Charity No. 508357
Hoghton Tower Preservation Trust
Unaudited Financial Statements
For The Year Ended
31 March 2022

HOGHTON TOWER PRESERVATION TRUST
CONTENTS
Page
Legal and administrative details
Trustees, annual report
Independent examinerfs report
Statement of financial activities (incorporating the income and expenditure accounti
Balance sheet
Notes to the accounts

HOGHTON TOWER PRESERVATION TRUST
LEGAL AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 MARCH 2022
Registered charity name
Hoghlon Tower Preservation Trust
Charity registration number
508357
Registered office
Hoghlon Tower
Hoghlon
Preston
Lancashire
PR5 OSH
The trustees
The Iruslees who served the charity during the period were as follows '_
Mary E Langford
Arwell Lewis
Ellie C Botti
Duccio M Faraoni
Elena Faraoni
Edward Perry
Accountants and Independent Examiners
MHA Moore and Smalley
Chartered Accountants
Richard House
9 Winckley Square
Preston
Lancashire
PR13HP

HOGHTON TOWER PRESERVATION TRUST
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2022
Introduction
The trustees present their report and financial statements for the charity for the year ended 31 March 2022.
The financial statements have been prepared in accordance with the accounting policies set out on pages 9 to
11 which comply with the charity's Trust Deed, dated 27 October 1978, and applicable law. The charity is a
registered charity, number 508357.
The financial statements have been prepared in awordance with the accounting policies set out in the notes to
the accounts and comply with the charity's goveming document, the Charities Act 2011 and Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable to charities preparing their accounts In accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102lleffective October
20191.
Structure. governance and management
Statutory background.. governing document
The Hoghton Tower Preservation Trust (Charity) is an unincorporated trust, ¢onslituled under a Trust Deed
dated 27 October 1978. The charity was established by Sir Bernard de Hoghlon Bl DL with an initial restoration
fund lo be held and applied by the Trustees for the purposes of the preservation and maintenance of Hoghton
Tower for the public benefit.
Organisation and structure
Recruitment, appointment and training of trustees
The Iruslees of the Charity are shown on page 1.
The Trust Deed gave the power to appoint new trustees lo Sir Bernard de Hoghton Bt DL who resigned from the
Board in 2015. A new Chair was appointed by Sir Bernard de Hoghton who has been assigned the right to
appoint new Trustees lo the Charity Board. The Trust Deed stipulates that there musl be a minimum of three
trustees serving at any time and a maximum of seven Iruslees. Trustees have been recruited on the basis of
their established credentials in their respective areas of professional eX￿rtISe and they have been asked to
bring the full benefit of their experience and skill sel lo support the Charity at board level. All trustees 0￿rate
on an entI￿lY voluntary basis. The Trust Deed states that any trustee who is absent from all meetings for a
period of more than eighteen months shall cease to be a trustee. The Trustees meet as a minimum every 3
months but communicate More frequenlly via email outside of Meetings or have zoom meetings as required.
New trustees receive information about the Charity, ils aims and objectives and are given a tour of the Tower
and meet stsff and volunteers. Trustees are encouraged to attend appropriate external training where this will
facilitate the undertaking of their role. In addition lo this, the Iruslees gain regular updates from their
professional advisers and Charity Commission bulletins are circulated to all Trustees.
Organisational structure
The charity is currently supervised by six trustees who meet regularly lo supervise the strategic and
administffttive organisation of the charity. The charity depends to a large degree on the trustees, executive
direction and energy. Trustees assist on operations as much as possible as a way of understanding all issues
thoroughly and supporting the small number of staff.
Key management personnel
The Iruslees are supported by a small staff and a body of volunteer guides. There are no key management
personnel.

