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2024-12-31-accounts

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Filename: Y.E. 31.12.2024 Accounts Pack CPRA1233.pdf ~~EE lli—“‘OCOC~~ Client of: Rushtons ~~EE lli—“‘OCOC~~

Signature Details

Name: Debbie McConnell ~~EE lllt—“(‘_OCOCSC~~ Email: debbiecpre@gmail.com ~~——Elll—“‘“‘_OCOC~~ Date & Time: 29/10/2025 14:53:11 PM (GMT) ~~——Elll—“‘“‘_OCOC~~ IP Address: 185.149.211.176 ~~——Elll—“‘“‘_OCOC~~ CPRE Lancashire, Liverpool City Region agrees Signing Statement: and approves the contents of this document. ~~—ULUlUlt~—~—~~

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PRIVATE & CONFIDENTIAL

Mrs D G McConnell

CPRE Lancashire, Liverpool City Region and Greater Manchester Limited Acres Brook Sabden Road Higham Lancashire BB12 9BL

Shorrock House Faraday Court Fulwood Preston Lancashire PR2 9NB

T: 01772 693111

F: 01772 652661

E: mail@rushtonsaccountants.com

W: www.rushtonsaccountants.com

28 October 2025

Our Ref: CPR A1233/NM/LB

Dear Debbie

I have pleasure in uploading the following for your consideration and e-approval-

  1. Accounts for year ended 31 December 2024.

  2. Trustees Letter of Representation.

If you have any queries, please do not hesitate to contact me. I have uploaded a note of our charges for your kind attention in due course. As I discussed with Clive, I have had significant time costs this year with a very inefficient handover from your previous accountants. As you can see, I have still heavily discounted my fee from the time costs incurred which I trust you to find reasonable.

Kind regards.

Yours sincerely

ADAM D CALVERT RUSHTONS

A list of Directors is available at the Registered Office

Rushtons is the trading name of Rushtons (NW) Limited Registered in England Number 07160541 VAT Reg No: 483 2595 21

Registered to carry on audit work in the UK regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales

REGISTERED CHARITY NUMBER: 1107376

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

Rushtons Chartered Accountants Shorrock House 1 Faraday Court Fulwood Preston Lancashire PR2 9NB

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Page
Report of the Trustees 1 to 11
Independent Examiner's Report 12
Statement of Financial Activities 13
Balance Sheet 14
Notes to the Financial Statements 15 to 20
Detailed Statement of Financial Activities 21 to 22

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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 2019).

OBJECTIVES AND ACTIVITIES

Objects of the charity

To promote and encourage for the benefit of the public the improvement and protection of the English countryside and in particular that of the county of Lancashire, the metropolitan boroughs of Bolton, Bury, Knowsley, Oldham, Rochdale, Sefton, St Helens, Wigan and the cities of Manchester and Liverpool and their towns and villages and the better development of the rural environment.

Aims of the charity

CPRE Lancashire, Liverpool City Region and Greater Manchester covers a significant part of the north west of England. It is part of national CPRE, the Countryside Charity. It aims to achieve the best use of land by influencing land-use planning policies and planning decisions taken at national, local and neighbourhood level including:

Campaigning aims for 2025 will continue to be:

Page 1

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

OBJECTIVES AND ACTIVITIES

Public benefit

We regularly respond to the many requests made by both CPRE members and the public for help with their concerns over loss of trees, hedgerows, agricultural land and over threats to the countryside and its character, including intrusive developments of large housing schemes adjacent to small villages and in sensitive rural environments.

Local Plans allocate sites for residential development, industry, economic activity and green space. Local communities can "have their say" on the creation of such Plans but there is ignorance of the right to contribute and there can be a lack of local community input. Objecting to planning applications is more difficult when local Councils have failed to complete their Local Plans. For example it is very difficult for housing development to occur on land in a local plan that is NOT designated for housing. If a local authority does not have an up-to-date Local Plan, then local land, including green space, farmland and countryside, is under threat from speculative housing development. We input in nearly every Local Plan consultation to procure the best possible outcome for the countryside and our green spaces and the communities who rely on them.

We also assist in the creation of Neighbourhood Plans which similarly frame the use and purpose of land but at a parish or neighbourhood level.

We object to inappropriate major residential development applications and support local groups campaigning against such development. We also consult on nationally significant major Infrastructure projects eg HS2, new road schemes and coal, oil and gas extraction.

