Rivington Heritage Trust
Contents
Rivington Heritage Trust
Limited by guarantee
Report of the Trustees and Audited Financial Statements
For the Year Ended 31 March 2025
WEDNESDAY
A34
*AEH4XNLI*
10/12/2025
COMPANIES HOUSE
#11

Rivington Heritage Trust
Wise ama
Contents
Trustees, advisers, and other information
Trustees' report
Statement of Trustees' responsibilities in respect of the Trustees' Annual Report
and the financial statements
Independent auditor's report
Statement of financial activities (incorporating an income and expenditure account)
Statement of financial position
Statement of cash flow
Notes to statement of cash flows
Notes to the financial statements
-
3
4
6
7
10
=
12
13
14

Rivington Heritage Trust
Registered No: 03349084
Charity No: 106470(
Trustees, advisers, and other information
Trustees
JG Ashworth
J Burrows (resigned 12" June 2025)
J Farrelly (resigned 28'h March 2025)
RM Galloway
C Matthews (resigned 23rd June 2025)
Z Newton (appointed 284 March 2025)
K Snape
J Wyatt
M Higginson (appointed 23d June 2025)
Secretary
UU Secretariat Limited
Auditor
Voisey & Co LLP
8 Winmarleigh Street
Warrington
Cheshire
WAI IJW
Bankers
Natwest
Chorley Branch
46 Market Street
Chorley
Lancashire
PR7 2RZ
Charitable company's registered office
Haweswater House
Lingley Mere Business Park
Lingley Green Avenue
Great Sankey
Warrington
WAS 3LP
3

Rivington Heritage Trust (Registered Number 3349084)
Trustees' report
for the year ended 31 March 2025
The Trustees, who act as directors for the purposes of company law, present the annual report and auditer
financial statements for the year ended 31 March 2025 for Rivington Heritage Trust, ('the Trust'), a privat
charitable company with no share capital, limited by guarantee and incorporated and registered in England
and Wales. The names of the guarantors are disclosed in note 10.
The financial statements comply with the Charities Act 2011, the Companies Act 2006 and Accounting and
Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their account
in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FR
102).
Structure, governance and management
Rivington Heritage Trust (charity number 1064700, registered number 3349084) was established in 1997
and is governed by the terms of its Memorandum and Articles of Association as amended by Special
Resolution dated 3'd March 2004 and 244 February 2017. The charitable company is limited by guarantee.
The Board of Trustees consists of up to Eight members with up to three from within United Utilities and
three being from the Guarantors (note 9). The members of the Trust have the right to appoint persons to the
board of the Trustees, who thereafter shall have the power to determine the criteria for appointments of
further members to the Board of Trustees.
Trustees
The Trustees who served during the year and thereafter were:
JG Ashworth
J Burrows
J Farrelly (resigned 28th March 2025)
R M Galloway
C Matthews
Z Newton (appointed 28th March 2025)
K Snapc
J Wyatt
During the year, directors' and officers' liability insurance was in force.
Going concern
The Trustees' considerations in preparing these financial statements on a going concern basis are set out
in note l.
Objectives and activities
recreation area for people from the surrounding towns and further afield. It is of at least regional significance
in that context. The Trustees confirm that they have referred to the Charity Commission's guidance on
public benefit when reviewing the Trust's aims and objectives.
4

