Company Registration Tr4umber 07437397 JAMES BULGER MEMORIAL TRUST LIMITED ACCOitNTS FOR THE YEAR ENDING 30 NOVEMBER 2025 REGISTERED CHARJ'fY NUMBER 1141125 EDWARDS ACCO[IAcl, SERVJCES LIMITED ROCKFIELD IIQUSE GALIROAD LIVF.RPIY)L 1.33 71'L
JAMES BULGER MEMORIAL TRUST LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDING 30 NOVEMBER 2025 CONTENTS PAGE Officers and professional advisoT5 The Trustees Report Ind¢pendeni Examiners R¢port Stateinen( of Financial Activities Balaiice Sheet Notes to the financial stateTnellts 7-10
JAMES BULGE4 R MEMORIAL TRUST LJMITED REFCI RENCE ATr4D ADMINISTRATION DETAILS OFTHE CHARITY, JTS TRUSTEES AND ADVISORS FOR THE YEAR F.NDING 30 NOVCI MBER 2025 Trustees- Mr PG Ciirrie Mr D Fergus Ms K Darby Mr A O'Brien Secretary? Ms K Darby Registered Offiee; Suiie J4 North Mersey Business Centre Woodward Road Knowsley Ind Est Live001 LJ3 7UY Registered eh#rity number. 1141125 Comp#ny Number; 07437397 Accountants. Edwards Accountancy Services Limited Rockficld House Gale Rudd LiveTPOO L33 7YE
JAMES BVLCER MEMORIAL TRUST LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS REPORTI FOR THE YEAR EIYDING 30 NOVEMBER 2025 Thc trusiees who are 2150 direciors of the charity for tht purpose of the Compallies act 2006, present their report with the flnancial sttLttments of the charity for the year ending 30 Noveinber 2025 Objectives and 2etivities In so far as it is complimeniary ro die charity's objects, the charty is guided by both local and national policy. Advice fro the local orgalligation has proved invaluable to tlie charity in establishing improved links within the conununity and identifying relevant policy developments and prospective funding. The principal objects smd activities of the charitable company in the period under Teview were focused on the provision of regourceg ai)d facilities that benefit and support young people_. Who are disadvantaged by reason of having become the victiins of crime, raci&l hate or bullyiiig. W)0 have shown exeinplary conducL makints a positive contribution 10 welfare of others or society in general. Who have suffered personal bereavemeni or are deemed 10 be a carer or parenr or sibling. By protecting ihe safery of children and young adults through an infom]al educatioii prograintnt centred around raisin¥ awareness of societal dangers. Toward achieving these objectives, rhe charity operates a nUTnber of initiatlVBS.' a strangcr danger education programme., safety and pr()tECtion awarcness campaigns for social networking and a quality holEday home that provides a faciliry Eo benefit and support appropriately identified young p¢ople. thEir faTllilies and carers with respite. The charity runs on donaiions via the public and creating their events. Black Tie & Tiara Ball. Swim with Sharks. Skydive for James. Spare a prcscnt for Christhias. Kidsfest. The trusiees have paid due regard to guidance issued by ihe Charity Cominission in deciding wha( activities ihe charity should undeiTake. Plans for the future eriods The James Bulger Memorial Trust Limited will be ortsanising all events above in the forthcoming year The use of holidaylrespite hotnc.
