THE NATHANIEL REYNER TRUST FUND
CHARITY REGISTRATION NUMBER: 223619
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR
THE YEAR ENDED 30 SEPTEMBER 2025

THE NATHANIEL REYNER TRUST FUND
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
CONTENTS
Pag•
Chadty Information
Trustees, Report
Statement of Trustees, Responsibiliti88
lThJ8pend8nl Examinerfs R8POrt
Statement of Financi81 Actlvitl88
Balance Sh88t
Notes to th8 Financial Statements
8-10
DIstributi￿9 mad8 In th8 yaar
Summary Income and Expenditure Account
12
Investment Scheduk8
13

THE NATHANIEL REYNER TRUST FUND
CHARITY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Truste88
Mr R Redfern {Chawman)
MrFNWard
Miss J Hop8
Mr S Keenan
Mrs P Cansfield
Mrs V Dowling Iretlred 7 November 2024)
Mr RJ Poole
Ms KA Roche
Mrs SJ Sillifant
Secrotary
Mr L W Downey MA (Oxon.)
Bankors
Barclays Bank PIC
Investment Managarn
R8thtrThies Investm8nt Management
Port of Llverpool Building
Pier Head
Liverpcol
L3 1NW
Independent Examln•r
Stephen Leonard
Counting for Communitiés Ltd
16 Holmwood Drive
Liverpool
L37 1PQ
Registered Offlce
Ripley House
56 Freshfield Road
Formby
LiveTPts)I
L37 3HW
Regi8tsr8d Charlty Numbor
223619

THE NATHANIEL REYNER TRUST FUND
TRUSTEES. ANNUAL REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
The trustees present their report and the accounts for the year ended 30 Septsmber 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to th&
accounts and comply with the fund's trust de8d, the Charrties Act 2011 and the 'Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable lo chariti8s preparing the
accounts in accordance with the Financial Reportlr¥J Standard applicable in the UK and R8public of
Irèland (FRS 1021 {effectlV8 1 January 20191,.
OBJECTIVES AND ACTIVITIES
The charitable objec￿VeS of Th8 Nathan181 Reyrw Trust Fund rKTrN fall Into three separate cat8gorl8s,
namely..
1. To provkle financial assistance and support to the United Reformed Church In the Merseyside
region.
2. To provide asslstsnce and suprort to th8 8aptist Church in the Merseysld8 region.
3. To glv8 financial gUPWrt and asslstance to any other g8ner81 charltable objects.
Thè dlvlsSon of the funds as b8hYeen thé thre8 obJ8cls Is at th8 discretlon of the trustees.
With regard to Ihe general ch8ritable objects, the maln factors taken Into pLcounl by the trustees wh8n
considerlng an application for assist8nc8 ar6 tha following..
1. Th6 organisatlon applylng for the flnanclal asslstanca must b& a registerèd charty,
2. Thè trustees do not consider applicatlons from individuals, 8tthough that may be a matter for the
Grant, Bagshaw, Rogers and Tldswell Fund - see separate rewrt.
3. Th6 trustees give priorlty to charities who are either based in Merseyside or who gfve assi8tancg
and support to indivlduals who live on Merseyside.
4. Th8 trustees gfve priorfty to'sm8118f charitable organisatlons rath8r than 'nation81' charitle$.
5. The trustees will not normally support funding of medical research or donations lo a particular
church or d8nomination (unless th8 project is community orlentated lo a significant exlert).
PUBLIC BENEFrr
The truslees are satisfied that the objectives of the charlty have b8en met and thal Ihey have had due
regard to the Charity Commission's Guidance on Public Benefit.

THE NATHANIEL REYNER TRUST FUND
TRUSTEES, ANNUAL REPORT ICONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2025
GOVERNANCE
In respect of each of the three objects referred to applications are considered by small sulF
committees comprising or three trustees, who take prime responsibility for reviewing needs and
making recommendations lo the trustees as lo payment of grants. The body of trustees meets on
occasions in the year and then authorises the appropriate payments.
FINANCIAL REVIEW
The trustees review the operation of the Investmenl Portfolio on a periodic basis to ensure that its
performance meets the funds objectives. The value of the fund as at the 30 September 2025 was
£1,486,14012024'. £1,423,218) and of this sum the market value ofthe quoted investments was
£1,406,90412024. £1,366,931)
The net inflow I loufflow) from the fund (after d8ducting all expenses but before gains on sale of
investments and transfers betsveen the revenue and capital funds) amounted to £4,619 inflow12024'.
£5,354 outflow) for the year under review.
In relation to the quoled investments referred lo in the balance sheet th8 trustees are advised by
Investec and the truslees have an Investmènt Committee which meets at regular inteNals, those
meetings being attended by a representative of the investment managers. With approval of the Charity
Commission, the quoted investments are now vested in the nominee name of Rathbones. The
investment managers have discretion to deal with the inv8Stments but all transactions are reviewed by
the Investment Committee and thereafter by the trustees of the fund.
RESERVES POLICY
11 is the policy of the fund to ensure that sufficient unrestricted funds have been maintained to Covèr
the fund's granl making during the year.
RISK FACTORS
The trustees have assessed the major risks to whiGh the fund is exposed. and are satisfied that
systems are in place to mitigate exposurè to risk.
The trustees recognise the risk associated with investment in mainstream financial markets and
accept this risk in return for the prospecl of addilional returns over longer periods of time.
On behalf of the board of trustees
Mr R Redfern {Chairman)
Trustee
Date

