## **Trustees’ Annual Report for the period** 

**From 1 April 2021 Period start date   To 31 March 2022                           Period end date** 

## **Charity name: Roebuck Memorial Homes Trust** 

## **Charity registration number:1042683** 

## **Objectives and Activities** 


**----- Start of picture text -----**<br>
SORP reference<br>Summary of the  Para 1.17 The purpose of the Almshouse is<br>purposes of the charity  to provide reasonably priced<br>as set out in its  accommodation for retired local<br>governing document residents who are most in need of<br>the type of accommodation the<br>Trust provides<br>Summary of the main  Para 1.17 and  The Trust provides, manages, and<br>1.19<br>activities in relation to  maintains 8 cottages and<br>those purposes for the  associated gardens.<br>public benefit, in  This includes both day to day<br>particular, the activities,  management and maintenance<br>projects or services  and a programme of<br>identified in the  improvements to the listed<br>accounts. buildings and gardens<br>Statement confirming  Para 1.18 Trustees have read and<br>whether the trustees  understood the guidance on<br>have had regard to the  public benefit. Our Trust does not<br>guidance issued by the  provide universal benefits but<br>Charity Commission on  rather benefits to 8 local<br>public benefit households who require the type<br>of accommodation we provide<br>**----- End of picture text -----**<br>


## **Additional information (optional)** 

You may choose to include further statements where relevant about: 


**----- Start of picture text -----**<br>
SORP reference<br>Not relevant we do not make<br>Policy on grant making Para 1.38 grants<br>Policy on social  Not relevant<br>investment including  Para 1.38<br>program related<br>investment<br>Contribution made by  Not relevant volunteers are not<br>volunteers involved in the Trust<br>Para 1.38<br>None<br>Other<br>**----- End of picture text -----**<br>




## **Achievements and Performance** 

SORP reference Summary of the main **The Trust over the past few years** achievements of the **has ensured the financial stability** charity, identifying the **of the Trust and improved value** difference the charity’s Para 1.20 **for money by negotiating and** work has made to the **renegotiating contracts.** circumstances of its beneficiaries and any **Residents have benefitted from a** wider benefits to society **range of improvement works both** as a whole. **within their homes (most recently through improved insulation) and improvements to the extensive gardens** 

## **Additional information (optional)** 

You may choose to include further statements where relevant about: 


**----- Start of picture text -----**<br>
No further statements – see<br>Trustees report in the annual<br>Achievements against  Para 1.41 report and financial statements<br>objectives set<br>No fundraising activities<br>Performance of<br>fundraising activities<br>against objectives set Para 1.41<br>See trustees report and financial<br>statements<br>Investment performance  Para 1.41<br>against objectives<br>Other<br>**----- End of picture text -----**<br>




## **Financial Review** 


**----- Start of picture text -----**<br>
Review of the charity’s  Para 1.21 The charity is financially sound<br>financial position at the  and able from weekly<br>end of the period maintenance charge income to<br>carry out day to day management<br>and maintenance of the<br>properties.<br>Current finances do not allow for<br>significant improvement works to<br>the listed gardens, but a strategy<br>is being developed to address<br>this<br>Statement explaining  Para 1.22 We hold reserves and add to<br>the policy for holding  them each year in order to have<br>reserves stating why  funds available for major repair<br>they are held works. In particular we expect<br>that in the next 10 years we will<br>need to do a full or partial roof<br>replacement<br>Amount of reserves held Para 1.22 £73,735<br>Reasons for holding zero  Para 1.22 Not applicable<br>reserves<br>Details of fund materially Para 1.24 None<br>in deficit<br>Explanation of any  Para 1.23 No concerns<br>uncertainties about the<br>charity continuing as a<br>going concern<br>**----- End of picture text -----**<br>


## **Additional information (optional)** 

You may choose to include further statements where relevant about: 


**----- Start of picture text -----**<br>
The charity’s principal<br>sources of funds  Para 1.47<br>(including any<br>fundraising)<br>Investment policy and<br>objectives including any  Para 1.46<br>social investment policy<br>adopted<br>A description of the  Para 1.46<br>principal risks facing the<br>charity<br>Other<br>**----- End of picture text -----**<br>




