CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 01109123 Period start date to 31108124 Period end date Charity name: SCARISBRICK HALL TRUST Charity registration number: 1118539 Objectives and Activities SORP rel$rgnce Para 1.17 Summary of the purposes of the charity as set out in its 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. Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Restoratloni preservation and upkeep of Scarlsbrick Hall. Provision of financial su ort to children in education. To advance education for children In the local community in the fields of sport, music and performing arts. Para 1.17and Para 1.18 The trustees have pald regard to the guidance issued by the charity commlsslon on public benefit. Additional information (optlonal) You ma choose to include further statements where relevant about: SOFIP rgleren¢e Policy on grani making Pwa 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Paia 1.38 Other Achievements and Performance SORP reference Development of the Global classroom Summary of 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 sociely as a whole. Para 1.20 Additlonal informatlon loptional) You ma choose to include further statements where relevant about: Achievements 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 at the end of the eriod Statement explaining the policy for holding reserves statin 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 Para 1.27 Financially sound Para 1.22 All monies are used to fund the objectives of the charity Para 1.22 54365 nla Para 1.22 Para 1.24 nla Para 1.23 nla Additional Information (optional) You ma choose to include further statements where relevant about: The charity's principal sources of funds (including any fundraising) Para 1.47 Investment policy and objectives including any social investment policy adopted Para 1.46 A description of the principal risks facing the charity Para 1.46 Other Structure, Governance and Management Description of charity's trusts.. Type of governing document Para 1.25 Memorandum and articles of association Private company limited by guarantee without share capital How is the charity constituted? Para 1.25 ts.¥ yi Iiiiknvi porated association. CIO) Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Para 1.25 Appointed by trustees Additional information (optional) You ma choose to include further statements where relevant about: Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity's organisational structure and any wider network with which the charity works Para 1.51 R6lationship with any related parties Para 1.51 Other Reference and Administrative details Charit name Other name the chari uses istered chari number cnarity's principal address Scarisbrick Hall Trust 1118539 Scarisbrick Hall Southport Road Ormskirk L40 9RQ Names of the charity trustees who manage the charity Dates acted if not lor whole ear Trustee name Offlce Ilf any) Name of person (or body) entltle toa oint trustee111 an ) Lynda Headley Jeff Shaw Susan Aylmer Greg Aylmer 10 12 13 14 15 16 17 18 19 20 Cor orate trustees - names of the directors at the dat8 the re ort was a Director name roved Name of trustees holding title to property belonging to the charity Trustee name Dates acted 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 Addltional information (optlonal) Names and addresses of advisers Ioptional Information) Type of Name Address adviser Name of chief executlve or names of senlor staff members (Optional information) Exemptions from disclosure Reason for non-disclosure of ke ersonnel 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 Signature(s) Full name(s) Position (eg Secretary. Chair, 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 2024** ## **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 2024**_ The directors present their annual report and financial statements for the year ended 31 August 2024. ## **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** 9 March 2025 - 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 2024. 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** 9 March 2025 ## **Financial Accountants** 39 Chester Road Castle Bromwich Birmingham B36 9DL - 2 - ## **SCARISBRICK HALL TRUST** ## **PROFIT AND LOSS ACCOUNT** ## _**FOR THE YEAR ENDED 31 AUGUST 2024**_ |**2024**
**£**
**Turnover**
38,707
Administrative expenses
(24,077)
**Operating profit**
14,630
Interest payable and similar expenses
(324)
**Profit before taxation**
14,306
Tax on profit
-
**Profit for the financial year**
14,306|**2023**
**£**
3,748
(407)
3,341
(324)
3,017
-
3,017| |---|---| 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 2024**_ |**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**|**2024**
**£**
9,775
-|**£**
53,340
9,775
63,115
(8,750)
54,365
-
54,365
54,365|**2023**
**£**
**£**
53,340
2,848
(2,379)
469
53,809
(13,750)
40,059
-
40,059
40,059| |---|---|---|---| For the financial year ended 31 August 2024 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 9 March 2025 and are signed on its behalf by: Greg Aylmer **Director** Company registration number 06146393 (England and Wales) - 4 - ## **SCARISBRICK HALL TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2024**_ ## **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 2024**_ ## **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 2024**_ ## **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: |||**2024**|**2023**| |---|---|---|---| |||**Number**|**Number**| ||Total|-|-| |**4**|**Intangible fixed assets**||| ||||**Other**| ||||**£**| ||**Cost**||| ||At 1 September 2023 and 31 August 2024||53,340| ||**Amortisation and impairment**||| ||At 1 September 2023 and 31 August 2024||-| ||**Carrying amount**||| ||At 31 August 2024||53,340| ||At 31 August 2023||53,340| |**5**|**Creditors: amounts falling due within one year**||| |||**2024**|**2023**| |||**£**|**£**| ||Other creditors|-|2,379| |**6**|**Creditors: amounts falling due after more than one year**||| |||**2024**|**2023**| |||**£**|**£**| ||Bank loans and overdrafts|8,750|13,750| - 7 - ## **SCARISBRICK HALL TRUST** ## **DETAILED PROFIT AND LOSS ACCOUNT** ## _**FOR THE YEAR ENDED 31 AUGUST 2024**_ |**Turnover**
Donations Received
**Administrative expenses**
Legal and professional fees
Bank charges
Donations & Scholarships
**Operating profit**
**Interest payable and similar expenses**
Bank interest on loans and overdrafts
**Profit before taxation**|**2024**
**£**
432
24
23,621
36.96%|**2024**
**£**
38,707
(24,077)
14,630
(324)
14,306|**2023**
**£**
396
11
-
80.50%|**2023**
**£**
3,748
(407)
3,341
(324)
3,017| |---|---|---|---|---| CHARITY COMMISSION 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 3110812024 Charity no Ilf any) 1118539 Set out on pages I report to the irustees on my examination of the accounts of the above charity ('the Trust") for th8 year ended 3110812022 As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('Ihe Act"). Responsibilities and basis of report I report in respect of my 8xamination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent IThe charity's gross income exceeded £250,000 and l am qualified to examiner's statement undertake the examination by being a qualified m8mber of linsert name of applicable listed body]]. Delete I l if not applicable. I have compleled my examinaiion. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below ") which gives me cause 10 beli8V8 that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act. or the accounts did not accord with the accounting records. or the accounts did not comply with the applicable requirements concerning the form and content ol 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. Pleas8 delete the words in the brackets if they do not apply. Slgned: Date: LS Name: Les King Relevant professional qualification(s) or body IER Oct 2018 lif 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 charity accounts.. directions and guidance for examiners). Give here brlef detalls of any items that the examiner wishes to disclose. IER Oct 2018