We work in liaison with many other groups, e.g. other CPRE groups, particularly CPRE Cheshire, Parish Councils, Civic Trusts and other environmental protection groups, in particular with Friends of the Lake District and Friends of the Peak District. We give the public expert advice to enable them to engage positively to protect their environment and respond appropriately to complicated planning applications.

We have an excellent website and e-communications to give CPRE members and the public greater information and guidance. We are very active on social media.

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

Financial review

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CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

ACHIEVEMENTS AND PERFORMANCE

1. Town and Country Planning : general ethos

Our "bread and butter" work is town and country planning. Eddy Taylor MRTPI, MCD, MA Urban Design was appointed planning manager in September 2024 to succeed Jackie Copley.

CPRE, the Countryside Charity's aim is to ensure thriving, beautiful countryside for everyone. It does this by supporting people to better engage with the planning system and environmental decision making. We have a network of volunteers, or 'Eyes and Ears' who help support rural places, by keeping track of what is happening in local planning departments. When responding to local plan consultations we seek countryside friendly policies and land allocations and volunteers echo our messages and respond to applications for development consent that are considered inappropriate.

The recruitment and support of new planning volunteers continued to be a priority in 2024.

Eddy meets regularly with "Eyes and Ears" and other planning volunteers. The meetings provide a forum for people to discuss local planning issues. He also continued to liaise with Val Watson of the Lancashire Association of Local Councils.

2. Working with national CPRE

Our group engaged, and influenced, the CPRE Manifesto for working with political parties and the "One CPRE" (collaborative consensus across the CPRE network of 42 county Groups) consultation responses to Government announcements on rural planning and environmental matters. Key topics during 2024 included:

3. Sub-Regional Planning

The planning volunteers continued to engage in important strategic environmental planning, such as reducing carbon emissions, slowing the flow of water along river catchments to prevent flooding and ensuring peat areas are restored to sequester carbon and farming practices support environmental outcomes. As with 2023, this was principally by attending the Local Nature Partnership (LNP) meetings. The LNPs are environmental champions for their areas and are formed of bodies including Natural England, Environment Agency, local authorities, United Utilities and environmental organisations, such as CPRE. In our area they include:

Lancashire - Debra McConnell, trustee, continued to represent the group on the Local Nature Partnership, co-ordinated by the Ribble Rivers Trust. It remains a useful networking forum for CPRE.

Liverpool City Region - Nick Thompson, trustee, is a member of the Liverpool City Region's (LCR) Nature Connected and LCR Climate Change Partnership. He is vice chair of the Sefton Coastal Landscape Partnership and chair of Crosby Coastal Park Forum.

Page 3

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

Greater Manchester - CPRE is a member of the Natural Capital Group that is helping to make the combined authority a world-leading "Green City Region". We help promote the value of the environment, which underpins all aspects of our daily lives and its proper recognition.

The GM Ringway, the 200 mile NLHF funded walking trail around Greater Manchester trail created by our Group with assistance from The Ramblers, was launched in August 2024. All 20 stages were completed, the Trail App "Go Jauntly" launched, walking routes/ maps created and Trail "guardians" and guides appointed. Nick Thompson chairs the GM Ringway Board.

4. Climate

Significant challenges are presented by a changing climate that require us all to act now if we are to achieve our goal of carbon-neutrality by 2038.

A key area of work at the Greater Manchester level was continual attendance at the Examination of the Greater Manchester Places for Everyone Joint Development Plan (JDP).

The Group is represented by Nick Thompson at the Liverpool City Region(LCR) Climate Change Partnership, the body that has identified targets for LCR to be carbon neutral by 2040.

5. Local Plans

The planning volunteers helped to respond to the various consultations on emerging local plans across the 26 local planning authorities within our CPRE Group (and a couple of Cheshire authorityareas that are within the City Region areas, such as Stockport, Trafford, and Warrington). These include Blackpool, Blackburn with Darwen, Bolton, Burnley, Bury, Chorley, Fylde, Hyndburn, Knowsley, Lancaster District, Liverpool, Manchester, Oldham, Rochdale, Rossendale, Ribble Valley, Salford, Sefton, South Ribble ,St Helens, Tameside, West Lancashire, Wigan and Wyre.