## **Structure, Governance and Management** 


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Description of charity’s<br>trusts:<br>Type of governing  Para 1.25 Trust deed<br>document<br>(trust deed, royal<br>charter)<br>How is the charity  Para 1.25 Unincorporated charity<br>constituted?<br>(e.g unincorporated<br>association, CIO)<br>Trustee selection  Para 1.25 2 management Trustees are<br>methods including  appointed by Kirklees Council.<br>details of any  The remaining trustees<br>constitutional provisions  (currently 2) are appointed from<br>e.g. election to post or  within the local community and<br>name of any person or  from professionals who bring<br>body entitled to appoint  additional skills and expertise to<br>one or more trustees the Trust<br>**----- End of picture text -----**<br>


## **Additional information (optional)** 

You may choose to include further statements where relevant about: 


**----- Start of picture text -----**<br>
All Trustees receive induction<br>using the Almshouse Association<br>Policies and procedures  recommendations<br>adopted for the  Para 1.51<br>induction and training of<br>trustees<br>The charity’s<br>organisational structure  Para 1.51<br>and any wider network<br>with which the charity<br>works<br>Relationship with any  Para 1.51<br>related parties<br>Other<br>**----- End of picture text -----**<br>


## **Reference and Administrative details** 


**----- Start of picture text -----**<br>
Charity name Roebuck Memorial Homes Trust<br>Other name the charity  Roebuck Homes and Gardens Trust<br>uses<br>Registered charity  1042683<br>number<br>**----- End of picture text -----**<br>





**----- Start of picture text -----**<br>
Charity’s principal  Kirklees Council<br>address Civic Centre 3<br>Huddersfield<br>HD1 2TG<br>**----- End of picture text -----**<br>




## **Names of the charity trustees who manage the charity** 


**----- Start of picture text -----**<br>
Name of person (or body)<br>Dates acted if not for<br>Trustee name Office (if any) entitled to appoint trustee<br>whole year<br>(if any)<br>Raymond Ram Chair and  N/A Kirklees Council<br>1 Management<br>Trustee<br>Tyler Hawkins Management  Appointed Sept 2022 Kirklees Council<br>2<br>Trustee<br>Janis Dean Treasurer and  Trustees<br>3<br>Trustee<br>4 Jonathan Taylor Trustee Trustees<br>**----- End of picture text -----**<br>


Corporate trustees – names of the directors at the date the report was approved **Director name** None 

Name of trustees holding title to property belonging to the charity 


**----- Start of picture text -----**<br>
Trustee name Dates acted if not for<br>whole year<br>None<br>**----- End of picture text -----**<br>




## **Funds held as custodian trustees on behalf of others** 

Description of the assets None held in this capacity 

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets 

## **Additional information (optional)** 

## **Names and addresses of advisers (Optional information)** 

**Type of Name Address adviser** 

**Name of chief executive or names of senior staff members (Optional information)** 

## **Exemptions from disclosure** 

Reason for non-disclosure of key personnel details 

## **Other optional information** 



## **Declarations** 

**The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s)** R D Ram **Full name(s)** Raymond Dennis Ram 

**Position (eg** Chair **Secretary, Chair, etc)** 

**Date** 31 January 2023 



Charity Registrntion Number.. 10426¥3
Aln15house Association Mtinbei Nuinber.. 188)
Roebuck Memorial Homes Trust
Annual Rtport and Financial Statcmcnts
for tlie Year Ended 31 March 202

Roebuek Memorial Homes Trust
Colltent8
K¢f￿￿llee and Adjninistrative DLlails
Tnigtees, Report
2to3
llldcpet￿e￿I ExamitseEs Rew)tt
Stsiernent of Trinatteial Activities
Balance Sheei
Note5 to ilie Financial SlalcmLnls
7t015

