The Children's Rest School of Rgcovery
Charlty Reglstratlon Number: 526083
REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 5TH APRIL 2025

The Children's Rest School of Recovery
Contents page: Year ending 05 April 2025
Index
Page
Trustees. Report including Statement of trustees. responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balanee Sheet
8-12
Notes to the Accounts (including Accounting Policies)

The Children's Rest School of Recovery
Trustees Annual Report.. Year ended 05 April 2025
Re
ort of the Trustees for the
ear ended 5 A
ril 2025
The Trustees present the Annual Report and Financial Slalements for the year ended 51h April 2025.
The financial statements have been prepared in accordance with the accounting policies sel out in note 1
to the accounts and comply with the charity's trust deed, 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 in the UK and Republic of Ireland
IFRS 1021 las amended for accounting periods commencing from 1 January 20161"
The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only lo the extent
required lo provide a true and fair view. This departure has involved following the Slalement of
Recommended Practice for charities applying FRS 102 rather than the version of the Slalemenl of
Recommended Practice which is referred to in the Regulations bul which has since been withdrawn.
Formation Structure Governance and Mana
emenl.
The Children's Rest School of Recovery is a registered charity, number 526083. The Trust was
established by a Trust Deed dated 6th July 1915 as amended by a Charity Commission scheme dated 7th
February 1985 as amended by resolution dated 6 November 2012. The Trustees in their power have
delegated the management of the investment lo Rathbone Investment Management.
The charity is managed by a board of five trustees. The power lo appoint new Iruslees is vested in the
current trustees of the charity. New trustees are generally recommended by an existing Iruslee and are
chosen for the particular skills which they can bring to its governance. On appointment, new Iruslees
have meetings with the chair of Trustees and with the administrator, are given an introduction to the work
of the charity and provided with relevant information including a copy of the trust deed, recent minutes of
Trustees, meetings and the latest annual report and accounts. They are also give information about
charity law and the role of a trustee.
I trustees give of their lime freely and no trustee remuneration was paid in the year under review.
Details of trustee expenses are disclosed in Note 7 to the accounts. Trustees are required to disclose all
relevant interests which might conflict with those of the charity and lo withdraw from decisions where a
conflict of interest might arise.
To assist in the overall coordination of the charity's work, it has a consultsncy agreement with Ms Liese
van Alwon to undertake the work of Administrator for the charity.
The Iruslees meet al least On￿ a year. At those meetings, the trustees agree a broad strategy and areas
of activity for the charity including grantmaking, investment, reserves and risk management. They
consider the applications for a grant received from front-line charities and agree the size of grant lif any)
which should be awarded.
Ob'eclives and Activities for the Public Benefit.
The Children's Rest School of Recovery is a granl-giving charity. The income of the trust, net of
expenses, regular annual grants and oulslanding promises is approximately £25,000 per annum. The
trustees aim lo distribute the income fully in the following 12 months, any under- or over-spend being
tsken into account in the following year.
The charity was established to assist in the education and the relief of persons under the age of 18 years
who are suffering from disease or disabilities requiring prolonged care. This assistance may include the
provision of facilities for recreation and other leisure occupations with the aim of improving the condition
of life for such persons.
The Charity makes grants lo charitable organisalions in accordance with these objects.
The Iruslees have considered the Charity Commission's guidance on Public Benefit under the Charities
Act 2011 and consider that the requirements have been mel.

