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REGISTERED COMPANY NUMBER: 09796346 (England and Wales)
REGISTERED CHARITY NUMBER: 1164641














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

LEIGH BUILDING PRESERVATION
TRUST LIMITED

LEIGH BUILDING PRESERVATION
TRUST LIMITED






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2024




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 13

LEIGH BUILDING PRESERVATION
TRUST LIMITED (REGISTERED NUMBER: 09796346)

REPORT OF THE TRUSTEES
for the year ended 30 September 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 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 objects of the charity are to preserve for the benefit of the people of Greater Manchester and the nation, the historical, architectural and constructional heritage that may exist in and around Greater Manchester in Buildings (including any structure or erection, and any part of a building as so defined) of particular beauty or historical or constructional interest.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
09796346 (England and Wales)

Registered Charity number
1164641

Registered office
Leigh Spinners Mill
Park Lane
Leigh
Gtr Manchester
WN7 2LB

Trustees
P A Costello Retired
K Cunliffe Retired
T Dalton Company Director (resigned 1.5.25)
P D Horrocks Managing Director
J S Morrison Managing Director
F Nhakaniso Charity Worker (resigned 10.1.24)
J Shaw Local Government Officer
L E Edwards Company Director
A J Prescott Property Management
S Grundy Project Manager
D M Radley (appointed 11.11.24)

Company Secretary
J Shaw

Independent Examiner
Hayes & Co
Chartered Accountants
Suite 2 Beswick House
Greenfold Way
Leigh
Lancashire
WN7 3XJ


LEIGH BUILDING PRESERVATION
TRUST LIMITED (REGISTERED NUMBER: 09796346)

REPORT OF THE TRUSTEES
for the year ended 30 September 2024

Approved by order of the board of trustees on 14 July 2025 and signed on its behalf by:





J Shaw - Secretary

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
LEIGH BUILDING PRESERVATION
TRUST LIMITED

Independent examiner's report to the trustees of Leigh Building Preservation Trust Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 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 matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.








Ian Burns

Hayes & Co
Chartered Accountants
Suite 2 Beswick House
Greenfold Way
Leigh
Lancashire
WN7 3XJ

14 July 2025

LEIGH BUILDING PRESERVATION
TRUST LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 30 September 2024

2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 13,211 - 13,211 175,397

Other trading activities 2 529 - 529 3,034
Investment income 3 182,749 - 182,749 164,265
Other income 25,573 49,724 75,297 90,151
Total 222,062 49,724 271,786 432,847

EXPENDITURE ON
Raising funds 183,867 49,724 233,591 262,586


Other 134,689 - 134,689 85,035
Total 318,556 49,724 368,280 347,621

NET INCOME/(EXPENDITURE) (96,494 ) - (96,494 ) 85,226


RECONCILIATION OF FUNDS
Total funds brought forward 316,462 55,327 371,789 286,563

TOTAL FUNDS CARRIED FORWARD 219,968 55,327 275,295 371,789

LEIGH BUILDING PRESERVATION
TRUST LIMITED (REGISTERED NUMBER: 09796346)

BALANCE SHEET
30 September 2024

2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 9 713,960 1,584,502 2,298,462 2,025,790

CURRENT ASSETS
Debtors 10 63,406 - 63,406 81,256
Cash at bank and in hand 1,841 - 1,841 299,701
65,247 - 65,247 380,957

CREDITORS
Amounts falling due within one year 11 (138,097 ) (124,795 ) (262,892 ) (536,701 )

NET CURRENT ASSETS (72,850 ) (124,795 ) (197,645 ) (155,744 )

TOTAL ASSETS LESS CURRENT
LIABILITIES

641,110

1,459,707

2,100,817

1,870,046

CREDITORS
Amounts falling due after more than one year 12 (421,142 ) (356,742 ) (777,884 ) (639,661 )

ACCRUALS AND DEFERRED INCOME 14 - (1,047,638 ) (1,047,638 ) (858,596 )

NET ASSETS 219,968 55,327 275,295 371,789
FUNDS 15
Unrestricted funds 219,968 316,462
Restricted funds 55,327 55,327
TOTAL FUNDS 275,295 371,789

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


LEIGH BUILDING PRESERVATION
TRUST LIMITED (REGISTERED NUMBER: 09796346)

BALANCE SHEET - continued
30 September 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 14 July 2025 and were signed on its behalf by:





P A Costello - Trustee

LEIGH BUILDING PRESERVATION
TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Long leasehold - 2% on cost
Plant and machinery - 20% on cost
Motor vehicles - 25% on cost

Taxation
The charity is exempt from corporation 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.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


LEIGH BUILDING PRESERVATION
TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

2. OTHER TRADING ACTIVITIES
2024 2023
£    £   
Event income 529 3,034

3. INVESTMENT INCOME
2024 2023
£    £   
Rents received 182,572 164,265
Interest receivable - trading 177 -
182,749 164,265

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Depreciation - owned assets 68,388 47,272

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023.


