Docusign Envelope ID." 20BCD189-1BFF4188-B98&1564B180398D Charlty reglstratlon number 1154911 (England and Wales) JOHN ATHERTON CHARITABLE TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
Docusign Envelope ID." 20BCD189-1BFF4188-B98&1564B180398D JOHN ATHERTON CHARITABLE TRUST LEGAL AND ADMINISTRATIVE INFORMATION Trustees RevA Holliday Mr P Donnel Mr D Johnson MrA D Stokes (Appointed 31 July 2025} Charlty number (England and Wales) 1154911 RegISter offlce The Reeiory 13 R&tory Lane Stsndish Wgan WN6 OXA Indendent examln8r Cwills "MIted 1st Fltx)r tersle House Walewde Drive Wgan Lancashire VN3 5AZ
Docusign Envelope ID." 20BCD189-1BFF4188-B98&1564B180398D JOHN ATHERTON CHARITABLE TRUST CONTENTS Page Report of the Trustees In•ndent examinerfs r8Wt Stslement of finanoal &#i%riiies 8alance sheet Notes to the finanrA81 stslements
Docusign Envelope ID." 20BCD189-1BFF4188-B98&1564B180398D JOHN ATHERTON CHARITABLE TRUST REPORT FOR THE YEAR ENDED 5 APRIL 2025 The present their annual rew)rt and finarta staents forthe year ended 5 April 2025. The financial statements have been Pfepared in accordanee Imth the accounting px)lioes set out in note 1 to the finanaal ststemenls and comply vith the 's goveming document, the Chariti'es Act 2011, FRS 102 'The Finanual Reporting Standard applicable in the UK and Republic of Ilan and the Charities SORP "Accounting and Reportin9 by Charf(ies.' Slalement of Recommended Pracb"ce applicable to chafibes preparing their acunt5 irb aCrdan wth the Finanaal Reportt'ng Standard aw)licae in the UK and Republic of Ireland IFRS 102)" ObJe¢tlves and actlvltles During the year the chanty atxumulated reserves for ftrture works to the Maintenan of the chUhyard and environs at St Wlfrirfs Church, Standish. Wgan. The prinrypal objective of the charity is to WOVKle for the mairtsnance of the churthyard •d enwronsat st Ifrid's Church, Standish, Wgan. The INstees confimi that they have referred lo the guidance contained in the Charity Commisson's general guidance on public benefft when reviewing the charity's aims objectives and in planning fiJiure activities and funding projects. Flnancial review As at 5 April 2025 General Funds stc¥)d at £292.C60 compared to £268,701 at 5 Awil 2024. The Designated Fund remains at £750.000. These are fiJnds whith have been set aside to preserve the caprtal of the trust if possible, amhough it is rThSed that they ts)uld be spent on charitable purposes rf necessary. Invosbnent pollcy The trustees intend that the al value of the chari$ assets maintaird and enhanced over the long terrn by investment in a pcsrtfolio comprising equib"es, fixed interest st$ and cash, so as to obtain a balanced return from income and capitsl growth. In order to meet these objectives. the trustees have aprL)inled Brvmn Dolphin Limited of 10 llington Place. Leeds, LSI 4AN as their agents to m8nage a drversTfied wrtfolio of surtable investments for the trust on a diretIOnary basis. In the contexl of BrewAn Ddphin's interpretation of risk lin accordance the $ubsisling client agreement relating lo the tnjstl the trustees have selectwj a moderate investment risk th an objective of income and capital growth. The proporbons invested in equib"es, fixed interest stocks and sh are reviewed Trmlh Brewn Ddphin from time to time lo provide guidan on the onwing suitabilrty of that element of investment policy. The tNstees regLAarty consKler there is a need to revise thi5 Fdicy statement and keep der review the arrangements Lmder Brewn D1n act as their agents. Structuroj governance and rnanagement The charity was established by the wll of John Athert¢M and the thariVs objects are to provide funds for thg maintenance of tr* cr¢hyard al St wtlrid's Church. Standish, Wgan. The who served during the year and LP to the date of signature of the firkinc4al statements were.. Rev A Holliday Mr P G Bachmayer Mr P Donnelly Mr D Johnson Mr A D Stokes Resigned 31 Juty 20251 (Appointed 31 July 2025}
