REGISTERED COMPA.%'Y h'L'MBER: CE032064 (England and Wale5) REGISTERED CHARITY NLMBER.. 1202807 REPORT OF ThE TRL'STEES AI¥D FINANCIAL STATEMEiYfs FOR THE YEAR ENDED 31ST MARCH 2026 FOR THE WHITAKER ORGANISATION Ainswortbs LiDTrifrd Chan¢r Hous¢ Stansfield Street BB9 9XY
THE WHITAKER ORGANISATION CONTENTS OF THE FINANCIAL STATETrtENIS FOR THE YEAR ENDED 31ST MARCH 2026 Page Report of the Trustee5 Rert of the Independeni Auditors 7 to 10 Statement of Financial Activities BalaDce Sheet 12 Cash Vlow Stat¢fflent 13 Note5 to the Casb Flow Stst¢meDt 14 Flotes to the Flnantial StateJn¢Dts 15 to 23 Detslled Statement of FiDanclal A¢tiYitits 24 10 25
THE WHITAKER ORGANISATION REPORT OF THE TRUSTEES FOR THE YEAR EPMED 31ST MARCH 2026 The trustees who are also directors of the charity for the Purpo of the Companies Act 2006> present their re[ with the finallcial statements of the clwity for the year elld 3 Isi Marth 2026. The trllstees have adopled the provisions of Accounting and Reporting by Charitie5.' Statement of Recor[llended Practice applicable to ¢lwities preparing th¢ir accounts in accordance wtth the Financial Reporting Standard applicable in the UK and Republic of Irelalld (FRS 102) (effective l JanUY 2019). The Whitaker Org8ttisation is a Registered Charity opernting within a Cornpany Limited by Gllattee. The trnstees of the Company are representhtives from loeAI voluntary groups and individuals from within the Borough of Ros5endale and beyond. The board of m¢mbers has the aUtIrity to p1 individuats rel¢vant expertise where appropriate. ORJECTIVES AND ACTIVITIES ObjectiTr'es and aims The object of the chariry is to: ' promot¢ arL cu]ture and heritage for th¢ benefit of the publie by the esthlishjjl attd of the Vlhitaker Museum and Art Gallery ondlor ' pr0rn4)te for the benefit of the inhabitants of Ro&8endale the surrounding area the provisioD of facilities for recreation and other leisure time occupation of individua15 wbo have need of sueh facilitie5 by r&%on of their youth, ag¢. infirniity or disabl¢menL financial hardthip or socia] alld economic eircumstanres or for the public &t larg¢ in the interest of social welfare and with the object of improving the condition of life of the said itthabi¢8nts. Page I
THE WHITAKER ORGANISATtON REPORT OF THE TRusfEES FOR THE YF,AR ENDED 31ST MARCH 2026 OBJECTIVES AND AcrtvrrIES Significant actlvities In 2025 we w'elcotn¢d 33,200 visitors through the d4)ors. The Whitaker was a fma11 for tbe Besl Cultyrol V¢nu¢JOrganisation award ot Lancashire Tourism Awards for 2025 and won Best Small Event in LaDc&shirc for Pride. Funding Received We realised all of our activity plan for Arts CoL£d Eu8]and in line with ourNational Portfolio Organisation agreetlle]Lt. An extension h&q been added ts the fundiD8 securing our income uniii 2028. We continued to deliver our NLHF sustainability funding projecL w18 on our fundraising and sponsorship and developing desiglls for a new ac£ornmodatioll and stydio Iving. Brian Mercer Tllt continued to generousl> support our progrdmme, enabling us to coutinue to support local and regional artists to realise ambitious exhibitions and to work in our collection5. We secured extemal fiulding from Art Fund to provide three paid student pla¢¢ments. R05senda]e Borough Council to deLiver a Museurn on the Move project in Haslingden: Museums DEvelopm¢nt liorth funded CPD research trip for the operation5 and curaiorlal ieam: Simply Schools contitiued lo fund our work with local schools and Historic England funded a project working with artists and local young p¢opl¢ to creale a g&den gallery. Exhibitions June- Sept 2025- Luce B¢rgn&VSarah Joy Ford Oct- Nov 2025 - British Textile Biewiial December 2025 to nTrarch 2026- Amanda Jane GrabaTthrnm artists collective We were aTh exhibition partller at Th¢ Manchester Contempordry Art FaTr. shlg the Work of th¢ museum to a wide audience. BxhibitioDS included items our heritage collection. Artists talk4 workshops and Q&A events were a]50 programmed. We continue to supw)rt our more an]ateur local ans scene through msking space available via our Corridor Gallery- thc last year we have hosted exhibiiions fron] Rossenda]e Arts Trail. Vallo, attsts s10, local students and a specially ¢onitnisSAOIiEd ¢xhibiiion featuring photogrdphy of the E&8t iAnc5 RailM?y. Collections Voluntcers continue to worf( on documentation. digitizi store managemenl and obj¢¢t handling New Collection displays.. . The East Lancs Railwa}. to comm¢Tnorate Raiiwav 200 . Ceramics display in our training rooln Dunkin and Dearden archival sketchbooks • Portrait wall ill our R¢fl¢¢t and Respond room . ExploTer'3 cabinet • Egg displa>. in the Natural HistoTr" secuon * Haslingden Museurn oa the Move display . Lark8 Ot D¢an display * Timeless Eleg2nce- fashioll collections . The Abs¢nc¢ of LigLt- fashion In mournit Other collections activity. • Object handling sessiong I,ocal IIistory and Heritage Fair in Bury with collection Salford students residency Page 2