Blackpool - The Council continues to prepare its new Local Plan for Blackpool, commenced in 2023 including updating and collecting evidence to inform the strategy, objectives and policy in the new plan, that will set out a vision and policy framework to 2042: https://www.blackpool.gov.uk/newlocalplan.

Blackburn with Darwen - The Blackburn with Darwen Local Plan was adopted on the 25 January 2024.

Bolton - This local planning area falls within the geography of the Greater Manchester 'Places for Everyone' Plan which was adopted by nine Greater Manchester Authorities on 21 March 2024.

Burnley - No update (The 5-year Review for the Burnley Local Plan was considered by the Council'sExecutive in 2023 and the decision was that an Update of Burnley's Local Plan 2012-2032 is not necessary at the present time).

Bury - This local planning area falls within the geography of the Greater Manchester 'Places for Everyone' Plan which was adopted by nine Greater Manchester Authorities on 21 March 2024.

Chorley - Lies within the Central Lancashire Local Plan area and preparation of the submission version of the Plan started following consultation.

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CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

Prison expansion - application 21/01028/OUTMAJ refusal and appealed. The Inspector agreed withRule 6 arguments that there are highway issues. However, the Secretary of State asked the ministry of Justice for more highways information and was minded to approve; the Inquiry reopened in March-April 2024 - December 2024 agreeing with the Inspector's recommendation to dismiss the appeal.

Fylde - Charlie Bowman has been keeping an eye on planning matters during 2024.Hyndburn - Hyndburn Borough Council worked on submission version of Local Plan for submissionto examination early 2025 after Vinette Davitt supported Jackie with the response at Regulation 19.

Knowsley - falls within Liverpool City Region Spatial Development Strategy. Engagement on theb'Towards a Spatial Development Strategy for the Liverpool City Region up to 2040' document closedbon February 16th 2024.

Lancaster District - Local Plan Scoping and Issues & Opportunities Stage ran in 2024 after the City Council agreed to review the Local Plan including housing, employment, climate change and the natural en vironment. Local Groups have been in contact with us in 2024.

Liverpool - The Liverpool Local Plan 2013 - 2033 was adopted in January 2022. falls within LiverpoolCity Region Spatial Development Strategy. Engagement on the 'Towards a Spatial Development Strategy for the Liverpool City Region up to 2040' document closed on February 16th 2024.

Manchester - This local planning area falls within the geography of the Greater Manchester 'Places for Everyone' Plan which was adopted by nine Greater Manchester Authorities on 21 March 2024.

Was the "European Capital of Cycling 2024". The city council and its partners presented the successes and benefits of cycling in Manchester in a bid to win the award. The council also announced their vision of the future of cycling in the city region.

Oldham - This local planning area falls within the geography of the Greater Manchester 'Places for Everyone' Plan which was adopted by nine Greater Manchester Authorities on 21 March 2024. Matthew Broadbent, volunteer, has been active in Oldham, and he provided useful evidence on employment projections for the area and wider Greater Manchester.

Draft Oldham Local Plan consultation deadline was extended to Sunday 25 February 2024 - This consultation is now closed. It contains a vision for Oldham based on a set of plan objectives and draft planning policies covering a wide range of topic areas informed by comments collected from two consultations previously run by the Council, ongoing studies and pieces of evidence work Pendle - Local Plan consultation took place Friday 25 October to Friday 6 December 2024.

Preston - Lies within the Central Lancashire Local Plan area and preparation of the submission version of the Plan started following consultation.

Rossendale - Pre-application consultation on Scout Moor 2 - see Rochdale above

Ribble Valley - Working on its Local Plan Review.

Page 5

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

Salford - This local planning area falls within the geography of the Greater Manchester 'Places for Everyone' Plan which was adopted by nine Greater Manchester Authorities on 21 March 2024.

Sefton - falls within Liverpool City Region Spatial Development Strategy. Engagement on the 'Towards a Spatial Development Strategy for the Liverpool City Region up to 2040' document closed on February 16th 2024.

Rimrose Valley (site of proposed major highways development ) - this was pulled in October which is a major victory for everyone who was involved in campaigning against it including Save Rimrose Valley, CPRE and Sefton Council.

South Ribble - Lies within the Central Lancashire Local Plan area and preparation of the submission version of the Plan started following consultation. Jackie Copley had submitted a holding response to planning application as well as for the Central Lancashire Local Plan consultation. The application has still not been decided. Farmers would lose their farms and homes if this development proceeds and England must have food security. CPRE prefers to see new housing developments focused instead on South Ribble and Preston's existing settlements reusing the brownfield sites available and providing more truly affordable homes.

