REGISTERED CHARITY NUMBER.. 224856
Re
ort of the T￿SLe￿ and
Unaudiied I'-inancial s￿lemCn15 for the Year Lndcd 31 December 2023
ror
Live
ool Marine En
incers & Naval
Archilec15 Guild
JOhns￿ne Ilowell & Co
104 Whitbv Road
Ellestncrc Port
Chcshirc
C1165 OAB

Live
l Marine En(Tinc£rs & Naval
Archiiecis tiuild
Conienis ofthc l.-inancial 8iatcmcnts
for Èhe Year Ended J l Decembcr 2023
Page
Repon of the TThstee5
Indepcndent Examiner's Rewrt
Staterncnt of financial Actiyiiies
Balancc She¢t
Noies to the Financial Statements
Detailed Statcrncnt of financial Aciivities
12 10 13

Liv
ool Marine En
incers & Naval
Architects Guild
Re
rt of the Trustees
for the Ycar r.nded ) I tkcember 202J
'rhc Irustee5 prcscnt thcir report with thc finanetdl stalcm¢nts of ihe charily for the vear endcd 31 1)ecLmber 202). 'I'he
trusl¢¢s hdve adoptcd th¢ provisions of Accouniing dnd licporting by Charitlcs.. £th￿ment uf Rccomin¢nded l)rdCtice
applicable io chaiitics pr¢paring iheir accounls in accordancc with the Financi31 Rcportino Standard applicable in ihe
UK dnd Rcpublic of Ireland {I-'KS 102) (ettective l January 2019).
OBJECTIVF.S AND ACTIVITIES
bjectlVC5 and aims
The Guild's principal activity is the graniing of relief from the funds of the Guild and thc income arising therefrom io
necessitous and deserving persons connccied with the profcssion of Marine Engineers and Naval Architccts.
-l-hc Commillcc decidcs who are pn)per S￿bj¢c¢S for such reliefand includc ihe following..
Membcrs of thc Guild. their wives and familics, or thc widows andlor familics of deceased mcmbcrs.
l)crsons ￿.hO havc been engagcd as Marinc l--nginccr oificcrs in ihe l.iveTpooI and Mcrseyside Area, their wives,
widows andlor familics.
Persons who arc or who hav¢ been Consultinu F_ngincers or Naval Architects prdctisinu in thc Liverpool and
Mersevside area, or their technical 5tafY5. their wi¥'e& widows andlor families.
I'ersons who havc bccn engaged a5 Marine r.nginecr Otricet5, thcir M'ives. widows andJlor families
in any vessel
owncd or managed by an J mcinbcr of ihc Port of ManChes￿r. or bv 3 firni or Company any mcmber or dircctor of
hiLh shdll bc a membcr.
Otficers tind etnployces of ihc Guild. Ihcir wivcs. th'idows dndfor families.
Surplus incomc may bc allocaie<f <innually' for chariiablc putp(15cs dccmcd suiublc by thos¢ allcnding the Annual
(iencrdl Mcciing wilh particular considcraiion bcing Ol￿en io Ihe assistance of youth in marinc rclalcd cducalion or
Sitnilar pursuits.
Significant activitics
'I'hc Lhdriry has continued during the year io givc assistance to anyone ￿h0 has served in the Marinc F.nginccrino or
Naval Architectural professions in the MerseysidclManchesLcr areas or iheir depEndcn(s in the cvcni that ihey wer¢
eypcriencing serious financial hardship. Its current and r¢ccnl aciiyiiies includc provision ofrcgulai financial assistance
lu clderlv men and wutncn, assi51ancc H'ith nursino homc fccs and thc provision of mobilily equipmen( io ihosc whosc
afflictions have l¢ft them phvsicall} impaircd. surplu5 income after ihcse needs have been mct is allocaled £innu<211y
bs Ihe membership lor ihc charii<iblc protno¢ion of cducation. local youih nccds and in support of local chariiable
organisdlion5 involvcd in the marine induslry.
-l-hc Charitv hds achicvcd Èhcs¢ objectivcs dursng the financial Vc1￿ under review. li is inlcndcd io uiidcrtake 5imilai
charitable work for ihc forcsceablc fuiurc. Fund5 will bc raised from d rnixlurc of events combincd with membership
fees and investment income. The Charity is rnn and opetaied enlircly by the Honorary Officers.
Grantmaking
Surplus income tnay bc allocated annually for charitablc purposes deemed suitable by those attending thc Annual
(Jencial Meeiing with P<lrticular considcrdiion beino
givcn 10 the assistsncc of youth in marine reldled education or
similar pur%uiis.
b-INANCIAL REVIF.W
INvcstment policy and objcctive5
The monies for the tiinc being t￿lon￿ing io the build may be invcstcd bv the "I rusiecs in or upon onc or more of (he
stock, shares or securitie5 folloM-in(
thdt is to sa},: public S[￿kS or funds, or Govcrnment see￿￿(]eS of thc Llnited
Kingdom, or upon frcehold or chattel. rcal securi(ie5 in England and Wales. or the bonds, debcntures. or debcnturc
stock, or guaranieed Siuck, or prefcrence or ordinary shares. or stock of any corpordtion, company or public body or
authorit}, municipal, local, commcrcial or oihcrwisc w'ith li￿rtY for ihe Tntstecs lo vary the investtnents froin tiinc to
time for any other investmenis of thc dcscriplion auihorised.
Rescrics policy
'I'he Guild deems all fund5 to bc frcc funds {unrcslriclLd funds) for usc in achicving ihe objeclivcs of the Guild. 'l-hc
Tru5tces vic￿. is that il is prudenl tv cnsure thai ihcre arc 5uificieni funds io provide fIn2llcial flcxibiliiy for the
development ofthc Guild.
Page I