HOGHTON TOWER PRESERVATION TRUST
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2022
Trading Subsidiary
Hoghton Tower Ltd operates as Hoghlon Tower Preservation Trust's trading arm and the Chair of the Board of
Trustees is Hoghton Tower Ltd's director.
Charity has three main 'objects' as follows..
1. The restoration and preservation of Hoghton Tower, a fortified Tudor Elyzabethan manor house,
considered to be a building of outstanding historical and architectural importance, both to its locality and
the nation.
2. Providing access for the benefit and enjoyment of the public and, where possible, the advancement of
education as related lo the house and ils historic eras. The latter objective seeks lo encourage and
foster historic research into both the history of Hoghton, as well as the county of Lancashire with special
referen￿ lo historic documents and records.
3. Fostering public education and interest in mallers connected with the preservation of the flora and fauna
in Hoghton and the environment generally in the county.
Public benefit
In establishing the objects of the charity, the Iruslees have had due regard to the guidance published by the
Charity Commission on public benefit.
Strategic Plan
A full strategic review of the TrLJSt's Business Plan was carried out in early 2021 thanks lo CultLJral Recovery
Funding. This concentrated on how the charity can regain stability and resilience by focussing on increasing
efficiency in operations, developing a better understanding of our key audiences, increasing our use of data to
inform management decisions underpinned by a more robust data model and mapping out key strategic
priorities into the next 4 years.
Vision to 2024
'The foundation is sound. From the financials to the families, from the experience to the exploration, Hoghlon
Tower has strong foundations built on evidence and mortared with monitoring so that good decisions are easier
to make.,
Financial review
The surplus ft)r the year amounted lo £180,178 12021.. Surplus of £53,485). Expenditure in the year on
charitable activities has been £188,561 12021". £176,761).
Risk management
The Trustees examine the organisalional risk register at every board meeting in particular those risks relating lo
the financial position and the ongoing operations. They are satisfied that systems are in place lo mitigate the
major risks in particular having driven the organisalion through the pandemic.

HOGHTON TOWER PRESERVATION TRUST
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2022
Reserves policy
The Trustees have reviewed the Charity's need for reserves in line with the guidan￿ issued by the Charity
Commission. Taking this into account, the Trustees have established that the target is to hold reserves equal to
3 months expenditure. At the year end, free reserves were £130,45212021.' deficit of £4, 1041.
Review of 2021122
The Trust continues with ils mission to protect this important heritage asset in Lancashire. The meticulous day-
to-day care of the house, gardens and grounds is key lo the preservation of the Tower. The Trust has
maintenance plan which continues to be the guide for the ne￿$Sary care and conservation work.
Hoghton Tower reopened for a full season in April 2021 in line with the applicable Covid guidelines of the time.
The Trust was awarded £116,500 under the Continuity Support Scheme to be applied across a range of cost
areas, over the period from grant award lo 31 st March 2022. This was an essential life line for the staff and
operations. The team worked hard to drive the Charity's business plan forward and reacting quickly lo all the
new challenges as they arose. The grant enabled the organisalion to..
Protect heritagè by allowing essential maintenance work lo be undertaken". this included essential
rain water goods slabilisation work, chimney stack repairs, repair of windows as well as all the key
planned and preventative maintenance.
Setting the Trust on the right path to nel zero". two wood burning stoves have replaced old and
ineffi'cient ones. In addition, the grant enabled the Trust lo commission a full report on altemative
healing solutions for the main stale rooms.
Improving data collection work to better understand our audience and staff have had the opportunity
to take fi'nancial analysis training.
The year remained a significantly challenging one however..
Income challenges including lower levels of wedding and corporate bookings which normally would
have formed the foundation of earnl income as well as a very gradual return to pre pandemic visitor
numbers
Expenditure challenges which include cost increases across the full range of activities
Operational challenges.. difficulties lo recruit and relain staff al the levels of salaries possible as well
as staff sickness due lo Covid. Difficulty lo attract and retain volunteers
All this against uncertainly on the world stsge which will impact the medium to long term likelihood
of visitorsl clients lo commit lo visit or booking.
Visitor Numbers, Events and Income Generation
In 2021-22 the house open season of the house and grounds was between April- September (Thursdays lo
Sundays on a prebooked basis). The numbers were still lower than pre covid seasons. A lolal of 26,229 people
visited the Tower in some way in the year. 3,539 visitors took a tour of the house and gardens. Some of the
regular fundraising events could be held In the year such as small ghost lour and outdoor theatre. Some of the
larger outdoor events such as Supercar or Classic Car did not run.
Trading activities were carried out by the trading arm, Hoghton Tower Ltd including..
The'merchanl of Hoghlon la monthly farmers markell ran regularly
self-calering holiday accommodation in the Irishmans Tower
Tea room operation
The shop was not reopened.
Press and Publlclty
The Trust has continued to develop the Hoghton Tower website. Social media figures continue to increase.