THE WHITAKER ORGANtSATION REPORT OF THE TRUSTEES FOR THE YEAR ETr4DED 31ST MARCH 2026 OBJEcfivES AND AcfMTIES . Burnley College had a museum curation skills & object ha1[g session . Taxidemiy collections ta]k & tour The Whitsker had a stsnd at the Gothic Fair at Manchester U1Vers1ty. Histo in the Maki q prO ect.. I£d five sessiolls with young peopl¢ for the History in tbe Making projecL resulting in a talk and handout led by the ehildr¢n. 14 young people Iti0]*¢d. ns eaver's PrO ect.. W¢ h#v¢ been 5ucce&rful in partsiership with the WeaveV$ Uprising Committ¢e and led on an artist commission rESPOll5e to the weavevs uprA5ing bi-¢entenary. Museum on the Nlove Pmject, includiD . 10 HlIngden businesses baving a display in each Mindow, explaining the history of the buildings in Deord¢ngat¢. as well images of collection items and QR codes which lead to blogs of the history. . Creating a book of illustrations of the busine& exhibitcd at Haslingdell Library a]ongside the collection items, trial illap5 and school W0shops. Key eyents xDd engagernent aeiiyity Pride Festival, 550 attendee5 and won Lancashire Touristn Award for Best Small Event in Lan¢&8hir¢ 60s festival - parttw¢d on this annual festival hostiDg usiC acts. a vinthge market and food offer in the park, 600 attendeE5. Winterfest. our annual chrisMS rnarknl attrncting over I,O(K) people to quality craft stalls, festive food and drink and visits to Sattta. 60 family sessions deliverel including Mini Maker¥ Earty Years Children's theatr¢, Trash to TrUre Workshops, family games sessions and easter egg decorating. Adult and collection.. 10 x HeritageiCollEclion talK 3 x Heritage guided tour & talL 6 x adult workshops. 2 perforn)ance. Fi]m: 6 National Theatre Live screenings and 5 FilTn SCreeng5 including otr with a pre panel artist discussion. Artist Su ortr. x Artist tours & talk and I x Artist panel discussion with Jaue HotriKks - sell out event. and 2 professional development network sessions. A series of l-l mentoring alld advice sessions with Creative thrector for loc artists. Present at Museum Development North Forn[ on CoD]D]ullity F4)Sageent as a best prnctice example. We have continued WAth our weekly creative lY Years se55ions bringing our }'oungest visitor5 to the TW every Wthesday. Volunteers We curr¢ntl}' have oveT 100 volunt¢er51 These InChe frollt of houK shop sw)p)rt, maintenance: activity and collections roles. Vie are proud of our diyetse range of OlUnteerS and our ongoing support with local refijgees asylum seekers who are part of this valuable team. Partnerships We secured 2 n¢w honorary patrons. actr Jane Horrocks and author Stacey HtslIs. Rossy Rays have Continued to deyelop activity itt our Coach House. pattiering on programming and providing activities for children with additional needs and their kni11. Pag¢ 3
THE WHrrAKER ORCANISATIOLY REPORT OF THE TRUSTEES FOR'I'HE YEAR ENDED 31ST MARCH 2026 OBJECTIVES AND ACTIVITIES Beacou Dementia continue to provide space for thetn in thetr on si* workshop and activity in our gaxden for people lÉving with dementia attdtheir carers. Spectnun InCIs1on Rossendale partnered with us on Pride and 3tred OJnding for a unil to join our communities im the garden. Salford Univetsitv bad students with us once again on a ttsiden¢y engagin with ow collections to create new artwork. Schools and education Workshops with local schoo]5 for Mweum on the Move project and British Textile Biemiial a¢tivity. we hosted 8 work experience sthd¢nts from Haslingden High and one stttht from Bury College University. In the kids, space, we installed a weaviug wall aud n¢w interactive activities. Facilitated sketching tours with 2 groups of year ten from Haslingdets hb and with 27 students from St Matys {Haslingden} priD]ary. A part of the Shining light Haslingden Micro grant. We have also conthicted en¥loyability workshop5 and a careers day eYenL both Sch1$ aud coueges are eager to attet these sessions at the museum. Worked with MaTtGh¢ster College. their sthdents p8rttcipated iu a sell out f&sbion show supporting their fashio design aud photography students. We continue to offer schtMIl tours and have a150 hos¢¢d groups including U3& Cubs and SCOU art swiety, colleges 8d art degree courses. Public beuefit The InteeS are confident that the charity offers services of and practical use to the local populatio]k and therefore complies with the responsibility placed on all clwitics uud¢r the Clwities Act2011, to de]llonstr&te a public b¢nefiL STRUCTURE, GOVERNycE AND.MANAGEMENT Governin£ document The charity is controlled by its governing docutn¢n¢ a deed of trusl and constitutes a IitDited compaDy. limited by gllarantee, as defined by the Compallie5 AG¢ 2006. The CQTnpany was incorporated on 4th Decefflber 2013 as a Conllllunity Intett5t Company and then converted to a Charitable Incorpornted Organisation on ?4th April ?023. The charity is controlled by its governing documenL the Memora]Mlum and Article6 of Association, and coD5titutes a limited company, limited by guartee, as defined by the Cotnpanies Act 2006. In the event of the colnpany being Wound up members are required to contribute an amount not exceding £1. Recruil]nent appolllttllent ofnew tTUSttts Tntstees are appointed to retleci the 5kil1s r¢quired to support tbe Board alld its Tw]ge of activities. Recruitment is through advertising and b}. individual contacL Tenure is fortlwee ye8Tr with an opportunity for re-election at the appropriat¢ Annual General Meeting. Induction of the new board Membe is facilitst¢d by the Chairman. A full otieutation is offered on tbe services provided and the role and responsibilitl¢5 of a trustee. Or£anls&tlonal strtteture The Board currenily consists of six trsteeS and is r¢5POllsible for key lIcY decisioDS aDd the effective governance of the organisation overall. The Board m¢ets on a quarterly basis. Page 4