Roebuck Memorial Homts Trnst
Refei'ence and Admlnlstratlve Details
ChArity Registration Number
1042683
Alinslioub¥ As¥uciation MeThber
Numl?Lir
1883
Trustees
Clifford Prccst
Raytllolld Ra
Jaiiis Dea
Jottathatt I'aylor
Other Offiters
Kirklees Metropolilan C.oun¥il
Prkntipal Office
Ki]klees C¢iun¢il
C.IVlL C.cJilTL 3
IIuddetsfield
HDI 2TC
%ollcllors
Ramsd¥ns Solieitor$ LLP
Oakley House
l Llungcrloid lioad
Huddcr5ficld
HD.3 3AL
IlankErs
Lloyd5 Bdnk
16 Matkct Placc
OLI IJG
l￿dependent Esamiiier
Walson BuLkic Litniled
Indcpcndcnt F.xJniillcr
Yolk Hou5C
Cvtiin¥lcy Bu5itt¢&$ Park
Bradford
BD16 IPLI
Pagc I

Roebllek Menkorixt Homes Trust
Tru8tees' Report
The Irustees present the aliji￿1 iN)tsrt logcihcr with thc fjnaiirial Etsiemenls OF Ihe chaTity for the year endc(131 March
2022.
Objt¢tive$. 4¢tiviti¢$ #nd pcrfOr￿￿￿ec
Rocbuck Memorial Elomes I'ntst, is a not for profit ttgistered ch#tiiy ¢kdminislercd by a voluntary group of trustees. The
pr1￿C1ple actii'ities are to provide aCcon]￿￿d8tioll for thos¢ ivho qualify the tsllst deed. with ptiotity being giirn to
local resideiils. Maieii making decisions aboiLI tlie applicanls Ihe Iriislces have iried io ensure IIMI Ihey provide
arcoinmodalioJ] lo thos6 ]n05t in lleed of tlie typ¢ of accominodation tbc trust offers.
This bE¢n • busy yEar de5Pit¢ the litni¢atLOIJ5 iujposed by the Parhdemic. Mcetit)gs of Trustees have beeEX Vttmxl vi¥
ematl rath¢r than face io face.
Despite these lijnitations and it) respongc t() incnasc% in cTrergy pri¢¢5 th¢ TTUSt ha% undertakcn a progra[tu￿e of loft
itJ5ulatioD.
Uiifoitunately, the asbestos ￿￿veYS undcrlakcn b), KMC provcd io be deficjenl. so ihc Trust had io undcrlake full asbestos
all£1g£menl surveys to 4tlluw the 5nsiilalion woiks to procccd. I'his ljas been compleltxl ti5k5 idcntified.
r+0m￿a￿ly, asbestos temowdl was ie(1ui￿d. and the iTE¥ulatton progtamEthC W45 allowed to be ¢omplet¢d.
Re5Ldenls were ktell for ihis lo be carried ollt and assistL(I Ihc ¢Untrarlor iD Teu]oving iletVS Stored iTr tlic loft space.
KMC hBve b¢en Irqui'%tcd to providc allothci. n]allagcmcnt Tiustee a5 required by thc Trusl dceAI tbe m¢aiitime c.liff will
remain a TTU5t¥e.
KNH now part of KMC has appointed a Housing l)ffficcr In the 8¢heme. Rueb&n Jerome is an cxpcricnce housing manager.
Thc Tru5tce5 have to coijsider the long4ernJ strategy outlined PF¢viOu￿Y engaging with KCA alld the Lnlnjst
organi5alion lo be able to fi￿d Ihe iieccssary exteTnal WOTk5 to thc gardens.
Publlc btnetit
Thc trustees pay due reEard io tbe cl)£￿tty Conjmission guidartte Publi¢ B￿L¢fit alld believe that the provision of social
hD1I5ing within the local commi￿lty coTrforms wth this guidancc.
8trllttui'e. gTrvern&nee m#n¥E¢m¢nt
'l-nistccs arc appointed fron) ii'iihiji tlje local comMi￿lty and from pr(Jfc%5ionals who briny additiollal %kills cxpertjse to
thc tnK5t. All iiew knistC¢s ar¢ provided witb Charity Conunission publicarioji CC3 'Tlie L'ssential Tnistee: whal yoii lleed io
knDW' and C'.L IV'The Flalln)ark5 of an l.ffective Cha￿ty.. TTUSICCS arc also gtvcn an itttrodu¢tion by ¢xi5ting iruste¢s to the
specifiL niles Telaling tv S(TrLial along with vycrvicw of the charits s opera110￿.
The tru%tLL% rL'main comtt)ittcd to tbeir aim of pioviding a high standaril ot aCcom￿Odatl0tt at an aff()rdMblc iveeldy
contribution in ordcrto compctc with other social housing providers.
Drtahls of the prop¢rtivJ
Th¢r¢ aTe 8 two bedrootn cottages built 1932. I'he Tn]sr owns the prnptrtlES Wlth KK[kI￿5 Council actiDg as the
Custodian tru$tcc.
Pagc 2