1.1vc￿l Klarin¢ I".nuinccrs & Naval
Architccts (iuild
on ofihe Trusiees
ror the Year Endcd 31 Decernbcr 202i
STRUCTURE, GOVERYI ANCE AND MAIYAGEMENT
(iovcrning documcnt
Thc Ciuild is an unincorporated reui5tered Charity. The uoverning documeni of the Guild is its 'Rulc5 of the Guild"
('I'rusi Dced) as <tmcnded and agrced by The Charity Commission on 12 June 2002.
Recruitmellt and appotntment of new Iru5tees
A nL w. trustee 01 Irusiees tnay b¢ appointed by tncmbers ai an Annual Gencral Mccling. or ai a Spccial Mceling called
for that purposc. -I'he number of trusiees should never bc lcss ihan Iwo and in ihc case ufthc numbcr becoming reduced
lo Ics% than t￿0, a neiv iiustec to bring the number up to (wo or more shall be appointed at th¢ Annual General Meeting
DCXI following such a reduction. or by Special Meeting.
RF.FF.RENCF. AND ADMINISTRATIVE DF.TAILS
Regislered Charilv numher
224856
Principal addr¢ss
CJuild ()ffiLL.. CIO Jarnes Troop & Co l.td
4 1)avv koad
Astmooi Industrial E5tatc
Runcorn
Cheshirc
WA7 IP7
Trustces
RJ'ITOOP
R l) l il/.simmon5, Chair
D A Gallaoh¢r, 1 reasurcr
J I.. l)npe, ScLretary
A K'l'odd
Independent F.xamÉner
A IM Bagnall
Johnstonc Howell & Co
104 Whitbv Road
Ellcsmcrc Port
Chcshirc
CF165 OAt4
Approvcd by ord
f.rfe board oftru5tces on 29 August 2024 and Si￿]¢d on its bchalf by..
R J '[ roop- 1 rustee
Page 2