The Children's Rest School of Recovery
Trustees Annual Report.. Year ended 05 April 2025
Achievements
The trust continues lo support charities on Merseyside which meet its objectives. During the year 5 grants
were agreed ranging from £1,000 - £19.500.
Financial Strate
The trustees aim to maximise their grant giving in a manner which is consistent with..
Full expenditure of the annual income it receives from ils assets as outlined above.
Preserving ils capital in real terms over the long term.
The Iruslees wish to ensure that the objectives outlined above are achieved within acceptable risk. This
implies the need for diversification of investment within the portfolio by including a range of assets
including fixed interest stocks, UK shares and overseas shares.
Mana
emenl of Resources
The charity's investment policy (which is reviewed annually) is lo secure by responsible investment, the
maximum income that can be achieved consistent with the preservation of capital in real terms over the
long term.
Management of the portfolio has been delegated on a discretionary basis lo Ralhbone Investment
Management Ltd. All trustees receive and review quarterfy valuations of the investment portfolio against
agreed indices. They meet the fund manager responsible for the portfolio at least once a year land
frequently twice) and agree with him a target return in advance of agreeing a budget for the following
year.
The charity's capital is invested on stock markets as the trustees have unrestricted powers of investment
under the governing deed and have full discretion over the investments. The trustees are satisfied that
the charity's assets are available and adequate lo fulfil ils obligations in relation lo those funds. They are
also satisfied that assets have been acquired and disposed of in accordance with the powers available to
the trustees.
The trustees consider the perfom)ance of the portfolio to have been satisfactory during the period under
review.
In April 2013 the Trust merged ils assets with the Eleanor Ralhbone Charitsble Trust for investment
purposes and retains a percentage share of 5.94 /0 of the joint assets and income from investments
which are used solely in the furtherance of its charitable objectives described above. Both charities are
govemed by the same Trustees.
Figures provided in the enclosed financial statements relate only to the Children's Rest School of
Recovery share of the assets and income, and expenditure relating only to the management and
administration of Children's Rest School of Recovery's objects.
Reseryes
The assets are held in a Pemianenl Endowment which form 86010 of the lolal assets, whilst the remaining
14 /0 are Unrestricted Funds. The Trustees aim to distribute all of the income nel of expenses in each
financial year and therefore do not maintain reserves as such.
Princi
al Risks and Uncertainties
The Iruslees have considered the major risks lo which the charity is exposed together with the systems
which have been established to miligale those risks. They maintain a risk log which is reviewed each
year (most recently in November 20241 to confirm that it still covers all identified risks- they consider the
systems currently in place lo be satisfactory.
Statement of Iruslees, res
onsibililies
The Iruslees are responsible for preparing the Trustees. Report and the accounts in accordance with
applicable law and United Kingdom Accounting Standards {Uniled Kingdom Generally Accepted
Accounting Practi￿1.

The Children's Rest School of Recovery
Trustees Annual Report.. Year ended 05 April 2025
The law applicable lo charities in England and Wales requires the Iruslees to prepare accounts for each
financial year which give a true and fair view of the stale of affairs of the charity and of the incoming
resources and application of resources of the charity for that year.
In preparing these accounts, the trustees are required to..
select suitable accounting policies and then apply them consislenlly.,
observe the methods and principles in the Charities SORP.,
make judgements and eslimales that are reasonable and prudent.,
slate whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the accounts., and
prepare the accounts on the going con￿rn basis unless it is inappropriate lo presume that the
charity will continue in operation.
The Iruslees are responsible for keeping sufficient accounting records that disclose with reasonable
accuracy al any time the financial position of the charity and enable them to ensure that the accounts
omply with the Charities Act 2011, the Charity IAc¢ounls and Reports) Regulations 2008 and the
provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Administration of the Chari
its Trustees and Advisers
Charity No
526083
Trustees
Andrew Rathbone
Jenny Rathbone
Lady Morgan
Mark Ralhbone
Joan Bonenfanl
Administrator
Liese van Alwon
Principal Office
546 Warrington Road, Rainhill, Merseyside L35 4LZ
Independent Examiner Mitchell Charlesworth Limited,
Suites C. D, E & F, 14th Floor The Plaza, Old Hall Street, Liverpool L3 9oJ
Investment Manager
Rathbone Investment Management Ltd., Port of Liverpool Building. Pier Head.
Liverpool L3 1 NW
Bankers
Rathbone Investment Management Ltd.. Port of Liverpool Building, Pier Head,
Liverpool L3 1 NW
Cooperative Bank PLC, PO Box 250, Skelmersdale WN8 6
Approved by the Board of Trustees and signed on its behalf..
Date.. 05 Februa
2026
Andrew Ralhbone
Chair of the Trustees

The Children's Rest School of Recovery
Independent Examiner's Report Year ended 05 April 2025
I report lo the Trustees on my examination of the financial statements of The Children's Rest School of
Recovery Ilhe charity} for the year ended 5 April 2025.
Responsibilitigs and basis of rgport
As the Trustees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity s financial statements carried out under section 145 of
the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity
Commission under section 14515llbl of the Charities Act 2011.
Indepgndant examiner's statemgnt
Your attention is drawn lo the fact that the charity has prepared the financial statements in accordance
with the relevant version of the Statement of Recommended Practice applicable lo charities preparing
their financial statements in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charities.. Statement of
Recommended Practice issued on 1 April 2005 which is referred lo in the extant regulations but has now
been withdrawn. l understand that this has been done in order for the financial statements lo provide a
true and fair view in accordance with UK Generally Accepted Accounting Practice.
I have completed my examination. I confirm that no 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 ￿SpeCt of the charity as required by section 130 of the
Charities Act 2011.
2. the financi81 sl8temenls do not accord with those records-, or
3. the financial sl8temenls do not comply with the applicable requirements concerning the form and
conlenl of financial statements sel out in the Charities (Accounts and Reportsl Regulations 2008
other than any requirement that the financial statements give 8 true and fair view, which is not a
matter considered as part of an independent examination.
I have no concems and have come across no other matters in connection with the examination lo which
allenlion should be drawn in this report in order to enable a proper understanding of the financial
statements to be reached.
LIWLI ch￿
Tony Stanley ACA
Mitchell Charfesworth
Suites C,D,E & F
14th Floor, The Plaza
100 Old Hall Street
Liverpool
L3 9QJ
Dale.. 5 February 2026