Roebuck Memorlal Homes Trust
Trustees, Report
Fln#n¢l#l revlew
Thc tl'llbtCCS Cotttilluc to biiiid th¢ vliai'ity's fvnd5 as atld ivlien P055Lblc ajid 115cs the roiitille nJaintenonLL" for rcllewals
aDd IcgiilaT maintcnance.
Thc sU￿1￿S foT the year (ID unrestrictcd fimds iva5 £4,283 12021 £10.181). There was an in¢iea5c in thc value of
iIIV¢6tmcnts dEtrin8 thc year of£5.500 (2021- £11.0851.
The lotsl funds of the cliarity at 31 March 2022 were 11.657.460 (2021 £1.047.677).
The thiinual reportWa8 approvcd by Ihc IrusL¢es ofthc charity on .......
Signed on its bchaifby..
Ra)fjiiond Rajn
TruslL'L
Page 3

Roehuck Memorial Home5 Trust
Independent ExaThiner's Report to the tru$tee$ of Roebuck Memorial Homes Triist
I repi>ri lo th¢ tru51ee5 On iny ¢XWlliTLation ofihe accounls of Roebuck MeMoTial Hoincs Trust for thc ycllr cndcd 31 Marcb
2022.
RespoiJ51bllltle5 and bAsls of Teport
A% the charity tru8te¢s of Rocbuck Mcmorial Home% Trust you arL' rcspollsible for the prepatation (Trf the acc(iunts ID
arcordllnce wth the i¢qutT¢rneDts of the Chllrities Act 2011 ('the Act'l.
I rcport 111 rc5PLYt ol'rny cxamination nl'thc RocbuLk mc￿Orial FI0￿eS'1rUst'S accouDts carried out under section 145 ot thc
2011 Art an(1 iii out my cxarniiiation I hDvc followcd all ihc wpplicablc DRrcelions given by Ihc ch￿lY
Commission uiider se¢tion 145(51(bl of the Act.
Indeptndent examinev's statement
I hdvc complctcd my cxamÉllalion. I confirni that no matcrial maiters have come ￿ lljy attention in conBection with the
examination &￿ving me cause to believethat any material r¢spcct'.
owiting r¢Lvrd5 wcrc nut kcpt in rc5PEGt of Rocburk Mcmoiial H0￿c5 Tnisl as re(Biired by sectioii 130 of dic A¢t'
or
2. th¢ accouttts do not a¢¢otd with ilM)se re¢ord$,' or
3. the ac¢ounl% do not eomply with th¢ ac¢ouJJting requir¢menlb LUllLYrning Ihc fonn and co]JlellÉ of accounls sel out in
Ihe Charities {Accnunt% and Reporiq) RegLilations 2008 other than any requii¢metbl that tlie accouTLl8 give a 'lnie aJMI
fatr vieW which is not 8 mattcr constdcn￿I as of all illdcpcndcnt examinaLiOn.
l Ajave no collccnjs alld have coijje across no other matters coJirte¢tion with thc cxatninatioll to ivliicji alf¢]]tioii should be
dra￿7 ihi5 TcpDri in order lo enable a proper llnderslanding ofihe accoiints lo be re(￿hed.
Sclincl J Arniilagc FCA
Indcpcndcnt F.xaminer
Walsoti Lluckie Limited
LIFadfoTd
2q
Page 4

