Charity registration number: 222652
THE ROCHDALE FUND FOR RELIEF IN SICKNESS
ANNUAL REPORT AND
FINANCIAL STATEMENTS
5 APRIL 2024

THE ROCHDALE FUND FOR REUEF IN SICKNESS
CONTENTS {CONTINUED)
Reference and Administrative Detsils
Trustees, Report
Statement of Responsibilitles
Independent Examiner's Report
Statement of Financial Artivities
Balance Sheet
Notes to the Financial Statements
7t014

THE ROCHDALE FUND FOR RELIEF IN SICKNESS
REFERENCE AND ADMINISTRATIVE DEfAILS
Charlty re8lstratlon number
222652
Trustees
Mr N G Adamson
Mrs H E Collins
Mrs R Horridge
Mr T J Porritt
Mrs A E T Ripley
Mr A R Shackleton
Mr A N Shepherd
Mrs A R Shepherd
Peter G Nicol BSC FCA
Independent examiner
Tower House
269 Walmersley Road
Bury
Lancashire
BL9 6NX
Independent Examlner
Solicito
Jackson Brierley Hudx)n Stoney
The Old Parsonage
2 St Mary'5 Gate
Rochdale
Lan¢ashi
OL16 IAP

THE ROCHDALE FUND FOR REUEF IN SICKNESS
TRUSTEES, REPORT
YEAR ENDED 5 APRIL 20Z4
Obiectiv¢s and activitses
Objerts ondalms
The objective of the Rochdale fvnd is to assist residents of Rochdale who are in sickness, by
providing and paylng for items. sepiices or facilities as set out by the Chartty Commissioners
reference N23ISII75. 13th February 1975.
Publk benefft
We have referred to the guidance contained in the Charity Commi55ioner'5 general guidance on
public benefit when revieWi￿a our aims and objectives and in planning for our future activities. In
particular, the Trustees ¢onsider how planned actrrfities will contribute to the aims and objettives
they have set.
The trustees confimi that they have coMpl￿d with the requirements of section 17 of the Charities
Art 2011 to have due re8ard to the public benefft guidance published by the Charity Commission for
England and Wale5.
Strurture• govemance and management
Oryanisational strurture
The trustees have two sub committees, one dealing With day to day requests, the other lookin8 after
the trusts investments.
Trustees
There has been no change to the Trustees in the year.
Flnanclal Instruments
Cash, credit and Ilquldlty rlsks
The Charities only assets are investments and ihe income from these investments.
The trustee5 are awa￿ of the need to have sufficient fvnds for on80in8 and future devek)pments
and as such take advice from professional adviser>
Indeperrflent examiner
Peter G Nicol BS¢ FCA has been rfrappointed as indeperKlent examinerfor the ensuing year.
15/ 91.l.F
The annual report wa5 opproved by the trustees of the charity on ..
behalf by:
and signed on its
MrAR
Trustee
ackleton

THE ROCHDALE FUND FOR REUEF IN SICKNESS
STATEMENT OF RESPONSIBIUTIES
YEAR ENDED 5 APRIL 2024
The trustees are responsible for preparing the trustees, rep)rt and the financial statements in
accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the charity and of the incoming
sources and application of resources of the charity for that period. In preparing these financial
statements. the trustees are required to:
select Suitable accounting policies and then apply them con515tently;
observe the methods arKI principles in the Charities 50RP;
make judgernents and estirnates that are reasonable and prudent:
state whether applicable accounting standards have been followed. subject to any mateflal
departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to p￿SuMe
that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accurocy at any time the financial position of the charity and enable them to ensure that the
financial statements compty with the Charities Act 2011, the Charities (Accounts and Reports)
Regulations 2LM)8. and the provisions of the constitution. The trustees are also responsible for
safeguarding the assets of the charity and hente for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
The trustees are responsible for the rnaintenan￿ and integrity of the corporate and financial
infomiation included on the charitable company's website. Legislation governing the preparation
and dissemination of financial statements may differ from legislotFon in otherjurisdictions.
Rl912
Approved by the trustees of the charity on . .
. and signed on its behalf by-
Mr A R Shackleton
Trustee

