REGISTERED NUMBER.. 224682
THE HARTLEY CO￿AGE HOTrIES
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE ITAR ENDED 31ST DECEMBER 2023
Ainswonhs Limited
Charter House
Stansfjeld Street
Nelson
Lancashire
BB9 9XY

THL IL4RTLEY COTTAGE HOTr¥fES
coN'rE£NTS OF THE FI￿,AN1 CIAL STATEMELNTS
FOR THE YEAR E￿DED31ST DECEVBER 2023
Legal and administrative details
Trustees, reEx)rt
Independent examiner's report to the trustet5 of The Hartley Cottage Homes
Statement of financial activities
Balance Sheet
Notes to the financial statements

TFIE IIARTLEY COTTAGE HOMES
TRLSTEES, REPORT
FOR THE YEAR E￿DED 31ST DECE,NIBER 2023
LEGAL ANL D ADIL IINISTRATIVE DETAILS
The Hartley Cottage Homes is a charity registered with the Charities Cortunissioner5 and 15 governed by its trust deed.
Registered chArity llllmber
224682
Trustees
Lift Trustees
Mr S A Ben.%on (Chairn)an)
Mr. D. Thompson
Mr J Hall
Mrs D Onnrod
Cllr D Lord
Mr l Graham (Appointed l Febwary 20231
Mr W. Griffiths {AppOin￿d l Febnjary 20231
Nominated Tru5te¢s
Cllr N. Butterworth
Cllr K McGladdery
Cllr R. O'connor (Appointed 12 May 2024}
Cllr K. Slater (Appointed 15 May 20231
Key ManAgement Per50tLnel
Mr Philip Mousdale
Independent Examiner
M Sunter FCA
Ainsworths Limited
Charter House
Stan5field Street
Nelson
Lancashire
BB9 9XY
Registered #ddre55
Town Hall
Market Street
Nelsort
Lancashire
BB9 7LG

THE HARTLEY COTTAGE HOMES
TRUSTEES, REPORT
COINTlTriUED
FOR THE YEAR EIYDED 31ST DECE.IIBER 2023
The trustees present their report and the financial statements for the year ended 31, December 2023. The illformaiton on
page one also foTms part of thi5 report.
General
The Hartley Cotkqge {"Ihe charity") was e5tabli5hed by a TTUSt Deed ot] 21, August 191 l and is re¥i5tered with the Charity
Commissioners Iregisttation number 2246821. The charity is now governtd under a scheme approved by the Charity
Commission daied 10 January 2007.
There are seven life tnjstees appoinied by existing GovernoT5 and four notninated t[￿te¢S appointed by Pendle Borough
Council.
ObJeetlve5
The objective of the charity is to adminIsier twenty Almshouse properties.
In setting our objectives and planning our activities the trustee5 have given careful consideration to the Charity
Commi5sion'5 general guidance and section 17151 of the Charities A¢1 2011 on public benefit.
Organl$ational structure
The trustees who hav¢ served during the period and since the period end are Set out on page one.
The trustees take care of the day to day runnin& and legal requirements of the charity.
Review of year
The expettdiNre on repairs and maintenance made to the properties during the year was significant]y higher than in the
previous year, which resulted in the deficit of £20,213. The charity ¢Otitinues to hold a maintenance fund for future
expenditure. As at the date these financial Statements are signed stands at around £44,000.
There have been change5 to Tru5tee5 during the year.
Reserve$ policy
At 31, DeCe￿ber 2023, total reserves carried fonvard siood a¢ £66,340 (2022.. £86,553). All of these fllnds ar¢ unrestricted
and can be used by the chaTsty as the tru5tee5 See fit.
The irll%lees believe the net asset posilioll 15 sufficient for the future needs of the charity. However. these leve15 are to be
ieviewed atLnually.
Risk management policy
The trustee.% review the major risks fa¢ed by the charity during their regular tneetings and confi]Tr there are 5y5tems in place
to mitigate them. Internal risks are minimised by ihe segregation of duties and p￿CedureS for auihorisaiion of al
transa¢iions.
Related party tran$8£tions
No related paty transactions have taken place during this financial year.