Stockport - previously part of the 'Places for Everyone' JDP but the council withdrew over the JDP's proposed Green Belt loss; the authority decided to pursue its own local plan.

Tameside - This local planning area falls within the geography of the Greater Manchester 'Places for Everyone' Plan which was adopted by nine Greater Manchester Authorities on 21 March 2024.

A57Mottram Bypass application has been approved and cleared a Judicial Review.

Trafford - This local planning area falls within the geography of the Greater Manchester 'Places for Everyone' Plan which was adopted by nine Greater Manchester Authorities on 21 March 2024. Marj Powner, volunteer, has continued to work tirelessly to campaign for a brownfield first local plan and Greater Manchester 'Places for Everyone' JDP. She has lobbied for more affordable housing and a more sustainable approach to land use, including opposition to large scale employment shed developments, a proposed Carrington Relief Road and peat loss due to Green Belt and other environmental harms. She has liaised on a regular basis with her local MP Graham Brady and Anne Morgan head of spatial planning. Marj has also had a coordination role for Save Greater Manchester Green Belt Group and provided regular meetings for volunteers working across the sub-region and we are grateful for her input in rural campaigning. She raised a significant amount of money to mount a legal challenge to the PfE Plan.

West Lancashire - David Cheetham and Karen Martindale are active volunteers keeping track of local plan consultations and planning matters, including development on peat moss land at Simonswood, a cosmetics factory and mushroom farm in Scarisbrick, a Waste incinerator at Kirby, waste tipping a nd Round O, Parbold Hill, West and Appley quarries.

Wigan - This local planning area falls within the geography of the Greater Manchester 'Places for Everyone' Plan which was adopted by nine Greater Manchester Authorities on 21 March 2024.

Page 6

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

Wirral - falls within Liverpool City Region Spatial Development Strategy. Engagement on the 'Towards a Spatial Development Strategy for the Liverpool City Region up to 2040' document closed on February 16th 2024. Jackie and Wirral Green Space Alliance's response to the emerging local plan consultations, submission, and examination stages persuaded persuading the Council to progress a 'no Green Belt release' Local Plan was an impressive local community win and is one that CPRE are now keen to document so that lessons can be learnt and awareness can be increased.

Wyre - Charlie Bowman, volunteer has been keeping an eye and ear on matters including Barton Neighbourhood Plan, the Local Development Scheme, Housing Monitoring Report and On-Shore Wind Energy Call for Sites.

6. Liverpool City Region Local Transport Plan

7. Neighbourhood Plans

Jackie Copley, Planning Director and Lindsay Beaton, Vice Chair continued to work with Bretherton Parish Council, Chorley to progress a draft Neighbourhood Plan. This is important as Mr MichealGove highlighted Chorley as an area without an up-to-date local plan or five-year housing land supply making it likely to be the target of 'off-local plan' speculative development applications.

8. Planning Applications

CPRE wishes for thriving and sustainable rural areas where the intrinsic value and character of countryside is enhanced. It recommends planning applications should be consented (or refused) in line with adopted local plans that have benefited from sustainability assessment and public consultation rather than adversarial 'off-local plan' speculative applications, which might be unsustainable. Some examples below (Eddy only started September 2024 so earlier engagement by Jackie not included.)

Hyndburn & Blackburn Application for energy storage facility in very narrow strip of Green Belt (700m) which already has M65 running through it. Close to SSSI, Local Wildlife Site and Wildlife Corridor. Applicatio n refused.

Pre-application consultation on Scout Moor 2 . Eddy responded to this by outlining concerns and what would need to be addressed in any appli cation including Environmental Impact Assessment.

Supported Mersey Barrage in principle in pre-application consultation as it supports fight against limate change in a way that is better, from CPRE's point of view, than ground based solar but needs to respect the riv er and surroundings.