7
Rivington Heritage Trust
Trustees' report (continued)
for the year ended 31 March 2025
Rivington Terraced Gardens form a historic 35 hectare garden site on a hillside adjacent to Lever Park on
the edge of the West Pennine Moors and are part of the reservoir catchment area for the chain of rescrvoirs
United Utilities Water Limited is the land owner and trustee having acquired the gardens in 1938 (as the
hen Liverpool Corporation). Subsequently, the assets transferred to the ownership of North West Wate
Authority in 1974, North West Water Limited in 1989, and hence to United Utilities Water Limited, who
lease the gardens to the trust for a peppercorn.
Achievements and performance
Stakeholder relationships have been continued through the year with interested parties including Local
Authorities, Parish Councillors and the associated Community Forum/Friends Group.
In 2016, the Heritage Lottery Fund announced an award of £3.4m in order to financially support the capital
maintenance (including health and safety) of the Terraced Gardens, improve safe access and widen
education materials pertaining to the heritage of the Terraced Gardens and the surrounding area. During the
current year, restoration and preservation works have continued and a number of successful events have
taken place within the Terraced Gardens to raise awareness and increase the profile of the project, which
has attracted future funding from a number of sources in order to supplement the main Hcritage Lottery
Fund grant. The gardens have been featured in several local and national newspapers, on regional radio and
on television.
Financial review
The Board considers that suflicient funds and arrangements exist within the charity to fulfil any future
obligations as they fall due should any such obligations arise.
The Trustees expect that the charity will continuc to receive support from United Utilities Water Limited
The financial statements and associated notes are detailed on pages 8 to 12.
Reserves policy
The unrestricted fund is currently a deficit balance of £12,598 (2024: deficit £9,086). These funds are used
by the charity to fund future activities.
The Board does not consider it necessary to hold significant
unrestricted funds as the financing of any future investments will be agreed with United Utilities Water
Limited before the project is embarked upon. Any agreed financing will not be recharged to the charity.
Future funding
There is currently a surplus balance within funds of £23.716 (2024: surplus £19,846). The level of reserves
required for the charity in the future will be considered along with the future activities of the charity and
any future potential grant applications.
Information given to the auditor
Each of the persons who is a Trustee at the date of approval of this report confirms that:
• so far as the Trustee is aware, there is no relevant audit information of which the Trust's auditor is
• hear of any ekal ati portal he leave her the trust to aver or tell
Auditor
A resolution proposing the re-appointment of Voisey & Co LLP will be proposed at the forthcoming Annual
General Mceting.
Liner
Z Newton, Trustee and Director, 8tn December 2025
5

Rivington Heritage Trust
Statement of Trustees' responsibilities in respect of the
Trustees' Annual Report and the financial statements
for the year ended 31 March 2025
The Trustees are responsible for preparing the Trustees' Annual Report and the financial statements in
accordance with applicable law and regulations.
Company law requires the Trustees to prepare financial statements for each financial year. Under that law
they are required to prepare the financial statements in accordance with UK Accounting Standards and
applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting
Standard applicable in the UK and Republic of Ireland.
Under company law the Trustees must not approve the financial statements unless they are satisfied that
they give a true and fair view of the state of affairs of the charitable company and of the excess of incom
over expenditure for that period. In preparing these financial statements, the Trustees are required to
select suitable accounting policies and then apply them consistently;
• make judgements and estimates that are reasonable and prudent;
• assess the charitable company's ability to continue as a going concern, disclosing, as applicable, matter:
elated to going concern; anc
use the going concern basis of accounting unless they either intend to liquidate the charitable company
or to cease operations, or have no realistic alternative but to do so.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the charitable company's transactions and disclose with reasonable accuracy al any time the financial
position of the charitable company and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are responsible for such internal control as they determine is necessary to enable