THE HARTLEY COTTAGE HOMES
TRUSTEES, REPORT
CONTXNUED
FOR THE ENDED 31ST DECF.NtBER 2023
STATEMENT OF TRUSTEES RESPOINSIBILITIES
The trustees a￿ responsible for preparing the Iru%tee% report and the financial statements in accordance with applicable law
and United Kingdom Accounting Siandaid5 including Financial Reporting Standard 102.. The Financial Reporting Standard
applicable in the UKandRepiiblic oflieland (United Kingdom Generally Accepted Accountlllg Practice).
The law applicable to chaiities in England and Waleb require5 the trustees lo prepare financial statements for each financial
year which give a true and fair VTew of the State of affairs of the charity artd of the incoming resources and application of
resourees of the charity for thai period. In preparing ihese financial statements. the trustees are required 10..
select suitable accounttng policies and then apply them consistently..
observe Ihe methods and principles in the Charities SORP and FRS 102.
make judgements and e%limales that are reasonable and pNdellt;
slate whether applicable UK accounting %Lqndards have been followed. subject to any material departures
disclosed and explained in the financial 5tatenients',
prepare the financial btatements on the going concern basi5 unles5 It is inappropriate to presume that the
Charitable cotnpany will continue in business.
The trustees are responsible for keeping sufficient accounting re¢ord5 that di5c105e with reasonable accuracy at any time the
rinancial position of the ¢harity and enable them to ellsure that the financial staietnent5' comply with the Charities Act 2011.
the trust deed and the Accounting and Reporting by ¢harities'. Statement of Recomtnended Practice applicable to charities
reporting their account% in a¢cordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.
They are also responsible for 5afeguardiRg the assets of Ihe charity and hence for taknng reasonable step5 for the prevention
and de¢e¢tion of fraud and other irregularities.
ON BEHALF OF THE BOARD..
Mr S A Ben.%on - Chaitynan
Date.. 3Td SepieThber 2024

REPORT OF THE IIYDEPENDENT E￿Ill￿ER TO TEIE TRUSTEES OF
THE HARTLEY corrAGE HOIIES
FOR THE YEAR ENDED 31ST DECEi￿BER 2023
I report on the accounts of The Hartley Cottage Homes for the year ended Jl" December 2023. which are Set out Oll page5 5
to9.
Respective responsibilitie5 of the trustees and e￿arnI￿er
The cliarity'5 ttustees are respoiisible lor the preparation of the accounts. The Charity's t￿StetS consider that an audit is not
required for this year under section 144121 of the Charitie5 Act 2011 (the 2011 Act) and that an independent examination is
needed.
Having sa115fied that the Charity is tiot subject lo an audit under section 144121 of the 2011 Act and 15 eligible for
indeptnd¢nt examination, it is my responsibiliry to..
Examine the accounts under section 145 of the 2011 Act,.
To follow the procedures laid down in the general diwiions given by the Charity Cort)mis5ion under section
145151(b) of the 201 l Act,. and
To state whether particular matters have come to attention.
Ba515 of independent examiner's report
My examinaiion was carried oui in accordance with the general directiot]s given by the Charity ColliTni55ioner. An
ex&minalion includes a review of the accounting record5 kept by the charity and a ¢ompari%on of the accounts presented
with those records. It also includes con%ideraiion of any unusual items or di5c105ure5 in the accounts, and the seeking of
explanations from you as trustees concerning any such [l￿tt[s. The procedures undertaken do not provide all the evidence
that would be required in an audit and, consequently. no opinion 15 given as to whether the a¢¢ounts piesent a'irue and fair
view, and the report is limited to those matter5 Set out in the statemeni below.
Independent examiners, $tatemen¢
Ln connection with my examination, no matter has come to my attention-.
Which gtves me rea%onable cause to believe that, in any mattrial respect. the requirements..
to keep accounting records it] a¢¢urdan¢e with section 130 of Ihe 2011 Act; and
to prepare accounts which accord with the accounting records. comply with the accounting requiretnents
of tlie 2011 Act have not been meL 01
To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be
reached.
Mark Sunter FCA
Ain5WOrths Litnited
Chartered A¢countanis
Charter House
Siansfield Street
Ne150n
Lanc&5hire
BB9 9XY
Date= 3 September 2024

THE HARTLEY COTTAGE HOMI ES
STATEMENT OF FINI ANCIAL ACTIVITIES
FOR THE YEAR EINDED 31ST DECEMBER 2023
Restricted
funds
Lnrestrleied
riinds
Note5
2023
2022
Income and expenditure
IncO￿l￿g re50urees
Charitable activities
Investment income
Total incoming rtsourees
106,893
106,893
95.278
170
95,448
108,6il
108,651
Reyoure¢$ expended
Charitable activities
Tot81 resource$ expended
128 864
128,864
80,837
80,837
128,864
Net iDcomingl(outgolng) resources before
other recognistd gain51(105se5)
(20.213)
{20,213)
14.611
Other recognE5ed gains /1105scsI
Net movement in funds
120,213)
(20,2131
14,611
Fund balance brought forward at begit)ning of
Year
86
53
Fund balance C￿Led forward at end of year
io
66
40
86,553
All transactions relate lo continuing operations.
There are no other recogni5ed gains or losses for the year other than in the Statement tsf Financial Activitie5.