HOGHTON TOWER PRESERVATION TRUST
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2022
Review of 2021122 Continued
Education, Learning and volunteer engagement
School visits started slowly in the year with 642 children visiting.
Volunteers." The Trust continues to be grateful for the tireless energy and commitment of a core of dedicated
volunteers without whom a lot of the work undertaken would be imF)ossible. The volunteers help to guide visitors
round the house and gardens, design events and run them, help with ticketing, welcoming visitors as well as
helping in the office. We certainly count our Trustees amongst these volunteers and thank them also for the
guidance and direcb'on.
Restoratlon, Preservatlon and Grounds Malntenance
Spending on essential resloralive works to the house continued within the year. Some of the highlights of this
year include..
Roof and chimney repairs works
Continued repairs to rainwater goods around the Tower as well as gable end finial inspection and
stabilisation
Tree work in the grounds following the annual tree inspection
Additional inslallalion of highly efficient wood burning stoves
Investment in staff
The Trust continues to have a very small staff establishment, with 3 FTES as well as a number of part lime roles
in particular in the catering operations.
Looking Forward 2022123
The priorities will be as follows..
Repairing the roof of the Coach House
Operational slabilty". we will continue to update our financial, risk management, health and safety
processes.
Embedding the priorities as agreed in the business plan review
Continuing to embed our marketing plan
-F
Elena Faraoni
Date.. 2111212022

HOGHTON TOWER PRESERVATION TRUST
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS
FOR THE YEAR ENDED 31 MARCH 2022
I report to the charity Iruslees on My examination of the accounts of the charity for the year ended 31 March
2022 which are set out on pages 7 to 19.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 I'lhe Act'l.
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in
carrying out my examination I have followed all the applicable Directions given by the Charity Commission
under section 145lSllbl of the Act.
Independent examlner's statement
I have completed my examination. I confirm that no material matters have come lo my attention in connection
with the examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the charity 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 conlenl of accounts
sel out in the Charities IAccounts 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 mallers 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.
Nicola Mason Ilndependent Examlner)
For and on behalf of
MHA Moore and Smalley
Chartered Accountants
Preston
Date..
2111212022

HOGHTON TOWER PRESERVATION TRUST
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 MARCH 2022
Total
funds
2022
Total
funds
2021
Unr9$trictod
funds
Rgstrictgd
funds
Income from:
Donations
Charitable a¢livilies
Other trading activities
Investment income
75,144
56,287
32,703
75,144
260,887
32,703
13,669
203,839
12,736
204.600
Total
164,139
204.600
368,739
230,246
Expenditure on..
Raising funds
Charitable activities
35,713
98,043
35.713
152,848
14,604
162,157
54,805
Total
133,756
54,805
188.561
176,761
Net incomellexpenditure)
30,383
149.795
180,178
53,485
Transfers between funds
204,600
1204.600)
Net movement In fund8
234,983
154.805)
180.178
53,485
Roconclllatlon of funds:
Totsl funds brought forward
12,259
121.813
134,072
80,587
Total funds carrled foThvard
15
247,242
67,008
314.250
134,072
All of the above amounts relate to continuing aclivilies.

