Charlty No: 526428
Roper Educational Foundation
Report and Accounts
For The Year Ended
31 December 2025

ROPER EDUCATIONAL FOUNDATION
CONTENTS
Trusteès and advigers
TTUStees' report ti,",
Independent examln6rfs report
Statement of flnancial actwitie8
Balance sheet
Notos to the accounts,

ROPER EDUCATIONAL FOUNDATION
TRUSTEES AND ADVISERS
Nominated trustee8
Rev HJ Duffy SJ - Chainnan
HA R￿by-TreaSufer
AM Hall
MF Holdsworth
AJ Dawson lapp)inted 27 April 2025}
Representatlve tN$t¢e
DJ Mein (resigned 4 June 2(r25)
XX Trustee wrth dispensatson {appointed 5 June 2025)
Corrnspondgrt
kqr M Burrow
Blackhu￿t Swainson Goodl
Solicitors
3 & 4 Aaborg Square
Lancaster
LA1 1GG
Prop•ty advloor
HDAK
82 PitIn￿n Court
FU￿0(￿j
Preston
PR2 1GG
Reglstered office
St Vbllfrid's Presbytery
I Squarè
Preston
PR13JJ
Registered charlty numbor
526428
Independent examiner
Cuerden ACA
Haleys Business AdVI￿S
Thoms House
Meadowcroft Business Pafk
Pope Lane
Penwotham
PR4 4h2
Bankeys
skIptc￿ Building &¢iety
99 Fi8heryate
Preston
PR12AE
CustodSan of property
The Officrdl Custodk4n for Chwities

ROPER EDUCATIONAL FOUNDATION
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees present their report and the financial statsments of the charity for the year ended 31 December
2025. The trustees have adopted the provFsions ofthe State￿Ent of RecomnEnded Practi￿ {SORPI'Aixounting
and Ret)orting by Charrties. {FRS 1021 in preparing the annual repjrt and financial 5tatsm8nts ofthe charity.
The financial statements have been prepared in aG(xxdan￿ with the aLuunting policies set out in notes to the
accounts and comply the chanty's goveming docun*rt the Chartses Act 2011 Accounting and Reporting
by Charitiv&". Stalement of Recommended Practi￿ applrabie to chaTilies PTeparing their acC￿nIS in accordance
with the Financial Reporting Standard applicable in the UK Republic of Iteland published in October 2019.
ObJectlve8 and actlvlt196
Roper Educalional Foundalw)n is ￿nSIrtuted under a sch&Jute iknd 4 May 1964 and was registered as a charity
on 15 September 1964.
The objects of the charity are lo benefit any maintained Roman Catholic Schcol situated ￿tr}in the boundaries of
the former Borough of Preston (in 19641 an¢J to give bursarie$ to boys and gids under the age of 26 years who
are current or former pupils of St Kfflfrid's RC Primary School or are resKlents of the Parish of St Wilfrid.
The trustees have referred to the guKlance contain&J in the Chanty Commisskin'$ general guidan￿ on public
nefit when reviewtng the Charity's al￿￿ and objeciwes, and in pknning future objectives.
Tru*t•es
Under the Trust Deed. tru$lee$ are app￿ted for a period of three years. The trustees who have seNed during
the year and Sin￿ the year end are set out on page 1. Trustees are app)inted by the trustees of the Society of
Jesus, the representative trustee is appointed ty the Educatjon Committee of Lancashire County Council.
The existing trustees arzepl the obligation lo fvlly inf￿1 a new trustee of the duties and responsibilths of charity
trustees by providing the new tnjstee with copies of the goveming instrument lin this case the charity wmmission
scheme dated 4 May 1964), minute8 of prevlous meettngs ol the tmstees, re￿nI annual accounts of the charity
and the relevant (*arity commission pubficatb)n relaling to the rwsibilrbes of buste8s.
Grnnt making pollcy
The trnstees adverlise the avalability of fvnds through th8 irrtemet and by ￿er$ written to the Heads of eligible
s¢h(K)Is. The take-up is shown in the notes to the &counts. In 2025 six grants were made to schools but no
grants to individuals.
Financlal revlew
The net ￿n￿MIng resources for the Y￿ were £1892 {2024.' ino)Ning £1806) detaiLs OfWh￿ are shown on page
Reserves policy
The trustees have revtewed their Resep4es Policy and aim to hokl a cash reserve of £55,000 12024-£55,000).
Thls recognises that over 94% of the charity's inconE is dependent on tenant In the event of a default or
rental void cash would ￿ required to re-markel the prDperty, cover management and administration ￿sts and lo
respond lo emergency applications foF grants wh￿h anse from time to time. At the year enij unrestricted reseryes
were £94.623 $0 the Charity meets this policy.
Approved b the trustees on ..
Iilil.?L
. and signed on their behalf by".
Rev HJ Duffy SJ - chairn￿n