JAMEI S BULGER MEMORIAL TRUST LIMITED TRUSTEES REPORT (continued) FOR THE YEAR ENDING 30 NOVEMBER 2025 Financial revÈeiv The Financial activities foT the period and financial position of the charitable company are shown in the annexed financial stateinent5. Gross inC0e froTn all sources this year totalled £57736 structure. Governanee and Management The Jaines Bulger Meinorial Trust Limiied is rnanaged by the board of tiustees. The Trustees are familiar WTth the practice work of the charity and are encouragcd to attend regular training. feedbaclc and update sessions. The trustee meet fonnally on a quarterly basi5 via ernE)illzoom and are responsible for the strategic direction and policy of the charity. There is a shared responsibility for ensuring thai tlie charity delivers tlie service specified, that the key perfomiance indicators are Tnet and that the charity continues to develop working practices in line with g(x)d pracli¢e. The orgat]isation is a charitable company limited by guarantee. incorporated on I l November 2010 and registered a5 a charity on 04 April 2011. The governing instruments under which the charitable company operates GoMpromLSe th£ Memorandum and Articles of Association iogeiher with tl)e policies made from time to time by the Trustees. Mr PG Cuje Mr D FerlS Ms K Darby Mr A O'Brien Approved by order of the boaTd of trustees on 26 August 2025 and signed on lis behalf by.. Ms D Fergu5 Dated 26 August 2026
JAMES BULGER MEMORIAL TRUST LIMITED INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF I report to tl)e Irustees on my examinaiion of the fmancial siatemenlg of James Bulger Memorial Trust Limited (the charity) for the year ei)ded 30 November 2025 Responsibilities basis of report As th¢ tru.%tees of the charity (and ils direciors for rl)e puwose of the company law) you are responsible of the preparation (>f the financial statemenis in accordance with the requirements of rhe Companies Act 2006 (the 2006 Act) Having gatisficd myself (hat Il)e financial statements of the charity are not required to be audited under part 16 of the 2006 Att and are eligible for independent examinalson, I report in respect of iny exaillination of the charity-"s financial staterneTrits anied out under seciion 145 of the Charities Aci 2011 (the 2011 Act). In LaTrying out my examination I hEtve followed all the applitable Directions given by the Charity Commission linder section 145{5)(bl of the 2011 Act. Indtpendent examlners statement I have coinpleted my exaTnination. l confimi that no matters have come to my attention in connection with the exarninatEon giving me causc io believe ihat in any material respeci.. AccourLting record5 where not kept in resptct of the charity as requ2r¢d by section 386 of the 2006 Act: or The financial stateinent5 do not accord with those records., or The financial statements do not Comply with the accollnting requirements of the section 396 of the 2006 Act other than any requireinent that the accounts give a true and fair view whi¢h is noi a matter considered as part of an indepcndent examindtion.. or The financial slatements have not been prepared in accordance with rhe methods and principles of the Statement of Recornmended PraGtice f9r accollnting and reportiT)& by charities applicable to charities preparing their accounts in &ccordance with tlie Financial Reportillg Standard applicable in thc UK and Irepublic of Ire1]d (FRS 102.1 I have no concerns and have COTne across no otheT Tnallers in connection with the examination to which attention should be drawn in this report in order to enable a proper understandiiig of the finarL¢ial statements to be reached. Edwards AcLountan¢y Services Ltd Malcolm Edwards FMAAT
JAMES BULGER MEMORIAL TRUST LIMED STATEMENT OF FINAINCIAL ACTIVITIES FOR TAE YEAR ENDING 30 NOVEMBER 2025 UnTeStiicted Rcstricted Total Unrestricted Restricted Total fund.5 Funds nds Funds 2025 202) 2025 2024 2024 2024 Norcs Incoming resourct8', D()ngtiions l Legacies Charituble Aciiviiies 24663 24663 28194 28194 17368 17368 2500 2500 Other Trading Athivilitt% 15705 15705 16494 16494 Total ineoming resources 57736 57736 47188 47188 R¢soufcES cxpcnded. C05t of charitable attiviti¢5 4763 4763 18105 18105 Other resources expellded 68511 68511 53 142 53142 Total resources expendÈd 73274 73274 71247 71247 Net outgoitLg resources for tho year Transfer betw¢¢n fund5 -15538 -15538 -240)9 -24059 Fund Balance xt 1st Deeemb¢r 2024 135303 73074 208377 159362 73074 23243 Fttnd Balxrtte At Joth November 2025 119765 73074 592839 135303 73074 208377 The statement of f]nancial actLVlties includes all gains and1055es r¢cognised in this year. All income and expenditure d¢rive from EontinuitLg activities. T]ie statem6nt of fit)ain¢ial activities also complies with the requireTnents for an incorne and expenditure acc4)unt undet. the Companies Aet 2006.