HOGHTON TOWER PRESERVATION TRUST
BALANCE SHEET
AS AT 31 MARCH 2022
Total
funds
2022
Total
funds
2021
Unrestricted Restricted
funds
funds
Flxed assets
Intangible assest
Tangible assets
Heritage as￿lS
Investments
7,200
77,178
32,410
7,200
139.655
32,410
9.000
146,354
32,410
62,477
10
11
116,790
62,477
179.267
187,766
Current as$èt$
Debtors". Amounts falling due within one
year
Cash al bank and in hand
12
101,047
173,111
101,047
177.642
49,516
99,015
4,531
274,158
4,531
278.689
148,531
Credito￿. amounts falling due within
one year
13
138,2301
138.2301
194,7741
Net current assets
235,928
4,531
240.459
53,757
Total assets less current liabilities
352,718
67,008
419.726
241,523
Creditors: amounts falling due after
more than one year
14
1105,4761
(105,4761 1107,451)
Net assets
247,242
67,008
314,250
134,072
Funds:
Unrestrirted funds
Restricted funds
247,242
247.242
67.008
12,259
121,813
67,008
Total funds
15
247,242
67,008
314.250
134,072
The financial statements were approved by the trustees on th&111212022
by..
and are signed on their behalf
Eiena Faraoni

HOGHTON TOWER PRESERVATION TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2022
Accountlng pollcles
The address of the registered office is given in the charity Information on page 1 of these financial
stalemenls. The nature of the charity's operations are the restoration and preservation of the tower as a
building of historic interest for the benefit and education of the community al large.
The principal accounting policies adopted, judgements and key sources of eslimalion uncertainty in the
preparation of the financial statements are as follows.
Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 leffeclive October 20191- (Charities SORP IFRS 10211 and the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021.
The financial statements are prepared on a going concern basis under the historical cost convention,
modified to include certain items at fair value. The financial statements are presented in sterling which is
the functional current of the charity and rounded lo the nearest £.
The financial statements have been prepared to give a 'lrue and fair, view and have departed from the
Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'lrue and fair
view,. This departure has involved following the 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 IFRS 1021 leffeclive October
20191 (Charities SORP IFRS 10211 rather than the Accounting and Reporting by Charities.. Statement
of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Hoghlon Tower Preservation Trust meets the definition of a public benefit entity under FRS 102. Assets
and liabilities are initially rec￿niSed al historical cost or transaction value unless otherwise slated in the
relevant accounting policy notes.
Preparation of the accounts on a going concern basis
The trustees are required to assess whether the use of going concern is appropriate, ie. whether there
are any material uncertainties related to events or conditions that may cast significant doubt on the
ability of the charitable company to continue as a going Concern. The Iruslees make this assessment in
respect of a period of al least one year from the dale of authorisation of issue of the accounts. They
have concluded that the charity has adeqLJate resoLJrces to continue in operational existence for the
foreseeable future and there are no material uncertainties about the charitable company's ability to
continue as a going concern. Thus, they continue to adopt the going concern basis of accounting in
preparing the accounts.
Incoming resources
Income is recognised when the charity has entillemenl to the funds, any performance conditions
attached to the item of income have been mel, it is probable that the income will be received and the
amount Can be measured reliably.

HOGHTON TOWER PRESERVATION TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2022
Accountlng pollcles {contlnuedl
Fund accounting
Unreslricled funds can be used in accordance with the charitable objectives at the discretion of the
trustees in furtherance of the geneml objectives of the charity and which have not been designated for
other purposes.
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 reslricled
purposes.
Resources expended
Expenditure is recognised On￿ there is a legal or constructive obligation lo make a payment to a third
party, il is probable that settlement will be required and the amount of the obligation can be measured
reliably. Expenditure is classified under the following activity headings".
Costs of raising funds comprise the costs to provide schoovprivate tours and other fundraising
events.
Expenditure on charitable activities includes the costs of charitable activities undertaken directly
to further the purposes of the charity and their associated support costs.
Taxation
The Trust is a registered charity and therefore is not liable for income tax or corporation tsx on income
derived from its charitsble activities, as it falls within the various exemptions available to registered
charities.
Herltage assets
Heritage assets are recognised on the balance sheet and initially measured at cost when purchased or
if donated, their valuation. Assets are subsequently stated 21 cost or valuation less accumulated
depreciation and accumulated impairment losses. Fair values for donated assets are estimated by
reference lo market prices. Where information on the cost or valuation of heritage assets is not available
or the cost of providing such information significantly outweighs any benefit lo the users of the accounts
then heritage assets are not recognised on the balance sheet.
The Trust owns part of a collection of Dollshouses which is included in the accounts at a value of
£32,410. Depreciation is not provided on heritage assets. The Dollshouse collection is included in the
tour of Hoghlon Tower provided during public and private viewing.
Tanglble flxed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost, nel of
depreciation and any impairment losses. Depreciation is provided at the following annual rates in order
to write off each asset over its estimated useful life..
Fixtures, fittings and equipment
Leasehold improvements
20010 p.a. straight line
20/0 p.a. straight line
Investments
Investments in subsidiaries are measured at cost less impaimient.
-10-

