**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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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