FINANCIAL STATEMENrs FOR THE YE4R ENDED 31 DECEMBER 2021 FtNANCIkL STATEMENrs FOR THE YEtlR ENDED 31DECEMBER 2011 Leg31 and administr2trffe details Report of the Tntstees Report 0£ tbe independent exami Ptiticipal accounting poliaes Statement of finan(isl activities B212nce sheet Notes to the fiD2llci21 statements LE&4L AND ADMINISTRATIVE DETAILS Registeted Chatity Number 228646 Address c/0 Tickle Hall Ctoss 2 Detby Street Prescot L34 3LJ Trnstees Rev J Taylor M Sou)merfidd G Appleton K J Portex A Capewell J Omie (appointed I l.11.23) Bankers NationAI Westmitistet Bank PIC I1ve￿O01 Customet Setvice Centre Stevenson Way W2verttee Iiverpool L13 INW Independent Ejvaminer D J Hudd FCA Livesey Spottiswood Registered Auditors & Chartered Accountants 17 Geotge Street St Helens Merseyside WAIO IDB OIJVER LYMES CHARITY REPORT OF THE TRUSTEES FOR THE YE4R ENDED 31 DECEMBER 2023 The Ttustees ptesent theit teport together financi21 st2tements for the ye2r ended 31 Decemb￿ 2023. ObjectÉves and Otgatiisation The chatitys governing document is dated 27 June 1958 and was regIS￿ed 25 October 1963. The ofj&nal d]aritsble objects were:_ The ptovision 2nd maintenance of Athertons alms houses, to be occupied by two poot membet5 of the Chutch of Eng12nd 2nd Iesidents of the Uxbao District of Pr¢scot' PtOViSiOll 2nd m2inten2nce 0£ Sewells 21mshouse foi a poot person of tbe Utban District of Ptescot 2nd Provision and n)aiatetwice of othet almshouses fot the poot in the Utban Distiict of Pte5COt and the Patish of Triston. Following sale of the 2hnshouses the orgznisation now holds fi)nds. ptimanly invested witb CCDI. The chatit(s objectives ate cutrendy ill the ptocess of being tedrafted to meet tbis change. Committee and Ttustees Members of the Committee at the end of the ye2t 2re ]isted bdow:_ Rev J Taylot M Sommerfidd G Appleton K J Portet S Martin A Capewell J Orme Fitiancial Review and Statement of Policies The attached fillallcial statements show the current state of the fin2nces, which the Trustees Consider to be sound. OLIVER LYMES CHARITY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 (contxnued) Investment Policy The cl]2ritys Sjnds ate held pnrtnanty with CCLA who the portfojjo of iavestments on behaIf of tbe Trnstees. PubIxc Benefit The Trustee's Report and the Financial Statemet¢ts ate ptepated having due iewd to the Chatity ComLwssion's guidance on public benefit and demonstrate how the otganisation's objectives. actrities 2nd petEottnance meet these tequitements. The atea of benefit ts Prescot 2nd tFhi8ton. Resetves Policy It is the policy of the cl￿tity to hold tesetves in its untestrirted funds in otdet to estsblish 2n 2ppropri2te level of wot]utig capitsl and to ptotect the future operations of the ck]2tity from the effects of any unforeseen and matetial vaD2tions in its income streams. as part OF a po]icy of good financial management Risk Management The Trnstees continue to be aware of tbeii respon￿￿1]ity tegarding tisk management glld meet tegthtly to continue to ptofile tisks. examine controls a]ready in pkce and embed controls to ti]itigate sjgnificant tisks. TTh￿teeS, Responsibilities fot the Floanci￿ Ststements Clutity law req7]ites the Tn￿teeS to ptepare financial st2tements for each financi21 yeat, which give 2 true and fair view of the finanoal 2Cttvities of the charity during the year 2nd of its financial position at tbe yeat en(1 In ptepatÉng those fit]anaAI statements, the Tnjstees should Eollow best p£actice an&. sdect suitable accounting policies and then appty them consisten make judgements 2nd estirnates th2t are re2sonable god pruden¢ prepare the financial statements on the going concern basis unless it is inapproptiate to ptesume that the chatity will coatinue in oper2ti0 The Trnstees ate responsible fot keeping ptopet accounimg tecotds, which disclose Ivith teasonable accuracy the financi21 Position of the cl12nty 2nd wbich en2ble them to Lscert2in the fin3aCiAI Position of the chatity and to ensure that the fin2nci21 statements comply with the Clwities Act 2011 and tegulations thete-undet. They ate glso tesponsible for safeguar￿ the assets of the ch3tity and fot tsking reasonable steps for the pieventioo and detection of fraud 2nd other irregu12rities. ON BEHALF OF THE TRUSTEES Trnstee Date: Or101)￿24 OIJVER LYMES CHARITY INDEPENDENf EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 I teport on the accounts for the yeat ended 31 Decembex 2023 set out on pages 5 to 8. Respective Responsibilities of Tn￿tee8 and Examitiet The chatitys trustees ate tesponsible fot the pteparation of the accounts. The chatity's trustees considet that an audit is not required for this ye2r (under Section 144(2) of the Chatities Act 2011) 2nd tbat an independent exatiJi02tion is tequiied Havitig satisfied myself that the cknity is not subject to auth't under chatity law and is eligible fot illdependeat eiatnilmti0￿ it ts my tesponsibility to: euti]ine the accounts undex Section 145 of the 2011 Act to follow the ptocedutes laid down in the Genetal Directions given by the Chatity Con]mission (undet Section 145(5)(b) of the 2011 Act)" 2nd to state whether p2rticu]2r m2tters have come to my attention. Basis of Independent Examitie£s Report My examination was eAttted out in accordance ￿1th the Genetal Directions given by tbe Charity CotDmission. An exaMi￿tiOn iodudes a review of the 2ccounting recotds kept by the ch￿lty and a compatisoll of the accounts presented with those tecords. It also indudes considetation of any unusual items ot disdosutes in the accounts. 