Docusign Envelope ID." 20BCD189-1BFF4188-B983-1564B180398D JOHN ATHERTON CHARITABLE TRUST REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025 The report was approved by the board of trustees on ? II. IZG and signed on its behalf by.. RevA Holliday
Docusign Envelope ID." 20BCD189-1BFF4188-B98&1564B180398D JOHN ATHERTON CHARITABLE TRUST INDEPENDENT EXAMINER'S REPORT TO THE OF JOHN ATHERTON CHARITABLE TRUST I report to the on my examination of the finanaal staterrents of John Atherton Charitable Trust (the } for the year ended 5 April 2025. Responslbllltlgs and basis of rnport As the of the you a $s1e for the preparation of the ffinaal statements in actord8nce wth the requirements ol the Charitses Act 2011. l port in respect of my examination of the 's finanaL statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Direthons gwen by the Charity Commission under section 14515llbl of the Charities Act 2011. Independent examinerfs statement Your attention is drawn lo the fad that the charity has wepared the financ4al statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance wth the Financial ReFNts-ng Standard aWicatAe in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting and Repx)rting by Charitses.. Staternenl of Recommended Practice issued on 1 April 2005 which is ferre¢j lo in the extant regulab.ons bul has now been Imthdrawn. l understand that this has been done in order for the finarrial $ements to prowde a true and fair VI in accordance wth UK General AcceptedAccounling Practt'ce. I have completed my examinat1. I confimi that rK matters have come to my attenti¢Jn in connection wrth the examinatDn giving me cause to believe thal in any material respect". accounting records were not kept in respect of the as required by seclicffl 130 of the CharitsesAct 2011. the finan01 statements do accord wth those records", or the financial stslements do not comply wrth the appli¢xble requirements conceming the fonn and content of finanaal statements set out in the Charibes (Accounts and Repts} Regulations 2008 other than any requirement that the financial statements give a and fair ViV•V. v#hth is Tr)t a matter considered as part of an indepèndent examinob'¢)n. I have no concems and havfj e across no other matters in connecb.on Iwth the examination to whi¢h attention should be tjrawn in this report in order to enable a proper understanding of the finanryal statements to be reached. Neil ingham BAIHons) FCAA s Limited 1st Floor Waterside House Waterside Drive WThgan WN3 5AZ Lan¢ashire Dale..
Docusign Envelope ID." 20BCD189-1BFF4188-B98&1564B180398D JOHN ATHERTON CHARITABLE TRUST STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 5 APRIL 2025 Unrestrictsd Unr8Strl¢tgd funds funds 2026 2024 Notss Income from: Investments 33,674 28,056 Total Income 33,674 28,056 Expendlturo on: Charrtable activibes 30,815 33,128 Total expendlturn 30,815 33,128 Net gainsl{l¢)sses) on invesbnents 20,51XI 17.052 Net Incom 23,359 11,982 Reconclllatlon of funds- Fund balances at 6 April 2024 1.018,700 1,006,718 Fund balances at 5 April 2025 1.042,059 1.018,700
Docusign Envelope ID." 20BCD189-1BFF4188-B98&1564B180398D JOHN ATHERTON CHARITABLE TRUST BALANCE SHEET ASAT5APRIL 2025 2025 2024 FIx8d assets Investments 969.377 952.865 Current assets Cash al bank and in hand 77.650 70.787 77.650 70.787 Credthts.. amounts falllng due vAthln ono year {4.968) {4,7521 Net curront assets 72.682 66,035 Total assets less current Ilabllltles 1,042.059 1,018,700 The funds of the Unrestricted funds: General fund Designated fvrKI 749,999 292,060 749,999 268.701 1,042.059 1,018,700 311,12L and The finala1 statements were appyoved ty the board oflnjstees on ........... . . signed on its behaw by: Rev A Holliday