HOGHTON TOWER PRESERVATION TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2022
Flnanclal Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently measured
at amortised cost using the effective interest method.
Judgements and key sources of estimation uncertainty
The following judgements (apart from those involving estimates) have been made in the process of
applying the above accounting policies that have had the Most significant effect on amounts recognised
in the financial slatemenls..
Valuation of heritag& assets
As detailed in accounting policies, the charity values heritage assets donated at fair value with
reference lo market pri￿$. The valuation of the heritage assets requires judgements to be made
regarding the fair value.
There have been no key assumptions concerning the future and other key sources of estimation
uncertainty al the reporting date that have a significant risk of causing a material adjustment lo the
carrying amounts of assets and liabilities within the next financial year.
Income from donations
Unrestricted Restricted
funds
funds
Total
2022
Total
2021
Thomas de Hoghlon - donation
Sundry donations
50,000
25,144
50,000
25,144
13,669
75,144
75.144
13,669
Income from donations in the current and prior year was all unrestricted.

HOGHTON TOWER PRESERVATION TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2022
Incoming resources from charitable adivities
Unrestricted Restricted
funds
funds
Total
2022
Total
2021
Gate monies
&ant incorr
30,251
26,036
30,251
230 636
6,612
197,227
204,600
56,287
204,600
260,887
203,839
Total
Total
2021
2022
Grants received in year
Nab"onal Heritage Lottery Fund - Cu￿Ural recovery grant
National Heritage Lottery Fund - Emergency Comd 19 Grant
Historic England
The Arcilectural Heritage Fund
other Coifid recovery grants
204.600
106.700
33,800
26.297
30,430
230 636
197 227
The income from charitable activities was £260,887 of which £56,287 {2021.' £6,612) was unrestricted
and £204,60012021 £167,227) was restricted.
Incoming resourte$ from trading activities
Unrestricted Restricted
funds
funds
Total
2022
Total
2021
Fundraising events
32,703
32.703
12,736
32,703
32.703
12,736
The income from trading activities was £32,70312021'. £12,736) all of which was unrestricted.
-12-

HOGHTON TOWER PRESERVATION TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2022
Analysis of expenditure
Total
funds
2022
Total
funds
2021
Basls of
allocation
Ralslng Charltable
funds
activities
Directly allocated to activities
Wages and salaries
F￿?￿erS and gardening
Repairs and maintenance
Event costs
Direct
Direct
Direct
Direct
210
83,438
210
83,438
22,433
6,422
30,885
18,269
4,834
22,433
Caslle Studies Project costs
Support costs
Wages and salaries
Rates
Heat and light
Marketing, printing and postage
ITcosts
Insurance
Bank charges
Sundries
Depreciation
An￿rtisatiOn
Direct
Stsff ti
Equal
Equal
Equal
Usage
Usage
Equal
Equal
Usage
Usage
Direct
Direct
Direct
9,292
75
499
34,164
9,292
225
1,4
36,345
29,074
150
997
2,181
1,543
12,003
7,153
25,526
725
1,023
7,048
492
877
6,982
402
1,200
7,706
439
3,487
6,296
600
8,198
1,316
10,469
6,698
1,800
1,033
1,535
900
Training
Legal and professional
Loan interest
1,033
1,535
900
26,950
9CKJ
Accountancy and ￿0kk*p1ng
Direct
3,173
3,173
4,406
35,713
152,848
188.561
176,761
Total resources expended were £188,561 12021. £176,761), of which £54,805 12021 £141,405) was
reslricled and £133,75612021." £150,869) was unrestricted.
-13-