ROPER EDUCATIONAL FOUNDATION
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
I report to the chwity tnjstees on my examination of the ar￿Unts of the charity for the year ended 31 December
2025 which are sel out on pages 4 to 11.
Responsibilities and ba818 of report
As the charity's trustees you are responsible for the preparakn'on of the accourrts in accordan￿ vthh the
requirements of the Charities Act 2011 (Ihe Ad).
I report in respect of my examinalion of Ihe ctsiV¢$ a¢*￿Un￿ fxried out under sectton 145 of the Act and in
carying out my examinaty'on I have foltr*ed al the appknbie Directions given by the Charity Commission under
section 14515llb) of the Act.
Indepèndent examlnorfs statement
I have Completed my examination. I confirm that no material matters have ccffle to my attentKJn in connection with
the examination giving me cause to believe that in any material respect
accounting records were not kept in resped of the ch*ity as required by section 130 of the Act or
2. the accounts do not accord those records.. or
3. the accounts do not comply with the applicable Wulrerr￿ts the fom 8T￿ Content of accounts
sel out in the Chartties (Accounts and Reports) RegulatK)ns 2008 other thartr any requirement that the
accounts give a 'true and fair which is not a rnatter Conside￿ as part of an independent
examinatron.
I have no concems and have rJ)me ￿[OsS no other matters in ￿nn￿lIon with the exa￿￿natiOn to whiGh attentlon
should be drawn in this rep￿ in order lo enable a proper understanding of the accounts to be re￿hed.

ROPER EDUCATIONAL FOUNDATK>N
STATEMENT OF FINANCIAL ACTMnES
AS AT 31 DECEMBER 2025
Total
2026
Totsl
2024
Fund
Fund
Investments
67,843
67,808
Total Income
67y3
67.808
Expendlture (m:
Raising funds..
Investment managetrErt Costs
Charttable activities
6291
6,291
59,660
10,132
55,870
Total expendlturn
66P51
65,951
66.OLf2
Net incomellexpenditurn)
1A92
1￿92
Nol movoment In fundg
1092
1192
Total funds brought forward
92.731
810,CKKI
902,731
900.925
Property Revaluatb
{210.0(X)}
Tolal fund8 ￿rrf•d forward
91623
902,731
All income and expendilure ￿ clerived f￿)rn (Xjnlinu*￿ a*ibitss.

ROPER EDUCATIONAL FOUNDATION
BALANCE SHEET
AS AT 31 DECEMBER 2025
2D25
Note
Flxed a880ts
Investrnent proFwknes (endovKnent
fund)
810.oc
Current assets
Cash at bank
Debtors
89,092
5,751
6,551
Total current assets
94.843
Credltors
amounts falling due
wlthln on8 year
(1.6231
{2,112)
Net current assets
94623
92,731
Net assets
694623
902,731
The funds of the charity:
10
Unrestr￿ted ￿nd
Endowment fund
94623
6(W),WO
92,371
810.000
601.623
902,371
The notes al pages 6 to 10 lo￿n part of these accounts.
These accounts were approved by the Trustees on .... . . ..
.. sKJned on the￿ behalf by..
Rev HJ Duffy SJ- Chairnmn
HA Rigby - Trnasurer

