D￿U$19Th EnveloKt ID. 4373o761.8836_4A9A_83C8￿C0w4DAoAD
H J RAWLINGS TRUST
UNAUDITED ANNUAL REPORT
& FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30TH SEPTEMBER 2024
CHARITY NUMBER - 265690

Oo¢usign Envelope ID". 43730781-883&4A9A-83C8-OC09A34DAOAD
H J RAWLINGS TRUST
TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2024
TH
The Trustees present their annual report and financial slalements of the charity for the year ended
301h September 2024.
The financial statements have been prepared in accordance with the charity's trust deed, the
Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicablè in the UK and Republic of Ireland (FRS 102).
OBJECTIVES AND ACTIVITIES
The objective of the charity is the relief of persons who are in need, hardship or distress. A
preference is to be given to employees and ex-employees of John Holt and Company (Liverpooll
Limited and of any other company which the trustee may in its absolute discretion from time to time
determine to be a subsidiary of or associated in business with John Holt and Company (Liverpooll
Limited and the widows, children and remoter issue and dependents of such employees and ex-
employees.
Grants are also made to organisations towards work with persons who are in need, hardship and
distress.
Public Benefit
The trustees have given consideration to the Charity Commission guidan￿ on public benefit.
ACHIEVEMENTS AND PERFORMANCE
Investments have been managed throughout the year by the Inveslrnent Managers, with
performance being monitored by the trustee. The trusl has therefore been able lo maintain its grant
making programme.
FINANCIAL REVIEW
Total income of £37,520 {2023'. £30,965} was received during the year. This funded grants of
£14,46012023.' £28,940) to charitable organisations. At the year end the Irust fund was valued at
£1,255,164 {2023.' £1,113,943).
Reserves Policy
The trust deed permits the spending of capital,. the trustee has, however, agreed to retain the capital
for the time being and lo invest il to produce income to rrake grants. The trustee is rranaging the
reserves lo balance the needs of current and future beneficiaries. 11 is not anticipated that the needs
of beneficiaries will diminish over time.
Investment Policy and Powers:
The trust deed permits the spending of capital,. the trustee has, however, agreed to retain the capital
for the time being and to invest it lo produce income to make grants. The trustee is managing the
reserves to balance the needs of current and future beneficiaries. It is not anticipated that the needs
of beneficiaries will diminish over time.
Risk Management:
The main risks to which the charity is exposed as identified by the trustee have been considered
and systems have been established to mitigate those risks.

Docusign Envdope 10". 43730761-8836-4A9A-83C8-OCOgA34DAQAD
H J RAWLINGS TRUST
TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2024
TH
Plans for The Future
The objectives remain unchanged for the future., the intention is for continued investment
management on a consistent basis and distribution of income in accordance with the objects stated
above.
Structure, Governance and Management
The Irust was established by the Will dated 261h March 1965 of the late H. J Rawlings, who died 5th
June 1972. On 191h November 2001, a Charity Commission Scheme replaced the Will as the
governing document charity number 265690. The objects of the scheme have been broadened and
are set out above (see Objectives and Activities).
The trust is administered by its coiporale truslee Liverpool Charity and Voluntary Services.
REFERENCE AND ADMINISTRATIVE DETAILS
Name
H J Rawlings Trust
Charity number
265690
Principal Offi
LCVS
151 Dale Street
Liverpool
L2 2AH
Liverpool Charity and Voluntary Services (LCVS), a corporate trustee,
which is incorporated under the Companies Act as a company limited
by guarantee without share capital as company number 181759, a
registered charity. number 223485, and a charitable Trusl
Corporation. LCVS trustees, who are also its directors, were as
follows during the year.
Sonia Bassey MBE
Mike Thomas
Dorcas Akeju
Sonia Bassey MBE
Maxine Ennis
Anna James
Dr Hardamanjit R Kaur
Ken Perry
John Price
Anne Reading
Michael Salla
Louise Scholes
Gemma Shone
James A Sloan
Neil John Sturmey
Mike Thomas
Investec Wealth & Investrnent
Port of Livorpool Buildings
Pier Head, Liverpocil, L3 1 NW
Trustees
Chair
Treasurer
Trustees
(Appointed 17th October 20241
(Appointed 17th October 20241
{Resigned 2nd September 20241
(Resigned 4th November 20241
(Appointed 17th October 2024)
(Resigned 30th June 2024)
Investment Manager