Submitted objection 130 house proposal in Green Belt on Land off Powderhouse Lane, Lancaster

Objection to Proposed Cemetery, in Green Bely, Hyndburn

Page 7

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

9. Revised National Planning Policy Framework (NPPF) and Revised Standard Methodology

Revised Standard Methodology for calculating housing need proposed and the revised NPPF was published in 2024 after considerable effort by CPRE to engage in consultation. Our branch contributed strongly to this debate and was very much in line with the OneCPRE approach.. Many of the welcomed changes, including the reduced severity of the housing land supply requirement which enables property developers to "get round" the "exceptional circumstance" justification for green belt development will not benefit local plans post Regulation 19 stage, meaning Green Belt land is to remain the target. Only those plans submitted after the transitional arrangements in two years, i.e. after 19th of December 2025 will benefit from the NPPF revisions.

NPPF 2024 also includes very concerning Grey Belt designation and this is one that will require a close watch as it is an idea that developers will test and push at.

10. In 2024 we kept up our rural planning work with the aim of conserving and enhancing our countryside. It is understood from Mr Gove that the 'Future Homes Standard' will ensure an audit of potential space, orientation of roof space, improvements to existing, and requirements to enable house ng provision.

11. Student Project Supervision

In 2023, our former Planning Manager Jackie Copley was interviewed by a number of students and provided supervision of PhD projects. This continued in 2024, ensuring that CPRE benefits from relevant research opportunities and that future planners/environmentalists are aware of rural planning.

Major Projects 2024

  1. We secured £250,000 of National Heritage Lottery Funding in 2022 to create with our partners, The Ramblers, a 300 km walking trail which encircles Greater Manchester, passing through every borough. The Ramblers also invested in the project. It was completed and formally opened in August 2024. Every stage is accessible by public transport and provides access to green space, the countryside and industrial and cultural heritage to the 2.8 million people on its doorstep for physical and mental health and education. The trail has information boards, walking guides and an App to enable users to get the most out of it.

  2. we received £15,000 from National CPRE's grant to the North West region of CPRE (comprising CPRE Cheshire, our charity and Friends of the Lake District (CPRE Cumbria)) for a "solar renewable" project to support and enhance the national solar energy campaign of national CPRE. We used the grant to produce a 104 page report "Harvesting the Sun: increasing the use of solar power in the north west". It analyses, using data mapping, the use of solar energy in the north west, examining the difficulties and problems of solar power use and take-up by domestic households, business and industry.

National Campaigns

National CPRE has launched nationwide campaigns that affect the north west and many other regions. Our Group and many others have contributed to many of the following:

Page 8

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

Events

August

Debbie McConnell, Chair and Jonathan Clarke, Chair of CPRE Cheshire, met the head of Britain in Bloom NW to discuss joint events or collaboration.

September

Guided tour of Erddig House, National Trust. CPRE Countryside Day: "The Tolkien Trail" walk

October

A "Fungi Foray" at Heaton Park, Greater Manchester. Lancashire Youth Climate Conference.

November

Manchester Green Summit

Page 9

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document and legal status

The charity is a Charitable Incorporated Organisation (CIO). The charity is registered with the Charity Commission (number 1107376). The charity is governed by its constitution of 21st July 2023.

How we operate

Employees and Volunteers

Staff and volunteers and the support of national CPRE help us build on our established reputation for professionalism and expertise. Our impact is disproportionate to our small membership base and income.

The Executive Committee

The Committee (the equivalent of a Board of Directors) numbers five trustees. The trustees are:

They are responsible for and have control of the activities of CPRE Lancashire, Liverpool City Region and Greater Manchester (the Group). Until September 2023 the Chair was Debbie McConnell, LLB.,FLS. She retired as Chair at the 2023 AGM and the Chair was rotated from trustee to trustee with Debbie appointed Interim Chair in May 2024 pending a replacement for Debbie being appointed.

Our volunteers

They include:

The team are highly valued and appreciated for the time and devotion they give. We need more of them as our ambition and our work load rises, notably because of the intense political pressure to build, build and build. We have several employees supporting the GM Ringway Project and our Planning Manager, Eddy Taylor was appointed in 2024.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1107376

Page 10

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

Principal address Acres Brook Sabden Road Higham Lancashire BB12 9BL

Trustees

Dr C H Elphick Trustee Mrs L Beaton Trustee Mrs D G McConnell Trustee C N Thompson Trustee P Black Trustee (appointed 25.10.24)

Independent Examiner

Rushtons Chartered Accountants Shorrock House 1 Faraday Court Fulwood Preston Lancashire PR2 9NB Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.......................................................... Mrs D G McConnell - Trustee

Page 11

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

Independent examiner's report to the trustees of CPRE Lancashire, Liverpool City Region and Greater Manchester

I report to the charity trustees on my examination of the accounts of CPRE Lancashire, Liverpool City Region and Greater Manchester (the Trust) for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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 understanding of the accounts to be reached.