The Children's Rest School of Recovery
Statement of Financial Activities= Year ended 05 April 2025
Unrestricted
Funds
2025
Endowment
Funds
2025
All funds
Total
2025
All funds
Total
2024
Notes
Incomg from:
Incoming resources from
generated funds
Investment income and
interest
25,640
25,640
24,382
Total Income
25.640
25,640
24.382
Expendlture on:
Raising funds
3,062
3,062
2,962
Charitable activities
28,036
28,036
22,823
Total expenditure
Nel gainsllosses on
investments
4.159
25,548
29,707
7,134
Net movement in funds
19.6171
125,548}
{35,1641
5,731
Totsl funds brought
forward
82,540
747,656
830,196
824,465
Total funds carried
forward
72.923
722.108
795.032
830.196

The Children's Rest School of Recovery
Statement of Financial Activities= Year ended 05 April 2025
Unrestricted
Funds
2024
Endowment
Funds
2024
All funds
Total
2024
Notes
Income from:
Investment income and
interest
24.382
24,382
Total income
24,382
Expenditure on:
Raising funds
2,962
2,962
Charitable activities
22,823
22,823
Total expenditure
25.785
Net Ilossesllgains on
investments
999
6,135
7,134
Net movement In funds
14041
6,135
5,731
Total funds brought
forward
Total funds carried
forward
82.944
741,521
824,465
82,540
747,656
830.196

The Children's Rest School of Recovery
Balance Sheet. As al 05 April 2025
All funds
Total
2025
All funds
Total
2024
Nofes
Flx•d A%s•ts
Investments al Market Value
10
763 914
Total Flx•d Assots
763,914
794,592
Curr•nt Assels
Total Cash at Bank and on Deposit
12
6.001
7,051
t)eblors
12
30,516
29,054
Total Curr9nt Assots
36,517
36,105
Llablliti•s: afflouTrts falling due within ong y•ar
13
5,399
500
N•t Current A88•t81{Llabllltks)
31,121
35,605
Total a8s•ts 1888 currenl Ilablllllos
795.032
830.196
Unrestrfcled Funds
72,924
82,540
Permanent Endowment Funds
75
722.108
747,6
Total Unrestrlcted Funds at Aprfl 2025
795,032
Appfoved by the Board of Trustees and stgned on its behalf..
Dale.. 05 Februa
2026
Andrew Rathly)ne
Chair of the Trustees

The Children's Rest School of Recovery
Notes lo the Accounts.. Year ending 05 April 2025
1. Accounting Policies
Charity infomiation
The Children's Rest School of Recovery is a charity govemed by ils Settlement deed dated 6 July 1915 and registered
in England and Wales. The principal office is 546 Warringlon Road, Rainhill, Merseyside, L35 4LZ.
Accounting convention
These accounts have been prepared in accordance with the charity's governing document, the Charities Act 2011
and °Accounting and Reporting by Charities.. Ststement of Recommended Practice applicable lo charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland
IFRS 1021" las amended for accounting periods commencing from 1 January 2016}. The charity is a Public Benefit
Enlily as defined by FRS 102.
The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required
lo provide a true and fair view. This departure has involved following the Statement of Recommended Practice for
harities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred lo
in the Regulations bul which has since been withdrawn.
The aceounls are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these
financial statements are rounded to the nearest £.
The accounts have been prepared under the historical cost convention, modified lo include certain financial
instruments al fair value. The principal accounting policies adopted are set out below.
The Charity has taken adv8nl8ge of the provisions in the SORP for Charrties applying FRS 102 Update Bulletin 1
not to prepare 8 Statement of Cash Flows.
Going concèm
At the time of approving the accounts, the Iruslees have a reasonable expectation that the charity has adequate
resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the
going concern basis of accounting in preparing the accounts.
Charltable funds
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of
the general objectives of the charity and which have not been designated for other purposes.
Income
Income is recognised when actually received or when il is due to the Charity as at the Balance Sheet dale.
Dividend income is recorded gross and includes tax deducted only when it is repayable lo the Charity.
Expendlture
Expenditure is recognised on an accruals basis, being included when the liability has been incurred as at the Balance
Sheet date.
Grants are recognised on an accruals basis. being included when the Trustees have resolved lo make such donations
by the Balance Sheet dale.
Amounts included within governance costs are those incurred in relation to the general running of the Charity and
support it requires. They are not related lo the direct management function.
Governance costs are recognised on an accruals basis, being included when the liability has been incurred as at the
Balance Sheet dale.
Valuation of Investments
Investments held in the fund are included al their market value as follows..
Listed securities are valued at the mid market value ruling al the balance sheet dale.
Listed securities held in foreign currencies have been valued al the mid market Value and translated into
their sterling equivalents al the rates ruling at the balance sheet dale.
Gilts are valued al the mid market value ruling at the balance sheet dale and include interest which has
accrued up to th8t date.