6. STAFF COSTS

The average monthly number of employees during the year was as follows:

2024 2023
Administration 5 4

No employees received emoluments in excess of £60,000.


LEIGH BUILDING PRESERVATION
TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 175,397 - 175,397

Other trading activities 3,034 - 3,034
Investment income 164,265 - 164,265
Other income 62,581 27,570 90,151
Total 405,277 27,570 432,847

EXPENDITURE ON
Raising funds 235,016 27,570 262,586


Other 85,035 - 85,035
Total 320,051 27,570 347,621

NET INCOME 85,226 - 85,226


RECONCILIATION OF FUNDS
Total funds brought forward 231,236 55,327 286,563

TOTAL FUNDS CARRIED FORWARD 316,462 55,327 371,789

8. GRANT INCOME RECEIVED

Grants received in the year in relation to capital expenditure are carried forward to the following years to the extent that they are not credited in the Statement of Financial Activities against the write down/depreciation of the fixed assets.
Total grant income received by the company in the year, including revenue grants included in the Statement of Financial Activities were, £268,746.


LEIGH BUILDING PRESERVATION
TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

9. TANGIBLE FIXED ASSETS
Long Plant and Motor
leasehold machinery vehicles Totals
£    £    £    £   
COST
At 1 October 2023 2,146,051 9,880 9,500 2,165,431
Additions 257,618 83,442 - 341,060
At 30 September 2024 2,403,669 93,322 9,500 2,506,491
DEPRECIATION
At 1 October 2023 124,807 8,303 6,531 139,641
Charge for year 48,074 17,939 2,375 68,388
At 30 September 2024 172,881 26,242 8,906 208,029
NET BOOK VALUE
At 30 September 2024 2,230,788 67,080 594 2,298,462
At 30 September 2023 2,021,244 1,577 2,969 2,025,790

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 20,610 21,995
Other debtors 5,000 1,766
VAT 17,656 57,495
Prepayments 20,140 -
63,406 81,256

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 13) - 233,837
Other loans (see note 13) 65,775 71,797
Trade creditors 185,981 214,764
Social security and other taxes 3,508 1,967
VAT - 11,675
Other creditors 4,753 211
Accrued expenses 2,875 2,450
262,892 536,701


LEIGH BUILDING PRESERVATION
TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other loans (see note 13) 777,884 639,661

13. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year on demand:
Bank overdrafts - 233,837
Other loans 65,775 71,797
65,775 305,634
Amounts falling due between two and five years:
Other loans - 2-5 years 777,884 639,661

14. ACCRUALS AND DEFERRED INCOME
2024 2023
£    £   
Deferred grants 1,047,638 858,596

15. MOVEMENT IN FUNDS
Net
At movement At
1.10.23 in funds 30.9.24
£    £    £   
Unrestricted funds
General fund 316,462 (96,494 ) 219,968

Restricted funds
Restricted 55,327 - 55,327

TOTAL FUNDS 371,789 (96,494 ) 275,295

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 222,062 (318,556 ) (96,494 )

Restricted funds
Restricted 49,724 (49,724 ) -

TOTAL FUNDS 271,786 (368,280 ) (96,494 )


LEIGH BUILDING PRESERVATION
TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
At movement At
1.10.22 in funds 30.9.23
£    £    £   
Unrestricted funds
General fund 231,236 85,226 316,462

Restricted funds
Restricted 55,327 - 55,327

TOTAL FUNDS 286,563 85,226 371,789

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 405,277 (320,051 ) 85,226

Restricted funds
Restricted 27,570 (27,570 ) -

TOTAL FUNDS 432,847 (347,621 ) 85,226

A current year 12 months and prior year 12 months combined position is as follows:

Net
At movement At
1.10.22 in funds 30.9.24
£    £    £   
Unrestricted funds
General fund 231,236 (11,268 ) 219,968

Restricted funds
Restricted 55,327 - 55,327

TOTAL FUNDS 286,563 (11,268 ) 275,295

LEIGH BUILDING PRESERVATION
TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 627,339 (638,607 ) (11,268 )

Restricted funds
Restricted 77,294 (77,294 ) -

TOTAL FUNDS 704,633 (715,901 ) (11,268 )

16. RELATED PARTY DISCLOSURES

Leigh Building Preservation Trust Limited has been granted a long lease in respect of Spinners Milll, a property owned by Leigh Spinners Limited. P D G Horrocks and J S Morrison who are trustees of Leigh Building Preservation Trust Limited are also directors of Spinners Mill Limited.