Adam Calvert ACA

Rushtons Chartered Accountants Shorrock House 1 Faraday Court Fulwood Preston Lancashire PR2 9NB

Date: .............................................

Page 12

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Grants Receivable
Investment income
2
Total
EXPENDITURE ON
Other
Net gains on investments
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
fund
£
16,589
-
2,670
19,259
27,779
1,689
(6,831)
115,508
108,677
Restricted
fund
£
-
130,987
-
130,987
126,999
-
3,988
15,000
18,988
2024
Total
funds
£
16,589
130,987
2,670
150,246
154,778
1,689
(2,843)
130,508
127,665
2023
Total
funds
£
99,558
149,506
2,480
251,544
181,254
2,215
72,505
58,003
130,508

The notes form part of these financial statements

Page 13

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

BALANCE SHEET 31 DECEMBER 2024

Notes
FIXED ASSETS
Investments
5
CURRENT ASSETS
Debtors
6
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
7
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
8
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
fund
£
56,924
3,950
49,521
53,471
(1,718)
51,753
108,677
108,677
Restricted
fund
£
-
2,206
16,782
18,988
-
18,988
18,988
18,988
2024
Total
funds
£
56,924
6,156
66,303
72,459
(1,718)
70,741
127,665
127,665
108,677
18,988
127,665
2023
Total
funds
£
55,235
48,077
38,031
86,108
(10,835)
75,273
130,508
130,508
115,508
15,000
130,508

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. D G McConnell - Trustee

The notes form part of these financial statements

Page 14

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 15

continued...

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

2. INVESTMENT INCOME

Investment income
Deposit account interest
2024
£
1,594
1,076
2,670
2023
£
1,647
833
2,480

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Grants Receivable
Investment income
Total
EXPENDITURE ON
Other
Net gains on investments
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
Unrestricted
fund
£
99,558
-
2,480
102,038
46,748
2,215
57,505
58,003
Restricted
fund
£
-
149,506
-
149,506
134,506
-
15,000
-
Total
funds
£
99,558
149,506
2,480
251,544
181,254
2,215
72,505
58,003

Page 16

continued...

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£ £ £
TOTAL FUNDS CARRIED
FORWARD 115,508 15,000 130,508
5. FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At 1 January 2024 55,235
Additions 1,689
At 31 December 2024 56,924
NET BOOK VALUE
At 31 December 2024 56,924
At 31 December 2023 55,235
There were no investment assets outside the UK.
6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors - 43,089
Prepayments and accrued income 6,156 4,988
6,156 48,077

Page 17

continued...

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors
8.
MOVEMENT IN FUNDS
At 1.1.24
£
Unrestricted funds
General fund
115,508
Restricted funds
Restricted fund
15,000
TOTAL FUNDS
130,508
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
19,259
(27,779)
Restricted funds
Restricted fund
130,987
(126,999)
TOTAL FUNDS
150,246
(154,778)
Comparatives for movement in funds
At 1.1.23
£
Unrestricted funds
General fund
58,003
Restricted funds
Restricted fund
-
TOTAL FUNDS
58,003
2024
£
1,718
Net
movement
in funds
£
(6,831)
3,988
(2,843)
Gains and
losses
£
1,689
-
1,689
Net
movement
in funds
£
57,505
15,000
72,505
2023
£
10,835
At
31.12.24
£
108,677
18,988
127,665
Movement
in funds
£
(6,831)
3,988
(2,843)
At
31.12.23
£
115,508
15,000
130,508

Page 18

continued...

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

8. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS
Incoming
resources
£
102,038
149,506
251,544
Resources
expended
£
(46,748)
(134,506)
(181,254)
Gains and
losses
£
2,215
-
2,215
Movement
in funds
£
57,505
15,000
72,505

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS
At 1.1.23
£
58,003
-
58,003
Net
movement
in funds
£
50,674
18,988
69,662
At
31.12.24
£
108,677
18,988
127,665

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS
Incoming
resources
£
121,297
280,493
401,790
Resources
expended
£
(74,527)
(261,505)
(336,032)
Gains and
losses
£
3,904
-
3,904
Movement
in funds
£
50,674
18,988
69,662

Page 19

continued...

