(HARITY COMMISSION Independent examinerfs report on the FOR ENGLAND AND WALES | accounts Section A Independent Examiner's Report Report to the trustees Ch8rrt> Name The Macaulay Moat Foundation On accounts for the year ended 30 June 2024 Charty no (if any) 1201523 Set out on pago$ 1to8 .ty*e,' lo *n&'ufje Ihg page r4umbers of adrjilional 5heetsj I report to the trustees on my examination of the accounts of the above charity ('Ihe Trust.) for the year ended 30 June 2024. Responsibilities and basi8 of report As the charity's trustees. you are responsibie for the yeparation of the accounts in accordan¢e wrth the wuirements of the Charities Act 2011 (°the Act'}. I report in respect of my examination of the Trust's accounts carried out under section 145 ofthe 2011 Act and in carying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(51(bl of the Ad. Independent The charlty's gross income exceeded £250,000 and l am qualitied to examiner's statement undertake the examination by being a qualified member ofthe Institute of Chartered Accountants in England and Wales. I have completed my exarnination. I confimi that no material matters have come to my attention in o)nnection with the examination which gives me cause to believe that in, any material respect.. the accounting records were not kept in a¢¢ordance with section 130 of the Charities Act,. or the a¢¢ounts did not accord with the accounting records., or the accounts did not compty wtth the applicable requirements onceming the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts giv8 a'true and fairf view which is not a matter considered as part of an independent examination. I have no concems 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. Signed: Date: 97 Name: Dominic Huxley Relevant professlonal qualification(s) or body {if anyl: ACA IER Oct 2018 Address: 501 Middleton Road Chadderton Oldham OL9 9LY Section B Disclosure Only complele if the examiner needs to highlight material matters of Gon￿rn (see CC32, Independent examination of chartty accounts.. directions and guidance for examiners). Give hore brief details of any Items that the oxamlner wishe8 to dlsclose. IER Oct 2018 CHARITY COMMISSION FOR ENGLAND Afvo WALES The Macaulay Mo41 Foundation Charlty No 1201S23 Annual accounts for the To nod Pgrir** start dat& 30-Jun-24 Section A Statement of financial activities R¢stri¢t¢d Unrestrlcigd In¢ome funds funds Recommended categories by a¢tlvlty Endowment Prloryear lunds Total funds Incoming rnsourceB (Nots 3) Income and endgwmont8 from: F01 F02 F03 F04 F05 SCH),200 Charit8bK¥ athbes $02 othBrtrathry aL*ivthl Inve8trnen16 S03 15,937 15,937 Soparate rnater￿ item LY