Docusign Envelope ID." 20BCD189-1BFF4188-B98&1564B180398D JOHN ATHERTON CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 Accountlng pollcles 1.1 Accountlng convenllon The financial statements have been prepared in acrda ¥th the's goveming document, the Charties Act 2011, FRS 102 The Financial Reporb"ng Standard applitble in the UK and Republic of Ireland" and the Charities SORP "Accounts"ng and Reporb"ng by Charities.. Statement of Recommended Pracb"ce applicable to charit'es preparing their accounts in accordan¢e th the Finanaal Reporting Standard applicable in the UK and Repubtic of Ireland IFRS 102)". The is a PublK Benefft Enw as defined by FRS 102. The financial slalements have departed from the Charibes (Acctyjnts and Repcrtsl Regulations 2008 only to the extent required to provKle a true and fair vithv. This departure has invofved fdlowng the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Pradice whith is referr to in the Regulaiions but which has been wthdrawn. The fincial statements are prepared in steding. vthith 1$ the functional currery of the . Monetary amounts in these financial statements a rounded to the nearest L The financial ststements have be weparèj under ts historicd o)st convenb"on. 1.2 Incom9 Income is recognised when the is legalty entitled to it after any perfornare corKlition$ have bèèn mgt, the amounts ran be measured relkgbly, and it is probable that inccffle wll be reoived. 1.3 EXndItUrn Expenditure is reccNJnised once there is a legal or constructive obligation to transfer economic benefit to a third party. it is probable that a transfer of eCnomiC benefits will be required in setdemenl, and the amount of the obligation can be measur8d reliaw. Expendittjre is dassthed by a¢tiMty. The costs of eacth acbvty are made up of the lolal.of dIrt and shared costs. including support costs involved in undert8kirKJ each actiwty. Direc costs attributae to a single activity are all(xed directty to that athvity. Shared costs vthich contribute lo more than one a¢vity and support ¢osl$ are not attn'butable to a single activity are apporb.oned be98n those activftEs on a basis consistent wlh the use of resour. Centra staff eLJsts are alICated on the basis of ts.me spent, and depreualion charges are allated on the FO"On of the 8S5efs use. 1.4 Governance costs Governan costs eomprise all costs incurred in running the charity cannot be diredy allocated lo the arity's projects or to fvnd raising. Income from Inveslments Unrostrfthd Unrnstrtctsd funds funds 2025 2024 Diwdend income Foreign diwdends Bank interest Foregn interèst UK fixed interest 18,702 4.735 413 4,442 5,382 14,570 4.292 223 3,085 5.886 33.674 28.056
Docusign Envelope ID." 20BCD189-1BFF4188-B98&1564B180398D JOHN ATHERTON CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025 Expendliure on charltable actlvltles Aceounlancy Investment Investment managers fund trfto fees church 2025 202S Totsl 2026 2025 Share of support and governmenl Costs Support 5.184 6,912 18,719 30.815 Anatysis by fund Unreslricled funds 5.184 6.912 18.719 30,815 Trustses. remun8ration and benefits No paymenls of remunefakn.on (ff expenses V•we made to the trustees during the year. Taxatlon The charity 1$ exempt from taxab.on on Its a(*vrbe$ because all its irthme is apled for charitabl8 purposes. Fixed asset Investments Llsted Investments Cost or valuation At 6 April 2024 Additions Disposals 952,665 313,371 I2,659) Al 5 April 2025 969,377 Carrylng amount At 5 April 2025 969,377 Al 5 April 2024 952,665 The estimated market valu& of investherrts at 5April 2025 vrds £1,1%1.304 {2024.' £1.105.1061. Cr8ditors- amounts falling due wlthln one year 2025 2024 Aecnjals and deferred income 4,968 4.752
Docusign Envelope ID." 20BCD189-1BFF4188-B98&1564B180398D JOHN ATHERTON CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025 Unrestrlcled funds At 6 Aprll 2024 Incomlng Resources resourc8S expended Transfers Galns and losses At 6 April 2025 General fiJnds Designaled funds 268,701 33,674 130.815) 20,500 292.060 749.999 (20.500) 20,500 749,999 1,018,700 33,674 130.815) 20,500 1,042.059 Related party transactions There we rdated paty transac*orts for the year ended 5Awil 2025.
Docusign Envelope ID." 20BCD189-1BFF4188-B98&1564B180398D