HOGHTON TOWER PRESERVATION TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2022
Net lincominglloutgoing resources
2022
2021
Net resources are stated after charglngl{credltlng):
Depreciation of tsnglb￿ fixed assets
An￿￿'SatiOn of intangible fixed assets
Independent eyaminab.on fee lexclusile of VAT)
6.698
1,800
1,750
6,838
1,600
Analysis of staff costs, trustee remuneration and expenses and the cost of key management
personnel
2022
2021
Wages and sakries
ScLial security costs
8.591
701
26,331
2,743
9.292
29,074
Analysis of staff costs. trustee remuneration and expenses and the cost of key management
personnel
Particulars of employees:
The average number of employees during the year was as follows..
2022
No
2021
No
Number of staff
No employees had employee benefits in excess of £60,000 per annum12021". £nill.
The charity trustees were not paid and did not receive any other benefits from employment with the
charity in the year 12020". £nill. Travelling and other reimbursed expenses and costs amounting to
£2,37312021.. £3,548) were paid to trustees during the year.
The key management personnel of the charity comprises of the board of trustees. The charity does not
have any paid key management personnel.
-14-

HOGHTON TOWER PRESERVATION TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2022
Intangible fixed assets
Website
Total
Cost
At 1 April 2021
Additions
Disposals
9,000
9,000
At 31 Pl•rch 2022
9,000
9,000
Arnortisation
At 1 April 2021
Charge for the year
Effiminated on disp￿lS
1,800
1,800
At 31 March 2022
1,800
1.800
Net book value
At 31 Nkrch 2022
7,200
7.200
At 31 March 2021
9,000
9,000
Tanglble flxed assets
Fixtures.
Lga$ehold
ffttings &
Improvements equipment
Total
Cost
At 1 April 2021
Additions
Disposa
154,806
29,678
184,484
At 31 March 2022
154.806
29.678
184,484
Depreciation
At 1 April 2021
Charge for the year
Elminated on disposa
17,430
3,096
20,700
3,603
38,130
6,699
At 31 March 2022
20.526
24.303
44.829
Net bcrf)k value
At 31 March 2022
134.280
5.375
139.655
At 31 March 2021
137,376
8,978
146,354
Fixtures, fittings and equipment include £8,510 of assets which are not depreciated.
-15-

HOGHTON TOWER PRESERVATION TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2022
10
Herltage assets
Dollshousfy coll￿tIon
Valuation
At 1 April 2021
Additions
Revalu*ion
32,410
At 31 March 2022
32.410
The Dollshouse collection was valued in the year ended 31 March 2015 by Sl George Valuations. An
additional dollshouses have been donated to the Charity since this valuation. A value has not yet
been attributed lo this donation.
Five ygar Summary of hgritaga asset transactions
2022
2021
2020
2019
2018
Cost brought forward
Additions
Revalu*ion
32,410
32,410
32,410
32,410
32,410
Cost carried forward
32.410
32.410
32.410
32,410
32.410
11
Investments
Total
2022
Total
2021
In¥estnEnt in subsidiary
The Charity owns 1000A of the issued share capitsl of Hoghlon Tower Limited, a company registered in
England and Wales. During the year, the company made a profit of £12,20812021'. profil of £2,995)
and as at 31 March 2022 had capital and reseNes of £16,54012021.' £4,332).
-16-