THE NATHANIEL REYNER TRUST FUND
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
The trustees are r8sponsible for preparing the accounts in accordance whh appllcable law and United
Kirodom Generally Accepted Accounting Practice.
Law applicable to charities in England and Wales requires th8 trustees to prepare accounts for each
financial year which gNe true and fair view of the fund's financial aclivities durlng th8 year and of its
financial pjsition al th8 gnd of the year.
In prèparfng accounts gfvlng 8 truè and falr view, the tru81e88 should follow best practlce and:
select sui18ble accounting pollcl8s and then appty th8m consistentty.,
mak8 Judgements and esllmalés that are r￿aS(￿able and prL*Yent'
state whether appllcable accountsng stsndards and statements of recomm8nded practlce
h8ve been followed subject to any dep8rturès disclosed and explalnèd In the accounts.
prepare the accounts on the plng concern bashs unless It Is Inappropriate lo presum8 that the
fund will conb'nue in oFeralion
The Iruslees are responsible for keeping proper accounting records whlch disclose wlth reasonable
accuracy at any lime th8 flnancial position of the fund and 8n8ble them to ensure that the accounts
cornpty with the applicable law. They ar8 also resp￿81b18 for safeguarding the assets of the fund and
hence for taking reasonabl8 St8ps for the prevèntion arvj detection of fraud and other irregularities.

THE NATHANIEL REYNER TRUST FUND
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report on the accounls of the Trust Fund for the year ended 30 September 2025 which are set out on
pages 6 to 10.
Respective responsibilities of trustees and examlner
The fund's trustees are responsible for the preparation of the accounts. The fund's trustees Consider
that an audit is not required for this year under section 144121 of the Charities Act 2011 Ithe 2011 Act)
8nd that an independent examination is needed.
It is my responsibility to.,
examine the accounts under s8clion 145 of the 2011 Act.,
follow the procedures laid down in the general Directions given by the Charity Commission
under section 14515llbl of th8 2011 Act, and
stale whether particular matters have come lo my attention,
Basis of independent examlnerf8 rèport
My examination was carried out in accordance with the general Directions given by the Charity
Commission. An examination includes 8 review of the accounting records kept by the charity and
comparison of the accounts presented with those records. It also includes consideration of any
unusual items or disclosure in the accounts, and seeking explanations from you as trustees
conceming any such matters. The procedures undertaken do not provide all the evidence that would
be required in an audit and consequently no opinion is given as to whéther the accounts present a
"true and fair view" and the report is limited to those matters sel out in the statement below.
Independent examlnerfs ststèment
In connection with my examination, no matter has come to my attenlion..
which gives me reasonable cause to believe that. in any material respect. th6 requiromont$.'
to keep accounting records in accordance with section 130 of the 2011 Act., and
b. to prepare accounts which accord with the accounting records, comply with the
a¢counting requirements of the 2011 Act
havè not b88n met,, or
2. lo which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be r88ch8d.
Signed..
Date..
Name.. Slephen Leonard
Professional qualifications.. BA, FCCA
Counting for Communities Ltd
16 Holmwood Drive,
Liverpool, L37 1 PQ

THE NATHANIEL REYNER TRUST FUND
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Unrostrlcted Fund•
2025
2025
Capital
Total
Fund
Fund
2025
Revenue
Fund
2024
Total
Fund
Nolo
INCOMING RESOURCES
Investments
60,835
80,833
48,135
Total incoming r8sourc8s
60,835
60,835
48,135
RESOURCES EXPENDED
Raising funds
Charitable 8CtiMts'es
9,616
9,616
46,600
11,123
42,￿6
46,600
Totsl resources expended
46,600
9,616
56,216
53,489
Net Incomlng rO￿Ure•l
14,235
{9,818)
4,619
{5,3541
ProfrtllL0881 on investment sales
G8lnl{Loss) on revaluallon of Investments
Gross transfers bthéen funds
(1,988) (1,9881
80,291
eo,291
21,620
135,997
(11,1391
11,139
Not nY)veTrnt In funds
59,826
62,922
152,263
Fund balances broughl forward
42,323 1.380,895 1,423,218 1,270,955
TOT￿ FUNDS CARRIED FORW*RD
11
45,419 1,440,721 1,486,140 1.423,218