The Children's Rest School of Recovery
Notes lo the Accounts.. Year ending 05 April 2025
Roalised l Unrealised Galns and Losses
Realised gains and losses on investments are calculated as the drfference between sales proceeds and their market
value at the start ol the year. or their subsequent cost, and are charged or credited to the statemenl of financial
activities in the year of disposal.
Unrealised gains and losses represent the movement in markel values during the year and are credited or charged
lo the statement of financial aclivities based on Ihe market value at the year end.
Cash and rash gquivalents
Cash and rash equivalents include cash in hand. deposits held at call with banks. other ShOrt-te￿ liquid investments
with original maturities of three months or less.
Financial instruments
The charity has elected lo appty th8 provisions of Section 11 '8a5ic Financial Instruments. and Section 12 '0ther
Financial Instruments Issues, of FRS 102 to all of ils financial inslrufflenls.
Financial instruments are recognised in the charivs balance sheet when the charity becomes party lo the contractual
provisions of the instnjment.
Financial assets and liabilities ar6 offsèt, with the nèt amounts presented in the financial slalemenls, wh6n thèra is
a legally enforceable right lo set off the recognised amounts and there is an intention to settla on a nal basis or lo
reali5e the assel and s8ttle the liability sifflultaneously.
Basic flnanclal assèts
Basic linanci81 asseis, which include debtors and cash and bank balances. are initially measured at transactK•n pric6
including transaction costs and are subsequently carried al amortised cost using the effective interest malhod unless
the arrangamant constitutes a financing transaction, where the transaction is measured al th8 present value of the
future receipts discounl8d at a market rate of interest. Financial assets classified as r8c8ivable within one year are
not amortJ"sed.
Baslc flnanclal Ilabllltles
Basic financial liabilities, including creditors and bank loans are initially recognised al Iransaclion price unless the
arrangement conslilules a financin9 Iransaclion. where the debt inslrumenl is measured at the present value of the
future receipts discount8d al a markel rat8 of interest. Financial liabiltties classrfied as payable within one year are
not amortJ"sed.
Debt instruments are subsequently carr￿1 at amortised cost. using the effective interest rale method.
Trade creditors are obligations lo pay for goods or services that have been acquired in Ihe ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if paymenl is due within one year c
less. If not. they are presented as non-currenl liabilities. Trade credilois are recognised initially al transaction price
and subsequenuy measured at amortised cost using the effective inlerest melhcd.
DerKognition off linancial liabilities
Financial liabilities are derecognised when the charity's contractual Obligat￿nS expire or are discharged or cancelled.
Taxation
The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable lo
corwration tax on income or gains falling within Ihose exemptions. The charity is not able to recover Value Added
Tax. Expenditure is recorded in the accounts inclu5Ne of VAT.
Critical accounting estirnates and judgomonts
In the application of the charity's accounts.ng policies, the trustees are required lo make judgements, esb"mates and
assumptions about the carrying amount of assets and liabilities that ar8 not readily apparent from othBr sources. The
ests"mates and associated assumpts.ons are based on historical gXP8rience and othgr factors that are consid8red lo
b8 relevant. Actual results may differ from these eslimalgs.
The 8stimates and und8rlying assumptions ar8 revi8w8d on an ongoing basis. Revisions to accounling 8stimat95
are rècognised in the p6riod in which the estimate is r6vis8d whèr8 thè r8vision affects only that peri(￿, or in Ihè
P8ried of th6 revision and futur6 pèriods whèr8 thè rèvision affects both currènt and futur6 periods.