THE ROCHDALE FUND FOR RELIEF IN SICKNESS
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE ROCHDALE FUND FOR RELIEF IN SICKNESS
I report to the trustees on my examination of the accounts of The Rochdale Fund For Relief In
Sickness for the year ended 5 April 2024.
Responslbllftles and basls of report
As the charity trustees of The Rochdale Fund For Relief In Sickness you are responsible for the
preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'the
ACVI.
I report in respect of my examination of the The Rochdale Fund For Relief In Sickness's accounts
carried out under sertion 145 of the 2011 Act and in carryin8 Out my examination I have followed all
the applicable Directions given by the Chartty Commission under section 14515llb} of the Act.
Independent examlnerfs statement
I have completed my examination. I confimi that no material matters have come to my attention in
connectTron with the examination giving me cause to believe that in any material respect-
l. accounting records were not kept in respect of The Rochdale Fund For Relief In Sicknes5 as
required by sertion 130 of the Act: or
2. the accounts do not accord with those records: or
3. the accounts do not comply with the accounting requirements concerning the forni and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other
than any ￿quIrement that the accounts give a 'true and fair view, which is not a matter
considered as part of an independent examination.
I have no concerns 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.
7J-of
Peter G Nicol BSC FCA
Independent examlner
Tower House
269 Walmersley Road
Bury
Lancashire
BL9 6NX
19 September 2024

THE ROCHDALE FUND FOR RELIEF IN SICKNESS
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND
EXPENDITURE ACCOUNT)
YEAR ENDED 5 APRIL 2024
Total
2024
Totsl
2023
I￿oMe and Endowments from:
Investment income
69.479
69.479
66.105
Expendlture on:
Grant Funding
Governance
{46.856)
131.446)
{46.8561
{31.4461
152.6501
{27,3191
Total Expenditure
Gainsllosses on investment assets
178,3021
3.437
178.3021
3.437
179.9691
121.8751
Net expenditu
{5.3861
15.3861
135.7391
Other recognlsed galns and losses
Gains/105ses on revaluation of fixed assets
forcharity's own use
{18.0441
118.0441
174,1441
Net M0veff￿nt in funds
{23,430)
123.430)
{109,8831
Reconclllatlon of funds
Total funds brought forward
12
1,913,964
1,913.964
2.023,847
Total funds carried fonvard
12
1.890.534
1,890.534
1,913,964
All of the charity's activities derNe from continuing operdtions during the above two periods.
The funds breakdown for 2023 is shown in note 12.

THE ROCHDALE FUND FOR RELIEF IN SICKNESS
BALANCE SHEEr
5 APRIL 2024
2024
2023
Note
Flxed assets
Investments
1,727,409
1.585.496
Current assets
Cash at bank and in hand
168.896
333.905
Creditorn: Amounts falliry due wlthln one year
li
15.7711
15,4371
Net cuffent assets
163,125
328.468
Net assets
13
1.890,534
1,913,964
Funds of the charity:
Unrestricted income funds
Unrestricted Funds
1,890,534
1,913,964
Totsl funds
12
1,890,534
1,913,964
The financial statements on pages 5 to 14 were approved by the trustees. ènd authorised for issue
and signed on their behalf by:
MrA
Shackleton
Trustee

THE ROCHDALE FUND FOR RELIEF IN SICKNESS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 5 APRIL 2024
l Account1￿ polldes
Statement of compllance
The financial statements have been prepared In accordan￿ with Accounting and Reportln8 bv
Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordafi￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS
1021 {effective l January 2015) - {Charities SORP IFRS 10211. the Financial Reporting Standaid
applicable in the UK and Republic of Ireland IFRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and frdirf view and have departed from
the Charities IAccounts and Reports) Regulations 2CI)8 onty to the extent required to provide a 'true
and fair view,. this departure has involved followin8 Accounting and Reporting by Charities preparing
their accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 1021 issued on 16th Juty 2014 rather than the Accounting and Reporting bv
Charities'.Statement of Recommended Practice effective from l April 2(X15 which has since been
withdrawn.
Basls of preparntion
The Rochdale Fund For Relief In Sickness meets the definition of a publK benefit entity under FRS
102. The accounts {financial statements} have been prepared under the historical cost convention
with items reco8nised at C05t or transaction value unle$5 Otherwise stated in the relevant notels) to
these accounts.
Golng concern
The trustees consider that there are no material uncertalnties about the tharty's ability to continue
as a going concern.
Income and ertdowments
Donalions received are included in the Statement of Financial Artivrtres on re￿ipt. Transfer of stocks
and shares from similar ofganisation5 are treated as donations received during the year and are also
included in the Statement of Financial Actbvities.
Investmentlncon
Investments are shown at market value at the balance sheet date.
Investment income and interest is accounted for on a received basis.
Expenditure
Expenditure 15 recognised when a liability is incurred. Contractual arrangements and performance
related to grants are recognised as goods or services as supplied. Other grant payments are
recognised when constructive obligation arises that result in the payment being urkivoidable.
Charitable activities include expendtture incurred when undertaking charitable actNities and include
boih direct and support costs relotln8 to those actriities.