THE WHrrAKER ORGANISATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2026 STRUCTURE, GOVERNANCE AND MANAGEMENT Relat parties Tnthes are required to declaTe an interest if they atr itivolved Tn any activities thIch may comprojnise their role as a trustee and a monitoring mechanism is in place. There have been no related party tr8ns8Cttons during the p&st year. Risk mallagemellt The Inte¢S have examined the n)ajor strdtegic, business and OPErational risks which the charity faces and confirm ihat systems have been established io enswe regular reports produced and that the neeessary steps can b¢ takell to address any issues arising. REFERENCE AND ADMINISTRATIVE DETAllS Registered Compan>. number CE032064 (Eng12nd &nd Wales) Reglstered Charity Number 1202807 Regtstered office Ro&%endalo Museum and Art Gallery taslingden Road Rawtenstall Lallcashire BB4 6RE Trustees Mr l M Taylor Mr G Spelma Mrs C Grine Mrs A McC211 (resigned 3.6.2026) Mrs C Erana Mrs S Fort (appointed 4.6.2026) MT B F19nagan (appoilld 3.9.2025) Auditors Ain8WOrth5 Limited Charter Ilouse Stansfield Street Nelson Lancashire BB9 9f STA T£MEP4T OF TRLSTEES, REspofiSIBILTfiES The trustees (who are al%0 the direcior5 of The Wknitaker Orgaltisation for the pOSe$ of cornpany law) are responsible for preparing the Report of the Trustees and the financial ststements in &ccordance with applicable law aA(L Ullit¢d Ktngdom Accounting Stdards (UDited Kingdom Generally Aecepted Accowiting Practice). Page 5
THE WHrrAKER ORGAN]SATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2026 STATEMENT OF TRUSTEES. RESPONSIBtLfttES- eontinued Company law requires the tru5te¢s to Prepare financial stateruents for each finaneial year. Under that law, tbe tnLStees have elected to prepare the financial statements in accordance with United Kingdom Gellerall}' Accepied A¢¢oun¢in8 Prdctice (United Kingdom Accounting Standards and applicable ]aw). Under company law tbe trustees must llot approv¢ the financial statenknts unless they are satisfied that they give a true and fair vieTh' of the slate of affairs of the cbaritable compally and of the incoming resources and application of resoure¢s, illcluding the income and expenditttre, of the charitsble company for that period. In preparing those fjtwicial statements, tb¢ trust¢¢s ore required select suitable accounting policies and tben app]y th¢Tll consistently. observe the methods and principles in the Charities SOIIP" make judgeents and estimates tbat are reasonable and prude prepare the fmancial statemenis on the going concern basis unless it is itiapproprte to presume that the Charitable compatty will continue in bsInesS. The trustees are responsible for keeping proper a¢¢ounting records disclose with reasonable accuracy at any time the financial position of the clwitable ¢ompanv and io enable thetll to ensure thai the fmancial stAtements comply with tILe Companies Act 2006. Th¢y are a150 reswnsible for 5afrguardiDg the assets of the eharitable compan}, alld hence for taking reasonable st¢ps for the prevention and detethion of fraud and otller iTr¢gu]arities. ITh so far as the tDJstees are aware: there ts no relevant audit infommtion of which the charitsble comyauS auditors ue nae. and the trustees have taken all st¢ps that they ought to l]ave tsken to make themgelves awar¢ of any relevart audit inforniation and to establish thai the auditors are awdre of that itifomiation. AIJDITORS The auditors, AiDsworths Limited, will k proposed for re-apI[trllt at the fortbcoming At)J)ual Q¢neral Meeting. This r¢port has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2(M)6 relating to small compallies. Approved by order of the board of trustees on lith Juty 2026 and signed OD ffits behalf by. Mr l M Taylor-~Ttusl¢e Page 6
RBPORT OF THE INDEPENDENT AUDrroKs TO THE MEMBERS OF THE WHITAKER ORGANtSATION Oplnlon We haye audited the fjnallcial statement5 of The Wbitsker Organisation (the 'clwitable company) for the year ended 31 st March 2026 which comprise the Statement of Financial Activiti¢s. Ihe Balance Sheet, the Cash Flow Stat¢m¢nt and notes to the financial Statements, including a sumnw of significant accounting policies. The financial reporting framew'ork that has been appli¢d in their prep4Tation is applicable law and United Kingdoni Acci)unting Standards (United Kingdom Geu¢rally A¢¢epted A0]ng Practice). In our opinion the fjnancial stateents.. give a trne and f&ir vieiv of the state of the charitable companj's affairs #5 at 3 1st March 2026 and of its in¢orning resourc¢s alld applicatioll of resources, including irs in¢om¢ and ewxnditure. for the vear then ended. have been properly prepared ill ar¢ordan¢e wth Unitrd Kingdom Generall> Accepted Aceounting Practice. and hav¢ been prq)ar in accordance with the requirements of tbe CotDpanies Act 2006. Basts for opinion We corLducted our audit ID accordance with International Sf¥ndards on Auditing IUK) sAs (UK)) and applicable l&w. Our respollsibiliti¢s uuder those itandards are further described in the Auditors, responsibi]ities for the audii of the fjnallcial slat¢m¢nts s¢aion of our report. We are illdependeni of the cbaritable company in accordance with the ethical r¢quirement5 that are relevant to our audit of the f]naDcial stafrmeDfs in the UK. including the FRC'S Ethical Stand8Y and we have fulfilled our other ethica] responsibilities in accordance with these r¢quirem¢nts. W¢ believe that the &udit evidenee we have oblaijjed is sufficient and appropriat¢ to provide u b&sis for our opinion. CoDclu$ions r¢latlng to going concern In audiiing the financial statements, we bave Concluded that the trustees. use ofthe going concern basis of accounting in the preparation of the fitwieial statwients is appropriate. Based the work we have perfornie we have not identified ¥ny materia] uncertainties relating to events OT conditions that, individually or coll¢ctiv¢lv, may ¢asi Significant di)ubt on the charifable compangs ability to (ontinue as a gOg concerrL for a period of at least twelve months from whell the finaDcial 5¢atements are authorised for issue. Our responsibltieS and the restM)nsibilities of the trustees with respect io going con¢ern are de$¢ribed in th¢ r¢l¢vant seeticTrns of this