Indc
ndcni I:xamine¢5 Rc
rt io ihe TTUSt¢C5 of
Livc
ol Marine F.nuinccrs & Naval
Archiiects tiuild
Ind¢pendcllt cxaminer's report to the trustee5 of Lii'erpool Marine F.ngine¢rs & Naval Archilecty Guild
I report to ih¢ charity tiustecs on mv exdinination of ihc aeeounts of l.iNerpool Marine F.ntsineeis & Naval Archilccts
Guild (the Trust) for rhe year endcd 31 DcceTnber 2023.
Rcsponsibilitics and basRs of report
As (he charity trustees of ihe 'frusi }'ou are ie5ponsiblc for the prepardtion of the accounts in accordanc¢ wilh the
requirLments of the Charitie5 Act 2011 (Ihe Actj.
I report in respect of mv cxamination ofthc"I'rusi's accounts carried out under Scciion 145 of ihe Aci and in carrying oui
my cxaminaiion I hltve folloH'cd all applicablc I)Ire￿10n5 given by ihc Chariiy Cotnmi55ion under Seeiion 145{51(bl or
the Aci.
Indcpendent examiner's statement
I havL cumplcted mv cxaminalion_ I confirni thai no maierial maiicrs have come io my aiicnlion in conneciion with thc
examination Diving mc cause to bclicvc that in any material respect:
<iccounring tccord5 werc noi kepi in respcct of thc Trusi a5 requircd b) Seciion 130 of thc Aci- or
the accounts do not accord with ihosc recuFds- or
the acLounts do noi cotnply w'ith Ihe applicable rcquiremcnts concerninE the fom) and contenl of accounts sel out
in the Charities {Accounts and Report51 K¢gulations 2008 other ihan any rcquiremcni ihai the accounts givc a
true and fair view which is noi a matter considcrcd as part of an it]depcndenl examinalion.
I hav¢ no conceTns and have comc acr055 no other mai￿rS in conncction with the examination to which attention should
bc drawn in ihis report in ordcr to enable a prOT￿r understanding of the accounts io be rcachcd.
A M 13agnall
Johnsl(Inc Ilowcll & Lo
104 Whiiby Road
F.Ilcsmere POTI
Chcshirc
CI165 OAB
29 August 2024
Page 3

Live
l Marine r.n
inccrs & Naval
Archiiect5 Guild
Siatctnent of Financial Acti￿71]eS
for ihc Ycar Ended i l Dcccmber 2023
2022
Unre5lricled
f)Jnd
Total funds
Notes
INCOMTr. AND ENDOW.MEPiTS FROM
Donations and legacies
601
10,251
Othcr trading activities
Investment incomc
iI,906
28,578
20,671
Total
52,828
59,500
F.XPF&NiDITURE O
Eiai5ing funds
26,113
25,900
Charitable activiti
l. inancial assisiancc
23,023
25,400
Other
936
1.063
I'otal
50,072
52,i63
Nct gain￿110$Se$) on investmeRt5
17,443
(19,8531
NF.T INCOMF.I(F.XPENDITURE)
20.199
(12,716)
RF.CONCII.IATI()P4 OF FUNDS
'roial funds brought fotward
681,279
693.995
I'OTAL FUNDS CARRIED FORWARD
701.478
681,279
The notes forni part of these financial stsicmcnts
Pagc 4

I.ivc
l Marine Ln
ineets & Naval
Architects Guild
Balimce Shcct
31 December 2023
2023
Unrestrictcd
fund
2022
'rotal funds
Noies
FIXED AS.SETS
Invcstmenis
581,629
564,186
CURRF.NT ASSF.I'S
l)ebt015
Cash at bank
11,798
108,766
2,850
114.922
120.564
117,772
CREDITORS
Amounts falling due within one year
(715)
1679)
NF.T CURRF.NT ASSD:TS
119,849
117,093
TOTAL AS,SF.TS LF.SS CURKEINT
LIAIIILI'fiES
701,478
681.279
NET ASSF.TS
701,478
681,279
10
lJnrcstiicled ￿ndS
701.478
681,279
TOTAL FUNDS
701,478
681,279
Thc financial statements were approved by the Board of TnJMees and authoriscd for issue on 29 August 2024 and were
SIUFned on its bchalf bv..
op -'I'rustee
'l-hc notes forn) pan of these findncidl 51diements