The Children's Rest School of Recovery
Notes lo the Accounts.. Year ending 05 April 2025
3. Investment Incorne
2025
2024
Dividend Income and Interest
25,390
67
24,223
Other investment income
Rathbone Investment Management Ltd
159
25,640
24.382
4. Raising funds
2025
2024
Investment management fees
3,062
2,962
3,062
2.962
5. Charitable Activities
2025
2024
Grants
24,500
1.394
21,500
1,321
Support costs (note 61
Govemance costs {nole 71
2,142
28,036
22.823
A breakdown of the grants is shown in note 17 of the accounts.
6. Support Costs
2025
2024
Administrator's fees
Administration Expenses
1,365
29
1,294
27
1.321
Support costs are allocated to charitable activities.
Governance Costs
2025
2024
Accountancy fees
Independent examiner's fees
Bank charges
700
1.440
2,142
No Trustees received remuneration during the year.
The Administrator is selfwemployed and therefore the deduction of her salary from the Charity is paid grogs.
Governance costs are allocated to charitable activities.
io

The Children's Rest School of Recovery
Notes lo the Accounts.. Year ending 05 April 2025
8. Independent examiner's remuneration
2025
2024
The analysis of independent examiner's remuneration is as follows..
Independent examination of charity'5 annual accounts
1,440
9. Nets Ilossesllgains
on Investments
Unrestricted Endowment
Funds
Funds
Total Unrestricted Endowment
2025
Funds
Funds
Total
2024
Gainlllossl on sale of
investments
Revaluation of
investments
278
1,707
1,985
2,578
15,836
18,414
4,437
14,1591
27,255
31,692
125,5481 129,707}
1,579
999
9,701
6,135
11.280
7,134
10. Investments
Investments held primarily to provide an investment retum for the charity..
2025
2024
Market value at 6 April 2024
Purchases al cost
Sales proceeds
Realised gains l {lossesl
Unrealised gains I (losses}
Market value at 5 April 2025
794,591
18,586
{19,5561
1,985
31,692
763,914
793,980
63,207
{69,730)
18,414
11,280
794,591
UK
432,409
331,505
763 914
450,250
344,341
794 591
Overseas
Market value at 5 April 2025
UK
262,100
185,010
447.110
250,992
182,433
433.425
Overseas
Historical cost al 5 April 2025
11. Flnanclal Instruments
2025
2024
Carrylng amount of flnanclal assets
Debt instruments measured al amortised cost
Equity instruments measured al fair value
36,517
763,914
36.105
794,592
Carrylng amount of flnanclal Ilabllltles
Measured al amortised cost
5,396
500
12. Current assets
2025
2024
Cash at bank and on deposit (Cooperative Account)
Cash at bank and on deposit (Rathbone Accounts)
The Eleanor Rathbone Charitable Trust
389
5,612
30,516
36.517
391
6,660
29,054
36.105
li

The Children's Rest School of Recovery
Notes lo the Accounts.. Year ending 05 April 2025
13. Current Ilabllltles
2025
2024
Independent Examiner's fee
Accounts fee
Unpresenled grants
Unsettled cash transaction (Endowment Funds}
Other creditors
1,440
700
500
3,256
5.399
500
14. Endowment funds
Endowment funds represent assets which musl be held permanently by the charity. Income arising on the
endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income.
Any capital gains or losses arising on the assets fomi part of the fund.
Balance at 5 Investments
Balance at 5
April 2024
gainslllosses) April 2025
Pgrmanent ondowments
C8pII81
Revaluation reserve
398,236
349,420
1,707
122,6341
120,9271
399,943
326,786
747,656
726,729
15. Analysis of net assets between funds
Unreslricled
funds
Endowment
funds
Total
Fund balances at 5 April 2025 are represented by..
Investments
38,547
34,377
725,367
13,259}
722,108
763,914
31,118
795,032
Current assets I Iliabilitiesl
72,924
Unreslricled
funds
Endowment
funds
Total
Fund ba18nces at 5 April 2024 are represented by..
Investments
46,935
747,656
794,591
Current assets I Iliabililiesl
35,605
82,540
35,605
830,196
747,656
16. Related parties
The Iruslees are considered lo be the key management of the charity. No Iruslees, expenses were claimed dunng
the year.
Included in current assets is a balance of £30,51612024.' £29,054) owed from The Eleanor Rathbone Charitable
Trust (Charity no.. 233241 }. This charity has the same Iruslees as The Children's Rest School of Recovery and
owns 94.06°h of the investment portfolio. All figures relating to this charity have been excluded from these
accounts.
17. Grants
Greenbank
Lake Di5triot Calvert Trust
SENSE
SHINE
Th8 Living Paintings Trust
19,500
1,000
1,500
1,500
1,000
24,500
12