CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 01109122 Period start date to 31108123 Period end date Charity name: SCARISBRICK HALL TRUST Charity registration number: 1118539 Objectives and Activities SORP r¢feren¢e Para 1.17 Summary of the purposes of the charity as set out in its overnin documenl Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projecls or services identified in the accounts. Statement confirming whether the truslees havé had regard to the guidance issued by the Charity Commission on public benefit Restorationj preservation and upkeep of Scarisbrick Hall. Provtsion of financial su ort to children in education. To advance education for children In the local community in the fields ol spo music and pertorming arts. Para 1.17and Para 1.18 The trustees have paid regard to the guidance issued by the charity commission on publi¢ benefit. Additional information (optlonal) You ma choose to include further statements where r8levant about.. SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social inveslment including program related investment Para 1.38 Contribution made by volunteers Other Achievements and Performance SOAP roferencè Development of the Global classroom Summary ol the main achievements of the charity, identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. Pafa 1.20 Additional information (optional) You ma choose to include further statements where relevant aboLrt'. Achievoments against objectives set Para 1.41 Performance of fundraising activities against objectives set Para 1.41 Investment performance against objectives Para 1.41 Other Financial Review Review of the charity's financial position al the ènd of the eriod Statement explaining the policy for holding reserves statin are held Amount of reserves held Reasons for holding zero reserves D8tails of fund malerially in delicil Explanation of any uncertainties about th8 charily continuing as a going oncgrn Para 1.21 Financially sound Para 1.22 All monies are used to fund the objectives ol the charity Para 1.22 Para 1.22 40059 nla Para 1.24 nla Para 1.23 nla Addltlonal Informatlon (optional) You ma choose to include further statements wh8r8 relevant aboul.. The charity's principal sources of funds lincluding any fundraising) Para 1,47 Investment policy and objecliv8s including any social investment policy adopted Para 1,46 A description of the principal risks facing the charity Para 1.46 Oth8r Structure, Governance and Management Description of charity's trusts-. Type ol governing document Para 1.25 Memorandum and artlcles of association Private company limited by guarantee without share ¢apltal How is the charity constituted? Para 1.25 Irat8d Trustee selection methods including details of any constitutional provisions e.g. election to posl or name of any person or body entitled to appoint one or more truslees P8ra 1.25 Appolnted by trustees Additlonal Informatlon loptionall You ma choose to include further statements where relevant about: Policies and procedures adopted for the induction and training of trustees Para 1.$1 The charily's organisational structur8 and any wider network with which the charity works Para 1.51 Relationship with any related parti8S Pwa 1.51 Other Reference and Admlnlstrative details Charil name Other name the chari igterad eharit Charity's principal address Scarisbrick Hall Trust uses numhFJr 111853Q Scarisbrick Hall Southport Road Ormskirk L40 9RQ Names of the charity trustees who manage the charity Dates acted if not for whole ear Trustee name Offlce lif any) Narne of person lor body) ¢ntEtle toa oint tru¥toe Ilf an Lynda Headley Jeff Shaw Susan Aylmèr Greg Aylmer 10 12 13 14 16 17 18 19 20 Cor orate trustees - names of the directors at the date the re Dlrector name ortwasa roved Name of trustees holding tille to property belonging to the Charity Trustee namo Dat•8 a¢ted If not for whol• •ar Funds held as custodian trustees on behalf of others Description of the assets held in this capacity Name and objects of the charity on whose behalf the assots are held and how this falls within the custodian charity's objects Details of arrangements for safe custody and segregation of such assets from the charity's own assets Addltlonal Informatlon loptlonall Names and addresses of advlserg Ioptlonal Informatlon) Type of Name Address advl$er Namt of Chlef executlve or names of senlor staff members (Optlonal Informatlon) Exemptions from disclosure Reason for non-disclosure ol k8 rsonnel details Other o tional information Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signaturels) Full namels) Position leg Secretaryg Chalr, etc) Alison Lawrence Secretary Date 0910312025 **Company registration number 06146393 (England and Wales)** ## **SCARISBRICK HALL TRUST** # **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023** ## **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 - 7| ## **SCARISBRICK HALL TRUST** ## **DIRECTORS' REPORT** _**FOR THE YEAR ENDED 31 AUGUST 2023**_ The directors present their annual report and financial statements for the year ended 31 August 2023. ## **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** 31 May 2024 - 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 2023. 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** 31 May 2024 ## **Financial Accountants** 39 Chester Road Castle Bromwich Birmingham B36 9DL - 2 - ## **SCARISBRICK HALL TRUST** ## **PROFIT AND LOSS ACCOUNT** ## _**FOR THE YEAR ENDED 31 AUGUST 2023**_ |**Turnover**