Liv
l Marine E.noineers & Naval
Architecis Guild
Notes to the financial Stateinents
for the Ycar Lnded J l December 2023
ACCOUNTING POLICIF.S
Ba515 of preparing th¢ fioancial statements
'I'he financial statctncnt% of the charity, which is a public bencfjt cntity under fRS 102, havc been prepared in
accordance wilh thc Charities SORP (FRS 102) 'Accounling and Keportin
by Charitics.. Statcincnt or
Recommended Practice applicable to charities preparing their accounts in accordance i¥'iih the l.'inancial
Reporting Standard applicable in the UK and Republic of Ireland {PRS 1021 (ettcctivc l January 2019)..
l.'inancial Reporting Siandard 102 7.hc Financial Reporting Siandard applicable in ihc UK and Rcpublic of
Ircland, and the Charitics Aci 2011. The flnancial statcments have been prcparcd undcr the historical cosi
convention, w'ith thc CKCCPtion of invesimcnis which arc includcd al markei Vdlue. a5 modificd by thc revaluaiion
of cenain asseis.
Income
All incotne 15 rccoanised in th¢ Stsiemeni of Financial Activilies once ihc chariiv ha5 entitlctthcnt to the funds. it
is probable that the income will bc receivcd and the amouni can be measured rcliably.
Expenditure
l.iabilities are recognised a5 expcnditurc as soon as there is a leual or constructive oblioalion committing the
charsty to that cxpenditure. il 15 probablc that a Iran5fer of cconomic benefit5 will bc rcquired in setileTncnt and
Ihe amL¥unt of thc obligation can be measured reliabl}. Expcnditurc is accounicd for on an accruals b&&is and has
bccn classified undcr heading5 thai a￿0 egate all cost rclaied io the catcgory_ Whcrc costs cannot be dircctly
aiiribuied io particular hcadings thes. hd&e bcen allocdtcd io aciii'iiics on a basi5 consislenl M'iih ihe usc of
rcsources.
(irants offered subjcct to conditions which have not bccn met ai the ycar cnd date are noted as a commitTncnt but
nol accrued as expenditure.
Taxation
'rhe charity is cxcmpt from tax on lis charitable 3clivities.
Fund accounting
Unrcsiricicd funds can bc used in accordance wilh the chariiable objcciives at thc discretion of the irustees.
Reotricted funds can only bc used for particular resiricied purposes within the object5 of thc charity. Restrictions
aii5c whcn spccified by the donor or whcn fvnds are rdised for particular restricicd PUTP05CS.
Further explanation of ihe nature and purtx)se olwach fund is includcd in the noies to ihe financial siatements.
OTHF.R TRAD1Tr4G ACTIVITIF,S
2023
2022
'rhe annual banquet
Annudl dinncr dance
Ciolf
23.466
i,145
1,967
3,940
1.94i
31.906
28,578
Page 6
continued...