rerAJrt. Other iDforation The trustees are responsible for the other inforn)ation. The other iDformation compiises the information included in the Allnual ReIx)rt, other than the fujancial statetnents and our RetM)rt of the Ind¢pendent Auditors ihtreon. Our opinion on the financial staiements does not ¢over the other inforniation and. except to the extent otherwise explicitly stated iti our rqK)rt, we do not expre55 at]y forni of a&8urance conclusion thereon. In connection with our audit of the financial statement4 our responsibility is to read the otber infmnation and, ITh doing so, consider whether the other information is materialty inu)nsistent M."ith the fman¢ial sL7tements or our knowl¢dgFe obtained in the audit or othen¥ise appears io be Jna*riallN' misstat¢d. If w'e idenrify such material inciThsistencie5 or apparent material fflis5tatemEnts, w¢ ar¢ required to determine hether thts gives rise to a nterIal misstatement ill the financial stateTn¢nt5 themselves. If, based on the work we have performed, we c4)nclude that there is a material misstaternent of ttrus other infornMti0 we are required to report that fa¢L We have nothing to rert in this regard. Opinions on other matter5 prescribed by the Act 21M)6 In our Opinio based on the work undertaken in the course of the audit: the infOatiOn given in the Report of the Trustees for the finaDcial year for which the fjnancial SteDlts are prepated is consistent with the financial statements. and the Report of the Trustees been prepared ill accordatL¢t witb applicable legal requirements. Page 7
REPORT OF THE tNDEPENDENT AUDITORS TO THE MEMBERS OF THE WHITAKER ORGANISATION Matters on whleh we or¢ required to report b) exceptlon In tho light of th¢ knowledge and understanding of the charitable con]pany arnd its environment obtsin¢d in th¢ ¢ourse of the audiL we haye not identified material miternents in the Report of the Trnstees. We have nothing to report iri respect of the following matter5 where the C()mpanies Act 2006 require5 U5 lo r¢port you if, in our opiiiion: adequate accOtIng re¢ords have not been kept or return5 adequate for our audit have not been received frotll branches not V15ited by us,. or the fjnancial staiements are not in agreement with ihe accoulliing r¢¢ords and rekn,. or certain disclosures of trust¢cs' remuneration specified b)" IV are noi made" or we have llot received all the inforniation and ¢xplanations we requtre for our audit., or the trustees were Dot ¢ntitled to take advantsge of the sn)aU compauies exemption from the requirement to prepare a Str4tegi¢ R¢port or in pr¢paring the Report of the TTUSte¢s. RÈsponsibilities of trustee5 A5 explained more fvlly ID the Sthtem¢nt of Tru5tees' Repsponsi1]ities. tbe trustees (who are also the directors of the charitable company fDr the purpos¢s of companv law) are reS51ble for the preparation of the finamcial statements and for being satisfied ¢hal th¢J give a ttw and fair view, alld for such internal Con01 as the Érustees d¢terniine is n¢¢es$ary enable the preparation of fmancial statements that are free from nkterial missemen¢ whether du¢ to fraud or error. Ill preparing the finrial statement& the trustees are r¢snSIble for asswing the cbaritable eompany's 8bilty to continue as a going concern, disc105ing, as applicable, maners related to going concern aud usiug the going concern basis of accounting utdES5 the trust¢¢s eitheT inMd to liquidate the charitsble Company or to cease operations, or h&ve no r¢ali5tic alternatiY¢ but to do so. Page 8
REPORT OF THE INDEPENDENf AUDITORS TO THE MEMBERS OF THE WEttTAkTR ORGANtSATION Our re5ponsibTlities for the audlt of the financial 5tstetnents Our objectives are io oblasti reasonable assurance aixiut wbether the financial sts*]nents a whole are free from material misstatemeui, whether due to fraud or em)r, and to issue a Report of tbe Independent AuditOTS that in¢lud¢s our Opillion. Reasonable assurallce is a high level of 45sufdnce, but is not a guarantee that an audir Conducted in accordance with ISAS IUK) will always d¢te¢¢ a material mi&statement Nthen tt exists. Misstatejnents can ls¢ from fralld or error and are considered rnateria] if, individually or in the awegate, they could re&soDably be ¢xp¢¢ted to influente the econornic decisions otusers taken on the basi5 of these fuwicial statements. The extent to which our procedu8 are capabl¢ of det¢¢ting irregularitig5, including fr#ud is detailed below.. B&s¢d on our und¢TStanding of the charity and the nature of the sector in which it operdtes, we haie identified the principal risks of nonrycompliance with laws al regulations re]ateil to, but were not limited to, the Companies Act 2006, Charities Aci 2011 and tax ItlatiOn. We have evaluated management's incentives and opportunittes for fraudulent rnonipulation of the fJnan¢i81 statements (including the risk of overrid¢ of ¢tsntrols) and deterniined the PriDcipal risks were: inappropriate journal entries, imprOr application of reyenue cut-off procedure. matiipulation of cash takings at priInE ¢nlry and inappropriat¢ goingryconcern assessment any fmber option5 from th¢ option li. Our audit procedure5 desIed to address these risk8 included, bllt were not limated to: obtainll)g an ullderstallding of ititernd ¢ontrols r¢lev¥nt to the audit in Order to design audit procedures that are appropriat¢ in the ¢1r¢uTKreS. but not for the purkK)se of expressing an opinion on the effectiveness of the internal controls enquiries with managernenL regarding any known or su5rn iostances of noa-compliance with laws and regulations and frdud., agreement of the fiDancial statement disclosures to th¢ und¢rlying supporting documentation. perfotTnillg and11¢al