JAMES BULGER MEMORIAL TRUST LIMITED BALANCE SHEET AS AT 30 NOVEMBER 2025 2025 2024 Notes Fixed Assets Tangible Assets 1264J9 128607 Crrertt Assets Debtors Cash at bank and in 14and 67120 82473 82473 67120 Creditors- amounts falling due within one yeAr 720 66400 3703 79770 Totsl net assets 192839 208377 Income Fund5 Restricted funds Unrestricted funds 73074 119765 73074 135303 Total Funds 192839 208377 The company is eniitled to the exemption froin the audit requirement contained in section 477 of the Coinpanies Act 2006, for the year end 30 November 2025. The trustees acknowledge their responsabilities for ensuring that the charity keeps accounting record5 wl)ich COFnply with 5ectton 386 of the Act and for preparing financial 9tatemEnts which give a true fair view of the state of affairs of the compaRy as at the end of the financial year and of its income resources and application of resources, including its iT]¢QTne and expenditUTe, for the financial year in accordance wilh ihe requirements of sections 394 and 395 and which otherwise comply with the requirements of the Compani65 Act 2006 relating to the financial statements. so far applic&ble to the company. The members have not Jrquires the company to obtain audit of its financial statements for the year in question in ac¢ordan¢e widi section 476. These finanGi81 statements have been PFepared in accordance with the provÉsion$ applicable to companies subject to the small companies regilne. Approved by the Trustees on 26 August 2026 and signed on their behalf by". Ms D Fergus Trustee Company registratiotl no 07437397
JAMF.S BULGER MEMORIAL TRUST LIMITED NOTE4S TO THE ACCOUNTS FOR THE YF,AR ENDING 30 NOVEMBER2025 ACCOUNTING POLICIES Charity Jnformation James Bulger Mejnorial Trust Lirnited is a private limited con]pany by gu3raThtee incorporated in England and Wales. The retsistered office is Suite34, North Mersey Business Centre. Woodward Road. Knowsley Ind B*ate, Llverpool, Merseyside. L3) 7UY, United Kin(Tdom. l.l Accounting convention The financial stateinents of tliB ¢haritable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Cliarity SORP (FRS 1021 Accounting and Reportit]g by Charities". Statement of Recommended Practice applicable to charities pr¢paring their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRSI 021 {Effe¢tive OlJanll3ry 20151 Financial Reporting 102- The Financihl Reportin Standard applicable in the UK and Republic of Ireland and the Companies Aci 2006. The FinaneiLI Statements have been prepared under the historical cost convention. The Financial Statements are prepared in Sterling, which is the functional ¢urren¢y of the charity. Monetary amounts in these financial %iatemEnts are roundEd io the nearest £. Tlie finanLial statements have been prepared und¢T the historical cost CODvention, modified to include the revaluation of freehold properties and co include investment properties and certaui financial instruments as fair value., The principal accounting poli¢ies adopted &re set out bclow. .2 Charitable Funds Uni'estricted funds are available for use at the discreuoll of the trustec in furtheian¢e of their charitable objectives. Resti'icted fiinds are subject to specific conditions by donors as to how they Tnay be used. The purpose and uses of the restricted funds e set out in th¢ T)Otes to the f1nancial statements. Endowment funds are subject to specific conditions by donors that the Capital tnust be Tnaintained by the charity. .3 Jiieotne All income is recogiiised in the Stateinent of Financial ActlVLties once the Charity has entitlemeDI to the funds, it is probable that the income will be received. and the amouni can bc me&sured relkably. Incme is stated at The gr055 amount. 1.4 Expenditure Liabilsties are recognised as expenditure as SODn as there is a legal constructive obligation committing the charity 10 that expenditlire, it is probable that a transfer of economic benefits will be reqiiired in settlement and the am(kunt of the obligation can be measured reliably. ExnditUrE is accounted for on an accrual basis ld has been eldSSified undcr headsngs thai aggregate all cost relaied to the cattgory. IWThere c05tg Caiinot be directly attributed to particular headings they h&'t been allocated to &tctivities on a basis consistent with the use of resources.