THE HARTLEY cO￿AGE FIOIMES
BALANCE SHEET
AS AT 31.ST DECEMJJER 2023
Note
2023
2022
Fixed assets:
Tangible fixed assets
Current assets
Debtors
Cash at bank and in hand
2,438
2,332
84.803
87,135
66,922
Creditors
Amounts falling due within one year
582
582
TotAI 8$$¢t$ le$s current U#blUtle$
66
40
86.553
Net A5set$
66,340
86.553
The funds of the charlty
Restn¢ted funds
Unrestricted funds
Total charity funds
io
10
86,553
86,553
66
40
Approved by the Board of ttustees on 3 September 2024 and signed on its behalf by..
Chaiiman

THE HARTLEY COTTAGE HOMES
NOTES TO THE FINANCIAL STATETrIENTS
FOR TIIE YE.4R EISDED31ST DECEII IBER 2023
Aceounting policies
The financial statements have been prepared under the historical ctsst Convention with items recognised at cost OF
transaction value unless othenvise stated in the relevani no¢elsl to these ac¢ouniS. The fJnat2¢ial slatetnenls have
been prepared in accordajice with the Staiement of Recommended Practice.. Accounting and Reporting by Charities
preparing their aecounis in accordance wtth the Financiol Reporting Standard applicable in the UK and Republic of
Ireland IFRS 1021 issued on 16 July 2014 and the Fillancial Reporting Standard applicable in the United Kingdom
and Republic of Ireland IFRS 1021 and the Charitie% Act 2011.
The trust conslitut¢s a public benefit entity as defined by FRS 102.
CashflDs1
The charity is exempt from the requirement to prepa￿ a ca5hflow Statements as it qualifies as a small entity.
Income
Rental income is credI￿d to the Statement of Financial Activiiies as they beco￿£ due. gr05s of income tax where
applicable.
Expenditure
Expenditure has been charged to the Statement of Financial Activities on an accruals basis and includes attributable
VAT which Cannot be recovered.
Tangible fixed #$setS
Tangible fixed assets are included at C05t less depreciation.
Investment property
Inve.stmeni property IS shown at most reeent valuaiion. Any aggregate surplus or defjcit arising from changes in fair
value is recogFn&sed in income or expendituie.
Fund aecounting
Unrestricted funds are funds which can be used in a¢¢ordance with the charitable objects at the discrerion of the
tntstees.
Re5tsicted fund5 are funds that ¢an only be Applied for particular puryoses wiihin the ¢haritable objects.
Taxatlon
The charity is exempt from tax on its. charitable activities.
Incoming re50urce5 from charitable aetivities
2023
2022
Rental income
106J93
95,278
106,893
95.278
In 2022. of the total rental income, £Nil wa5 restricted and £95,278 was unrestricted.

THE HARTLEY COTTAGE HOLNIES
NOTES TO THE FINANCIAL STATEMENTS
CONTINUED
FOR THE YEAR ENDED 31ST DECENIBER 2023
Inve5trnellt income
In 20?2, of the totsl invesimen¢ income, £Nil wa5 restricted and £Nil was unresth¢ied.
Charitable gctlvitles
2023
2022
Wages and other employmeni Costs (note 61
Premises costs
Light, heat and waier
Insurance
Waste removal
Sundry
Suppon costs (noie 51
24,688
62,914
36,579
2J32
1.425
314
612
24,126
32,156
19,240
2,108
1.519
1.106
582
128,864
80,837
In 2022, of the totsl ¢haTitable activities expended, £Nil was restricted and £80,837 wa5 unrestricted.
Support costs
2023
2022
Accountancy
612
582
612
582
StY4ff cost5 and Dumbers
2023
2022
Sluff cosis..
Gro&s wages and other eTnployment costs
24,688
24,126
24,126
The average number of employees during the year were as follows..
Maintenance
Trustees, Remunerfttion And benefits including key management per$onntl
The tru5tee5 have received neither remuneration nor reimbursement of expenses in either the Cu￿ent or previous
period.
The key management pe150nnel have not received any remuneration. however they were ￿ImbU￿ed expenses
tolallitlg £51.

THE HARTLEY COTTAGE HONIES
NOTES TO I"HE FINI AINCIAL STATEMENTS
CONTINUED
FOR THE YEAR EliDED31ST DECEMBER 2023
Tangible fixed 8s5ets
In the opinion of the trusiees, invesimeni properties have been disclosed as property, plant and equipment as it
would re5uII in undue cost and effort lo measure the piDperty at fair value. Therefore, they are recogwsed at
depreciated histori¢al cost.
The properties were built many years ago and therefore, Ihe historical cost infom)ation is not available. However,
had the histoThcal cost information been known it would have no effect on the financial statements of the charity as
they would be fully depreciated.
Debtors
2023
2022
Prepayments
2.438
2,332
10.
Summary of funds
Analysis of assets and liabilities between ful￿$..
Restricted
funds
Unrestricted
funds
Total funds
2023
Total funds
2022
Current assets
Current liabilities
66,922
i82
66,340
66,922
i821
66,340
87,135
582
86,553
Restricted
fund$
Unrestricted
funds
Total fund5
2022
Total funds
2022
Balance brought forward
Net incoming re%ourees
Balance carried fon¥ard
86,553
20.213
86,553
20.213)
66
40
71.942
14,611
86.553
Unrestricted ￿ndS represent surplus income and other 2ncoming resources receivable in excess of outgoing
re50urce5 payable and available for use by the trustet% in accordance with the ¢hariiable objects.