2nd seekn-og exp12nations from you as trustees concerning 2ny such matters. The pmcedures undertaken do not provide all the evidence that would be requtred in an audi¢ and consequently no opinion is given as to whether tbe 2ccounts present a 'trne and fair vie¢ and the report is Iilljited to those matters set out in the staten￿llts below. Independent Examxne£s Ststement la conoection with my examinatio￿ no mattet has come to my attention: which gives me reasonable cause to be]ieve th2¢ in 2ny mat￿121 respec¢ the requixements to keep 2ccounttng tecords in accord2nce with Section 130 of the Ch￿ltieS ACL to prep2te accounts which accord with the 2ccounttng records" to compty with the 2pp]ic2ble tequirements set out in the Chatities (Accounts and Reports) Regulations 2008. have not been met. or to wbich, in my opioion, attention should bc dtawn in otdet to enable a ptOP￿ undetstsndmg of the accounts to be reach D J Hudd BA FCA livesey Spottiswood Charteted Accountants St Helens Metsey5ide WAIO IDB Date: OLIVER LYMES CHARITY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 PRINCIPAL Accouf•fTING POMCIES Basis of Prepatation The fllwicial statements have been ptepated on a receipts 2nd payments basis. The tDJStees considet that there ate no m2t￿l21 uncertainties atising about the CI￿lty'S 2biIity to continue as a going concem. The sigDific2nt 2ccounting policies applied in the prepar2tion of these fin2ncial st2tements are set out bdow. These policies have been consistently applied to all yedts ptesented unless othenFise state(L Incomlng Resoutces All donations are induded in full in the statement of fiJ]an(ual actsFities when receive(L lovestment income is iecognised when teceive(L Expendkture Expenditure, which ts clwged when Pai￿ is allocated between: expenditure incutred ditectty to the fidSlment of the chatitys objectives (ditect ch￿l￿ble) eTenditute incutted in the management and admintstration of the chatity Gtants and Donations Gtants and donations ate made in accotdance with the C￿￿ti￿$ objectives. Applications for grants are invited fot the purcbase of specific capital expenditure from mainly locally based cl]atities, and if consideted appropriate. ate then apptoved by the Committee befote the gmt is made. Fund Account￿tig The genetal fi]nd is consideted to be u￿reSti1Cted and compLises aIl illcoming tesoutces teceived ot geoerated for ezpenditure on the gener21 objectives of the charity. Investments Inveslments ate valued at matket value at tbe balance sheet date. OLIVER LYMES CHAIUTY STATEMENf OF FINANCIAL ACTtVITIES FOR THE TrEAR ENDED 31 DECEMBER 2023 Notes Unrestsicted Funds 2023 Unrestricted Funds 2022 Income IncomAng resources Voluntaty income Investtnent income Totsl incoming tesoutces 1.981 23 498 Expenditure Resources expended Cbatitable activities gtants and donations Management admintstration Totsl tesources expended 285.500 18,000 288 145 102 Net outgoing expenditute (262,956) (5,486) Othet recognised Uosses)/gains (Losses)/G2ins on investment assets 396 356 133.400 393 821 (399.30T) Fund bgjances brought fotwatd at l January 2023 3 711927 4111234 Fund b21ances c2rtxed forward at 31 December 2013 The accompanying accounting policies and notes fotro an integtal part of these fin8ncial statements. BAIANCE SHEEr FOR THE YL4R ENDED 31 DECEMBER 2023 Notes 2013 2022 Fixed Assets Investments 3.717.032 3.665.552 Cuttent Assets Cash at bank 128 Funds Untestiicted fimds. genetal fimds The fin2nci21 ststements were approved by the Ttustees on on the Ttustees. behalf bT. of107) 2o2t and signed 3¥7+ CL_ The accompanying accoimling po]i(2es and note5 forni an integtal part of these fin2na21 statements. NOTES TO THE FINANCIAL gfATEMENrs FOR THE YEAR ENDED 31 DECEMBER 2023 Investment Income 2023 2022 Investments held by Fund M2n2g¢r Investments 2023 2022 Hdd b Investment Matket value at begmnmg of year Disposals 3,655.552 (344.870 4.049.373 Net Gain/(IL)ss) on Revaluation 393 821 Mad£et vglue at end of yeat 3.707,032 3.655,552 Othet Inveslments Clwitable athities gtattts and donations 20 2022 Cgring Connections Willowbrook Hospice AvondaEe Ptescot Chatities fot the Poot 28,500 150,000 100,000 18,000