Roebuek memori￿ Homes Trust
.%tatemeut (bf Fiiiallcial Aetivities for the YeAr Ended 31 March 2022
(Inrluding Inconke and Lxpellditure Account)
Unre51ricted
fund5
Totsl
2022
Total
2021
General
r4ote
reserve
Income and elldowments fro
Chiinldble dLlivilie
35.814
2,084
35.814
2.084
34.211
1,995
Inveslmenls
Ttstal in¢omo And t￿d0￿m￿ntS
37.898
37,898
36,206
ExpÈndlture
Charilable activitiC5
(33,6151
{33,615)
133,015)
{37,110}
{37.110)
Total expendilure
133.615)
Net incomel(expendinJrc)
Gaillsllusses oil iiiv¢51]llet)185sets
4,283
4.283
5.500
(904)
11.085
5,500
Nei movcmcnt in fvnds
4.283
5.5VO
9.783
10.181
Refoneiliatiou of ￿n￿$
Total fuud5 brouglit loTw￿rt
1,254.063
193.614
1,647.677
1.637.496
Tolal fuu(L4 ¢drri¥d forwat(I
1.258.346
399,114
1.657,460
1,647,677
Thc nolc50n pages 7 10 15 forni an integral part ofihese financtal slatcincnts.
Pagc 5

Roebuek Memorial Homes Trust
Oiegistration number: 1042683)
Balance Sheet as at 31 March 2022
2022
2021
Note
Fixed a5setS
Tanbpjblc a5scts
Inveslmenls
1.590.023
73,73C)
1.602,177
63.736
10
1.661.759
1,665,913
Current *$5ets
Dcbiors
Cash at bank and in hand
26.429
15,424
27,541
16.559
Credltors: Amounts falllng d￿e wlthli& okne year
12
(2.3381
{2,1271
Net turreht assets
25,203
14.4.12
Totsl 8%sets le55 eijrrent fiabiiitie5
1.6¥11.962
1.680,345
Creditnr5: Amount5 fAlling due gfrer more tham one y¢4r
31,502
32,6681
Net Y4$5ets
1.657,460
I,647.C)77
of the tharity:
UDre5tricted income fu￿dS
UijiestTiLted
RcvaluLilic?n TCSCtY¢
1.258,346
399,114
1.254,063
393,614
'I'olal unrestricted
1.657,460
1,647.677
Total fullds
14
1.657.460
1.647,677
The financial 8tstetnenLE pages 5 to 15 were appmved hy the tnJstee%. and authorised for issue tsn .Z9.1.g 122 and
sigtLed Oll ti)¢ll' bclialf by..
RByllLond ltst
The note5 pages 7 to 15 form an integral part of tlicsc financial stat￿m¢n(S.
Page 6