THE ROCHDALE FUND FOR REUEF IN SICKNESS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 5 APRIL 2024 (coKfiNUED)
Chorltable actlvltles
Charitable expenditure comprises those costs incurred by ihe charity in the delivery of its activities
and services for its beneficiaries. It includes both costs that can be allocated directly to such
activities and those costs of an indirect nature necessary to 5UPPOrt thern.
Gmntexpendlture
Grants are accounted for when paid out by the trustee>
Grontpfovislons
Provisions for grants are made when the intention to make a grant has been communicated to the
cipient but there is uncertainty about either the timin8 of the grant or the amount of grant
payable.
Govemance costs
These include the costs attributable to the charivs compliance with constitutional and ststutory
requirements. induding audit. strategic management and trustees's meetings.
Tax*lon
The charity ts considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010
and therefore it meets the definttion of a charitable company for UK corporation tax purposes.
Accordingly, the charity 15 Potentially exernpt from taxation in respert of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are
applied exclusp4ety to charitable purposes.
Tan8lble flxed assets
All fixed assets are initiially ￿Corded at cost.
Axed asset Investments
Fixed asset investments. other than progrnmme related investments. are included at market value at
the balan￿ sheet date.
Realised gains and 1055es on investments are calcullited as the dIfferefi￿ between sale5 proceeds
and their market value at the start of the year, or their subsequent cosL net of the movement in
market values durin8 the year. and are charged or credited to the Ststement of Financial Activlties in
the period.
Cash and ash equlvalents
Cash and cash equNalents comprise tash on hand and call depostts, and other short-temi highly
liquid investments that are readily convertible to a known amount of cash and are Subject to an
insignificant risk of change in value.

THE ROCHDALE FUND FOR REUEF IN SICKNESS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 5 APRIL 2024 (CONTINUED)
Borrowlnzs
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs.
Intere5t-bearin8 borrowings a￿ sub5eqvently carried at amortised cost. with the dtfference between
the proceeds. of transaction costs, and the amount due on redemption being recognised as a
charge to the Ststement of Flnancial Activities over the period of the relevant borrowing.
Interest expense is ￿OgnISed on the basis of the effective interest method and is included in
Interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity ha5 an unconditional ri8ht to defer
settlement of ihe liability for at least twetve months after the reporting date.
Fund structure
Unrestricted income funds are general funds that are availabbe for use at the trustee5 discretion in
furtherance of the objectives of the charity.
nanclal Instrnments
Cktssffjcotkn
Financial assets and financial liabilities are ￿COgnised when the charity becomes a party to the
contrartual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the
contractual arrangements entered into. An equity instrument is any contract that evidences a
residual interest in the assets of the charity after deducting all of its liabilities.
Recogniton Qndmeasurement
All financial assets and liabilities are initialFy measured at tr4nsaction price (including transartion
costs), except for those financial assets classified as at fair value through profit or Ios5. which are
initially measured at fair value {which is normalty the transartH)n prio excluding transartion costs),
unless the arrangement constitutes a financing transaction. If an arrangement constitutes a
financing transaction, the financial asset or financial liability is measured at the present value of the
future payments discounted at o market rate of interest for a sirnilar debt instrument.
Flnancial assets and liabilities are only offset in the ststernent of financial posriion when. and only
when there exists a legally enforceable right to set off the recognised amounts and the charity
intends either to settle on a net basis. orto reali5e the asset and Settle the liability simultaneously.
Financial assets are derecognised when and only when al the contrartual rights to the cash flows
from the financial asset expire or are settled, bl the charity transfers to another party substantially
all of the risks and rewards of ownership of the financial asset. or c) the charity, despite havin8
retained some, but not all. significant risks and reward5 of ownership. has transferred control of the
asset to another party.
Financial liabilities a￿ derecoEnised only when the obligation specfftd in the contract is di5char8ed,
cancelled or expires.