Livc
l Marine In
ineers & Naval
Archttccts Guild
Not¢s io ihe Financial Staicments- tonlinucd
for ihc Ycar Ended 31 tkccmber 2023
INVESTMF.NT INCOMF.
2023
2022
Dividcnds and in(erc5t on 5ccurities
Deposit account interesi
19,583
738
20,594
77
20,321
20,671
MAISING FiiNDS
Other tr2ding activilics
2022
The annual banquei
Annual dillner dancc
CJolf
17,765
3.316
1,077
15.726
4,131
1,985
22,158
21,842
Investment man#gcJnent costs
202)
2022
Portfolio managemeni
3.955
4,058
Aggregaie amounts
26.113
25,900
TRUSTEF.S' Rb.MUNF,RATION AND BLNTr.blTS
There werc No trustees. remunerdtion or othcr bcnefiis for ihe year Cndcd 31 December 2023 nor for ihc year
ended 31 Dcccmbcr 2022.
Trustces, expenses
202i
2022
'[ rusiees. expcnscs
198
385
COMPARATIVES FOR THE STATEMENI T OF FINANCIAL AcfiviTIES
Unreslricied
rund
INCOMF. AND ENDOWMF.P4"TS FROM
10,251
Other trading aciivitics
Inkestment incumc
28.578
20.671
Total
59,500
EXPF.NDITLRF. ON
Raisin£ funds
25.900
continued...

Live
¢)ol Marinc Enoinee15 & Naval
AichitCCl5 Guild
No
¢% to the l-.inancial Siatcmcn(s- continued
foi Ihc Ycar l.ndcd 311)ecember 202)
COMPARATIVES FOR THE STATF.MF.f+4T OF FINANCIAL ACTIVITIES- eoThtinued
Unrestrictcd
fund
Charitablc activitics
l.-inancial assi5tsncc
25,400
Other
,063
Total
52.363
Net gainsl(1055C5) on inv¢slmenis
(19,853)
NF.T INCOMF.I{F.XPF.NDITURF.)
{12,716}
RECONCILIATIOIN4 OF FL.NDS
-[ olal funds brO￿ght forward
693,995
TOTAL FUNDS CARRIF.D FORWARD
681,279
TrIXED ASSF.T INVF.STMF.NTS
Listed
investments
MARKF,T VALUE
At l January 2023
Revaluations
564,186
17.443
At 31 December 2023
581.629
NF.T BOOK VALUF.
At 31 1)ccember 202i
581.629
At 31 Dccembcr 2022
564.186
l.listorical cost at 31 December 2023 - £467,920 (2022- £471,157).
202i
2022
Investment assets in the UK
Investmcnt ass¢t5 outside the UK
388,178
193.451
i78,314
185.872
581.629
564,186
conlinued...

Live
l Marine l-.n
ineers & Naval
Archilects Guild
Notes 10 ihc financial s￿￿Ments - continued
for th¢ Year F_nded
l Dccember 2023
FIXED AS.SF.T IYVES-I-MF.NTS- continued
Investments exceeding 50/• by value of the tothl tM)nfolio:
2023
2022
Ini'esco Corporate Ilond UK Z DIS
Link l-.und Sol l.td Capita I rojan X Inc
Al11.'M Defincd Reiurns l GBP Inc
%PI)K %&P LIS Dividend Arisiocrdt5 1-.1.-I' G13P
Rio-l'into
45,799
43,574
38.651
35,864
3),884
42.746
42.524
35.325
i8.039
Cost or valuation at 31 Decetnbcr 2023 is represenied by=
l.istcd
inveslTnenis
Valuation in 2023
581,629
DF.BTORS: AMOUNTS FALLINC. DUF. WITHIY ONE YEAR
2023
2022
'I'rade debtor5
11,798
2.850
CREDITORS: AMOiiNTS Tr"ALLING DUE WITHIN ONE YF.AR
2023
2022
Oihcr crcditors
715
679
10.
MOVF.MENT IN Tr"UNI)S
Nct
rnovement
in funds
Al
At 1.1.23
Unrc5tricted fund5
(ienerdl lund
681,279
20,199
701,478
TOTAL FUND.
681,279
20,199
701,478
Net movcment in fvnds, included in the abovc arc as follows=
IneomiDg
resources
Resourccs
cxp¢nded
Gain5 and
Iossc5
Movemenl
in funds
Unrcstricted funds
Qteneral lund
52,828
(50,0721
17,443
20,199
TOTAL FUNDS
52,828
(50.072)
17,443
20,199
Page 9
continued...