DIKu5ign Envelope ID". 43730761-88364A9A-83C8-OCQgA34DAOAD
H J RAWLINGS TRUST
TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2024
TH
Independent Examiner
Paula Sanchez ACCA
Score Lane
Liverpool, L16 5EF
The charity trustee is responsible for preparing a trustee's annual report and financial stalements in
accordance with applicable law and United Kingdom Accounting Standards {United Kingdom
Generally AC￿pted Accounting Practice}. The law applicable to charities in England and Wales
requires the charity trustee to prepare financial statements for each year which give a trLJe and fair
view of the state of affairs of the charity and of the incoming resources and application of resources,
of the charity for that period. In preparing the financial statements, the trustee is required to..
select suitable accounling policies and then apply them consistently.,
observe the methods and principles in the applicable Charities SORP.,
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to any material
departures thal musl be disclosed and explained in the financial statements.,
prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume
that the charily will continue in business.
The trustee is responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and
Reports) Regulations, and the provisions of the Trust deed. It is also responsible for safeguarding
the assets of the charity and taking reasonable steps for the prevention and detection of fraud and
other irregularities.
Approved by the Trustee and signed on its behalf by
Mike Thomas, Trustee
27/04/2025

INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF
H J RAWLINGS TRUST
I report lo the trustee on my examination of the accounts of H J Rawlings Tru81 ('Ihe charity,)
for the year to 30th September 2024, which are set out on pages 7 to 13.
Responsibilities and basis of report
As the trustee of the charity, you are responsible for the preparalion of the accounts in
accordance with the requirements of the Charities Act 2011 I'the 2011 Act'i.
I report in respect of my examin2tion of the charity's accounts carried out under section 145
of the 2011 Act and in carrying out my examination I have followed all the applicable
Directions given by the Charity Commission under section 14515llbl of the 2011 Act.
An independent examination does not involve gathering all the evidence that would be
required in an audit and consequently does not cover all the matters that an audiloi considers
in giving their opinion on the accounts. The planning and conduct of an audit goes beyond
the limited assurance that an independent examination can provide. Consequently, l express
no opinion as lo whether the accounts present a 'true and fair Vie￿ and my report is limited
to those specific matters sel out in the independent examiner's statement.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my
attention ill connection with the examination giving me reasonable cause to believe that in
any material respect..
accounting records were nol kept in respect of the charity as required by section
130 of the 2011 Act., or
2. the accounts do not accord with those records,. or
3. Ihe accounts do not comply with the applicable requirements concerning the form
and content of accounts set out in the Charities (Accounts and Reports)
Regulations 2008 other than any requirement that the accounts give a 'lrue 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 lo enable a proper
understanding of the accounts to be reached.
Name.. Paula Sanchez
Name of applicable listed body.. Association of Chartered Certified Accountants
Relevant professional qualification or body.. ACCA
Dale..
. 5th May 2025

Do￿￿g￿ Envdope ID. 4373O761-8836-4A9A-83C8￿cO9A34DAoAD
H J RAWLINGS TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30YH SEPTEMBER 2024
Unrestricted Funds
Capital
Funds
2024
Notes
Income
Funds
2024
Total
2024
Total
2023
Income from:
Investments
37,520
37,520
30,965
Total inc'ome
37,520
37,520
30,965
Expenditure on:
Charitable activities
23,170
23,170
38,110
Total expenditure
23,170
23,170
38,110
Net incomel{expenditurel
14,350
14,350
{7,145)
Net gainl(lossl on investment
assets
126,871
126,871
30,895
Net movement in funds
14,350
126.871
141,221
23,750
Reconciliation of funds..
Total funds brought forward
1,156
1,112,787 1,113,943 1,090,193
Total funds carried forward
15,506
1,239,658 1,255,164 1,113,943
The notes on pages 9 to 13 form part of these accounts.