THE ROCHDALE FUND FOR REUEF IN SICKNESS
NOTES TO THE FINANCIAL sfATEMENTS
YEAR ENDED 5 APRIL 2024 (CONTINUED)
Folr value me(15uremert
The best evidence of fair value is a quoted price for an identical asset in an active market. When
quoted prices are unavailable, the price of a recent transaction for an identical asset provides
eviden￿ of fair value as long as the￿ ha5 not been a significant change in ecor￿MiC circumstances
or a significant lapse of time since the trnnsaction took place. If the market is not active and recent
transactions of an identical a55et on their own are r￿t a good estimate of fair value. the fair value is
estimated by usin8 a valuation techn¢que.
2 Investment Income
Unrestricted
Total
2024
Total
2023
General
Income from dividend5:
Income from UK investments
67.707
67.707
65.642
Interest receivable and ￿MIlar income-
Interest receNable on bank dep)sits
1.772
1.772
463
69.479
69,479
66,105
3 Analysls of governance and support ¢osts
Govemance costs
Unrestrlcted
Totsl
2024
Total
2023
General
Independent examiner fees
Independent Examinerf5 remuneration
Administration
3.715
11,986
2,758
12.987
3,715
11.986
2.758
12,987
3.5LK)
8.214
2.490
13.115
Marketing
Investment managers fees
31.446
31,446
27,319
io

THE ROCHDALE FUND FOR REUEF IN SICKNESS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 5 APRIL 2024 (CONTINUED)
4 Grant￿kIng
Analysls of grants
Grants to instltutions
2024
2023
Grnnts to Indlviduals
2024
2023
Analysls
Help for specific families
Revitalise
Rochdale Petrus Comrnunity
Champnes5 Hall Trust
Cancer Relief Macmillan Fund
Rochdale Children's Moorland
House
10,736
5.432
Rochdale Scope
Inspire
TSC Trust
750
WHAG
Happy Days
Francis House
Rochdale Food Bank
Middleton F(M)d Bank
Heywood Food Bank
The Salvation Army
Soup Kitchen
Thesamaritans
The Sanrtuary
Asthma Relief
Swinghill Hospice
Millard
Trewen Sands
2.5(K)
1,750
5.IC¥)
3.120
1.750
io.(Kx)
Other
36.120
47,218
10.736
5,432
li

THE ROCHDALE FUND FOR REUEF IN SICKNESS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 5 APRIL 2024 (CONTINUED)
5 Trustee5 remuneration and expenses
No trustees. nor any persons connected wlth them, have receNed any remuneration from the
charity during the year.
No trustees have received any reimbursed expenses or any other benefrts from the charity durin8
the year.
6 Staff costs
No salaries or wages have been paid to employees, including members of the committee, during
the year.
7 Independent examlnerfs remuneratlon
2023
Examination of the financial statements
3,715
3.500
8 Taxatlon
The charity is a registered charity and is therefore exempt from taxation.
12

THE ROCHDALE FUND FOR REUEF IN SICKNESS
NOTES TOTHE FINANCIALSTATEMENTS
YEAR ENDED 5 APRIL 2024 (CONTINUED)
9 Fixed asset investn*nts
2024
2023
other investments
1,727,4LI3
1.585,4%
Other investments
Lbted
Investments
Total
Cost or Valuatlon
Al 6 April 2023
Revaluation
1.585,496 1,585,496
{18.0441 118.0fy11
248,057
248,057
{88.1(Kl) 188,1001
Additions
Disposa15
At 5 April 2024
1,727.409 1.727.409
Net book value
At 5 April 2024
1.727.409 1.727.409
At 5 April 2023
1.585.496 1,585,496
10 Cash and cash equlvalents
2024
Cash at bank
168.896
333,905
11 Credttors: amounts falllry due wlthln one year
2024
2023
Other creditors
1.937
3,5(K)
Accruals
3.675
5.771
5.437
13