Ine4m S05 SQ6 Total Resources •xpended {Note 61 Ex￿ndituT• on: ftaI￿n9 knd5 Charita￿e &divib2J S07 516,137 516.137 $08 S09 38.842 SeKk4rate Mathr￿ of expw Other sio S11 Tot81 S1J 38,842 Not incornellexpenditurnl before Investment gainsl{Ios6esl 813 477,295 477,295 Net oain&llk)$6es) inv8$lMw￿& 814 Net In¢om•ll•xpendltur81 Extraordinary itgms Transfers betwaon funds Othor rn¢ognised ga1n8111088￿). S15 477.295 477,295 S16 S17 GBins and10s588 on r8valuatiM tsff￿¢ 4¥8Ststrth&charfiy'am U8¢ Othar galThsllkissesl Net mov•m•nt in fiinds S18 S19 S20 477 295 477 295 R￿oncIliatIOn of funds." ToT81 fvnds brought foThYdFd rot81 funds carfed ftinvard 477 295 477295 Section B Balance sheet R0Btrictod income funds Unroslrlct fund8 Endowment Total thli fund8 year Total1481 year Fixed assets Intanglble assets Tangible a8sets Heritage assets Investments FOI F02 F03 F04 F05 (Noto 15) {Note 14) (Note 16) (Nots 17) Total fixed assets B05 B01 B03 Cu rrent assets (Note 181 Debtors (Nots 19) Investments (Nots 17.4 Cash at bank and In hand {Not• 24} Total current assets B07 485,936 465,936 59 B10 477,295 Credltors: amounts falling due within one yoar (Note 20) 811 Net current assets/(IlabllltlesJ B12 477,295 Total assets less Current Ilabilities B13 Cr8dltors: amounts falllng due after one year (Note 201 Provisions for liabilities 815 Total net assets orllabllltles Funds of the Charity Endowment funds (Note 27) Restrithd Income funds (Nots 271 Unrostricted funds Revaluation resorvo B16 477,295 477,295 B17 B18 B19 477,295 477,295 B20 Total funds B21 477. Signed by one or tsvo trustees on beha￿ of all the trustees Date of approval ddlmml Signature Print Name Simon Macaula CC17a (Excel) 27102r2025 1.1 FIIB102.' 1.2 6r4nuGonrern 4mbj￿.[1Iv￿d￿￿Qts)$tI0t Yq CITIff￿1 Secti¥n G Not• 2 2.2 INCOME AccOun￿ng pollclè$ Tths stan49￿￿¥1￿4￿0UnlftpP￿sh4s oeen ockJd'No'or'Wa': Wh￿2 & the Ch*lty bec¢xr￿￿rrf11fjd lothg revtyJrGoG.' IstrKXB Iikfjlythan notth<helrn￿t4s5wll1 re*oww £YwJ Nla Thw•hAsbo•n li*lllhBB.wlrK¢Th Hnd oxpeMoB, r•qu orp￿n￿edtsythe FRS 102 SOXP urFRS 101 Wa tr*SoFA*thnthe GrtAii• •• m•t{5.10 to5 12FRS102 SORPI Yè5 Nla 4¥hen ihe p£rftsTnAnco rèllqtej rthJiuonÈ rnet15.16FRS 102 SORPI. L•q*•S*m Intho SOFA*hen ￿￿ptI9 probA￿e.￿th IB, has grydThtof•ts, the nave 8*￿il$hed tr￿th￿* ￿lU￿¢1*It•S#1è I￿&t•and any condmtonsauathed tolhe legxy ¥edtherwrtAin llftr• )*iiy4I h8ve bEenrnqt. Yes No Ye$ Thsthlrity h•$ ret*V￿ rwWroJ perfDd GfftAvJ ￿VaL* is 5rdud8d Inkncom•thilhwe Is a valid dedar￿￿￿frCth dofbx Fac￿re¢ donetlon is c￿￿d￿t0 be ￿t0fth￿ gDI IÈtrpaIsd4Ft￿Y4d￿u￿tOts tomefund Bsts 4ppul h•m ￿￿ed01h•￿￿&. ¢ontrKtual rrKorfiè aTrJ Th￿ISrA1￿ I￿￿ded Inthe SOFA rYic¢J