Live
ool Marinc r.n
ineers & Naval
ArLhilccis Guild
Notcs io thc financial Siaieinvnis- coniinued
for il)c Year LndLd 31 t)CCCTnbcr 2023
MOVEMENT IN FLNDS- continued
Comparatives for movement in funds
Ne(
tnoi'emcni
in funds
At
il.12.22
At 1.1.22
Unrestricted lund5
GeRcral fund
69i,995
(12,7161
681,279
TOTAL FUNDS
693.995
(12,716)
681.279
Comparative net movcment in funds, includcd in ihe above are as follow5=
ITrcoTnillO
Rcsourccs
expcndcd
Movcmcni
in fund5
resources
105SCS
Unrestrieted funds
CIeneral fund
59.500
(52,363)
(19,8531
{12,716)
TOTAL FUNDS
59.500
152.J6J)
(19,853)
{12,716)
A currenl yedr 12 months and prior )'car 12 months combincd position is as follows..
Net
moi'emLni
in funds
At
31.12.23
At 1.1.22
Unrestrieted funds
Gcncral fund
693.995
7.483
701.478
TOI'AL FLTNDS
693,99%
7,483
701,478
A current jear 12 months and prior )'eat 12 months combined nct movcmcni in funds, included in ihe above are
follows=
Incoming
resource5
Resources
expended
Gains and
losses
Movement
in funds
Unrestricted funds
Gencral fund
112.i28
(102,435)
(2.410}
7,483
TOTAL FUNDS
112,328
(102.4i5)
(2,4101
7,48i
Pagc 10
continued...

Live
ool Marine F.ntiineers & Naval
Architccts Guild
Notcs to the Finantial Sialcmcnts- continued
for the Ycar kthded J I tkcembcr 2023
RELATED PARTY DISCLOSURF.S
There were no related party transaciions for the year cnded 31 DeceTnbcr 2023.
Pagcll

Livc
ool Marine F.noinccrs & Naval
Itrchiiccis (yuild
Detsiled Staiemcnl of Financial Aciivitics
for thc Y¢ar k.nded J l Dcccmbcr 2023
2023
2022
INCOME AND F.NDOWMENTS
l)onalions legacies
Don8tion5
601
10,251
Other trnding activities
'I'hc annual banquet
Annual dinner dance
(tolf
26.023
3.940
1,943
1,967
31,906
28,578
Inveslment into￿e
Dividcnd% and intcrcsl on securitics
Deposit account interest
19,583
7i8
20,594
77
20,321
20,671
I'otal ineoffling resources
52,828
59.500
LXPEINDITURF.
Other trading activities
'rhc annual banquct
Annual dinncr danec
Cjoir
17,765
i,316
1.077
15,726
4,131
1.985
22.158
21,842
' Invcstmcnt management costs
Portfolio manatiemcnt
3.955
4.058
Charitable activities
(iranls to institutions
Grants lo individuals
500
24,900
18.189
23,023
25,400
()ther
I'rusiees, cxpcnscs
198
385
Support Costs
Finance
Ilank and other trdnsaction charges
24
Governancc costs
Accountancy and Icgal fces
714
678
Toial resourccs expended
50.072
52,36i
Net incomc before gains and losses
2,756
7.137
This pagc does fotm part of the statutotv financial s(aieTnents
Page 12

l.averpool Marine l.n
inccrs & N¢ival
Archiiccts Guild
Delailed Statcment of l-inancial Activilics
for the Year Endcd 31 December 2023
2023
2022
Rcalrscd reco£ni5cd gains and losses
Realiscd U<iinsJ
'110ssLs1 on fixed assct IllVe5tments
1,416
Net incoTNC
2.756
-rhis pagc docs noi forn) part of ihe StstsEiory financial sthicmcnts
Page 13