prwedurE5 to identify an) unusual or unexpected relationships that may dIcate risk of material l$sl¢ent due to fraud.. hallenging assumptions and judgements made by maDRgement ID their sigllificant accounling esttmate4 pthicularlj in relation future FOrmanCe. auditing the risk of management overTide of controls. includiDg the testing ofjournal entries and other justments for approprtateness,. reviewing board minutes and other evidellce gath¢re(L' revenue y¢ar end Cut-off prwedures" and ash taknng cotnpleteness procedures. Ow audit procedures were designed to respond to risk8 of material missiatement in the financial statellnts, recognising that the risk of not detecting a maierial mi5Stalernent du¢ to frdud is high¢r than the risk of llot detecttng one resulting from ¢r. as fraud aY involvc con¢ealment by misrepreselliatiODS or through coll$]0. There are inherent limitations in thp audit proc¢dur¢5 perfornied and the rther removed nonthcompliance with laws and regulations is froin the events and transactions reflected in the financial statements, the less likely we pre to me awarc of it. A fi]rther descriptiorn of our responsibilities for the audit of the finanoial 5tateThents is located on the Financial Reporting Ctsuncil's website at www.frc.org.uklauditOT5responsibiiities. This description forms part of our Report of the Independ¢llt Auditors. Page 9
REPORT OF THE tNDEPENDEhT AUDITORS TO THE MEIMBERS OF THE WHrrAKER ORGANtSATION Use of ollr report This report is made solely to the charitable company$ MCME, &8 a body, ID a¢¢oTdance Chapter 3 of Port 16 of the Companies Act 2006. Our audit WQTk be¢n und¢rtaken so that we mighi state to the charitable o)mpany's mtmkr5 thos¢ atterS we are required to mte to them in an audiiors, report and for no other purpose. To the fullest extent pennitted by law. we do not Accept or &SSWlle responsibility to 8llyone other than the charitable company and the charitable co]npanls members &8 a body, for our audit worK for this rert, or for the opinions we have fonned. Mark Sunter F'CA (Senior Siatutotv Auditor) for and on behalf of Ainsworths Limited Charter Hollse Stansfield Street Nelson Lanca5hir¢ BB9 9XY 15th July 2026 Page 10
THE WHrrAKER ORGAYtSATION STATEMENT OF TrINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2026 31J.26 Total funds 31.3.25 Total funds Unrestricted Restricted funds Note5 INCOME FROM Voluntary incotne 271J67 7A50 279,017 375,556 Other trading activÈtie5 04,981 104,981 94,851 Total 376548 7850 383.998 470,407 EXPDITUR ON Raising funds $1,928 5W9 57817 58,466 Charitable aciivlties Charitable actsvitics 294?73 130,634 425,007 312.909 Totsl 346JDI 136,523 482024 371,375 NET INCOMEI(EXPENDITURE) 30347 (129,In3) {98026) 99,032 RECONCILIATIOL¥ OF FUNDS Total funds brought forward (312JOI) 23D,152 (82,049) (181,081) TOTAL FUNDS CARRIED FORWARD (281,9SI) 101,079 (180,875) (82,049) The notes fornj part of these firclai statements Pagell
THE WHITAKER ORGANISATIO.N BALAf4cE SHEET 31ST MARCH 2026 31.3.26 Totsl fund5 31.3.25 Total funds Unrestricted Restricted fimd funds Notes FIXED ASSETS TAngiblc assets Heritage &ssets li 12 18069 86250 105,119 9580 130,785 8,925 28,449 86,250 114.699 139,710 CURRENT ASSETS Stocks Debtors Cath at bank and in hat]d 13 14 5,468 17J43 80913 4,048 21,222 165,363 17,)43 66,084 14,829 89,095 14829 103,924 190,633 CREDITORS Amounts falling due withiD one yedr 15 (399.498) (399,498) (412,392) NET CURRENT ASSETSI(LIABttlTIES) (310,403) 1{829 {295,574) {221,7591 TOTAL ASSETS LESS CURRENT LIABILITIES 1281954) 101,079 {180,875) (82,049) Tr4ET ASSETSI(LIABILITIES) {281 954) 101,079 (180.875) (82,0491 FUNDS Unrestricted bmds Restricted fimds 16 (28J,954) 101,079 {312,201) 230,152 TOTAL FUF*DS {180,875) (82,049) These fjnallcial statements have been prepared in accordance 1th thE provisions applicable to charitable companies subject to the small companies regim¢. The financial statemellts were approved by th¢ Board of ThteeS and authorised for issue on l5th July 2026 and were signed on its behalf by.. Mr l M Taylor- Trustee Mr G Spelrnan- Thistee The notes fonn part of th¢5e fanCIal statenTrents Page 12
THE WHAKER ORGANISATION CASH FLOW STATEMENT FOR THE YEAR ENDF.D 31ST MARCH 2026 31.326 31.3.25 Not¢5 C4sb llows frotn operatlng activities Cash generdted from operdtions (83245) 114.850 Net cash (used inyprovided by operating activities (&724SI 114,850 Cash flo5 from investillg aetivltles Puwhase of tangible red a56ets Purchase of heritage Lqsets (550) (655) (6,931} (600) Net ¢&sh used in investing a¢tiviti&s (1205) (7.531) Change In cash #nd Cash eq1ValentS Ill the reporting perlod Cash and cash equA%'alents at the beginning of tFLe reporting p¢riod (84A50} 107,319 165J63 58,044 Cash glld ea$h equivalents at the end of the reporting ptrlod 80,913 165,363 The notes fonn part of these financial statements Page 13
THE WHITAKER ORGANISATION NOTES TO THE CASH FLOW STATEMENT FOR YEAR ENDED 315T.MARCH 2026 RECONCILIATION OF F4ET IKxfENDITUREyINCOME TO NET CASH FLA)W PROM OPERATING AcfivITIES 31.3.26 31.3.25 Net (expenditure)fillcome for the reporting period (As per the Statement of Finanelal Attiyities) Adjustments for: Depreciation charg¢5 (In¢reasel/decTease in StrkS Decre&se in d¢btors Decrease in rdItorS (98,826) 99,032 2A216 (1.420) 3,679 {12,894) 26,636 6,109 40,794 {57,721} Net ixyb {used inyproyided by operations (83,245) 114,850 ANALYStS OF CHANGES IN I%IT FUhVS At 1.4.25 Casb flow At 31J.26 Net csyh Cash at bat)k and in hand 165 (84,450) 80,913 165 (84,450) 80,913 Total 165J63 (84,450) 80,913 The noles form part of these fuJ2ncial ststements Page 14
THE WHITAKER ORGAMSATION I¥OTES TO THE FINANCIAL rATELyTS FOR THE YEAR ENDED 31ST MARCH 2026 ACCOUNTING POLICIES Basis ofpreparlng the finti#l statements The flnancial ststements of the charitable company, ti1¢h is a public benefit etitity under FRS 102, have been piepared in accordance with the Ch&ities SORP (FRS 10?) 'Auting and Reporting by Chariti¢5.' Ststwneni of Recommended Practic¢ applicable to ¢knarities pr¢paring their accounts in accordance Mryth th¢ Financial Reporting Standard applicable in the UK and Republic of treland IFRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financia] Reporting StatEdard applicable in the UK and Republic of Ireland, and the Companie5 Act 2006. The financia] statements have been prepaml under the historical cost conventio The financial 5taternents havé been prepared on a going concern basis which assumes that the charity will be able lo Meet Éts liabilities as they fall due. In OTder io support the charity, the parent company, Rossendale tEisure Trust, has confirmed that they will not seek repAynenl of the outstanding debt for at least 12 months. The trubtees have eonsidered this 5UPPOrt, along with the cashflow forecast5 and budgets. Accordinglv, the trustees have concluded that it is appropriate for these financial st&ellts Éo I prcpared on the going Goncern basis. Income Turnover is measured at the fair vatue of the consideration rtiVed or receivable, excluding discounts, rebates, value added tax and other sales t&xes. Turno*er is recognised at the point Hthen significant risks and rewards have passed to the buyer. the atnoulll of bjrnover call be e&Sured reliably, it is probabl¢ that the economic benefits &8sociated with the trallsactious will flow to the etjtity and the costs Incu¢d or to be CUrred in r¢5pe to thc tralwction be tasUred re]iably. Turnover is recognised in tbe Income Statement on the following basis.. tncome Le Bas of reco nition Sale of goods At the Int the goods are transfeed to the customer. Facility hire En lin¢ with the hire peri. Ev¢nVadrnissiollS At the date of admission OT eveDt tsking place. Con]mission At the point ihe 3rd party goods are transferred to the customer. Income received in advance in 8dvance of recognition basis is represented on the Balance Sheet until recognitioD period criteria has been Anet, at which p)inL the it)come 15 rele&8ed to tbe Stat¢Tnent. Grants Grants are erediled to the Income Statemeut full in the period they are received with aThy SUTplus beld i unrEstrictrd or restrirted fimd5 uritil they are speDL GratLt5 received in advan¢¢ r¢latiDg to a Splfi¥ period of lime are treated as defaTed income and carried forwards ill the Balance Sheet to the app]icable perio Expenditure Liabilities are r0813¢d as expenditure a5 $00Tr as there is a legal or constructive obligation collllnitting the harity to that expendiiure, it is probable that a transfer of economic benefits will be required in settlement alld the amount of the obligation call be rneaiured reliabts.. Expenditllre is accoumed for on an accruals b&8ts and h been classified under headings that aggregate all cost related to the categot).. Wthere costs cannot be diwtly attributed to particular headit)gs tbey have been allocated to activitie5 on a basis CQllSi5¢¢nt with the use of rEsourc¢s. Tangible red assets Depreciation is provided at the following annual raks ill order to write off ¢ach &8set ov¢r its ¢atintsted useful Sbort leasehold Plwt and rnachtnery Fixtures and fittings Over the pttiod of the le 200/0 on cost 20% on COSL I/0 on cost and 5Q/• on ¢ost Page 15 colltinued...
THE WHrrAKER oRGNIsATIO[ NOTES TO THE FINANCIAL STATEMELYTS. continued FOR THE YEAR ENDLD 31ST MARCH 2026 ACCOUNTLNG POLICJES- continued Tan%ible red assets Compther ¢quiptnent 33YD on cost and 20% on cost The short leasehold relat¢S to a single lease wbich expires on 4th Decelnber 2043. Berltage assets Heritage asscts are staled at valuation as at the of intr(Kluction, which is uall5, tbe cost price of the asset. They are not depreciated or valu¢d as a rnatter of routin4 as the assets aty deemed to have indetcrminable IIVES. ImpaiTment T¢Vi¢WS are carried out onl)- if the &et suffcT5 pbjsical deteriorauon or doubts arise as to their authellticity. Related party exemptio The charitable compatty h&$ tak¢ll advantsge of exemptioD, under the tern]s of Financi41 Reporting Stsndard 102 The Financial Reporting Standard applicable ill the UK a])d Republic of Irela[,, Dot to disclose related p transactions with wholly owned subsidiaries witbill the group. Stocks Stocks are valued at the lower of ¢os¢ &Dd net reatisable vatue. after njakintr due allowance for obsolete and slow movTrtig item5. TaxAtion TILe charity is exempt from corpornion trx on its clwitable lIvIties. Fund 4¢couDting Unrestricted funds can be used in accordaDce the ChItable objecuves at the disctEtion of the tsustees. Restricted fund5 can only be used Cor particular r¢5kncted purrA)ses within the objects of the cbarity. RestrACtions arise when specified by the donor or when fi5 are raised for particular restricted purposes. Furthv ¢xplanalion ofthe nature and purpose of each filt is includ in the note5 to the rn¢la1 statemejkts. Hire purchase and leasing commitments Renta15 paid Under operatillg lrdses ar¢ ¢harg¢d to the Statement of Financial Activities on a straigbt line bagis over the peTiod of the lease. Penslon costs and other post-retiremellt benefits Th¢ charitable cojnpany operates d defin¢d contribution pension scheme. Conthbutions payable to the charitsble company's pension scheme are charged to the Ststement of Financial Actiiqtses in the p¢riod to whi¢h they relate. VOLuKfARY INCOME 31.326 31.3.25 Donations Grallts 11,717 207?00 10,552 365,004 279,017 375,556 Page 16 Continued...
THE WHITAKER ORGANISATIOI NOTES TO THE FINANCIAL sTATE.mE,TS- conllDued FOR THE YEAR ETrIDED 31ST MARCH 2026 VOLUNTARY INCOME- continued Grants receivel included ID the above, aTe as follows: 31J26 31.325 Arts Council England Rossendale Borougb Couttcil Blackburn with Darwen Borough Council Brian Mercer Trust Zion arts Friends of Rossendale meum National Lottery Heritsge Fund Historic EngEalld Art Fund Cinema For All York MuSeUn Trust J71640 51,550 l59,933 32200 3,000 25,000 750 12,043 124,993 3,725 1,400 200 1,760 2SO(MI Jl,950 21MI J,OLN) 267JfKI 36<,004 OTHER TRADING AcfivITtEs 31J.26 31.3.25 Retsil Cafeteri4 Bar and Catering AdmissiOD5. events and hire Other 15.994 64J17 24,111 559 12,373 57,608 22,898 1,972 I,981 94,851 RAlStNG VUNDS Other trading actiyiti 31.3.26 31.3.25 Opening stock Purebases Closing stock 4,048 59237 {5A68) 10,157 52,357 (4,(H8) 57,817 58,466 Page 17 ContlUCa...
WHITAKKR ORGANISATION NOTES TO THE FINANCIAL STATEMETrrrs- ¢ontEnu¢d FOR THE YF,AR ENDED 31ST MARCH 2026 CHARITABL£ ACTIvrriFS COSTS Support costs {see note 6) Dtrect Costs Totals ClJaritabl¢ activitie5 358J92 66,7J5 425,OQ7 SUPPORT COSTS Govcrnance costs Management Finance Totals Charitable activities 16,454 49072 66,715 NET tNCOMEI(EXPENDITLRE) Net incomel(&Ypenditure) i5 sthled after chargingl{creditin8): 31.3.26 31.3.25 Auditors, remuneratio D¢pre¢iation - ONed assets Other operating leases 5,1100 26,216 1,091 4,850 26,636 ,115 TRUSTEES. REIKUNEI RATION AND BENEFris There w¢r¢ no trustees, remunerdtion or other benefits for the year ended 3 1st March 2026 nor for the year end¢d 31st March 2025, Trustees, expenses There were no trustees, eYpeAtsts paid for the year ended 31st March 226 nor for the year ended 3 1st Mah 20*5. STAFF COSTS 31.3.26 31.3.25 Wages and salaries Social s¢¢urity costs Other pension costs 212,412 13,668 2.957 155,250 7,855 3,076 229,037 166,181 The average monihty nllEnber of employtts during the year w&s follow5: 31J.26 31.3.25 Calering alld retsil Mugeum Management aud adTniDiStrnhoD li Page 18 ¢ontinu¢d...
TIIE WHITAKER ORGANISATION NOTES TO THE FINANCIAL sfATEMEfffs- tODtiDlled FOR THE YEAR ENDED 31ST MARCH 2026 sTF COSTh- CODtiDued No employees r¢¢¢iYed emoluments inexce&8 of £60.000. io. COMPARATIVES FOR THE STATEME.YT OF FINANCIAL ACTIvrrJES Ullr¢5trid¢d Restricted fid Total fut]ds INCOME FROM Volutttary income 236,838 138.718 375.556 Other trading activities 94,851 94.851 Total 331,689 138,718 470,407 EXPEF4DITURE ON Raising fiuids 58,466 58,466 Cbarit4ble actiyities Charithble activities 277.908 35,001 312,909 Total 336.374 35.00 1 371,375 NET INCOME/{EXPE.NDITURE) (4,685) 103,717 99,032 RECONCILIATION OF FUN'DS Total funds brought fonvard (307,516) 126,435 {181,081) TOTAL FufiDS CARRIED FORWARD (312,201) 230,152 182,(W9) Pag¢ 19 continued...
THE WHITAKER ORGANISATION NOTES TO TE FINANCIAL STATEL.YTS- cootfDued FOR THE YEAR F,fmED 31ST MARCH 2026 ii. TATr4GtBLE FIXED ASSETS Fixtures Short Plant and leh0]d machinery Comput¢r equipment Sttt Totals COST Ai 1st April 2025 Additii)ns 69408 18.742 118290 46,870 550 253,310 55D At 3 1st Ma 2026 69A08 1&742 118J90 47,420 253,860 DEPRECIATION At 1st April 2025 Charge for year 11.609 3,096 13,158 2599 62,565 13,132 35,193 7?89 122,525 26,216 At 3 1st MaTch 2026 14.705 15,757 75,697 42,582 148,741 NET BOOK VALUE At 3151 MaTch 2026 54,703 42593 838 J05,119 At 3 1st Mareh 2025 57,799 5,584 55.725 11,677 130,785 12. HERrrAGE ASSETS Total MARKET VALUE At 1st April 2025 Additions 8,925 655 At 31st March 2026 9,580 NET BOOK VALU At 3 1st Mar¢h 2026 9,580 At 3 1st March 2025 8,925 13. STOCKS 31.3.26 31.325 Sto¢k5 5,468 4,048 Page 20 ontinued...
