COMPANY REGISTRATION NUMBER: 03716352 CHARITY REGISTRATION NUMBER: 1090795 Four Estates Limited Company Limited by Guarantee Unaudited Financial Statements 31 March 2025 AGP Chartered Accountsnts Sycamore House Sutton Quays Business Park Sutton Weaver Runcorn Cheshire WA7 3EH Four Estates Limited Company Llmited by Guarantee Financial Statements Year ended 31 March 2025 Page Trustees, annual report (incorporating the directorfs report) Independent examiner's report lo the trustees Statement of financial activities {includlng income and expenditure account) statement of financial position Notes to the financial statements The followlng pages do not form part of the flnancial statements Detailed statement of financial activities 15 Four Estates Limited Company Limited by Guarantee Tru8tse8' Annual Report (Incorporating the Dlrector's Report) Year ended 31 March 2025 The trustees, who are also the directors for the purpo8e8 of company law, present their repori and the unaudited financi81 statements of the charlty for the year ended 31 March 2025. Reference and admlnlstrative detalls Reglstered charfty name Four Estates Limited Charlty reglstration number 1090795 Company registratlon number 03716352 Principal offlce and reglstered The Hlllcrest Centre office Leaside Halton Brook Runcorn Cheshire WA7 2DY Th9 trust888 N Rimmer S Hendry M Boyce (Dled 23 June 2024) Company secretary N Rimmer Independent examlner Simon McLean FCA StruGturei governanGe and management The charlty's governing documentls Its memorandum and articles of association incorporated on 19th February 1999 and amended by special resolutlon on 24th January 2017. The company is limitgd by guarantee and ther&fore gvery member of the company undertakes to conlrlbute such amount as may be requlred (not exceedlng £1) to the company's assets if it should b8 wound up while helshe is a member cr wlthin one year after helshe ceases to be a member. Members of the board of manag8m8nt, who are directors for the pury)ose of company law and trustees for the purpose of Gharity law, who served during the year and up to the date of this report are sel out onpage1. Trustees are recruited through existing networks and the standard Inductlon prooedures from the Community Foundatlon are applled. Trustees receive training regarding community work vla various training associations. Miss Nora Rimmer is responsible for the day tD day operation, Overall responslbility is shared with the trustees on decislons. Four Estates Limited Company Limited by Guarantee Trustees. Annual Report Ilncorporating the DirectoPs Report) (¢onVnue¢ Year ended 31 March 2025 Oblectlves and act5vtti88 The company is established for the followin9 objects;. The promotion for Ihe publlc ben8frt of urban or rural regeneration in any areas of soclal and economic deprivatlon (and in particular the estates located in Runcorn within the borough of Halton in the United Klngdom known as Halton Brook, Hallwood Park, Murdishaw, Palaceflelds and surrounding areas) by developing 8nd delivering setvices, project8 and initiatives in the interesl of the relief of poverty, the enhancement of community development and the relief of Ihose In need, by reason of financial hardship, unemployment, ill heallh or other disadvantage. The Trustees review the aims, objectiV88 and activlties each year to ensure that they remain focussed on the objectives of the organisation. The Trustees refer to Ihe guldance given to them by the Charities Commission on publlc benefft during this process and assess how successful the activities have been and what benefits have been brought to the groups of people th8 organisatlon is set up to help. Achlevements and performance Th8 viabillty of the community centr8 and residents, involvement has been the main achievem8nt of Four Estate8 Limited in the year under revlew. The trustees conslder that the company will contlnue as a going concern for tha next 12 months. Flnancial revlew In the year ended 31 March 2025 the charty's incoming resources exceeded its oulcomlng resources by £8,686 leaving the reserves at £252,035 of which £91,284 are unrestricted and £160,751 are restricl@d. The Trustees are satisfied with the results for lh8 year. Prlncipal sources of funding are detalled in the notes to the accounts. Reserves pollcy It is the policy of the tru8tèe8 to build up unrestricted reserves to provide working capilal lo enable the actlvities of the charity to continue in the event of a significant drop in funding and to enable contracted commitments to be met. Plans for futur8 perlod3 The trustees do not foresee any slgnificant changes to the charity's activlties and operations. Prlnclpal rlsks faclng th6 charlty The trustees can foresee no significant risks or uncertainties facing the charity. Investment of powers and rastrictlons Under the Memorandum and Articles of Association the company may undertake any investment which lh6 trustees see fft, Four Estates Limited Company Limited by Guarantee Trustees. Annual Report {Incorporating the Director's Report) (contlnuedj Year ended 31 March 2025 Small company provisions This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. The trustees, annual report was approved on 6 March 2026 and signed on behalf of the board of trustees by.. NRI Trustee Four Estates Limited Company Limited by Guarantee Independent Examinerfs Report to the Trustees of Four Estates Limltsd Year ended 31 March 2025 I report to the trustee8 on my examination of the financial statementB of Four Estates Llmited {'the charity,) for th8 year ended 31 March 2025, Responsibilities and basls of report As the trustees of the company (and al80 