JAMES BULGER MEMORIAL TRUST LIMJTED NOTFS TO THE ACCOULNTS (colltinuedl FOR THE YEAR ENDING 30 NOVEMBEI R 2025 1.5 Tangible Fixed Assets Tangible Fixed Assets are initially measured at cost and 5ub5Equently M¢ured at cost or valuation, net or depreciation and any impaument losses. Depreciation is recognised so a5 to wrLte oty the c05t or valLiation of assets less their residual values over their use1 lives on the followitLg ba5iS". Leasehold iTnprovement5 Fixtllre and fIlting5 New Lodge 200/0 on reduc8 balance. 20 10 on rost 2/¢ on reducing balance. Donated a55ets are presented at valuation. 1.6 Retir¢mcDt Benefit The Charitable company operates a defined contribution pension scheme. Contributions payable to the charitable ompany'.% pension scheme are charged to the Statement oÉfinaJicial Activities ill the ptriod to whickn they relaie. 2 CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS In the application of the charity's accountui policies, the trustees are reqllired to Tnake judgements, estimates and assuinptions about the calrying aTnount of assets and liabilities that are not readily apparer]t from other sources. The estiTnales and associated a55iiinptions are based Dn historical ExperietLCe and other factors that ar¢ considered 10 be relevant Actual results may differ krorn these e5tiinate5. The estimates and underlying 3SSUtnptions 3re reviewed on ongoing basis. RevisEQllS to accounting estimaies are recoginised In the period in which the estlTll3te 15 revised where the revision affects only that period. or in the period of the revision alld future periods where the revision &ffects both ¢urrent and tUre periods. OTHER TIL4DING ACTIVITIES 2025 Unrestricted Funds 2024 Unrestricted Funds Events (BTTB Auction 2025) Sponsorships 4763 15733 Other trading activitics
JAMES BULCCI R MEMORIAL TRUST LIMITED NOTES TO THE ACCOUNTS (continued) FOR THE YC4AR ENDING 30 NOVEMBC4 R 2025 CREDITORS- atnouTrt due within one year 2025 2024 Trade Creditors ther Creditors Accrua15 and deferred Incon]e 403 500 1800 500 220 TRUSTEES REMUNARATION AND BENEFITS There were no trllstces, reinui]eration or other benefits for the year ended JO November 2025 nor for the year ended 30 November 2024 Trustee Expenses There were no trLlStee5' expenses pasd for the year elloed 30 November 2025 nor for the year ended 30 November 2024 FMPLOYEES Number of |Emplo)'ee5 The average Enontlily nuinber of ernployees duiing the year wa5". 202) Number 2024 Number Employment Costs 2025 2024 Wages and salarics Otlier peiision costs 35386
JAMES BULGER MEMORIAL TRUST LIMITED NOTII S TO THE ACCOUNTS (contiiiued) FOR THE YEAR F.NDING 30 NOVE4MBER2025 TANGIBLF FIXED ASSETS Leasehold JMpr(Ivements FixturL & Fittings NeTrv Lodge Caravan Totsl Cost As at l December 2014 26845 3754 300( lJ1250 171849 A5 at 30 November 2025 26845 3754 30000 111250 171849 Deprcriation A5 at l December 2024 Depreciatioii for thc year 25619 245 3754 13869 1948 43242 2193 As #t 30 November 2025 25864 3754 15817 45435 Net Book Value A5 at 30 November 2025 J543 A5 at l December 2024 7381 IZ860Z DEBTORS Amount falling in one-year 2025 2024 Other Debtois SUMMARY OF FUNDS {re5tricted) Balaiice Incoming Transfer Resourees Balanee Brought RcsourLes of Funds Expended Carried Forward Fonvard New Lodge Caravai) 39337 39337 35838
JAMES BULGER MEMORLIL TRUST LIMITED NOTF.S TO THE ACCOUNTS Iconrinii¢d) FOR THE YEAR ENDING 30 NOVEMBER 2025 10 ANALYSIS OFNET ASSETS BETWEEIN WULNDS 2025 Unrestriettd Restricted Funds Fund5 2025 Total Funds 2024 Totsl Funds Tangible assets 126439 126439 128607 CuLYent Assetslliabilitieg 119765 192839 208377 Total funds II RELATED PARTY TRANSACTIONS There were no disclosable related party transactions during the year. 10