CHARITY COMMISSION
FOR ENGLAND AND WALES
Trustees, Annual Report for the period
Period end date
Charity name:
ScARis4AIe￿ HP4LL
Charity registration number:
Objectives and Activities
SQRP retsr8nc8
Summary ofthe purposes of
the charity as sel out in Ft$
overnin
document
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
Slalemenl confirming
whether the trustees have
had regard to the guidance
issued by the Charty
Commission on public
benefit
Para 1.17
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Pard 1.18
Additlonal Infomiatlon {optlonal)
You rna
choose lo include further slalements where relevant about..
SORP refere
P8ra 1.38
Policy on grant making
Policy on social investment
including program related
investment
Para 1.38
P*ra 1.38
Contribution made by
volunteers
Other

Achievements and Performance
SORP reference
SEctsAL ts F&Clm
Summary of the main
achievements ofthe charty,
identifying the difference the
charity's work has made to
the circumstances of its
beneficiaries and any wider
benefits to society 8s a
whole.
HEAIIAgÉ Er4SLAr4
Para 1.20
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Additlonal Infomiation {optional}
You ma choose lo include further stalements where relevant about..
Achievements against
objectives set
Para 1.41
Perfomance of fundraising
activities against objectives
set
Par8 1.41
Investment performance
against objectives
Par4 1.41
Other

Financial Review
Review of the charity's
financial position at the end
of the
eriod
Statement explaining the
policy for holding reserves
stalin
are held
Amount of reserves held
Reasons for holding zero
reserves
Details of fund materially in
deficit
Explanation of any
uncertainties about the
charity Continuing as a going
concern
r¥1.21
Fip4ArJt%AL¥
Para 1.22
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Para 1.22
Para 1.22
Para 1.24
Para 1.23
Additional Inforniation {0ptionall
You ma
choose to include further statements where relevant about..
The charity's principal
sources of funds (including
any fundraising)
Pala 1.47
Investment policy and
objectives including any
social investment policy
adopted
Para 1.48
A description of the principal
risks facing the charity
P•ra 1.46
Olher

Structure, Governance and Management
Description of charity's
trusts..
Type ofgoveming document
Para 1.25
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OF As$43EIA
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How is the charity
conslituled?
Para 1.25
Trustee selection methods
including details of any
conslilutional provisions e.g.
election lo post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25
flPP* ir4*lD 6y YAVSILÉ S
Addltional informatlon loptionall
You ma
choose to include further statements where relevant about-
Policies and procedures
adopted for the induction and
training of trustees
Par8 1.51
The charity's organisational
structure and any wider
network with which the
¢harily works
Para 1.51
Relationship with any related
parties
Para 1.51
Other
Reference and Administrative details
Charil
name
Other name the chari
uses
Re
islered chari
number
Charity's principal address
IALL IAL45T
l 1 1 8659
ScAAIS*FJA4¢rt H AL
OAJVIS kfirtk
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Names of the charity trusteès who manage the charity
Date$ acted if not for who
ear
Tru$t•e name
Office Ilf any)
Namè of person lor body) entltled
olnttrustee
Ifan
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10
12
13
14
15
16
17
18
19
20
orate trustees - names of the directors at the date the re
ortwasa
roved
Director namo
Name of Iruslees holding title to propety belonging to the charity
Trustee natne
Dates aetad If not for whole
ear

Funds held as custodian trustees on behalf of others
Description of the assets
held in this capacity
Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity's objects
Details of arrangements for
safe custody and
segregation of such assets
from the charity's own assets
Addltlonal Infomiatlon {optlonal}
Names and addr¢sse8 of advlserJ {Optlonal Infomiatlon)
Typo of
Namo
Addre88
advisgr
Name of chlef executlve or names of 8fjnlor •tsff members (Optlonal Inforniatlonl
Exemptions from disclosure
Reason for non-disclosure of ke
ersonnel detall8
Other o
tional information

Declarations
The trustees declare that they hava approved the trustses, report above.
Signed on behalf of the charity's trustees
Signature{sl
Full namelsl
Posltlon leg Secretaryi
Chalr, etcl
Date
,/,,/L?

**Company registration number 06146393 (England and Wales)** 

## **SCARISBRICK HALL TRUST** 

# **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS** 

# **FOR THE YEAR ENDED 31 AUGUST 2020** 



## **SCARISBRICK HALL TRUST** 

## **COMPANY INFORMATION** 

**Directors** Greg Aylmer Susan Aylmer Miss Lynda Headley Mr Jeffrey Shaw **Secretary** Ms Alison Lawrence **Company number** 06146393 **Registered office** Scarisbrick Hall Southport Road Ormskirk Lancs L40 9RQ **Accountants** M & J Lawrence 39 Chester Road Castle Bromwich Birmingham B36 9DL 



## **SCARISBRICK HALL TRUST** 

## **CONTENTS** 

||**Page**|
|---|---|
|Directors' report|1|
|Accountants' report|2|
|Profit and loss account|3|
|Balance sheet|4|
|Notes to the financial statements|5 - 8|





## **SCARISBRICK HALL TRUST** 

## **DIRECTORS' REPORT** _**FOR THE YEAR ENDED 31 AUGUST 2020**_ 

The directors present their annual report and financial statements for the year ended 31 August 2020. 