Roebuck Memorial Homes Trnst
Notes to the Financial StAtcments for the Year Ended 31 March 2022
I Ceucral iDformatio
Tlie ellttty ib an ullincorporated tc¥is*r¢d ctsarity govrrntd by their con¥titution, registered in Lng18￿d ajid Walc5.
R¢gistcrLd cbarity vuinber.. 1042683
AITllshouse Associ*ioll ttaembcr number.. 1883
Their re8isler¢d address is=
Kii'klccs Council
CiviL Centre 3
Hiidd¢T5fi¢ld
HDI 2TG
2 AtcouMtiBg polldeB
Siimmjry of 5igllifJcint #¢tountltLg policie$ ke). accouNtiNg tstltnAte8
Tknc priiicip&l arcvurtljllg policie5 appliLd iii tlie prcparatioii of thc5e financijl siat¢mellts arc set LH)t below. Tjiese policie5
havc been consistently applicdto all Ihc years pre5cntrf unle55 Othcnwse $ts¢ed.
St4tement of cornpliaote
The fiiian¢ial statemeii15 h3vc becn prcpared in accordaiice wilh A¢¢ouniing and Reporllrtg by Charitics.. StateTneiit or
KcLi)mtneJdLd Praclicc {8ORPI appliLable lo Lliarities pirpyrinbJ tlieir dLU)iiiil% iii accordanLe wiilj Ihc Fiiiaiicial Reporlitt
StdiiJ%rd applicablc in tlie UK and KepubliL uf Ir¢lalld IFRS 102)- ICliaritlC5 SOIIP IfRS 10211 alld the Charities Act 2UI I.
B&515 of preparation
'rheqe fJiTrancial %iateJnents have beett prepared using the hislorical c05t convention except that as di8c105ed iD the
accounting poliLies certain itcm4 are sbown at fait vallle.
The charity constitutes a publi¢ benefit entity as defined by FRSIO2.
The clwily's fiiL)ftional alld prESCthlalion cuiirllcy is PQllrtd siertillg.
GOi￿g con¢er
ThL fjnallcial &laten￿￿t&. have b¢eD prepared a going Lonccrn basi5.
Exemption prepllrbk% nosy 5t%ttemellt
Thc cliarity npled lo adopl BLilletin I published 2 February 2016 aTrd have Iher¢fore ni)t included a eash flow 3tatctnL'nt
ill thcs¢ firt#iiLial 51ateincDts..
Pagc ?

Roebuck Memorial Homes Trust
Notes to the FillallcfiAI Statements for tbe Year Ended 31 March 2022
Jncome endoivments
IRive51meiitiiAeome
Jncojne i& Cdrncd fTuin holding fixcd a5S¢ts for invcsiment putposes and 15 Tecognised whetl rcceivable and the amount ca
be rneasured reljably by the LhdiJly_
I￿tc￿51 on funds held un dcposit is included when receivable aiid Ihe am(FUllt con bc MeaSu￿d Teliobly by Ih¢ charily.
Clianlfthlv ficlivilies
R¢nt ITOln laiid and buildittg5 is recognised aT¥ accruals basis.
xpendilure
xpenditUTC is recobNrti%¢d oncc there is a l¢gal OT constrnctive obligalion to ihat expcnditure, kl is probdble settlcmcni is
rcquircd diiil Ih¢ aTnounl catt be incasllred rcliably.
C]￿ritable expendittire ci)Jnpri5es ItM)sc costs ]￿L￿tted by the cbaTity the d¥livery of ils activities aJJd setViCe5 for its
benLticiarfftes. It ioclud¢s both costs that be allocated dircctly to acttl'lliL5 a[￿ tlL05e cost%. of an iiidtreet ￿tUr¢
llecEssary to support them.
GoverknHIIC£ Costs
GtrvernanLe costs iuLllldc the exaJntJJation tsf tlie stamtory aLLouuL%.
TaxatioD
'rhe Lliaiity is Coi￿tdLred tu pays ihe tests. sct out in Patagrapli I S¢bedule 6 f)f the FiDallce Act 2010 alld theteforc it MLX
thc definition of a charitabl¢ entity for UK COfPOrniion tax purpo¥cs. Accor£Eingly. thc charity is polenlially ¢xEllwl (rom
taxation ill re.%pect of itjCOl￿L or capital gaills receii'ed ivitjun eaieKuri¢s coi'ered hy Chai)tcr 3 Part I l of tlie CotpDtatiotJ
Tax Act 2UIO or S¢ction 256 of Ihe Taxation of Chargcable Gains A¢t 1992. to Ihc extent thal 8u¢h illcome or gain5 are
applied ¢xclu.%ively to charitable putp()se5.
Tangible Alied #ssets
Tangtble fixed assets are Slat￿ at historical co$1 or valuation.
DcpreclAfion amoi'tislltlon
Depre¢iatioTr is PTOVtdcd oll tangyiblc fLxed assLIs 50 a5 to write off thc cost or valutstkun, less any e5timalcd residual valu¥,
ovcr ihcir cxptcled u5efiil cconoittic life as follows:
Asset ela5S
Freehold butldkngs
L4lld
D¢preciatlon method and rate
2Yo Oll Cost
Not d¢prccfftated
Page 8