HOGHTON TOWER PRESERVATION TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2022
12
Debtors: Amounts falling due within one year
2022
2021
Trade debtors
other debtors
Amount due from subsidiary undertakeing
Prepayments and accrued income
366
13.996
26,813
59.872
564
16,492
32,460
101,047
49,516
13
Creditors: Amounts falling due within one year
2022
2021
Bank loan
Trade creditors
Accruals and deferred income
Amunt due to subsidiary undertaking
2,408
28,422
7,400
433
57,366
7,186
29,789
38,230
94,774
14
Creditors: Amounts falling due after more than one year
2022
2021
Bank loan
Other creditors
21,976
83,500
23,951
83,500
105,476
107,451
The charity has re￿iVed a bounce back loan during the year. The loan is repayable over 6 years and
repayment begins 13 months after draw down. The loan is not secured on the assets of the charity.

HOGHTON TOWER PRESERVATION TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2022
15
Anatysis of charitable funds
Current year
At1
April Incoming Outgoing
2021 resources resources Transfers
At31
March
2022
Unrestricted funds
General fund
12,259
164,139 1133,7561 204,600
247,242
Restricted funds
Windows restoration
The Country House Association - Roof
restoration
Garfield Weston Foundation - Roof restoration
Castle Studies Trust
National Heritage Lottery Fund - Emergency
Covid 19 Grant
Historic England
The Arcilectural Heritage Fund
1,000
11,0001
55,279
8,673
1,419
11,2751
12001
54,004
8,473
1,419
204,600
1204,6001
26,297
29,145
123,4301
28,900
2,867
245
Total restricted funds
121,813 204,600
54,8051 1204,6001
67,008
Total funds
134,072 368,739 1188,5611
314,250
Prior year
At1
April Incoming Outgoing
2020 resources rosourcas Transfars
At31
March
2021
Unrestricted funds
(*neral fund
7,907
33,019
135,7161
7,049
12,259
Restricted funds
Window5 restoration
The Country Fbuse Association - Roof
restoration
Garfiekl Weston Foundation - Roof restoration
Caslle Studies Trust
National ￿rItage Lottery Fund - E￿rgencY
Historic EngLand
The Arcitectural Heritage Fund
1,000
1,000
56,554
8,873
6,253
(1,2751
{2001
{4,8341
140,500 (133,4511 17,0491
26,297
55,279
8,673
1,419
26,297
Total restrictgd fund$
72.680
197,227 (141,0451 {7,0491
121,813
Total funds
80.587
230.246 (176,7611
134,072
The Country House Association and the Garfield Weston Foundation funds represent funds received for
the resloralion of the roof.
The Castle Studies Trust income is a grant to complete an archaeological dig al Hoghlon Tower.
The Historic England grants was for window restoration.
The Architectural Heritage fund grant was for the development of a marketing plan.

HOGHTON TOWER PRESERVATION TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2022
16
Net assets fund
The current year split of assets by fund is included on the balance sheet. The split for the year ended 31
March 2021 is as follows..
Unrestricted Restricted
funds
funds
Total
2021
Tangib￿ fixed assets
Heritage assets
InvestrYEnts
Current assets
Current liabilities
Long term liabilib.es
91,402
32,410
63,952
155.354
32.410
90,670
194,774)
{107,4511
57,861
148.531
{94,774}
1107.451)
12,259
121.813
134.072
17
Related party transactions
The Charity leases propety al Hoghlon Tower from the De Hoghlon Settled Estate al a cost of £10 per
year. In a separate lease the Charity leases the use of the Great barn and other ancillary outbuildings
at Hoghton Tower from the De Hoghton Settled Estate al a cost of one peppercorn per year.
The Charity has granted a licence to Hoghlon Tower Limited to allow the use of the propety for events
and holiday lettings. In exchange, the company musl pay any residual profits to the Charity by way of a
gift aid donation. During the year the Charity received a donation of £9,46412021 £nill from Hoghlon
Tower Limited. There was also an amount of £26,813 due from Hoghlon Tower Limited12021 £29,790
due to Hoghton Tower Limited) at the year end.
At the end of the year, the Charity had amounts due lo other related parties of £83,50012021.' £83,500).