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

Page 20

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Membership income
Consultancy income
Other income
Investment income
Investment income
Deposit account interest
Charitable activities
Grants
Total incoming resources
EXPENDITURE
Support costs
Management
Wages
Social security
Pensions
Accountancy & legal fees
Training costs
Project costs
Insurance
Telephone
Postage and stationery
Advertising
Sundries
Travel & subsistence
Finance
Bank charges
Total resources expended
Net (expenditure)/income before
gains and losses
2024
£
868
13,343
2,250
128
16,589
1,594
1,076
2,670
130,987
150,246
52,411
-
1,518
2,170
-
63,879
1,954
154
352
27,261
1,873
3,146
154,718
60
154,778
(4,532)
2023
£
56,060
13,874
24,620
5,004
99,558
1,647
833
2,480
149,506
251,544
68,155
6,660
5,518
1,942
12,190
57,478
1,652
234
349
19,601
3,632
3,782
181,193
61
181,254
70,290

This page does not form part of the statutory financial statements

Page 21

CPRE LANCASHIRE, LIVERPOOL CITY REGION AND GREATER MANCHESTER

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

FOR THE YEAR ENDED 31 DECEMBER 2024
Realised recognised gains and losses
Realised gains/(losses) on fixed asset
investments
Net (expenditure)/income
2024
£
1,689
(2,843)
2023
£
2,215
72,505

This page does not form part of the statutory financial statements

Page 22

CPRE Lancashire, Liverpool City Region and Greater Manchester Limited Acres Brook Sabden Road Higham BB12 9BL

Rushtons Chartered Accountants Shorrock House 1 Faraday Court Fulwood Preston PR2 9NB

Dear Sirs

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charity’s financial statements for the year ended 31 December 2024. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief.

General

  1. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion.

  2. We confirm that the charity was entitled to exemption under section 144 of the Charities Act 2011 the requirement to have its financial statements for the financial year ended 31 December 2024 audited.

  3. We have fulfilled our responsibilities as trustees as set out under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.

  4. All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records.

  5. All the accounting records have been made available to you for the purpose of your independent examination. We have provided you with unrestricted access to all appropriate persons within the charity, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission.

  6. The financial statements are free of material misstatements, including omissions.

  7. The effects of uncorrected misstatements are immaterial both individually and in total.

Assets and Liabilities

  1. The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed in the notes to the financial statements.

  2. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.

  3. We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.

Page 2

Rushtons, Chartered Accountants

Accounting Estimates

  1. Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.

Legal Claims

  1. We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for, and disclosed in, the financial statements.

Laws and Regulations

  1. We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.

Related Parties

  1. Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.

Subsequent Events

  1. All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.

Going Concern

  1. We believe that the charity’s financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity's ability to continue as a going concern need to be made in the financial statements.

Grants and Donations

  1. All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.

Yours faithfully

........................................................................ Signed on behalf of the board of trustees

Date: …………………….

Invoice No: 54320

28 October 2025

Our Ref: CPR A1233/NM/LB

CPRE Lancashire, Liverpool City Region and Greater Manchester Acres Brook Sabden Road Higham BB12 9BL

Shorrock House 1 Faraday Drive Fulwood Preston PR2 9NB T : 01772 693111

F: 01772 652661

E: mail@rushtonsaccountants.com W: www.rushtonsaccountants.com

To professional charges:

Preparation of the Financial Statements for the period ended 31 December 2024 as required by The Charities Commission.

Preparation of Statement of Financial Activity for the period ended 31 December 2024 together with a Balance Sheet as at that date.

Preparation of Notes to the Accounts.

Correspondence and telephone calls.

Additional time with handover from accountants and changes from trustees

Our time costs: £2,450

Our Charges: Our Charges: 1,250.00
VAT @ 20% VAT @ 20% 250.00
_
£1,500.00
_

Terms 30 days net. Interest chargeable on overdue amounts Bank Details: HSBC A/c Name: Rushtons Sort Code: 40-37-25 A/c No: 44422244 If you wish to pay by Debit or Credit Card please telephone 01772 693111 Rushtons is the trading name of Rushtons (NW) Limited Registered in England Number 07160541 VAT Reg No: 483 2595 21 A list of Directors is available at the Registered Office Registered to carry on audit work in the UK regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales