Charlly Registratlon No. 219907
A H BOULTON TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Monelta LLP
Chartered Accountsnts
110-114 Duke Street
Llverpool
LI SAG

A H BOULTON TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustee8
Mr F P Gopslll
Mrs J R GopsS11
Mr M l F Gopsill
Mr J D G318ly
Mr S W GTe8nall
Charlty numbér
2199J7
Independent èxamln8r
Monella LLP
110-114 Duke Street
L4verpool
L15AG
Inv8stment 2dvlsor8
Campbell Insurance SeNfces Limited
110-114 Duke Street
Liverpool
L1 SAG

A H BOULTON TRUST
CONTENTS
Page
Slalem8nl ofTruslees responsibilities
Tru8lo8s r8POrt
Indopandenl examlnels report
Stal8mènl ol financl81 acllvilles
Balance sheet
Note5 lo the accounts
7-15

A H BOULTON TRUST
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 5APRIL 2024
The Iruslees are responsib18 ft>r pr8P8ring th8 T¥uslees Report and the financial stalemenls in accordance with
applicable law and Uniled Kingdom Accounting Standèrds (United Kingdom Generally Accepted Accounting
PrBotic&l.
The law applloablg lo charllles In England ond Wales Tequiies the trugtees lo prepare financial statements for each
financial year which givfj a Iru8 and 18ir view ol the slate of affairs of the A H Boullon Trust and of Ihe incomlhg
resources and application of resources of th9 A H Boulton Trust lor that year.
In prgparing these financlal 51atements. Ihe trustees are required to..
select suitable accounting policies and then spply them consislenlly,
- obseN6 thè methods and principles in Ihe Charities SORP;
make judgemenls and aslimales that ar8 reasonable and Pfudenl.,
stale whether applicable accounting standards have been followed, subjecl lo any maleiial departures d15closed
and explained in the financial s18lemenls'. and
prepare Ihe financial slalemenls on the golng concern b8sI8 un1è5S It is inappropri8t6 to presume Ihal the char41y
will conlifiLte in opeiation.
The Iruslees are Tesponsible for k88ping suificienl accounting records that disclose with reasonable accuracy 8t any
time the financial position ol th8 A H Boulton Tiusl and enable them to ensure that the financial slalements comply
wilh the Charities Act 2011, the Charity (Accounts Reports) R6gul8lltsns 2008 and the provisions of the trust
de8d. Th8y arè 81s0 rèsponsible for safeguarding Ihe assets of the A H 8ouEton Trust and her¥ce for laklng
reasonab18 s18ps for the pr8vention and deleclion of fraud and other irregularities.

A H BOULTON TRUST
TRUSTEES REPORT
FOR THE YEAR ENDED 5 APRIL 2024
The truslees present Iheir report and financi81 slatemErEls for the year ended 5 April 2024.
The financial slal8menls have been prepared in accordance with Ihe accounllhg polleiès sèt oul in nole 1 to Ih
financlal slalements and comply wllh Ihe A H Boullorn Trust's Irusl deed, Ihe Charities A¢1 2011 and"Accounling and
Reporting by Charities.. Slalemenl of Recommended Praclice applicable lo charities preparing Ih8ir finanElal
staternen15 In accordance with the Financlal Rèportln9 Sland8rd applicable in the UK and Republic ol Irelarnd IFRS
1021 leffe¢llve l January 20191..
Oblectlve5 and acllvltles
Th8 A H Boulton Trust was e81ablished for the purpose of aldlno the erection and maintenance tsf buildlngs lo be
used lor preaching the Gospel and Tor relievlrhg the slck or needy. Financial assistance may be offered lo any
individv815 who are consldered by Ihe Iruslees lo be deserving ol a5SlStance.
Public bengfil
The trustees have paid due regard lo guldanc6 issued by the Charily Commission In dedding what activitles lh8 A H
Boulton Tmst should ￿ndertake.
Achlevements and performan¢o
Significanl aollv1118S 8nd &ehlèv&menls against obJecliv&s
Flnancial rèvlèw
During the year ended S April 2024 incoming r&sour¢es amounted to £121.770- compared with £105,565 In 2023.
Dif8Ct charilablè axp8ndilure amounted to £65,904 1£43.366 in 20231 as the Iruslees continued lo suppDrt
organisalions that provldè séNices which accord wilh the objects of the ch8rity. D8lallg ol grants are set oul in nole
6 to Ihe financi31 stalernents. The Irus168s have conlinued their policy of awar(ling granls to pmlèels or
organls81ions of which they have particular knowledge QT are of local Interest.
Further expènd51ure has been Incurred in renovating properties owned by the charlty. These are used to provide
low-cosl housing for elderly peisons, InclLJding members of Bethpsda Church. The trust6ès 8rÈ sslisfied thal Ihey
have adequate resources lo continue Ihe 8clivlll6s of the charity for the foreseeable future.
Reserves policy
11 is the policy of IhÈ A H Boullon TNst that unreslrTCted funds should be malnlalned at a level equivalent lo
approximately twelve months, expendilure. The tfuslees consider Ihal reserves al this lev81 will ènsure that, in the
evenl ol a significant dTOP In funding, Ihgy will bE able to continue th6 A H Boulton Trust's current 8etivltlbs while
consideration is given lo ways in which addition81 funds may be ralsed. Thls level ol reseries has been rnein18ined
throughout Ihe year.
Invgslmenl policy
The charitys invpstment pnllcyls one ol capilal growth with moderate risk. The Iruslc8s aimed lo achleve Ihls object
IhTOUgh Investments. Their inveslmenl portfolio is managed by Campbell Insurance SeNices Limited, Irading as
RSJ Financial ServSc@s, on a discrelionary basis. The overall value ol the fund al 5 Aprfl 2024 was £3,461,862-,
compared wilh £3,189,780 al 5 April 2023 alter revaluations and £20,000 withdrawn.
Financial Risk Management
The Iruslees hove assessed Ihe financial risks facing the charity. SIgn￿ra￿t llsks which have been identified are..
loss of income and reserves thiGugh lalls in the value of th8 Trust's inveslment8',
loss of income through error or IraLJd.
The trustees are satisfied that they have taken all raasonable sleps to manage any likely effect on th@ char51y and
are sallsfied th8t systems 8re in place to mitigate exposuro lo tho major rlsks.
Structurep governance and managemÈnt
The A H Boullon Trust 18 8 ch8rit8blg trust. established by deed on 9 July 1955.

A H BOULTON TRUST
TRUSTEES REPORT (CONTINUED>
FOR THE YEAR ENDED 5 APRIL 2024
Tho Iruslee5 who served durln9 lh8 year and up to the dale of signature of th8 financial statemen18 were:
hAr F P Gopsill
Mrs J R Gopsill
Mr M l F Gopslll
Mr J D Galely
Mr S W Greenall
Recruilmfjnl and appoinln78nl oflrustèos
The iecrultment and appL)inlmenl of new Irustees is al lh8 dlscrèlion of th8 existing Iwstees.
Organisalional slruclure
The trusl88s are appointed by deed a￿d hold meetings from lime lo liffle, as Ihey think fit, to consliJ8r appllcallons
and to make rul8s and regulalions for ihe ¢onducl ol their mee(ings and carying out their duties.
During the year. the Trust effected an indèmnity insurance policy lor Ihe Irusle88.
Th8 Truslees report was approved by Ihe Poafd ol Trustèes.
Trustee
Date:
17 -1 ! - a.o..&..Lk

A H BOULTON TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF A H BOULTON TRUST
I report on Ihe financlal sl8temenls of Ihe A H Boulton Trust for the year ended 5 April 2024, which are sel ovl on
pages 5 lo 15.
Respectlvè responslbllltlas of trustees and examiner
The A H Boullon Trust's Iruslees are Tesponsible for the preparalion of the financTral stalemenls. The charit￿$
Irusle¢8 conslder Ihat an audll Is not required for Ihis year under section 144(2) of th8 Charities Aet 2011 Ilhe
2011 Acll and that an indgpendenl Bx8minalion is needed.
11 is my r6sponslbS11ty to..
examine the financial slalements under 8eclion 145 of the 2011 Acl..
(ill to follow the procedures laid down in th8 gen8ral DSrèctlons givèn by Ihè Charity Commission under secilon
14515llbl of the 2011 Act: and
{iiil to slate whether particulaT matters havo come lo my altention.
Basls of Sndependent examlner'$ reptsrt
My examination was carrTed out In accordance wilh the general Direclions given by the Charity Commisslon. An
examlnation includes a review of the accounllng records kepl by the ch8rily and a comparison of the fin8ncial
Statements presented wilh those records. 1181so includ8s consideration of any unusual ilems or disclosures in tho
Iinancial sta16m6nls. and seeking explanations from you as Irusle8S COT)cerning 8ny SttGh tnalters. Tha
procedures und8rt8k8n do not provide all Ihe evidence that would b8 required in an audit and consequently no
opinion is given as to whether the financial slalemenls preser*t a 'lrue and fair view and the report is limlted lo
those mallers sel out in the next slalement.
Independent examlner's stalaM8nt
In connection with my examination, no matler has rxjme to my allenlion:
{8} which gives me reasonable cause lo believe that In any material respect the reqLJlremenls'.
lo keep accounting records in 8ccord8nc8 wlh soclion 130 01 the 2011 Acl.. and
Ill) lo prepare financial slalemenls vthlch zccoid vAlh Ihe accounli4)g records and comply the
accounting requirements of Ihe 2011 Acl,.
have not been met or
Ibl lo vthich, in my opinion. allenlion should bo diÈwn in order to enable a proper vnderslanding of the
fln8nclal slalemenls lo be reached.
/.///
Mark Plalt FCA
110-114 Dukg Stre81
Monetla LLP
Liverpool
L15AG
Dated..

A H BOULTON TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 5APRIL 2024
2024
2023
Notas
ome
Charitable actlvilles
Invèslmenls
38,586
83,184
37,387
68.178
Total Income
121,770
105,565
Ex
endlture on.
Raising funds
18,632
18,287
Chartlable activilies
73,393
49,593
Total resources expended
92,025
67.880
Net Incomlnglloutgolngl resources for the year bèforè galfis and
losses on Inve51m8nls
Net gains on invèstments
29,745
227,113
37,685
(197,6631
Net mov8m#nt in funds
256,858
(159.9781
Fund balances al 6 Aprtl 2023
3.817,261 3,977,239
Fund balances at 5 Aprll 2024
4,074,119 3,817,261
The stalemenl or financial activltles Includ8s all gains and losses recognis8d in the yeai.
All income and 8xpendllurè dèrlve from continuing aclivili8s.
All mvements are in unrestricled funds.

A H BOULTON TRUST
BALANCE SHEET
AS A T 5APRIL 2024
2024
2023
Notes
Flxgd a5sels
Tanglble assets
Investments
12
13
551,500
3.461,862
551,500
3,189,780
4,013,362
3,741,280
Currant ass&ts
Deblors
Cash 81 bank and In hand
15
2,704
66,712
2.939
69,416
84,311
Credllors: amounts falling du8 wlthln
one year
Other creditors
8,659
8,330
Net current assets
60,757
75,981
Tol81 as$èls1oss current Ilabllllles
4.074.119
3,817,261
Not assets excludlng penslon IlJblllty
4,074,119
3.817.261
The funds of the A H Boullon Tru81
Unrèsliioted funds
4,074,119
3,817,261
4,074,119
3.817,261
The financtal slalement5 were approved by the Irus18es on .
/g 2JZY
Mr F P Gopslll
Trustee
Mrs J R Gopstll
Tru81ee

A H BOULTON TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Aeeounting policies
Charity informatlon
A H Boullon Twsl is a charitable trust.
1.1 Aceountlng conventlon
The financial slalemenls havg been prepared in accordance with the A H Boullon Trust'5 goveinlng document,
the Charities Act 2011 and °Accounling and Roporting by Charilics.. Stalemenl of Recommended Practice
applicable lo Gharilie5 preparing Iheir accounts in accorLlance wilh th8 Financi81 Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102)" (as amended for accounling periods commarncing
fiom 1 January 20191. The A H 8oulton Trust IS 8 publ￿ BÉnefit Entity as defined by FRS 102.
The A H Boulton Trust has taken advantage of the provisions in the SORP for charllles applying FRS 102
Update 8ts118ttn fj not to prepare a Slatement of Cash Flows.
The financial slalemenls are PTepared in steTli￿g, which Is the funcllonal currency of Ihg A H Boullon Trusl.
Monel8ry amaunls in these financial statements are rounded lo Ihe nearest £.
The Bccounts have been prepared under the hlslorical cost conv8nllL)n. modified lo Include the revalualion of
fre8htsld propèrties and lo include inveslmenls and certain lin8ncial in8lrumenls 81 lair value. The principal
accounllng polS¢les adopted are set out below.
1.2 Golng concern
Al Ihe lime of approving Ihe financi81 stat8m8nls, th8 trustèes have a reasonable expectation that the A H
Boulltsn Trust has adequale resources to continue In operalion81 exis18nce for the fores8eable future. Thus the
trust88s conlinuè lo 8dopl the going CA)nceTll basTS ol aC￿unting in preparing th8 financial slalements.
1.3 Charllable funds
Unreslricl$d funds are avallable for use at Ihe discretion of Ihe Irvslees in furtherance of thelr charllabl8
obleclives.
1.4 Incomlng r6sources
Inwme is recognised when th8 A H Boullon Trust I818g8lly éntitled to it after any performance conditions have
been mel. tha amounts can be measured reliably, and il is probable that incom6 will be receiveij.
Cash donallons are recognised on receipt.
Inve81menl incom6 is Included in the finanaal slalements as il becornes receivable or due.
Rentsl Incorne is credi18d to incoming resources when rèceivable.
Interest Is credited io incoming resources when r8c8ivablg.
All g2ins and losses on inveslrnenls are taken lo Ihe Statement of Financial Aclivilies a5 Ihey £1rise. Realised
gains and losses on investnienls are calculated as the difference beh￿e￿n sales proceeds and their opening
Garrying valLJ8 or Ihèir purchase value il acquired svbsequenl to the first day of the Iinancial year. Unrealised
gains and 105ses are calculated as Ihp differersGe belween Ihe fair valu¥ al the year eiid and thgir carrylttg
value. Realised and unreali5ed inve51menl gains and losses are comblned in the Statement of Financial
Aclivilles.
q.S Resources expended
Resources expended ar8 accounted for on an accruAls basls. Cosls ol charitable Èxpenditure Include both
direcl and support costs. Governance costs repr8ssnl bank charges and the costs of accounllng and
Independent examinerfs fees.

A H BOULTON TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
AccoLtntlnu pollcl83
IContlnuÈdl
Grants are accounted lor when paid.
Expenditure is recognised when incurred.
1.6 T8nglbl& Ilxèd 8sS•ts
Tangible fixed a55els are Inlli8lly measured al cosl 8nd subsequently measured al cost or valualic>n, net ol
depreciallon and any Impairment losses.
Freehold properties, which are held as social housing slod( under the trust deed, are disclosed as fttad
assets and slated at valuation.
No depreciation Is provlded on thes8 f¥eehold properties, on the basls Ehal the Tesldual value Is not le55 Iharb
the fevalued amount any depreci81ion based on Ihe eslimaled useful Ille would be negligible. All bul one
of tha Properties were built for ocoupalion by Ihè typ8 of b8n8ficlary for which the Irusl was crealed and are
thus regarded as core lo Ihe Imst.
1.7 Flxed assèt Investmants
Fixed asset inveslmenls are Inltlally measured al Ir8nsaclion price exduding transaction costs. and are
subsequently measured at falr value 818&ch reporting dale. Changes In fair value are recognised in nèt
Sncom&ll8xpÈndilurel for th8 year. Transaction costs are expensed as Incurred.
1.8 Impylrmenl of Ilxed assets
At 6ach reporting 8nd date, the A H 8oulton Trust reviews the carrying amount5 01 Its tsngible a5sg15 10
determine whether there is a*7y indicatiors that those assels have suffered an Impgirmgnl loss. If any such
indication exists, Ihe recoverable amounl of the a58Èt is estimated order to determin8 th8 exlent of the
impairment loss lil any).
Recoverable anM)LJnt is tha higher ol falr value le$5 costs lo sell and value in use. In as5e55ing value in use.
th6 estimated fulufe cash flows are discounted to their present value using a pre-tax disGounl iale that reflecls
current market assessments of the time value of mon8y and th8 ￿Sk$ specific lo tho asset for which the
eslimales of fulure cash flows have not beon adjusted.
If the recoverablfj amount of an ass8115 estimated lo be less than ils carrying amount. lh& carrylno amount of
th8 asset 1$ redu￿￿ lo ils recoverable amount. An impairment loss is recognised imm8dlatÈly in incamel
lexpendilure lor Ihe year. unless the relevant asset is cairied al a revalu8d amount, in whlch case the
impairment loss Is treated ag a revaluatlon de￿98$8.
RÈtrJgnlg8d impalrrnenl losses are reversed il. and only il. Ihe reasons for Ihe Impalrmenl loss have ceaseLI Io
apply. Where an Impairment loss subsequently reverses, the carrying amount of the asset is illcreased lo the
revised estimate ol recoverable amount, bul so that Ihe increased carrying amount does not exceed the
carrying amount that would have b8en determined had no impairment loss been recognised lor the asset In
prior yeavs. A reversal of an Impaimienl loss is recognised Immedlalely. unless Ihe relevant asset is carrted In
al a rovalued amount. In which case the reversal ol the Impalrment loss Is traated as a rèvalualion incTease.
1.9 Cash and cash èqylvalènts
Cash and cash eouivalents include cash hand, deposits held al call with banks, olher short-term liquld
nveslmenls with origin81 malurilles of three monlhs or less, and bank overdrafts. Bank overdiafts are shown
wllhln borrowlng5 in current liabi141ies.

A H BOULTON TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Accountlng policies
Icontlnu8dl
1.10 Financial In5trum•nts
The A Fl 8oullon Trust has elecled lo apply the provlslons ol Seclion 11 '8asic Finandal Inslrumenls, and
Section 12 '0ther Flnanclal Instruments Issues, of FRS 102 10 811 ol Ils finan¢lal Snslrumenls.
Flnancial instruments are T8cognlsèd in thè A H Boulton Trust's balance sheet when the A H 8oullon Trusl
becomès parly to the conlraclual provlsions of th8 Inslrumenl.
Financial ass8ts and 118bilities are offset, with the nel amounts presented in the financlal stalemenls, when
there is a legally enfoFceabl8 right lo set off the Tecognise£J amounts and there is an in¢enlic>n to $8tUe on a ne(
basis or to realise the asset and Sellle the liabS1ity slmullaneously.
Baslc flnanclal assels
Basic financlal ass8ls, whlch include debtors and cash and baftk balances, aTe inllialw measured al
transaction price including Iransaction costs and Are subsequently carr4ed al amortiscd co81 using the effeclive
nterest method unless the arrang8tr8nl c()nslilules a finaTrcing Iransactlon, where the transaction Is
egSLJréd at the present value of Ihe future receipts di5Gounled al a markel rate ol interest. Financial a8sets
classif18d as receivsble within one year are not amorlised.
B8slc flnanclal Ilabllltles
Basic financial liabililies, Includlng craditors and bank loans ar8 inllially recognised al Iran8adlorE prlce unless
the arranuemenl constilules a financing Ir8nsaclKin. where the debt inslrument is mgasured 81 the pré50nl
valu8 of th8 futur8 payments discounted al a market Tale of interest. Financial Ilabllilles classified as payable
withiti one year are not amorlised.
Debt instmmenls are subseouenlly c&riied al 8¥llortised cost, using the efleclive interest rale melhod.
Trade creditors obligations lo pay for goods or services Ihat h3V8 baen acquired in Ihe ordinary c4)ur8e of
operations from Suppliers. Amovnls payable are classified as curienl liabilili8È if payment is due within one
year or less. If nol, they ale presented as non-current liabilities. Trade creditors ar8 reco9ni5ed initially al
Iran5aclion prt¢e and subsequenlly measured at amortised cost Uslng Ihe effective Inlerest method.
Derecognltlon of flnanclal Ilabi1111os
Financial liabilities aTe der8cognlsed when Ihe A H Boulton Trust's contractual obligations &xpire or are
ischarged or cancelled.
1.11 Taxallon
Thc Irust ÈS 8xempt from UK laxalion and VAT. ITrecov8rable VAT Is charged against Ihe expenditure heading
for which il was incurred.
Crlllcal accountlng è#tlmat8s and Judgements
In the application of the A H Boullon Trust's accounlSng policies. the Iwslees are requlred lo make
ludgemenls. eslimales and assumptions about Ihe cairying atllount ol assets and liabilities Ihat ara not readily
apparent from other sources. The eslimales and associated assLJmPtions are based on historical experience
and olhor factors th81 are considered to l)e relevant. Actual resulis m8y diffèr from these estimal8S.
The eslimales and underlying assurnpllons are reviewed on an ongoing basis. R8VISIOTlS lo accounting
gslim8le5 are recognised in the period in which the estimatè is revised where the revision affects only that
period, or in Ihg period ol thè rèvision and future periods where Ihe r8vision affe¢ts bolh current and futur8
periods.