THE ROCHDALE FUND FOR REUEF IN SICKNESS
NOTES TO THE FINANCIAL sfATEMENTS
YEAR ENDED 5 APRIL 2024 (CONTINUED)
12 Funds
Balance at
6 April
2023
Other
Incorning
Resources recognised
resources expended galns1{1055es)
Balance at
5 April
2024
Unrestricted general funds
Unrestrirted
General funds
1.913.964
69.479
178.302}
114,6071
1.890,534
Balance at
6 Aprll
Incom1￿ Resources retogntsed
2022 reS￿l¢e$ expended gain5/llosses)
8alan¢e at
5 Aprll
2023
Unrestrfrted furKIs
General
2.023.847
66.105
179.969)
196.0191
1,913.964
13 Analysls of net assets between fvnds
Unrestrlcted
General
Totsl funds
Fixed asset investments
1.727.409
168,896
(5.7711
1.727.409
168,896
{5.771)
CUr￿nt assets
Current liabilities
Total net assets
1.890,534
1.890,$34
Unrestrlcted Total funds at
funds
5 April
General
2023
Fixed asset investments
Current assets
Current liabilitie5
1.585.496
333.905
15,4371
1.585.496
333,905
15,4371
Tolal net assets
1.913,964
1,913,964
14

THE ROCHDALE FUND FOR REUEF IN SICKNESS
sTATEmE￿r OF FINANaAL ACTIVITIES BY FUND FOR THE YEAR ENDED 5
APRIL 2024
Total
Total
Unrestrlcted Unrestrirted
Fund5
Funds
2024
2023
Income and Endt)wments from:
Investment income
69,479
66,105
Total income
69.479
66,105
Expenditure on:
Charitable actNities
{78.3021
179.9691
Total expenditu
Gainsllosses on investment assets
{78,3021
3,437
179.9691
121.8751
Net expenditure
15,3861
{35.739}
Other recognised £alns and losses
Gainsllosses on revaluation of fixed assets for charity's own use
118,0441
174,1441
Net movement in funds
123.4301 {109,8831
Reconclllatlon of fvnds
Total funds brou8ht forward
1.913.964 2.023,847
Totsl fund5 carried forward
1.890.534
1.913.964
This
e does not form
rt of the statuto financial sLitements.
Page IS

THE ROCHDALE FUND FOR REUEF IN SICKNESS
DETAILED STATEMENT OF FINANCIAL AcrivrriES FOR THE YEAR ENDED 5
APRIL 2024
Total
2024
Total
2023
Income and Endowments from:
Investment income lanalysed below)
69,479
66,105
Tolal income
69.479
66.105
Expenditure on:
Charitable actiwties {analysed below)
78,302
79,969
Total expenditure
Gains/losses on investment assets lanalysed below)
78,302
13.437)
79.969
21,875
Net income
5,386
35.739
Other recoznlsed Bains and losses
Gains/losses on revaluation of fixed assets for tharity's own use
lanalysed below)
18,044
74.144
Net movement in funds
123,430)
1109,8831
Retonclllatlon of funds
Total funds brought forward
1.913,964
2.023,847
Total funds carried forward
1,890,534
1,913,964
This a e does not fom
rt of the statuto
financial statements.
Pa8e 16

THE ROCHDALE FUND FOR REUEF IN SICKNESS
DEfAILED STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 5
APRIL 2024 (CONTINUED)
Total
2024
Total
Z023
Investment Income
Income from listed investments
67.707
1.772
65.642
463
Interest on cash deposits
69.479
66.105
Choritable ortmtles
Help for charities for specific purpose5
Help for specific families
Administration
36,120
10.736
11,975
li
47,218
5.432
8,208
Office expenses
Marketing
Independent examiner'5 fee
Investment managers fees
2,758
3,715
12,987
2,4
13.115
78,302
79.969
Golns/1055e5 on Investment assets
IProfitl/loss on sale of tangible fixed assets held for charity's own
use
13.437)
21,875
Gainsllosses on revaluailon of flxed assets for charlty'$ own use
{Gain5l/losses on ￿valUation of investments
18,044
74,144
This
e doe5 not fomi
rt of the statuto
financial ststements.
Page 17