THE WllAKER ORGAfilSATION NiyfES TO THE FllYANCIAL STATETrIEliTS. continued FOR TKK YEAR ENDED 31ST MARCH 2026 14. DEBTORS: AMOULYTS FALUNG DUE WITHtN ONE YEAR 31.3.26 31.3.25 Trade debtors VAT Prepayments and a¢¢rued income 10395 11,849 1,603 7,770 7,248 17543 21,222 15. CRLDrroRS: AMOUMS FALLING DUE wrrHLY of4E YEAR 31J.20 31.3.25 Trade creditors Rossendale Leisure T[$t ROendale Borough Council Social security and oth¢r t&K¢s VAT ArualS and deferred income 3,367 365.103 12,116 3,727 1,426 13,759 6.621 365,103 23,528 3265 13,875 399,498 412.392 I& MOVEMKNT IN Fuf*l>S Net movement in fullds Ttwtsfer5 bEtween ds At 31.3.26 At 1.4.25 Unre5tri¢ted funds General fund (311201) 30247 (281,954) Restrieted funds Fixed asset fund National Lott¢ry Herttage Fund Historic England Fri¢nds of Rossendale Museum 10@156 11027] 3.725 lo,0 (22010) (104.622) (1,641) 83J46 15,649 2,084 10,000 (io.Mo) 230.152 (129,073) 101,079 TOTAL FUNDS {82,049) (98,826) (180,875) Page 21 ¢ontinued...
THE WHITAKER ORGANISATtON NOTES TO THE FINANCIAL STATEME.YTS- eontlnued FOR THE YEAR Er*ED 31ST TrL4RCH 2026 16. MOVEMENT IN FuN[- eontlnued Net movement ill funtts, included illthe aknve are as follows: Incotnitig resources ResoUe$ expended Movement in fimds Unregtrlcted funds General fund 376548 {346JOJ) 30,247 Restricted fulldy Fixed asset fund National Lottery Heritage Fund Historic England (22,810) (104622) (9,09J) (22,810) (104,622) (1,641) 7,450 7,450 {13&523) (129,073) TOTAL FUNDS 383,998 (482,824) (98,826) Comparativos for movement in funds Net ovement in fidS At 31.3.25 At 1.424 linrestrleted funds General fijnd (307.516} (4,685) (312.201) Restricted fuDds Fixed asset fund National Lottery Heritage Fwid Historic England Friends of Ro&sendaIe Museurn 126,435 (20,279) 110,271 3,725 10,000 106,156 110,271 3,725 iO,O(K> 126.435 103,717 230,152 TOTAL Fuf4DS (181,081} 99,032 (82,049) Page 22 Continued...
THE WFUTAKER ORGANtSATION NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDF,D 31ST MARai 2026 16. MOVEMENT IN FUNDS- tontinued Comparative net moyement in fund5. included in the above are as follow5.' Resources resources eXttded Movemtht in ndS UJJTestrlcted fund5 General fi]Dd 331,689 (336,374) (4.685) Restrltted fund5 Fixed asset fimd National Lottery Heritsge Fund Historic Englgnd Frionds of R05sendale MUSen (20,279) (14,722) (20,279) 110,271 3,725 10,O(N) 124,993 3,725 10.0 138,718 (35,001) 103,717 TOTAL FUTr4DS 470,407 (371,375) 99,032 Rtstricted funds The restricted fund rclths to grants received for specific purposes. The fix asset fund relates tr> gpants reeeived for specific tangible fixed sets awuisitions, which are being depreci&ied overtheir usefi]l economic life. 17. ULTIMATK PARE.YT COMPANY The ultiate conm)lling party are the memEtrs of Rossendaie Ikigure Tnis¢ the parent wmpany, by virtue of their control during the }'eaT. 18. RELATED PARTY DISCLOSURES The charity DrateS from premises ONed by Rossenda]e Borougb Coullcil IRBC) which it occupies 81 a rent of £10,000 per year. The board tnernber5 of the pareni compally. Ro55endale Leisure Tnllst, also includes some councillors, r£presenling RBC. During ihe ytsr th¢ rharity received grants of £51.550 (2025.. £3•,2(H)) fro]n RBC in relation to the core activities of the charity. Page 23
THE 5VHlTAkR ORGANISATION DETAILED STATEMENT OF Fll¥ANCL4L AcrivrriLS FOR THE YEAR ENDED 31ST LIIARCH 2026 31.3.26 31.3,25 INCOME Voluntary ineom¢ Donations Grdnts 11.717 267JOO 10,552 365,004 279,017 375,556 Other trading Hctiyili Retail Cafeteria, Bar artd Cateriag Admisslons, events aud hire 15,994 64J17 24,111 559 12,373 57,608 22,898 1,972 104,981 94,851 Total incoming resources 383998 470,407 EXPKPIDITURE Other trading aetivities Opening %tock Purchases Closing stock 048 59,237 (5,468) 10,157 52,357 (4,048) 57.817 58.466 Charitsble activities Wages Social security Pensions Other operatillg le&se5 Rates and water tnsuratLce Light and heat Telepholl¢ Postage and ststionery Advertising Volllnleers expenses Cleantng Computer costs Subscriptions SundTies Staff training RepaTrs and renewals Cried forward 189271 12208 2,702 138,914 6,833 2,773 5,585 3,517 49,693 2,874 755 12,434 3.571 11,487 4,618 2,443 2089 4,693 2,830 41.107 2,828 489 6,646 2,218 10,562 3,934 2,680 1,040 179 19,261 248,122 17?74 322,076 This page doe5 tt fom pth of the slatutory financial statements Page 24
THE WHITAKER ORGANISATION DETAILED STATEME.NT OF FINkNCIAL AcrivrriES FOR THE YEAR E.WDED 31ST MARCH 2026 31.3.26 31.325 Charitable activities Brought forward Rent Short leasehold Plant and machinery Fixtures and fittings Computer equipm¢nt 322,076 10,000 3,096 2099 13,132 7J89 248,122 10.000 3,096 2,174 13,899 7,467 358292 284,758 Support Costs Management Wages Social security Pensions 14,739 1,460 255 16.336 1,002 303 16,454 17,64l Finance Bank Charges 889 1,142 Gov¢rn4n¢¢ ¢ost$ ITrecoverable VAT Auditor5, remun¢ratioD Profesgional fees 8,402 s,000 35,970 4,850 4,518 49J72 9,368 Total resources expended 482,824 371,375 Net (expendlture)Ilneome (98,826) 99,032 This page do¢$ not form part ofthe slatutory financial sfatetDents Page 25