FIINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2023
REGISTERED CHARITY NO: 327021

FINANCIAL STATEMETrrrs
FOR THE YEAR ENDED 30 SEvfEMBER 2023
Legal 2nd administrative details
Report of the Trustees
Report of the independent examiner
Piinapal accounting pojicies
Statement of financial activities
Balance sheet
Notes to the fllllncial ststements
8-10

WEST LANCASHIRE MARK CHARITY FUND
LEGAL AND ADMINISTRATIVE DETAILS
RcgAStetcd ChatAty Numbet
327021
Addre88
c/0 25 Hough Lane
LEyland
Lxncxghire
PR5 2SB
Trustees
K A Bvatdmote
P Connolly
M J Clarke
GHLee
Comnllttee
K A Btrar(Imote
P Connolly
GHLee
M J C12tke
G F Betkley {Ch2itman)
J C Bicknell
M M Ev2ns (Hon Tteasutet)
L F Norton
P H Taxffe
EJ Sarti
C Hughes (Hon.Sectetary)
Hon Tteasutet
M M Evans
Hon Sectetary
C Hughes
National Westininster Bank PIC
City Office
22 Casde Street
LiveLpooI
L69 2BE
Indcpendcnt Examinct
D J Hudd FCA
Livesey Spottiswood
Registered Auditors &
chart￿ed Accountants
17 George Street
St Helens
m￿seyS1de
WAIO IDB

WEST LANCASHIRE MARK CHARITY FUND
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEiyfEMBER 2011
The Trustees present tbeir report together financial ststements for the yexr ended 30 September 2023.
Objectives and Otganisation
West L￿c3Shiie Mark Charxty Fund was established by a Declaration of Trnst dated 2 June 1985 and ts
iegigtered with tbe Charity Con)mission No. 327021.
The object of the Furnd is to taise fL]nds for the benefit of Such Masonic ehatities or other charitsble
institutions. societies and objects. as the Committee shall from time to litne dJtecL
The Jnanagement 0£ the Fund is under the control of the Comn]ittee.
Committee and Ttustees
Members of the Con]mittee at the end of the year are listed below.'-
K A Beardmore
P Connolly
GHLEe
M J Clarke
G F Berkley (Cb*itinan)
J C Biclinell
M M Evans
E J Sarti
L F Norton
P H Taaffe
C Hugbes
The Hon Ttexsurer dU￿g the year was M M Evxns and tbe Hon Secretary wxs C Hugbes.
The TTh￿tees ate K A Beardmote. P Connolly, M J Clarke and G H IEe.
The chatiry is administered by the Con]ti)ittee who meet regularly throughout the year.
All Comn)ittee membets tetire by rotation eich year and nydy stand for re-election. Election of Tn￿teeS
and Committee membets is by eKisiing Tmstees and Committee tnembets.
Within the Committee and Trustees there is * wide range of expertise exP￿ienCe.
Fitiancial Review and Statement of Policie$
The Xtt2ched Snancial statements show the current state of the finances, which the Trnstees consider to be
sound.
The Charity bad incoming resources of £29,533 (2022: £32.893) and outgoing expenditute of £27,562
(2022: £30.053). excluding unrealised ga]ns/Q ) on itLvesth]ents. iesulting in net incon]ing resoutces of
osses
£1,971 (2022.. £2,840). The tesources expended comptised £21,325 (2022: £26,032) of grants and
donations made to other ch2tities in accotdance with the Ckwity's objectives, 2nd £1,584 (2022: £1,321) on
its management and admjnistration.

WEST LANCASHIRE MARK CHARITY FUND
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEvfEMBER 2023 (continued)
Investment Pollcy
The committee meets reg￿rIY to considet the chatity's fUncl￿g position and throughout the year funds
h2ve been had in intetest beating accounts with the charity's bankets) yielding a return of less than I'/0. In
addition, there is a poitfo]io of investtnents managed by Investcc on behalf of the Ch￿￿ty.
Public Bettefit
Thc Tmstcc's Report and the Finaocial St2tementS 2re ptepated having due rewd to the Chatity
CommisSLoll5 guid2nce on public benefit and demonstrate how the otganisatiot]'s objectives. activities and
perforniance meet these requirements.
Reserves Policy
It 15 the policy of the charity to hold tesettres in Lts unrestticted funds in order to establish an appropriate
level of working capital and to piot¢ct the ￿t￿re operations of the chxtity ftom the effects of 2ny
unfoteseen xnd material vxtiations in its income stre2n￿, as Part of a po]icy of good financial management.
Risk Management
The T￿￿teeS continue to be awate of theit t¢sponsibiJity regarding risk mxn2gement 2nd meet regularly to
continue to ptofile risks, examine controls 21teady in place and embed controls to mitigate signifiC￿t nsks.
Trnstees, Responsibillties for the Financial Statements
Charity law requites the Trustees to PTepate financial statem¢nts for each financi21 yext, which give # true
and fair view of the financial activities of the ch￿lty during the year and of its fmanaal position at tbe yeat
end. In Preparing those financial ststements, the Trnstees should follow best practice and:
select suitable xccounting policies and then apply them consistendy.
make judgements and estimates that are reasonable and prudent.
prepare the financial statements on the going concern basis unless it is inappropriate to ptesume
thxt the charity will continue in operation.
The Trnstres are responsible for keeping proper accounting records, which disclose with reasonable
accuracy the financigl Position of the charity 2nd which enxble them to 2scert2in the financial position of
the charlty and to ensure that the financial statements comply ￿t￿ the Charities Act 2011 and regulations
thete under. They ate also responsible for safeguarding tbe assets of the charity and for taking teasonable
steps fot the prevention wd dctcction of ￿lld and othet ittegLthities.
ON BEHALF OF THE TRUSTEES
K A BeardmoIe
Trustee