A H BOULTON TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Charllabl? a¢tlvllle$
2024
2023
Charitable rental income
Other income
38.155
431
36,378
1,009
38,586
37,387
Invèstments
2024
2023
Investment Sncome
83.184
68,178
Ralslng funds
2024
2023
rhveslmen
emen
18,632
18,287
18,632
18,287
10

A H BOULTON TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Ch8rltablè Acllvltlts
2024
2023
Pfop6rly rèpalrs
Insurance
Lelting fees
Charitable expenditure heading 6
Power
Contribution towards oifice costs
18,142
2,263
5,772
577
19,347
2.051
6.364
34
570
650
27,404
28,366
Granl funding ol activities
Share of governance costs (see note 81
38,500
7,489
15.000
6,227
73,393
49,593
Grants payab18
2024
2023
Grants to inslitulions..
Charles Thompson Misslon
Peel- Donation
Christin Centre
Peel- Donation
Loop
15,000
2.000
20.000
12,000
4,500
38,500
15.000

A H BOULTON TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Support costs
Support Governance
costs
costs
2024
2023 Basls of allocatlon
Ind8pendenl examlner
Ind8pend6nt examiner-
olh8r aCC￿￿nting servi¢es
Legal and professlonal
Bank charges
Ttustees insurance
1,500
1,500
1,500 Govèman(*
Govemance
3,900
3,9(Xl
1,137
1.640 Govèmance
144 Govemance
1.806 Govemance
124
1,965
124
1,965
7,489
7,489
6.227
Analysed belween
Ch¥rit#ble activities
7,469
7,489
6,227
Governance CDsts Includès payments to the independent examlner of £1.500
{2023- £1,50DI.
Truste8S
None ol the Iruslees lor any persons connected wilh them) iecelved any Femuneralion from the A H Boullon
Trust durlng lh8 yèar. Htswever Ihe Trust offoclod a Iruslee iodemnily pollcy durlng Ihe year, al a cost ol
£1,965 -12023- £1,806).
10 Employeos
The average monthly number of employees durlng Ihe year w88..
2024
Numbèr
2023
Number
Total
11 Net galnsl1108ses} on Investments
2024
2023
R8v8lu8tiorb of Inv8slmenls
Galn on sala of Investments
145,446
81,667
1237,3631
39,700
227.113
1197,663)
12-