Rivington Heritage Trust
1236546005951
Report of the Independent Auditors to the Trustees of
Rivington Heritage Trust
for the year ended 31 March 2025
Opinion
We have audited the financial statements of Rivington Heritage Trust (the 'charity') for the period ended
31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the
nancial statements, including a summary of significant accounting policies. The financial reportir
amework that has been applied in their preparation is applicable law and United Kingdom Accountir
tandards (United Kingdom Generally Accepted Accounting Practice), including financial reporti
andard 102 'The Financial Reporting Standard applied in the UK and Republic of Irelan
In our opinion the financial statements:
give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incomin
resources and application of resources for the period then ended
ave been properly prepared in accordance with United Kingdom Generally Accepted Accounti
ractice, including financial reporting standard 102 'The Financial Reporting Standard applied i
The UK and Republic of Ireland'; and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditors
responsibilities for the audit of the financial statements section of our report. We are independent of the
charity in accordance with the ethical requirements that are relevant to our audit of the financial statements
in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in
accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require
us to report to you where:
_ the trustees' use of the going concern basis of accounting in the preparation of the financial statements is
not appropriate; or
. the trustees have not disclosed in the financial statements any identified material uncertainties 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 months from the date when the financial statements are authorised for issue.
Other information
The trustees are responsible for the othor information. The other information comprises the information
included in the annual report, other than the financial statements and our Report of the Independent
Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except 1o the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we
identify such material inconsistencies or apparent material misstatements, we are required to determine
whether there is a material misstatement in the financial statements or a material misstatement of the other
information. If, based on the work we have performed, we conclude that there is a material misstatement of
this other information, we are required to 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 ycar ended 31 March 2025
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities (Accounts and
Reports) Regulations 2008 requires us to report to you if, in our opinion:
• the information given in the Report of the Trustees is inconsistent in any material respect with the
financial statements; or
_ sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records and returns; or
- we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of Trustees Responsibilities, the trustees are responsible for the
preparation of the financial statements which give a true and fair view, and for such internal control as the
trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations,
or have no realistic alternative but to do so
Our responsibilities for the audit of the financial statements
We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in
accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue a Report of the
Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance,
but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a
material misstatement when it exists. Misstatements can arise from fraud or error and are considered
material if, individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We
design procedures in line with our responsibilities, outlined above, to detect material misstatements
in respect of irregularities, including fraud. The extent to which our procedures are capable of
irregularitics,
detailed blow: The following procedures were
1 - We obtained an understanding of laws, regulations and guidance that affect, the Charitable
Company, focusing on those that had a direct effect on the financial statements or that had a
undamental effect on its operations. Key laws, regulations and guidance that we identified include
he Companies Act 2006 and Charities Act 2011
2 - We enquired of management and those charged with governance to identify any instances of
non-compliance with laws and regulations.
3 - We reviewed the Charitable Company's financial statement disclosures and agreed to supporting
documentation to assess compliance with the applicable laws and regulations discussed above
4 - We enquired of management and those charged with governance about actual and potential
litigation and claims.

Rivington Heritage Trust
Report of the Independent Auditors to the Trustees of
Rivington Heritage Trust
for the year ended 31 March 2025
5 - We gained an understanding of the controls that management have in place to prevent and detect
fraud. We enquired of management about any incidences of fraud that had taken place during the
accounting period.
6 - The risk of fraud and non-compliance with laws and regulations was discussed within the audit
team and tests were planned and performed to address these risks,
Danird, propriatre amiays and pent minatur ork in on-ordais i i not directed. ding.
ompliance with laws and regulations is often further removed from the events and transaction
reflected in the financial statements and material misstatements due to fraud can be deliberatel
concealed from auditors, for example through misrepresentation, forgery or collusion
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at www.frc.org.uk/atiditorsresponsibilties. The description
forms part of our Report of the Independent Auditors.
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charites
(Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to
we have formed.
Flah
Jonathan Urmston BA, ACA (Senior Statutory Auditor)
For and on behalf of Voisey & Co LLP
Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006
8 Winmarleigh Street
Warrington
Cheshire
WAI IJW
Date: 009/12/1025

