REGISTERED CHARITY NUMBER: 281097
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
FOR
ROGER TANNER TRUST
Jane Cooksey Limited 15/16 Boarshurst Bus. Park, Boarshurst Lane, Greenfield
Oldham Lancashire OL3 7ER
ROGER TANNER TRUST
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Cash Flow Statement | 6 | ||
| Notes to the Cash Flow Statement | 7 | ||
| Notes to the Financial Statements | 8 | to | 13 |
| Detailed Statement of Financial Activities | 14 |
ROGER TANNER TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The furtherance of arts, sports and recreation in Saddleworth and the surrounding areas. This includes educational and training initiatives, the promotion of cultural activities, remembering our heritage and sustaining the character of our environment.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
During the year 9 grants were made to local charities and projects totalling £78,258.
FINANCIAL REVIEW
Reserves policy
The Trustees have considered the wishes of the principal donor in formulating a reserves policy. These were to establish a capital sum which should be maintained in line with inflation, if possible, through the retention of some income.
Donations and grants should be paid out of income earned from the capital, although the trustees may make donations out of capital for worthwhile major projects.
Incoming resources for the year were £859,223 (2023 - £15,194) and resources expended were £83,422 (2023 - £25,898).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
281097
Principal address
Wenlock Ryefields Drive Uppemill Oldham OL3 6BX
Trustees
I Mills M A Illingworth K Sanders
Independent Examiner
Jane Cooksey Jane Cooksey Limited 15/16 Boarshurst Bus. Park, Boarshurst Lane, Greenfield Oldham Lancashire OL3 7ER
Page 1
ROGER TANNER TRUST
FOR THE YEAR ENDED 31 DECEMBER 2024
REPORT OF THE TRUSTEES
Approved by order of the board of trustees on 28 October 2025 and signed on its behalf by:
K Sanders - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROGER TANNER TRUST
Independent examiner's report to the trustees of Roger Tanner Trust
I report to the charity trustees on my examination of the accounts of Roger Tanner Trust (the Trust) for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the 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 true 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 to enable a proper understanding of the accounts to be reached.
Jane Cooksey The Association of Chartered Certified Accountants
Jane Cooksey Limited 15/16 Boarshurst Bus. Park, Boarshurst Lane, Greenfield Oldham Lancashire OL3 7ER
28 October 2025
Page 3
ROGER TANNER TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Charitable activities 4 Charitable activities Investment income 3 Other income Total EXPENDITURE ON Charitable activities 5 Charitable activities Other Total Net gains on investments NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2024 Unrestricted fund £ 850,000 2,250 6,723 250 859,223 82,972 450 83,422 79,692 855,493 1,451,087 2,306,580 |
2023 Total funds £ - 2,030 11,284 1,880 15,194 25,898 - 25,898 - (10,704) 1,461,791 1,451,087 |
|---|---|---|
The notes form part of these financial statements
Page 4
ROGER TANNER TRUST
BALANCE SHEET
31 DECEMBER 2024
| Notes FIXED ASSETS Tangible assets 10 Investments 11 CURRENT ASSETS Cash at bank CREDITORS Amounts falling due within one year 12 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 13 Unrestricted funds TOTAL FUNDS |
2024 Unrestricted fund £ 93,000 1,710,792 1,803,792 503,238 (450) 502,788 2,306,580 2,306,580 2,306,580 2,306,580 |
2023 Total funds £ 93,000 1,100,100 |
|---|---|---|
| 1,193,100 257,987 - |
||
| 257,987 | ||
| 1,451,087 | ||
| 1,451,087 | ||
| 1,451,087 | ||
| 1,451,087 |
The financial statements were approved by the Board of Trustees and authorised for issue on 28 October 2025 and were signed on its behalf by:
M A Illingworth - Trustee
Andrew Illingworth (Oct 29, 2025 21:30:09 GMT)
K Sanders - Trustee
I Mills - Trustee
Ian Mills (Oct 29, 2025 22:26:31 GMT)
The notes form part of these financial statements
Page 5
ROGER TANNER TRUST
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2024
| Notes Cash flows from operating activities Cash generated from operations 1 Net cash provided by/(used in) operating activities Cash flows from investing activities Purchase of fixed asset investments Interest received Net cash used in investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
2024 £ 769,528 769,528 (531,000) 6,723 (524,277) 245,251 257,987 503,238 |
2023 £ (21,988) (21,988) (1,100,100 ) 11,284 (1,088,816 ) (1,110,804 ) 1,368,791 257,987 |
|---|---|---|
The notes form part of these financial statements
Page 6
ROGER TANNER TRUST
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024
1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
| OPERATING ACTIVITIES | ||
|---|---|---|
| Net income/(expenditure) for the reporting period (as per the Statement of Financial Activities) Adjustments for: Losses on investments Interest received Increase in creditors Net cash provided by/(used in) operations |
2024 £ 855,493 (79,692) (6,723) 450 769,528 |
2023 £ (10,704) - (11,284) - |
| (21,988) |
2. ANALYSIS OF CHANGES IN NET FUNDS
| At 1.1.24 | Cash flow | At 31.12.24 | |
|---|---|---|---|
| £ | £ | £ | |
| Net cash | |||
| Cash at bank | 257,987 | 245,251 | 503,238 |
| 257,987 | 245,251 | 503,238 | |
| Total | 257,987 | 245,251 | 503,238 |
The notes form part of these financial statements
Page 7
ROGER TANNER TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. DONATIONS AND LEGACIES
| DONATIONS AND LEGACIES | |||
|---|---|---|---|
| 2024 | 2023 | ||
| £ | £ | ||
| Legacies | 850,000 | - |
continued...