A H BOULTON TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
12 Tanglble flxed assets
Tenanted properties, ulllised for social houslng under Ihe objects of the Irusl.
Cost or valuatlon
At 6 April 2023
551,500
At 5 April 2024
551.500
Carrylng amount
Al 5 April 2024
551,500
Al 5 April 2023
551,500
Land and buildings, comprislng fesldentlal prop8rti&s situatéd In Wirral, ￿th a carrying amount of £551,500
were revalued al 20 August 2010 by Sutton Kersh. Chartered Surveyors, independent valuers not connected
wllh the A H Boulton Trust on the basis of market value. as lenanled property.
Al 5 April 2024, had Ihe revalued assets been carried al historic cost less accumulated depreciation and
accumulated impairment lossès. their carrying omovnt would have been approximalely £46.245 12023
£46,245).
13 Flxad assèt Investments
Llsl¢d
Inv8slment8
Cash In
portfollo
Total
Cost or vRluatlon
Al 6 Apiil 2023
Additions
Valuation changes
Transfer
Oispos818
3.105.827
543,680
745,446
83,953
1518,424)
3,189,780
25.256
145.446
120,0001
121,380
{20.000)
564,635
(443,2551
Al 5 April 2024
3.351,69B
110,164
3,461.862
Carrylng amounl
Al 05 April 2024
3,351.698
110,164
3.461.862
Al 05 April 2023
3,105,827
83,953
3.189,780
All inveslmenls are carrfed al Ihelr falF value. The ulllisled inveslrn8nls comprise funds invested in the
ChgrS1ies Offlcial Investment Fund and are includcd al the bld price.
The Iruslees conslder that thè carrying amounts ol financl81 a88els carried al amortlsed cost In the financlal
slalemenls approxlmale to ih6i1 lalr valu6s.
13-

A H BOULTON TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
14 Financlal Instrum8nls
2024
2023
Carrylng amount of fSnanclal a55ets
Debt Inslrum6nls measured al amortised cost
Equity inslnjmenls measured at cost less impairment
289
3,189.780
3.461,862
Carrying amount of financlal Ilabllitie
Measured al amoriised c()sl
8,659
8,330
15 DÉbtOTS
2024
2023
Amounts falllng due wSlhin one year:
Other deblors
Prepaymenls and accrued income
289
2,650
2,704
2.704
2.939
16 Other credllors falllng due wllhln one year
2024
2023
Trade c¥edilors
Other creditors
Accruals and deleTred income
144
793
7,393
793
7,866
8,659
8.330
17 Unre51rlcled funds
The unresliicled funds of Ihe charity compris6 Ihe unexpended balances ol donations and gran18 which 8re
not subject to specific condilions by donors and grantors as lo how they may be used. These inLlude
designaled funds which have been set asid8 Out ol unreslricled funds by the Iruslees foi specific purposes.
At 6 Aprll
2023
Incomlng
re3ource8
Resources
8xpended
Galns and
Ios5eS
AI 5 ApTII
2024
General funds
3,817,261
121,770
192,0251
227,113
4,074.119
Prevlous year..
At 6 Aprll
2022
Incomlng
r850urces
Rosourcos
oxpondad
Galns and
losses
At 5 Aprll
2023
General funds
3,977,239
105,565
167.8801
1197,6631
3,617,261
18 Ralatad party transactlons
14-

A H BOULTON TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
18 R81at8d party liansactlons
Icontlnued)
Transacllons with related partles
Durin9 the year the A H Boullon Trust enlered inlo the following Iransacllons wilh related partles:
During the y8ar, thè Trust éffected an indemnity insurance policy for the Injslees, at a cost of £1.96512023 -
£1,806).
During th8 year, one propeity was occupied by a pravious Trustee Mr S P Gopsill, the son of thè current
trLFslees, at 3 rent of £525 per month lotalling £6,300.
Durinu ihe year the trust contributed £650 - 12023 E5701 lo the office runnlng costs incuried by Boullon
Collage Hr)mes TNSI with regards lo serviciRg Ihe prop8rli8S OWn8d by th8 trvst.
15-