Rivington Heritage Trust
Statement of financial activities (incorporating an income and
expenditure account
for the year ended 31 March 2025
Unrestricted Restricted Total Funds
Total Funds
Funds
Funds
2025
2024
€
Incoming resources
Voluntary income
• Fundraising
Investment income: Bank interest
Total incoming resources
2
Resources expended
Charitable expenditure
Fundraising
Governance costs
Total outgoing resources
3
4
Corporation Tax
Net into mine engine resources for the year
Transfer balance funds
Net movement in funds
Fund balance brought forward
Fund balance carried forward
12,525
196,537
1,146
210,208
(1,50S)
(200,029)
(4,350)
(205,884)
(7,836)
(3,512)
(3,512)
(9,086)
(12,598)
87,382
:
87,382
(80,000)
(80,000)
7,382
=
7,382
28,932
36,314
99,907
196,537
1,146
297,590
134,601
189,549
1,331
325,481
(81,505)
(200,029)
(4,350)
(285,884)
(116,806)
(172,167)
(3,250)
(292,223)
(7,836)
(7,490)
3,870
25,768
3,870
19,846
23,716
25,768
(5,922)
19,846
The incoming resources and resulting net movement in funds arise from continuing operations.
The charitable company has no recognised gains or losses other than the net movement in funds for the year
and the prior year. Accordingly, no separate statement of total recognised gains and losses is presented.
10

Rivington Heritage Trust
Statement of financial position
at 31 March 2025
2025
Note
2024
ASSETS
Current assets
Trade and other receivables
Cash at bank
Total assets
LIABILITIES
Current liabilities
Trade and other payables
Total liabilities
Total net assets
Funds
Income funds - unrestricted
Income funds - restricted
Funds
5
22,249
34,432
56,681
8,732
39,197
47,929
6
(32,965)
(32,965)
23,716
(28,083)
(28,083)
19,846
(12,598)
36,314
23,716
(9,086)
28,932
19,846
The financial statements of Rivington Heritage Trust, registered number 3349084, charity number 1064700,
have been prepared in accordance with the Charities SORP FRS 102 and were approved by the Trustees
and authorised for issue on Sth December 2025. They were signed on its behalf by:
Z Newton
Trustee and Director
The notes on pages 13 to 16 form part of these financial statements.
11

Rivington Heritage Trust
Statement of Cash Flows
for the year ended 31 March 2025
Notes
Cash flows from operating activities:
Cash generated from operations
i
Net cash provided by (used in) operating activities
Cash flows from investing activities:
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in the
Reporting period
Orate reporting eralents ar the begining
Cap rid pen equivalents at the end of the
2025
(5,911)
(5,911)
1,146
1,146
(4,765)
39,197
34,432
2024
€
(17,834)
(17,834)
(16,503)
55,700
39,197
12

Rivington Heritage Trust
Notes to Statement of Cash Flows
for the year ended 31 March 2025
1. RECONCILIATION OF NET INCOME/EXPENDITURE) TO NET CASH FLOW FROM
OPERATING ACTIVITIES
2025
2024
let income/(expenditure) for the reporting period (as per th
tatement of financial activitie
Adjustments for:
Interest received
Increase in debtors
Decrease in stock
Decrease in creditors
Net cash provided by (used in) operating activities
8,885
(1,140
13,51
(133)
(5,911)
25,768
(1,331)
22,025
(64,300)
(17,834)
13