Page 8
ROGER TANNER TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
| 3. INVESTMENT INCOME Deposit account interest 4. INCOME FROM CHARITABLE ACTIVITIES Activity Rental income Charitable activities 5. CHARITABLE ACTIVITIES COSTS Charitable activities 6. GRANTS PAYABLE Charitable activities 7. SUPPORT COSTS Other resources expended |
2024 2023 £ £ 6,723 11,284 2024 2023 £ £ 2,250 2,030 Grant funding of activities Direct (see note Costs 6) Totals £ £ £ 4,714 78,258 82,972 2024 2023 £ £ 78,258 22,000 Governance costs £ 450 |
|---|---|
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
continued...
Page 9
ROGER TANNER TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Charitable activities Charitable activities Investment income Other income Total EXPENDITURE ON Charitable activities Charitable activities NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 10. TANGIBLE FIXED ASSETS COST At 1 January 2024 and 31 December 2024 NET BOOK VALUE At 31 December 2024 At 31 December 2023 11. FIXED ASSET INVESTMENTS MARKET VALUE At 1 January 2024 Additions Revaluations At 31 December 2024 NET BOOK VALUE At 31 December 2024 At 31 December 2023 |
Unrestricted fund £ 2,030 11,284 1,880 15,194 25,898 (10,704) 1,461,791 1,451,087 Freehold property £ 93,000 93,000 93,000 Listed investments £ 1,100,100 531,000 79,692 1,710,792 1,710,792 1,100,100 |
|
|---|---|---|
continued...
Page 10
ROGER TANNER TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
11. FIXED ASSET INVESTMENTS - continued
The investments are managed by a third party investment group. They are held at fair value, which is based on market value at the balance sheet date. The geographical analysis of the investment portfolio is as follows:
UK 44.02% Rest of the world 55.98%
Cost or valuation at 31 December 2024 is represented by:
| Valuation in 2024 Cost |
Listed investments £ 79,692 1,631,100 1,710,792 |
|---|---|
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other creditors 13. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as Unrestricted funds General fund TOTAL FUNDS |
follows: Incoming resources £ 859,223 859,223 |
At 1.1.24 £ 1,451,087 1,451,087 Resources expended £ (83,422) (83,422) |
2024 £ 450 Net movement in funds £ 855,493 855,493 Gains and losses £ 79,692 79,692 |
2023 £ - At 31.12.24 £ 2,306,580 2,306,580 Movement in funds £ 855,493 855,493 |
|
|---|---|---|---|---|---|
continued...
Page 11
ROGER TANNER TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
13. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.1.23 £ Unrestricted funds General fund 1,461,791 TOTAL FUNDS 1,461,791 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 15,194 TOTAL FUNDS 15,194 |
Net movement in funds £ (10,704) (10,704) Resources expended £ (25,898) (25,898) |
At 31.12.23 £ 1,451,087 |
At 31.12.23 £ 1,451,087 |
|---|---|---|---|
| 1,451,087 | |||
| Movement in funds £ (10,704) (10,704) |
|||
| (10,704) |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.1.23 £ 1,461,791 1,461,791 |
Net movement in funds £ 844,789 844,789 |
At 31.12.24 £ 2,306,580 |
|---|---|---|---|
| 2,306,580 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 874,417 874,417 |
Resources expended £ (109,320) (109,320) |
Gains and Movement losses in funds £ £ 79,692 844,789 79,692 844,789 |
Gains and Movement losses in funds £ £ 79,692 844,789 79,692 844,789 |
|---|---|---|---|---|
| 844,789 |
continued...
Page 12
ROGER TANNER TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
Page 13
ROGER TANNER TRUST
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
| INCOME AND ENDOWMENTS Donations and legacies Legacies Investment income Deposit account interest Charitable activities Rental income Other income Other income Total incoming resources EXPENDITURE Charitable activities Sundries Legal & professional fees Property costs Grants to institutions Support costs Governance costs Accountancy and legal fees Total resources expended Net income/(expenditure) |
2024 £ 850,000 6,723 2,250 250 859,223 38 - 4,676 78,258 82,972 450 83,422 775,801 |
2023 £ - 11,284 2,030 1,880 15,194 715 739 2,444 22,000 25,898 - 25,898 (10,704) |
|---|---|---|
This page does not form part of the statutory financial statements
Page 14
2025-10-29
Roger Tanner Trust Accounts '24
Final Audit Report
Created: 2025-10-29 By: Kevin Sanders (kevin@23-degrees.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAY287vKOabf0mIzYQ36wMWzmRTmPZqae9
"Roger Tanner Trust Accounts '24" History
Document created by Kevin Sanders (kevin@23-degrees.co.uk) 2025-10-29 - 8:58:58 PM GMT
Document emailed to Andrew Illingworth (andrewillingworth@btinternet.com) for signature 2025-10-29 - 8:59:02 PM GMT
Document emailed to Ian Mills (ianrgmills@gmail.com) for signature 2025-10-29 - 8:59:02 PM GMT
Email viewed by Ian Mills (ianrgmills@gmail.com) 2025-10-29 - 8:59:07 PM GMT
Email viewed by Andrew Illingworth (andrewillingworth@btinternet.com) 2025-10-29 - 9:29:18 PM GMT
Document e-signed by Andrew Illingworth (andrewillingworth@btinternet.com) Signature Date: 2025-10-29 - 9:30:09 PM GMT - Time Source: server
Document e-signed by Ian Mills (ianrgmills@gmail.com) Signature Date: 2025-10-29 - 10:26:31 PM GMT - Time Source: server
Agreement completed.
2025-10-29 - 10:26:31 PM GMT