Its directors for the purposes of company law) you are responsible for the preparation of the financial stal8ments in accordance with the requirements of the Companies Act 2006 {'the 2006 Act,). Having satisfied mys81f that the aGcounts of the company are not requlred to be auditad under Part 16 of the 2006 Act and are eligible for independent examlnation, I report in respect of my examinatlon of the charity's accounts as carried oul under section 145 of the Charilles Act 2011 {'the 2011 Act,). I n carying out my examination I have followed the Dir8Ctions glven by the Charty Commission under section 145(5)(bl of the 2011 Act. Independertt èxaminer's stat6ment I have Gompleted my examinatlon. I confirm Ihat no matters have come to my attention in connection wtth the examination givlng me cause to b81ieve'. accounting records were not kept Sn respect of the charity as required by sectlon 386 of the 2006 Act,, or tho financial statements do not accord wlth those records; or the financial stataments do not comply with the accounting requirements of seclion 396 of the 2006 Act other than any requirement that the accounts give a 'tru8 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 Recornmended Practice for accounting and r8POrting by charities applicable to charitie8 preparing their accounts in accordance with the Financlal Reporting Standard applicable In the UK and Republic of Ireland IFRS 102), I have no concern8 and have come across no other matters in connection with the examinatlon to which atlention should be drawn in thi8 report In order to enable a proper understanding of the accounts to be reached. Simon McLean FCA Independent Examlner AGP Chartered Accountants Sycamore House Sutton Quays Business Park Sutton Weaver Runcorn Cheshire WA7 3EH 6 March 2026 Four Estates Limited Company Llmltad by Guarantee ststement of Flnanclal Activities (Including income and expenditure account) Year ended 31 March 2025 2025 Restricted funds Totsl funds Total funds 2024 Unrestricted funds Noto Inoome Income from charitable actlvltles-. Other Investment income 178,490 3,533 62,530 241,020 3,533 288,534 2.836 291,370 Total Income 182,023 62,530 244,553 Expendlture Expendlture on charitable activltles Total expenditure {188,4601 (188,4601 (47,40n (235,8671 (230,484) (47,407) 1235,8671 (230,484) Net Income and net movemenl In funds (6,437) 15,123 8,686 60,886 Reconciliation of fund8 Total funds brought forward Total funds carried forward 97,721 145,628 160,751 243,349 252,035 182,463 243,349 91,284 The statemeni of financial activlties Includes all galns and losses recognised in the year. All income and 8xpenditur8 derive from continuing aolivities. Tho nots8 on pagè8 7 to 13 fomi part of tho80 flnan¢lal statements. Four Estates Limited Company Limited by Guarantee Statement of Financial Position 31 March 2025 2025 2024 Note Current assets Debtors Cash at bank and in hand 12 6,102 254,084 3,735 278,932 260,186 282,667 Creditors: amounts falling due within one year Net current assets 13 8,151 39,318 243,349 243,349 252,035 252,035 Total assets less current liabilities Net assets 252,035 243,349 Funds of the charity Restricted funds Unrestricted funds 160,751 91,284 145,628 97,721 Total charity funds 14 252,035 243,349 For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities-. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with Section 476., The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial staternent5. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. These financial statements were approved by the board of trustees and authorised for issue on 6 March 2026, and are signed on behalf of the board by.. N Rimmer Trustee The notes on page8 7 to 13 fonn part of these financlal statemonts. Four Estates Limited Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2025 General Informatlon The charity is a publlc benafrt entity and a privale company limited by guarantee, registered in England and Wales and a registered charity in England and Wales, The address of the registered office 18 The Hlllcr8St Centre, Leaside, Halton Brook, Runcorn, Cheshire, WA7 2DY. Statement of compllance These finanolal ststemènts have been prepared in compliance wllh FRS 102, 'The Financial Reportlng Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial Reporting Standard appllcabl& in the UK and Republic of Ireland {FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006. Accountlng pollcles Basls of preparation The financial statements have been prepared on the historlcal cost basis, as modified by the revaluation of cortain financial assets and Ilabillties and investment properties measured at fair value through incomè or 8xp8nditure. The financlal statements are prepared In sterling, which is the functional currency of the entity. Going GonGern There are no materlal uncertainties about the charity's abilty to continue. Judgements and key sources of estlmallon uncertainty The prgparation of the financial statements requires management to make judgements, e8timate8 and assumptions that affect the amounts reported. These estimatgs and judgements are continually reviewed and are based on experience and other f8Ctors. including 8XPeCtations of future events that are believed to be reasonable under the circumstances. Income tax The company is a registered charity and no provislon Is consldered necessary for taxatlon. Fund accounting Unrestrlcted funds ar8 avallable for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commilment, Restricted funds are subjected to restrlctlon8 on their expenditure declared by the donor or through the term8 of an appeal, and fall into one of two sub