Roebuck Mcmorial Homo$ Trust
Notes to the Flnancial Statements for the Year Ended 31 March 2022
SiglllfieaD¢ Judgemellts and estimates
Prepar8tioD gftke financi￿1 5tatcmellts T¢guir¢s t[￿l￿ge￿wit to sigtJific?nt jiidgcmetsts a￿d cstimates. The itcms iij tbc
financial staiemeiits whcTC these judgiiients and tslimates have becn Jnad¢ inLlude'.
DeppeLiiiliL)ii
Maiiaf4emeiit revicivs its e51itnate of tlie useful lii'cs of dcpreciable assets at eacb repurtiiig date based oil the CXPeLted
uliliiy of Ilie as%e15' Iiowcvei, by Itleit ZJatur¢. LUlI)pollent iifL LanLlI)I be delennin¢d iviili ab&nlule LLrtaiol>'.
Fixed ¥55¢t illvutments
ixed Inveslmenls, oihei t1￿￿ pTU￿￿￿t)￿l1L related invcstmeDls, arc included al markct value ai ihE halanc¢ 5httl date.
R¢21iscd gaÉns 1085¢s invc5ttttell15 aT¢ calculatyl as ihe diff&rnc¢ bLtivecn sales proc¢Lds and their n]aikbt valuc At
tlie slaFt of the ytrdr. 01 thcir subsequent cost, and are charged or orcdited to ihc Siatcm¢ttt of Financial Adivi(i&8 in the
p￿.10d 4)IdL5pvsal.
ljnrealised gaitts atKI losses Teprcsent the moven]cnt rOa￿ct values duriDg thc year attd arc (t￿lted or charged to the
StsiLxnelll of finwiLial Acliv5ties b05ed vtl the tsThrkei value al the yctir elld.
tillRD¢iJl Ins¢ruments
Thc charity unly bos fillaiicial usset5 aJMI fLnaHLial liabiiitics of u killd th&t qiialify as bxsic f￿ancial illstn]ments. Basic
iiianLLal instniin¢ntS &TC inilially recogniscd at Iransachim value and subsequLntly ineasurcd al their 8cttleJncnt valu¢.
Debtors
Debior% are recogni5¢d initially wheD Ihey be¢onie due ai the transaction price. 'lThey are wbleqiienily measiired ai
amcirtisLq co%t usiiig thc crfective illteT65t ratc meihod. le55 provisinii fur in)pBiimcllt. A pruvisiDD for impairnxent oldebtoiE
is ¢bthblislicd WI￿￿ thcre 15 objectiv¢ ¢vidence ihat the Lharity will llot bc able to cull¢et all du¢ dccoiding io th¢
original teniis of the debioES.
Creditors
Crcditorg arc obligatlOIh5 to pay for goods and 5cn'icLs that hai'e bEen acqui￿ by the etiarity. CrgditQTS arL initiHIIy
rcrognised ai the i￿￿￿3Ll]0n PTice 8Dd SubSw￿¢AlIY ll￿5￿red al amorlised Losi uS￿g Ihc effeilive it)l¢r¢51 nJeiliod.
Cash alld eash equivalents
Cash and cash cquival¢nls coniprise c45h on Iwid and call deposit5, and oth¢r %hoil-lenn liighly liquid inve$iM￿lS thAt are
r¢adiLy convertible to a know]1 a￿oU￿1 ol'cash al￿ aTC subjcct tu ￿ iJissgnifiLant risk vlLbange value.
Pago 9