ormotthep&YomrtB r￿lI1rn5¢n Ye5 Nl Nla w4n Ye$ rDW w*of•iv ￿goO￿a to D*nd8rl8s 18ts•rned 10 bv the ￿lf￿lublI(tr￿0 tkne crfhlr TEwuni¥qd ￿. rK4lpt. Inth• in*ttirht￿ st0G*saredltht￿thl. W ¥e aithecwrying arnourt Oldtstthuiion. Don*a gwusforr•gai•ar• atlaif¥aiu@ Dn 5nlU¥ rqcollnitb￿whh￿1S￿e eypethd woeeeds frtsm￿leitIy1￿E eApECted cos15 L*sal8, recJn Ye5 No Nla Th8 ha5 rn8asur&J ata8it*ni8mounisl886 *ytraJ• di8¢ounts es No N18 AIEakn*yls mèasured le¢oonttb￿ atit8th18L￿¢l1 ￿￿￿ndthfyn 9ulwquem ProY*kni for lat41Mu meaSU￿d at tho bèstèstthth 01lhèArwniwuiKedto selut &tthg PO[￿ry date The ¢hkn8¢¢￿f￿b8s￿fin8Trtral imtrurnents on [ecogn￿on al parawaph t17 FRS102SORP. SubwLwimeasuremEn1￿ a& wparagvph$ 11.17 tc 11.19, FRS102 SORP. Yes No Nl8 Ba•lc fina￿￿•1 IMtrum•n Yes No Nla 2.4 ASSETS T•nglbl•fixAd a•s•bJfvr These arec0pit￿lSÉd rflheyca￿beu￿ed [￿rn￿lkan rRie￿aT, ar￿ rxlStai kn•st u•e by Gharfty Thoyaov*LtsJ atto&t Yes Nl8 dekyecialon rates￿ methrxts us¢d in noiè 9.2. Int•ty￿•￿1x•d u••ts TM Int￿lts￿ fred as3ds. th8lL8. non4Th)netsryas8Otsthal do i13¥e phpcal SL*lta￿ bthare id*trf￿b￿ are￿￿ty￿1￿ tylhe (tharityth￿Yh trJ¥tothrf Or￿81 r*hl8. r*OS and mott￿￿Su$ed awe dp&¢kx&1 in nok8.5 Yes Nl es v*u>J alccat H•rw• Tr c*arty hen*ge49$911. Ihq¢LN, nowet¥y hlthc. arus goeTht￿. I￿￿n￿¢¥)￿l, getphysic￿ orenvironrn9nt419¥4lV¢5 that•reh8fd a illts1r￿d to kn￿tr￿d99 and Allure. Thodepreciau s Bnd mthds as th8(408ed In nots 9.fj.1.4. Yes Yes No Nia TW areYalu¢d at(c4L Fr￿d amet ir.¥esknents In qUDt&l shry tsde¢ ts)nds and shrthr Y￿￿ed at M￿al￿alco¥t and 8ubwu￿01fa1rY*1uè Oh¥1 martE*v81u&l allheyear eThY. ￿￿￿trea￿ent ￿ ¥plied to ￿lIsted In¥eslrn•nts Un￿#S181rVa￿a cannot be n¥¥ayJrtd rehab￿￿ rA&e rneasured atoisl 19ss Impainwm. ¥estmErtshebJ fcf resale or 8ae ana c88h and casn EqulwdiÈnts¥tha M￿￿r￿dats Of￿59trAn l yaxareiweated as wrr¢m88setin¥esbm8nts Ye5 No Nla Yes No Nia StO¢k* ahd stod¢s hdd for$8k89 P•rto1non Wh•r• iny •n4owmont fund l• convertod Into Incom• In th• r•ponin9 pl￿9 gfv9 th* rwon fow th• Gonv•r¥lon. Wh•r• •ny •ndowm•rtfvnd i• ¢•nv•rt•d Into lrtomo In th• prfor p•rfod* plè*ts glvothe rna•ofi for the conv•rslon. Vltthln tho Incom• Ilern abo¥• k4llowlhg Iiama •Yè Iiialorfal= Iplo•80 tli8¢1080 th• naturo, 4mountathd any prfoi yg•r•mountsl CC173 IEThll 27102r2W2S Noty 13 33TrDJJll 47Y• La8t y•ir'. Gr¥d*tslndP•l&# Totsl ¢C17•£ Sociion C Noles to the 3fCOLints Icontl Nots 24 Ca¥h at b•nk and in hand Thls yoar Lastyaar 8hort teTrn ush Invostfflents Ih¥s than 3 month• maiurty d￿) short t•rm dgposl Cash at bank and on hand Other Totsl 465,938 11,389 CC17a IEK¢ 27N)212025 Iiiiiiiiiiia 111111111111 111111111111 111111111111 1111111111 111111111111