THE NATHANIEL REYNER TRUST FUND
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
Nota
2025
2024
Flxed a88ets
Investments
D8POSIt k¢ounts
1,406,904
33,817
1,440,721
1,3e6,931
13,964
1,380,895
Current a888ts
Debtors
Cash at bank and in hand
583
44,025
47,794
47,794
44,608
Los8 .' Current Llabllltles
Credrtors Amount falling due
within one year
10
(2,376
(2,285)
Nel current assets
45,419
42,323
Total assels less current
1,486,140
1,423,218
Unrostrict•d Fund$
Capital fund
Revenue fund
1,440,721
1,380,895
45,419
42,323
1,486,140
1,423,218
The capital fund includes unrealised gains of £294,412 (2024 . £277,400)
The financial statements were approved by the trustees
Mr R Redfern (Chaimanl
Trustee
MrFN
Truste8
IC
Date

THE NATHANIEL REYNER TRUST FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1 ACCOUNTING POLICIES
1.1 Accountlng conventlon
The financl81 statemenls have been prepared under the histcKScal cost convention modrfied by
the inclusion of investments at market value and In accordance with the Charities Act 2011 and
'Accounling and Reporting by Charities.. Sl8temenl of Recommended PractlC8 for chari118S'
applicable to charities preparirwJ their accounts in accordance with the Financ¢al Raporting
Standard applicable in the UK and Republic of Ireland IFRS 1021 leffectlve 1 January 2019).
1.2 Incomlng resources
All incomSng ￿soUrceS are included on the Statement of Financial Activities (SOFA) when
the charity is lagally entlded to th8 Income and th8 amount can be quantified with reasonable
8ccuracy.
Inv8stmenl Income is included in the accounts on the date payable and Is Ihe aclual
amount received.
Bank deposft interest Is rec(￿nISed in the perbd In whkh It relate8.
1.3 Rasourc8s expend
Charitabl8 8xperKiilure comprises th¢)se costs Incurrèd by th8 fund in the dellvery of Sls
actlvitles and services fcy its beneficiaries.11 Includ85 Costs that can be all¢xated directly to
such actlvllles.
LSabillty Rec(>Jnltlon - IlabSllttes are recognlsed os Soon as thère Is a legal or
constructive obligation committing the charity lo pay out resources.
Dlstributions - are charged in thg accounts In the period in whlch they are payable.
Govemance costs- includ8 those costs associated with meeting th8 conslitulion81 and
statutory requirements of thè fund and Includes the indepèndent examiners fae and costs
linked to the strategic rnanagement of the charity.
1.4 Investmgnls
Investments are included in the balanc8 sh88t al market value.
1.5 Taxatlon
The charity is exempt from corwrathjn tax on its charitable aCt￿ltIes and is not registered
for VAT.

THE NATHANIEL REYNER TRUST FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Note INCOMING RESOURCES
InvestThnt Inco
hcome from lisl&J investments
ht8resl accrued at year end
Mscellaneous income
2025
2024
61,396
(583)
22
60,835
44,520
583
3,032
48,135
RESOURCES EXPENDED
Ral8lng funds
hv8Stm8nt Vanagemenl costs
2025
2024
9.616
9,616
11,123
11,123
Charltabla a¢tlvltl•¥
Dlrect Charltablo Expondlturo
Grants payable
2025
2024
40,000
38.C01
Support & Gov•rnanrA Costs
Secretarlal fees
d8p8ndenl examinerfs fe88
Payments lo Iruslees
5,6SO
750
200
46.600
5,455
710
200
42,366
Trustees, Expen•••
The trustees were relmbursed to the sum of £200 for 8xFenses durir¥J the year {2024 . £2001
Tru8ta•8' R•nwneratlon and Beneflts
There wer8 no trustses, remun8rats.on or other beneffts for the year ended 30 Sept8mb8r 2025
nor for the year ended 30 September 2024
Env10￿•8
There were no employees durlng the year

THE NATHANIEL REYNER TRUST FUND
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Not
Flxed Pssot Invo8tn*ftt8
Market value:
Al 1st October 2024
dditions in the year
Disposals at cpening market valu8
Ch8nge In valu8 In the ￿ar
1,366,931
94,426
1114,744}
60.291
30th Sèpten*er 2025
1,406,904
Hlstorleal eo8t:
30th S8Pt8mber 2024
1,089,S31
At 30th September 2025
1,112,492
2025
2024
Debtorn
knterest 8ccrued al y8ar and
Other debtors
583
583
2025
2024
10 Credltors
Secretarial fees
Other creditors
lrKle￿ndent Examiner's fee
1,425
200
750
2,375
1,375
710
2,285
11 Analsry18 of not a888ts b01we8n funds Rovanvo
Funds
Capftal
Funds
Total
Balances at 30 Septemter 2025 are..
Investments
Curr8nt assets
Creditors falling du8 wlthln C￿ year
1,440,721
1.440,721
47,794
12.375)
1,486,140
47,794
(2,375)
45,419
1,440,721
10