## **Principal activities** 

The principal activity of the company continued to be that of support of education, performing arts and sporting activities. 

## **Directors** 

The directors who held office during the year and up to the date of signature of the financial statements were as follows: 

Greg Aylmer Susan Aylmer Miss Lynda Headley Mr Jeffrey Shaw 

## **Small companies exemption** 

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. 

On behalf of the board 

.............................. Greg Aylmer **Director** 

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

- 1 - 



## **SCARISBRICK HALL TRUST** 

## **REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF SCARISBRICK HALL TRUST** 

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 August 2020. 

We have prepared these financial statements  based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements. 

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”. 

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited. 

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance. 

## **M & J Lawrence** 

......................... 

## **Financial Accountants** 

39 Chester Road Castle Bromwich Birmingham 

B36 9DL 

- 2 - 



## **SCARISBRICK HALL TRUST** 

## **PROFIT AND LOSS ACCOUNT** _**FOR THE YEAR ENDED 31 AUGUST 2020**_ 

||**2020**|**2019**|
|---|---|---|
||**£**|**£**|
|**Turnover**|60,514|14,122|
|Administrative expenses|(20,849)|(35,202)|
|**Profit/(loss) before taxation**|39,665|(21,080)|
|Tax on profit/(loss)|-|-|
|**Profit/(loss) for the financial year**|39,665|(21,080)|



The profit and loss account has been prepared on the basis that all operations are continuing operations. 

- 3 - 



## **SCARISBRICK HALL TRUST** 

## **BALANCE SHEET** 

## _**AS AT 31 AUGUST 2020**_ 

|**Notes**<br>**Fixed assets**<br>Intangible assets<br>**3**<br>**Current assets**<br>Cash at bank and in hand<br>**Net current assets**<br>**Total assets less current liabilities**<br>**Creditors: amounts falling due after**<br>**more than one year**<br>**4**<br>**Net assets**<br>**Capital and reserves**<br>Called up share capital<br>Profit and loss reserves<br>**Total equity**|**2020**<br>**£**<br>**£**<br>18,180<br>47,534<br>47,534<br>65,714<br>(25,000)<br>40,714<br>-<br>40,714<br>40,714|**2019**<br>**£**<br>1,049|**£**<br>-<br>1,049<br>1,049<br>-<br>1,049<br>-<br>1,049<br>1,049|
|---|---|---|---|



For the financial year ended 31 August 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 . 

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 

The financial statements were approved by the board of directors and authorised for issue on ......................... and are signed on its behalf by: 

.............................. 

Greg Aylmer **Director** 

## **Company Registration No. 06146393** 

- 4 - 



## **SCARISBRICK HALL TRUST** 

## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2020**_ 

## **1 Accounting policies** 

## **Company information** 

Scarisbrick Hall Trust is a private  company limited by shares incorporated in  England and Wales .  The registered office is Scarisbrick Hall, Southport Road, Ormskirk, Lancs, L40 9RQ. 

## **1.1 Accounting convention** 

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. 

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

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below. 

## **1.2 Turnover** 

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business , and is shown net of VAT and other sales related taxes .  The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. 

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income. 

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. 

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs.  Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that  it is probable will be recover ed . 

## **1.3 Intangible fixed assets other than goodwill** 

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. 

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date  where  it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the  fair  value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity. 

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: 

Software 

Enter amortisation rate via StatDB - cd999267 

- 5 - 



## **SCARISBRICK HALL TRUST** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2020**_ 

## **1 Accounting policies** 

**(Continued)** 

## **1.4 Impairment of fixed assets** 

At each reporting  period  end date, the  company  reviews the carrying amounts of its tangible  and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the  company  estimates the recoverable amount of the cash-generating unit to which the asset belongs. 

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. 

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in  profit or  loss , unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. 

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit)  in  prior years. A reversal of an impairment loss is recognised immediately in  profit or  loss , unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase. 

## **1.5 Cash and cash equivalents** 

Cash and cash equivalents  are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 

## **1.6 Financial instruments** 

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. 

Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

## _**Basic financial assets**_ 

Basic financial assets, which include  debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest  method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 

## _**Classification of financial liabilities**_ 

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. 