ROPER EDUCATIONAL FOUNDATION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
A¢¢ounting policies
Ba913 of a¢¢ounting
Roper Educational Foundation is a re9iStered charity in England. The address of the registered office is
gtven in the chanty infofmalion on page 1 of these financial statements. The natu￿ of Ihe charity's
operations and principal activrttes are to benefft any maintained Roman cathol￿ Schwl situated within
the boundaries of the fonmer Borough of P￿stOn {in 19641 and to grve bursaries to boys and gills under
the age of 26 yeays who are current or former puptis of St Wilfn'd's RC Prirrwy School or are residents of
the Parish of St WIWrid.
The charity constitlrtes a public benefft entsty as defined by FRS 102. Tr financi81 statements have been
prepared in accordance with Accounting Reporting by Chaiities.. Statement of Recommended
Practice applicable to charilies preparing their accounts ￿ arLOrdan￿ with the Financial Reporting
Standard applicable in the UK and Republic of Ireland issued in OctoL*r 2024, the Financial Reporting
Standard appltcable in the United lQng¢Jom and Republ￿ of Ireland (FRS 1021, the Chattttes Act 2011,
and UK Generalty Accepted Accounting Prathce.
The financial statements have been prepa￿ to give a 'true and fairf and have departed from the
Charities {Accounts and Reports) R￿ulat￿)nS 2008 only to the extent requi¥￿1 to provide a 'true and fair
V￿.. This departure has involved following the Accounting and Re￿rtIng by Charities: Statement of
Recommended PrXtI￿ applThble to charities preparing their aLxounts in ￿cordance with the Finarscial
Reporttng Standard applicable in the UK and Rewblic of Ireland issued in Octobèr 2021 rather than the
Accounting and Reporting by Chafilie8: Slatement of ReecdnffEnded Pracb¢e effective from 1 April 2005
which has sinc• b88n ￿thdraWn.
The ac¢ounts have been prepared on a going concem basis under the historical cost convention with
items recogniwj al cost or trans*ion value unless otherwise stated in the relevant note{s) to these
accounts.
The sKJnifio8nt accountlThJ Fdic¢es apwied irF the preparation of these financial statements are set out
below. These polrcies have been consistentty applEd to all years presenlgj unless otherwise slated.
Income rOGognttlon
All income is recognised once the charity has entiliement to the income, th8r8 is sufficient ￿rtaInty of
receipt and so it is protoble that income wll ￿ recerved. and the anKJunt of income receivab￿ can
be measured reliably.
Interest on funds held on deposit ig irrjwjed UFon ThJtifyxti(Jn Of￿ interest ￿ or payable by th8 Bank.

ROPER EDUCATIONAL FOUNDATION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
A¢wunting poli¢iD5 Icolrt7￿
Rgsourcos expended
Llabililies ar8 rewnised as expenditure as soon as there is a legal or constructNe obligation commith'ng
the charty to that e￿nditure, it ts probth that 88tll&m8nt wll be rwuired and the amount of the
obligation can be measured reliabty.
All expèndlture is ac£ount￿l for on an aC¢n￿lS b8SiS.
Grants payable are payments made to third Part￿ in the furtherance of the charitable objects of the
Tnjst. In the case of an uncondi￿nal grant offer th￿ 15 aorwed once the recipient has teen notified of
the grant award.
Grant awards Oiat are subie(*to the reCIp￿ntIu1￿l1lng perfmnce condifrons are onty accrued when the
recipient has teen notified of the grant and any remaining unfutfilled ¢onditions att&hing to that grant are
outside of the control of the Trust
Provisions for grants are made when the witention to make a grant has been communt¢ated to the
recipient but there B uncertainty as to the timing of the grant or the amount of grant payable.
Govemance costs indude those costs assttiated wilh meetTng the ry)nstitut¥Thl and statutory
requiremeTts of Ihe charity.
IfrecoveFable VAT is tharged against the expendbture heading for which il wag ir￿uThed
Funds
Unrestricted income funds comprise those fijnds vthich the trustses are free to use fDr any puryJse in
fvrtherance of the charitaue otyects.
The endovmEnt fvnd represents those a￿ts which must be held permanently by the charity. Income
arising on the endowment fund Can be used in accordanc* wf(h the obieds of the charity and is included
as ￿n￿Strict￿l Income. Any capitsl gatns or losses arising on the investments form part of the fvnd.
Investment management charges and legal relating to the frjnd are charged against Ihe fun¢J. This
fvnd is represented by the freehold land and buiklings owned by the Trust, Roper Hall and 145 Matket
Street West.
Further details of e￿h fund are disck¢ed in note 10.
Inv•slmevrt proporti•s
InVest￿￿TIt properties for whth far value can be me&sured Teliably vthout undue cost or effort are
mea$tsred at fair value at each reporting date with changes in fair value recognised in 'net gainsl(losses}
on investments. in the SOFA

ROPER EDUCATIONAL FOUNDATION
NOTES TO THE ACCOUNTS
FOR ThE YEAR ENDED 31 DECEMBER 2025
Accounling policies (continued)
Debtorn and creditor¥ re¢eivablelpayablg within one year
Debtors and ueditors wilh no ststed Inte￿$1 r* and receiv3tAe ￿ Fwable within one year are recorded
at transaction price. Any losses ari￿n9 from irrwirment are recognlsed in expenditure.
Goin9 concern
The financ¢al stateménts have been prepared on a going concem basis as the tnJstees believe that no
material uncertainties exist. The tnjstees have considered the level of funds held and the expected level
of income and expenditure for 12 months fr￿ authorising these financial State￿￿ts. The budgeted
income and expenditure is sufficienl with the level of fese¥ves for the charty to be abie to continue as a
going conwn
Judgements and key ¥ource8 of ¢stlmotlon uncerta#)ty
The following jUdgen￿ts (apart from those invofvirKJ estimates) have been made in the p(wess of
applying the above accountirKJ pok*s that have had the most slgnjficant effect on amounts recognised
In the financhal ststements".
The investrr*nt propety was vatued by HDAK at 31 2026 as £600.000.
Investrnent income
2025
2024
Rent
Interest on cash deposits
65.300
1543
65,242
67,843
67,808
In 2025, all £67.843 (2024: £67.808) of the invesfvnt income was atttibutable to unrostricl&Y fvnd
Investm•nt managemont costs
2024
Repairs, rates and insurance
Managernent fees
4,260
5,872
s￿80
6391
10,132
In 2025 all £6,291 12024:£10,132) of inv￿rEnt managen￿rt costs were atttibutable to unrestrt¢ted
funds.

