I never went to see it - it's not going anywhere - I've got a better one here. In the People's Museum of Forbidden Art.
There is Rock Art in Smithills - though not very much. This stone ( http://www.themodernantiquarian.com/post/5654 ) has the same pattern as this stone ( http://www.border-stones.co.uk/021_040/040/image2.htm ) and they're both "performing the same function" - which is to act as a Blocking Stone to a simple stone row. The simple stone row in Smithills is called Brown Stones - there's a public footpath/ceremonial approach to it (from Walkerfold Road), and the one in Scotland is called Eleven Shearers. The small stones are mainly upright there, and it's been surveyed by Thom who quotes it as a Lunar site.
Finding the little stone row on Counting Hill is interesting and accessible from Winter Hill - it's on Winter Hill. There may be Rock Art on those stones. No one's looked yet ...