- 6 - 



## **SCARISBRICK HALL TRUST** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2020**_ 

## **1 Accounting policies** 

**(Continued)** 

## _**Basic financial liabilities**_ 

Basic financial liabilities, including  creditors , bank loans, loans from  fellow group companies and preference shares that are classified as debt, are  initially recognised at transaction price unless the arrangement constitutes a  financing transaction, where the debt instrument is measured at the present value of  the future  paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. 

Debt instruments are subsequently carried at amortised cost, using the effective  interest rate method. 

Trade creditors are obligations to pay for goods or services that have been acquired  in the ordinary course of business from suppliers. A m ounts payable are classified as  current liabilities if payment is due within one year or less. If not, they are presented  as non-current liabilities.  Trade creditors  are recognised initially at transaction price  and subsequently measured at amortised cost using the effective interest method. 

## **1.7 Equity instruments** 

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company. 

## **1.8 Employee benefits** 

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or  fixed assets . 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 

## **2 Employees** 

The average monthly number of persons (including directors) employed by the company during the year was: 

||**2020**|**2019**|
|---|---|---|
||**Number**|**Number**|
|Total|-|-|



- 7 - 



## **SCARISBRICK HALL TRUST** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2020**_ 

|**3**<br>**Intangible fixed assets**<br>**Cost**<br>At 1 September 2019<br>Additions<br>At 31 August 2020<br>**Amortisation and impairment**<br>At 1 September 2019 and 31 August 2020<br>**Carrying amount**<br>At 31 August 2020<br>At 31 August 2019<br>**4**<br>**Creditors: amounts falling due after more than one year**<br>**2020**<br>**£**<br>Bank loans and overdrafts<br>25,000|**Other**<br>**£**<br>-<br>18,180<br>18,180<br>-<br>18,180<br>-<br>**2019**<br>**£**<br>-|
|---|---|



- 8 - 



## **SCARISBRICK HALL TRUST** 

## **DETAILED TRADING AND PROFIT AND LOSS ACCOUNT** 

## _**FOR THE YEAR ENDED 31 AUGUST 2020**_ 

|**Turnover**<br>Donations Received<br>**Administrative expenses**<br>Legal and professional fees<br>Bank charges<br>Donations & Scholarships<br>**Operating profit/(loss)**|**2020**<br>**£**<br>**£**<br>60,514<br>1,000<br>60<br>19,789<br>(20,849)<br>39,665|**2019**<br>**£**<br>**£**<br>14,122<br>1,000<br>60<br>34,142<br>(35,202)<br>(21,080)|
|---|---|---|





CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's
report on the accounts
Section A
Independent Examiner's Report
Report to the trusteesl
members of
Ch3riiy P43me
SQAAIEt)AIQK HflLL TIIUST
On accounts for the yèar
onded
Charlty no
(If any)
61 AL4SiAST Io LO
Sot out on pages
IremBmbryr ty Indud•the paoa numbers ol *heolSI
I report to tho trustees on my examlnatlon of the accounts of Ihe above
charftyllhfr Twst") for tha year ended ￿l[l
Rosponslbllltlo5 and As th6 ¢harlty trustees of the Trust, you are re5ponslble for the preparation
ba818 of report of the accounts in acGordan¢o with the requlrements of tho Charitles Act
2011 (Ih8Acri.
I roport In respect of my oxamIna￿On of the Tru8t'8 accounts carrled out
under sectlon 145 of the 2011 Act and In carrylng out my examlnatSon, I
have followed Ihe appllc8bla Dlrectlons glvén by tho Charfty CommI981on
under secuon 145(5)Ibl of the Act.
I have completed my examlnatlon. I confirm that no material matters have
come lo my attention 1•kne￿￿') in connection wlth
the examlnatlon which glves me cause to bolieve that in, any material
respect:
accountlng re¢ord8 werè not kepl In accordanc8 wllh Sectlon 130 of
the Act or
the accounts do not accord wlth the accountlng records
Independent
examlnorfs statement
I h8ve no concerns and have come a￿0$$ n¢ olher matters In connectlon
wlth th& examSnallon lo whlch attention should be drawn In order lo enable
proper understandlng of the accounts to be r88ched.
' Please delete the words In the br8ckets Ilthey do not appty.
Slgned:
Dal•:
Namg:
R•l8vant profew41on81
quallllcatlon{81 or body
(If any):
Addres•:
Law ChAr
IER
October 2018

Section B
Di5c105ure
Onty complete rf the examiner needs to highlight matters of concern (see CC32,
Independent examinatlon of charity accounts.. dlrections and guidance for
examiners}.
Glvg hero brief d•ta115 of
any Itgms that the
examlner wlshes to
dlsclose.
IER
Octobor 2018