Administrative expenses
**Operating profit**
Interest payable and similar expenses
**Profit before taxation**
Tax on profit
**Profit for the financial year**|**2023**
**£**
3,748
(407)
3,341
(324)
3,017
-
3,017|**2022**
**£**
6,573
(472)
6,101
(324)
5,777
-
5,777| |---|---|---| 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 2023**_ |**Notes**
**Fixed assets**
Intangible assets
**4**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**5**
**Net current assets**
**Total assets less current liabilities**
**Creditors: amounts falling due after**
**more than one year**
**6**
**Net assets**
**Capital and reserves**
Called up share capital
Profit and loss reserves
**Total equity**|**2023**
**£**
**£**
53,340
2,848
(2,379)
469
53,809
(13,750)
40,059
-
40,059
40,059|**2022**
**£**
**£**
53,340
4,795
(2,343)
2,452
55,792
(18,750)
37,042
-
37,042
37,042| |---|---|---| For the financial year ended 31 August 2023 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. 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. 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 31 May 2024 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 2023**_ ## **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 amounts 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 recovered. ## **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 2023**_ ## **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. ## **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. ## _**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 payments 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. Amounts 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. - 6 - ## **SCARISBRICK HALL TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2023**_ ## **1 Accounting policies** ## **(Continued)** ## **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: |||**2023**|**2022**| |---|---|---|---| |||**Number**|**Number**| ||Total|-|-| |**4**|**Intangible fixed assets**||| ||||**Other**| ||||**£**| ||**Cost**||| ||At 1 September 2022 and 31 August 2023||53,340| ||**Amortisation and impairment**||| ||At 1 September 2022 and 31 August 2023||-| ||**Carrying amount**||| ||At 31 August 2023||53,340| ||At 31 August 2022||53,340| |**5**|**Creditors: amounts falling due within one year**||| |||**2023**|**2022**| |||**£**|**£**| ||Other creditors|2,379|2,343| |**6**|**Creditors: amounts falling due after more than one year**||| |||**2023**|**2022**| |||**£**|**£**| ||Bank loans and overdrafts|13,750|18,750| - 7 - ## **SCARISBRICK HALL TRUST** ## **DETAILED PROFIT AND LOSS ACCOUNT** ## _**FOR THE YEAR ENDED 31 AUGUST 2023**_ |**Turnover**
Donations Received
**Administrative expenses**
Legal and professional fees
Bank charges
**Operating profit**
**Interest payable and similar expenses**
Bank interest on loans and overdrafts
**Profit before taxation**|**2023**
**£**
396
11
80.50%|**£**
3,748
(407)
3,341
(324)
3,017|**2022**
**£**
432
40
87.89%|**£**
6,573
(472)
6,101
(324)
5,777| |---|---|---|---|---| CHARITY (OMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees Scarisbrick Hall Trust On accounts for the year ended 3110812023 Charlty no (If any) 1118539 Sel out on page$ m6mb8r io In¢I￿le I report to the trustees on my examination of the accounts of th8 above charily I'lhé Trusl") for the yèar ended 3110812022 Responsibilitles and basis of report As the charity's trustees, you are responsible for the preparatlon of the accounts in accordance with the requir8ments of the Charities Act 2011 1.the Act"). I report in respect of my 8xamination of Ihe Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I hava followed all the applicabl8 Directions given by the Charity Commission under section 145(511bl ol the Act. Independent rfhe Charity's gross income exc8eded £250,000 and l am qualified to examlner'8 ststement undertake th8 examination by being a qualilied member ol linsert name of applicable lisled bodyll. D81et81 l if not applicable. I have completed my examlnation. I conflrm thal no material matters have come lo my attention in connection with the 8xaminalion lolher than that disclosed below ') which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with seclion 130 of Ihe Charities Act., or the accounts did not a¢¢ord with the accounling records., or the accounts did not comply with the applicablè requirements concerning the form and content of accounts S8t out in th8 Charities (Accounts and R8POrts1 Regulations 2008 other than any requirement that the accounts give a Irue and fair, view which is nol a matter ¢onsidered as part of an independenl oxaminalion. I havg no concerns and have come across no other matters in connè¢tion with the examination lo which attèntion should be drawn in this report in order to enable a proper understanding of Ihe accounls to be reached. Please delete the words in the brackets il they do not apply. 0 9/0s/Lts LS Slgned: Date: Name: Les King Relevant professlonal qualif icationlsl or body IER Oct 2018 (if any): Address: M Lawrence & Co Chartered Accountants 213 Station Road, Stechford, Birmingham, B33 8BB Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charty accounts-. directions and guidance for examiners). Glve here brief details of any items that the examiner wishes to disclose. IER Oct 2018