ROPER EDUCATIONAL FOUNDATION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2025
2024
Grant to School8
St Teresa's ￿1rnary School
St Ignalius's CaYK￿]c Prkmary
st Augustine's Catholtc Prirwy S(*K
St Joseph's Primary School
Blessed Sacrament Primary School
St Gregory's Primary School
Corpus Christi
6.470
11.51
4.750
17,075
15,510
6,660
15,695
6.852
16.046
14,832
59AS0
54,940
Administration
Independent examtnerfs fee
Legal Fees
930
17501
S9,660
55,870
In 2025 all £59.660 (2024: £55:870) of the expenditu￿ on d)aritable activities was attributable to
unrestrict&l funds.
Independent examinerfs remuneration
The independent examinerfs renwneration amounts to an independent exabyanatlon fee of £800 excluding
VAT in relation to the year to 31 De(xnber 2025 and £775 exduding VAT in reLalh)n to the year to 31
December 2024.
The ¢redf( for fees relates to the revwsal of a tyior year of £750 that is no knger wuired
as no amunt is due.
Tr￿t•88. and key management personnel remuneratlon and expensos
The bvstees neither receNed norwawed any femuneralion durrng the year {2025: £NII).
The total amount of ern￿Oyee t)enefits receNed by key ffonageN*nt Fer￿8} is £nil {2025: £nH). The
Trust considers its key management prsonnel comprise the truslees.
trustees dKI not have any expenses reimbursed during the year (2025." £nil).
Frnehold investment property
The market value oflhe freehold land and buldings known as Roper Hall. 1131114 Frfargate, Preston and
145 Market Street West, Preston wa5 assessed by HDAK commerci￿ Property Consultants. B2 Ptttman
Court, Pittman Way. Fuknxl, Preston PR2 9ZG. The valuation was ur￿￿tskeTr by Marts"n Ainsworth
MRICS who is a director of the fim) and is a member of the Royal Instrtute of Chartered SuNeyors and
has over 30 yeaF5' experien￿ in the ValUat￿)n of commerciai property with particular emphasis on
Preston. Having fegard to the pr&entcondition and current (Kcupabon of each ofthe 2 properti8s. HDAK
believe that the market value as * the 31 DeLxts 2025 w reasonabty be assessed at a level of
£600.000. Thts ks a reduction in the prevM)us valuation of £810,000 in 2015.

ROPER EDUCATIONAL FOUNDATION
NOTES TO THE AccouKrs
FOR THE YEAR ENDED 31 DECEMBER 2025
Debtors
2024
Due from Tenants
6.552
5.752
5,752
Cfedltor6: amounts falllng due wlthln one year
2025
2024
Management Fees
Independent examlnation fees
Legal and profeSs￿)nal fees
prO￿ty Costs
491
432
930
750
172
1.623
2,252
10
Fund8
Unr¢stTlcted generdl fund
Thls fvnd is represented by net txrrent assets.
Unrestricted ftFnds £94.623 {2024". £92.731) are available for applicabon by the eharity under the lerms
of the Trust and may be appl￿ for clwitable purposes at the dire¢lion of the trustees.
p•M￿neRta￿d0￿￿fttf￿nd
This fund is reprwnted by the £6CH),000 12024.. £810,CM)01 investment property owned by the Trus(
Roper Hall and 145 Market Street Wesl. There has been no movement in the fijnd during the year.
Transactlons with trustegs
TheTr was a related party of £11.5(K) *ith St Igths p[￿nary &hDoI in the yèaT of which
one of the Tntsw ts a (>)Vern￿ 12(r24: £15.510) *KI a rd*d party transaclion of £4 750 wrth St
Augijstine's Primary School in the year of whth another Trustee i% a Govemor (2024.. £nilj. There wa5
no transactions wrth trustees and no expenses or remuneration were pak4 lo trustees during the year
{2024.. £nil). Th&re was no professN)nal inderrnity lnsUrnft￿ in place during the year for the trustees.
11