Ottusign Envelope ID.. 43730761.8836_4AgA_83C8-OCOgA34DAOAD
H J RAWLINGS TRUST
BALANCE SHEET AS AT 30TH SEPTEMBER 2024
Notes
30th September 2024
30th September 2023
Fixed Assets
Investments
1,239,658
1,112,787
Current Assets
Cash balance
22,936
7,576
Current Liabilities
Creditors
(7,4301
16,420)
Net Current Assets
15,506
1,156
Net Assets
1,255,164
1,113,943
The funds of the charity:
Unrestricted Funds:
Capital Funds
Income Funds
1,239,658
15,506
1,112,787
1,156
1,255,164
1,113,943
Approved and authorised for issue by the Trustee and signed on its behalf by
DoCus*￿ed by
Mike Thomas','Yrustee
27/04/202 5
Dated..

Docusign Envelope ID". 43730761.8636_4A9A_83C8-OC09A34DAOAD
H J RAWLINGS TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024
1. ACCOUNTING POLICIES
Basis of Accounting
The financial statements have been prepared in accordan￿ with the Statement of
Recommended Practice.. (SORP 20191 Accounting and Reporting by Charities preparing
their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK
and RepLJblic of Ireland {FRS102} and Charities Act 2011.
The accounts have been prepared under the historical cost convention with items
recognised at cost or transaction value unless otherwise stated in the relevant notels) to
these accounts.
The trust constitutes a public benefit entity as defined by FRS 102.
The accounts are prepared in sterling, which is the functional currency of the charity.
Monetary amounts in these financial statements are rounded to the nearest £.
The Charity has taken advantage of the provisions in the SORP for Charities applying FRS
102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
Going concern
Al the time of approving the accounts, the trustee has reasonable expectation that the
charity has adequate resources to Continue in operational existence for the foreseeable
future. Thus the trustee continues to adopt the going concern basis of accounting in
preparing the accounts.
Investments
In accordance with Statement of Recommended Practice.. Accounting and Reporting by
Charities (SORP 2019), investments held as fixed assets are slated al fair value. Realised
and unrealised gains and losses are dealt with as movements on the Capital Fund.
Investments are valued at the mid-market price on the valuation date.
Fund accounting
Unrestricted funds are considered 'free' reserves and are available for use or retention at
the discretion of the Trustees, in accordance with the charity's objectives. Free reserves
are undesignaled funds available for the furtherance of the general objectives of the charity.
Income recognition
Income from investments comprises dividend income and interest and are accounted for
when re￿iVed in the financial year. Donations are recognised at the earlier of notification
or dale of receipt, in the case of the third-party donations and legacy income when received
by the organisation.
Expenditure recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive
c)bligalion committing the Charity to that expenditure, it is probable that settlement will be
required, and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accrual basis. All expenses, including support and
governance costs, are allocated or apportioned to the applicable expenditure headings in
the statement of financial activities.

D￿SIgn Envdope ID." 43730761-8836-4A9A-83C8-OCOgA34DAOAD
H J RAWLINGS TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024
Raising funds costs relate to expenses incurred in the management of the investment
assets. Charitable activities include grant funding, along with associated support costs, to
beneficiaries.
These are dealt with in the Statement of Financial Activities when payment has been
approved by the charity. Governance costs relate lo compliance with constitutional and
stalulory requirements and specifically include a11 costs incurred by the charity in producing
the Annual Report.
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other
short-term liquid inveslments wilh original maturities of three months or less, and bank
overdrafts.
Financial instruments
The charity has elected lo apply the provisions of Section 11 'Basic Financial Instruments,
and Section 12 '01her Financial InslrutTr)ents Issues. of FRS 102 to all of its financial
instruments.
Financial instruments are recognised in the charity's balan￿ sheet when the charity
becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial
statements, when there is a legally enforceable right lo set off the recognised amounts and
there is an intention to settle on a net basis or to realise the asset and settle the liability
simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially
measured at transaction price including transaction cosls and are subsequently carried at
amortised cost using the effective interest method unless the arrangement constitutes a
financing transaction, where the transaction is measured at the present value of the future
receipts discounted at a market rale of interest. Financial assets classified as receivable
within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors are initially recognised at transaction price
unless the arrangement constitutes a financing transaction, where the debt instrument is
measured al the present value of the future receipts discounted al a market rate of interest.
Financial liabilities classified as payable within one year are not amortlsed.
Debt instruments are subsequently carried at amortised cost, using the effective interest
rate method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or
are discharged or cancelled.
Taxation
The charity benefits from various exemptions from taxation afforded by tax legislation and
is not liable to corporation tax on income or gains falling within those exemptions. Partial
recovery is made of tax credits on UK dividend incorne. The charity is not able to recover
Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.
io