WEST LANCASHIRE MARK CHAIUTY FUND
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2023
I tcport on the accounts fot the Ye￿ ended 30 Septembei 2023, set out on pages 5 to 10.
Rcspcctive Rcsponsibijities of Ttustees and Examinet
The charity's tr￿SteeS ate responsible fot the pteparation of the accounts. The cbatity's trustees consider
that auiht is not requited for this y¢2t (uttder Section 144(2) of the Ch2tities Act 2011) 2nd that
independent examination is required.
Having satisfied myself that the cbarity is not subject to audit undet chuity law and is eligible fot
indepcndcnt ¢X2mination, it is my tesponsibi]ity to:
exatnine the accounts under Sectiott 145 of the 2011 Act
to follow the ptocedures kn"d down in the General Dir¢cti0tt5 given by th¢ Chatity Commission
(under Section 145(5)0)) of the 2011 Act). and
to st2te whethet P2rticu12t mattets have come to my attention.
Basis of Indcpcndent Exatnine£s Report
My ex￿1n#tion was catried out in accordance with the Gener21 Directions ￿Ven by the C]￿lry
CotKllnis5ion. An examination include5 a teview of the accounting records kept by the charity and a
omp2rison of the accounts pt¢sented Rvith those tecotds. It also iticludes consideration of any unusu21
items ot disclosures in the accounts, and seeking explanations frotn you as trustees concerning any such
matters. The procedures undertaken do not provide all the evidence that would be required in an audit,
2nd consequendy no opinion 1$ 8iven as to whether the accounts present x 'trne and fair view, and the
report xs Ixmxted to those matters set out in the statements below.
Independent Examinees Statement
In connection with my examination, no matter has come to my attention:
which gives me reasonable cause to believe tha¢ in any mxtetial respec¢ the tequirements
to keep accounting tccotds in accotdance wxth Section 130 of the Chatities Act.
to pIepare accounts whj.ch accotd with the accounting iecoids
to comply with the applicable requirements set out in the Charities (Accounts and Reports)
Rcguiations 2008
have not been meL or
to which, in tny opinion, attention should be drawn in order to enable 2 propei understanding o
the accounts to be re2ched.
DavAd Hudd BA FCA
Livcscy Spottiswood Charteted Accountants
St Helens Metseyside
WAIO IDB

WEST LANCASHIRE MAJU( CHAIUTY FUND
FINANCIAL STATEMETrrrs
FOR THE YEAR ENDED 30 SEPTEMBER 2023
PRINCIPAL ACCOUNTING POLICIES
Basis of Preparation
The financial statcments have been pt¢pated undet the historical cost convention in 2CCOtd2nce Trith thc
Statement of Recommended Pisctice; Accounting #nd teporting by Charities preparing their accounts in
accordance with the Financial Reporting Stsndttrd applicable in the UK and Repubhc of Ireland (FRS 102)
issued on 16 July 2014 and thc Financial Rcpoming Standard applicable in the United Kingdotn 2nd
Republic of Ireland (FRS 102) the Charities Act 2011.
The trustees consider that thete no Mat￿1*1 uncertainties atising about the Ch￿ity'S abijity to continue
as 2 going concern.
Tbe 8]g￿ficant accounting policies applied in the Prep￿atiOn 0£ these f￿ancIal statements set out
bclow. These poh.cies have been consistendy applied to all years presented unless othetwise stxted.
Incoming Resources
All dojvdtions are induded in in the statement of financial activities when receivable.
Investment income is tecognised when receivable.
Expenditure
Expendlture is allocated between..
expenditure incutted dyiecdy to the fulfijmeot of the thrity's objectives (ditect cltstit2ble)
expenditure incutted directly in the effort to raise voluntary contributions (fundraising);
expenditure incutted in the management and administration of the charity
Stocks
Stocks ate stated at the low￿ of cost and net tea]isable value.
Gtants and Donations
Gtants and donations xte made in accordance with the charity's objectives. Applications fot gxants ate
invited fot the purchase of specific cxpitsL expendirnre from mainly locally based charities, atLd if consideted
appropriate, are then approved by the Coti)ti)ittee before the grant is made.
Fund Accouttting
The gener21 fiJnd is considered to be unrestricted and comprises all incoming tesoutces teceived or
genetated for eXpcnditL￿¢ on thc general objectives of the charity.
Investtnents
Investments ate valued xt market value at the balance sheet date.