Rivington Heritage Trust
Notes to the financial statements
for the year ended 31 March 2025
1. Accounting policies
ivington Heritage Trust meets the definition of a public benefit entity under the Charities SORP (FI
02). Assets and liabilities are initially recognised at historical co
The financial statements are presented in sterling and all values are rounded to the nearest pound (f) except
when otherwise indicated.
Incoming resources
Income is from donations, membership income, event income, car park income, shop trading receipts and
bank interest and is recognised on a receivable basis and net of VAT (where applicable).
Inventory
Inventory is measured at the lower of cost or net realisable value.
Fund accounting
Unrestricted funds are donations and other incoming resources receivable or generated for the objectives of
the charity without further specified purpose and are available as general funds to be used at the discretion
of the Trustees. Restricted funds are donations which the donor has specified are to be solely used for
particular areas of the Trust's work.
Charitable expenditure
Charitable expenditure comprises those costs directly incurred in pursuance of the charity's objectives.
They are recognised in the period in which they were incurred.
Going concern
In preparing these financial statements on the going concern basis, the Trustees have considered the Trust's
net liabilities position. Although the trust is in this position, they continue the process of establishing a
number of new income streams alongside some of their more successful existing income stream. They
continue to move away from some of the fundraising events that have been less successful in previous years
and increase the trust's risk profile. Many of these new income streams have already begun to generate
significant returns. Given this and some additional financial support received from one of the trusts
guarantors post year end the Trustees have concluded that the going concern basis continues to be
2. Voluntary income
Donations of €80,000 (2024: £110,000) were received from United Utilities Water Limited and £19,907
(2024: £24,601) from other sources.
Acts bitin Chal es SO the (F 02), and continui sic supion of is mal role is in
recognised in the accounts.
3.
Resources expended
£176,156 (2024: £172,557) of the resources expended during the year related to expenditure with
Groundwork (a delivery partner who are project managing the fulfilment of the conditions of the grant
awarded by Heritage Lottery Fund).
United Utilities Water Limited also provided management and administrative services for the charity. No
fee was charged for these services. Other expenses of £90,564 (2024: £118,000) were paid by the Trust.

Rivington Heritage Trust
Notes to the financial statements (continued)
for the year ended 31 March 2025
4. Governance costs
2025
€
4,350
2024
3,250
Auditors remuneration
5. Trade and other receivables
Prepayments
Other Receivables
2025
€
290
21,959
22,249
2024
8,239
8,732
Other receivables includes a related party debtor balance of £16,763.16 (2024: £8,087) due from Unitec
Utilities Water Limited which was settled after the year end date
6. Trade and other payables
2025
2024
Other Payables
Corporation Tax
Other Taxation
Deferred Income *
(25,288)
(7,677)
(20,583)
(7,500)
•=..
..
(32,965)
(28,083)
Other payables includes a related party deferred income balance of Enil (2024: fnil) received from Unite
cars of anual contributions in the prior yeas following United Ulties Water Limited advancing thre
7. Reconciliation of movement in funds
At 01.04.24
€
(9,086)
Net
Movement
in funds
(3,512)
Transfers
between
funds
At 31.3.25
General iced funds
Restricted funds
Terrace Garden
(12,598)
28,932
7,382
36,314
TOTAL FUNDS
19,846
3,870
23,716

Rivington Heritage Trust
Notes to the financial statements (continued)
for the year ended 31 March 2025
Reconciliation of movement in funds (continued..)
Net movement in funds, included in the above are as follows:-
Unrestricted funds
General fund
Restricted funds
Terrace Garden
TOTAL FUNDS
Incoming
Resources
210,208
87,382
297,590
Resources Movement
expended
in funds
(213,720)
(80,000)
(293,720)
(3,512)
7,382
3,870
8.
Trustees and employees
There were no expenses reimbursed to Trustees in connection with their services in the current year (2024:
Enil). None of the Trustees reccived emoluments for their services (2024: same).
The charity did not have any employees during the year other than the Trustees (2024: same).
9. Related party transactions
The aggregate transactions with related parties are as follows:
United Utilities Water Limited
Year ended 31 March 2025
Voluntary
Purchase
rom related from relate
party
party
€
163,816
-
Year ended 31 March 2024
Voluntary
Income
Purchases
from related
from related
party
party
f
177,159
(2,191)
Amount owed by/to related parties at 31 March 2025 are shown in notes 5 & 6.
10. Guarantors
As at 31 March 2025 the following members of the Trust were guarantors of the company, each with a
maximum liability of £1.00:
• Chorley Borough Counci
• Lancashire County Counci
United Utilities Water Limited
16

Rivington Heritage Trust
Notes to the financial statements (continued)
for the year ended 31 March 2025
11. Funds
Unrestricted Funds
These funds, in the opinion of the Trustees, are free to use in accordance with the charity's objects.
Restricted Funds
Terrace Garden - these funds are restricted for the maintenance of the Terrace Gardens.