Do¢usign Envelope ID. 43730761.8836.4AgA-83C8.OCOgA34DAOAD
H J RAWLINGS TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024
Critical Accounting Estimates and Judgements
In the application of the charity's accounting policies, the trustees are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities
that are not readily apparent from other sources. The eslimales and associated
assumptions are based on historical experien￿ and other factors that are considered to
be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an on-going basis. Revisions
lo accounting estimates are recognised in the period in which the estimate is revised where
Ihe revision affects only that period, or in the period of Ihe revision and future periods where
the revision affects both current and future periods.
2. Income and endowments from:
Income
Funds
2024
Capital Total Total
Funds
2024
2024
2023
b. Investments
Investments dividends and interest
37,520
37,520 30,965
3. Expenditure on charitable activities:
Analysed as follows".
2024
2023
Direct charitable expenditure..
Grant funding
Grant support administration costs -
LCVS
Grant making administration costs -
14,460
4,950
28,940
5,500
LCVS
3,050
3,020
22,460
37,460
2024
2023
Support & Governance costs."
Independent examination
Administration - LCVS
310
400
250
400
710
650
Total expenditure on charitable
activities
23,170
38,110
li

DO¢￿￿gn Envdop8 ID 43730761-863fAA9A-B3C&OC09A34DAOAD
H J RAWLINGS TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024
During the year the following grants were made..
Grants to organisations of £1,000
and over
Breckfield & North Everton
Caring Connections
MY Merseyside Community Training
Plus One Community Learning CIC
The Hope Foundation
3,000
3,000
2,000
2,520
1,500
12,020
2,440
Grants under £1,000
14,460
4. Fixed Asset Investments
2024
2023
Quoted Investments:
Market value al 1st October 2023
Unrealised gainlllossesl on
investment assets
1,112,787
126,871
1,081,892
30,895
Market value at 30th September
2024
1,239,658
1,112,787
Book value at 30th September 2024
730,453
730,453
The Trust holds 1000/0 of ils investments in a Charity Commission approved pooling
scheme, the Settlors, Trust Fund ISTF), administered by Liverpool Charity and
Voluntary Services and managed by Inveslec Wealth and Investment. At 30th
September 2024, the assets of STF had a total market value of £33,907,87512023'.
£30,684,344) of which £1,239,658 12023.. £1,112,787) is an asset of the trust. All
investments are held primarily to provide an investment return.
5. Creditors
2024
2023
Administration - LCVS
Independent examination fee
6,870
560
6,170
250
7,430
6,420
12

Docusign Envelope ID." 43730761-883&4A9A-83C8￿Co9A34DAOAD
H J RAWLINGS TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30YH SEPTEMBER 2024
6. Unrestricted Funds
Income Fund.. Investment income 2nd donations received for distribution as
grants lo charitable voluntary organisations.
Capital Fund.. Funds held provide income for the ongoing activities of the trusl.
7. Related Party Transactions
Charitable activities.. these include £4,95012023.' £5,500) grant making support costs
and £3,050 (2023.. £3,020) grant making administration costs payable to LCVS and
also a grant of £nil 12023.. £12,500) to the LCVS Aid in Sickness Fund, £nil 12023..
£14,000) to the LCVS Everyday Changes Fund
Support and governance costs include £46012023.. £400) payable to LCVS in respect
of accountancy and trust administration.
Creditors.. these include £6,93012023.' £6,170} owing to LCVS at the year end.
LCVS is related to the Trust by virtue of being the Corporate Trustee.
No trustee received remuneration or expenses as part of their role as Trustee of
the charity.
13