WEST LANCASHIRE MARK CHARITY FUND
STATEMETrif OF FINANCIAL ACTIVtTIES
FOR THE YEAR ENDED 30 SEFfEMBER 2023
Notes
Untestricted
Futsds
2023
Untestticted
Funds
2022
Income
Incoming rcsourccs
Voluntary income - donations
Activities for gener2ting fi]nds
Investtnent income
25.424
2,584
28,730
3.079
Total incoming re8OUtce8
Expenditure
Resoutees expended
Chatitable activities.. gt2nts and donations
Merchandising costs
To Benevolent account
man2￿Ment 2nd adtnintstration
14,325
4,653
7,000
21,032
2,700
5,000
Total resources expended
Net incomiDg resources
1.971
2.840
Other unrecognised gains/(losses)
Gains/O
osses
on investtnent assets
Fund balances brought forwatd at l October 2022
191309
213 638
Fund balances carried fotward at 30 September 2023
The accompanjryng accounting policies and notes fornl an integrxl part of these financial stxtements.

WEST LANCASHIRE MARK CHAIUTY FUND
BALANCE SHEET
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Notes
2023
2022
Fixed A8sets
Investsnents
182,7(K)
174,008
Current Assets
Cash at bank
Funds
Untestticted ELmds- Genetgj ￿lld5
The financixl statements were approved by the Trustees on
behalf by..
and signed on the Trn￿tee5'
K A Beardmore
Chairman
M M Evans
Treasuret
The accompan)qng accounting po]icies and notes fom] an integral part of these financial ststements.

WEST LANCASHIRE MARK CHARITY FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Activities for Genetating Fuftds
Income from the sale of merch2ndis¢ has been repoited net in the statement of financial activities.
Gross results wete as follows:_
2023
2022
Gtoss proceeds
Dixe¢t expenses
2,584
3,079
Investment Income
2023
2022
Bank Ioterest
Investtnents held by Fund ManageI
32
The Investments held by Fund Manager comprises £4,235 income less Management Ch2rges of
£2,742.

WEST LANCASHIRE MARK CHARITY FUND
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 30 SEPTEMBER 2013
Direct Charitable Expenditure- gtattts and donations
2023
2022
Royal British Le￿0￿ - Poppy Appeal
t2nC2shir¢ 3nd South Cumbria NHS
Northwest Blood Bikes
Blackpool Victoti2 Hospital
Chotlry Mentsl He21th
Mark Benevolent Fund (iti memoriam)
Mark Benevolent Fund (Ultt2inc)
Matk Benevolent Fund Jewels
The Sparkle Bean Ttust
St Lawrence Church PCC
Ptinee Setanta Matched
The Space Centre Preston
Cerebral Palsy- Stick n Step
Catoline Allen High School
ICLE Test- G Betkley
Almoners Distribution Fund
Leyton Methodist Forward Po
1.675
832
400
1.000
600
i.ioo
10200
5.000
1,000
4.400
loo
1,800
350
500
250
1,000
2,150
2,000
900
Management and Administration Expenditute
2023
2022
Ptinting> Stationery aod post2ge
Accountancy fees
Otbei adn)inistration expenses
509
1.050
25
160
996
Payments to the Trustees, Committec and Connected Persons
No Trnstees or member of the Cotnmitttc or person with a family or business connection with a
TnLStee or Jnen]ber 0£ the Committee. received reJnl￿etatiOn ot expenscs in the year. either directly
or indirecdy. from the C]￿l'ty.

WEST IANCASHIRE MARK CHARITY FUND
NOTES TO THE FINANCIAL STATEMEwfs (continued)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Investments
2023
2022
eld b Investment Mana
Market Value at beginning of year
Additions to investments *t cost
Nct loss on revaluation
Market Value at end of year
174.008
1,493
198,095
1,082
Contingent Liabilities
Th¢tc were no contingent h2bilities at 30 Septembet 2023 2nd 30 Septefftb￿ 2022.
Capital Commitments
The charity had no capital cotDrnitments at 30 September 2023 and 30 September 2022.
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