Roebuck Memorial Homes Trust
Notes to the FIDanelal Statements for the Year Ended 31 Mfdrch 2022
3 Income Ir(bth Charitmble ¥Ltivltie
Unrestri¢ted
funds.
T￿t
2022
General
21121
R￿lts
35,814
35,814
34.211
4 knco1￿C from
Unrntritted
ds
Cener81
2022
2021
Other illCOTne from fixed wet 1nves1wrt￿ts
2.084
2.084
1,995
5 Expendfiture on ChurilAble Attivltle5
UNrestt*cted
fknnds
Total
21122
Totsl
21121
General
REpairs aJ]d tvnewa15
Insurance
Gardening co$t5
5,079
1.598
5,079
1,59A
9.1100
1.670
É iii
Li¥hi. licat and poiver
Con8ultanLy & Tnallagcrn¢llt fees
Subscriplion5
Management chargc5
D¢pi¢cialion u*'fre¢hold propeTty
Loan illterest
IndEpendenl Examitte¢.% remuneralion
6.437
292
66
402
3,229
14,277
1.335
900
6.437
292
66
402
3229
14,277
1.335
900
6,437
2(H
81
1439
14.234
1,379
1.020
33.615
33.615
37,110
Pag£ 10

Roebuck Memorlal Homes Trust
Notes t(b tbe Finaneial Statements for the Year Ended 31 March 2022
6 AnAIy5is of 5UPPllYt Costs
Covernanc¢ tosts
Unrc5tri¢ted
Totol
2021
Gtneral
21122
Ind¢p￿d¢￿t cxanjillers fc¢s
900
900
1,020
7 '1rustees remuDer¥tion aDd txpcn%e5
No ttU5t¢¢5, nor any persotLS COXWCCtEd with the￿ hav¢ ￿￿e11'¢d any r¢￿t￿Neration from tht charity during thc year.
ThL amount cxpcnses ivaived by thc thjstces durlng the ycar totalled £Ntl12021- £Nill.
8 Key managertieut persollllel
The ¢harity ¢4)nsideJs its key mw)a8cme*t personnel COTnprise the tn￿ttes.
The lotal key nwnageinett¢ peTsonnel Temurteraiion benefits were £Nil12021- £Nill.
Pagell

Roebuck Memorlal Homes Trust
Ntstes to the Ffinanei41 Statements for the Year Ended 31 March 2022
9 'faNgiblt fixed a¥sets
Jand a￿d
bulldliigs
Total
Co8t
AI I April 2021
Addiljon
1,671,709
2,12.1
1.671.709
2.123
At 31 Miirch 2022
1,673,832
1.673,832
Depreriatloii
At l April 2021
Charge for tlic year
At 31 MaTrh 2022
69.532
14.277
69.532
14.277
83.809
83.809
Net book vallle
At 31 March 2022
1.590.023
IJ90.023
At 31 March 2021
1.602.177
.C)02.177
InLluded within land and buildings ai thc y￿[ end is £960,000 {2021 _ £960,00) relating to land wliich is llot deprcciaicd
becaus¢ it 15 considered to knyc an irthite usefiil life.
Rew￿l￿atIO
Thc charity's lallit diid biiildings ale irco8ni5cd at deprceiatcd repla¢cJ]]ent cost and iYa$ revalu￿ Oll 20 April 2016 by
Jowcll Chartercd Surveyors & Eslate Agents, an liidcpendcnl valuer.
lad this Llass uf ass¥t beej) nI¢a5Ur￿ on a hisrorical Cost basi¥ tbeir ca￿illg amount would havc b¢¢n £1.248.170 (2021-
£1,2411,1701.
Page12

Roebuck Memorial HO￿eS Trust
Notes kn the Finxneial Statement5 for the Year Ended 31 March 21122
10 Flxed amet inl'f5tments
1022
21121
63,736
Other invc%tments
Other illve5twents
Listed
illyestfflellts
Totsl
C05t or VRlu*tto
At l April 2U21
AdditiDthS
RevJ11kn11ii)n
63,736
4,500
5.500
63,736
4,500
5,500
Ai 31 March 2022
73.736
73.736
Net lTrook value
73,736
73.736
At 31 2022
At 31 March 2021
63,736
63.736
The f¥ir valuc of li4t¥d invc5ttnents is detennined by ieference to the qllDted PTiCC tor idyntical a&gets itl aD aL*iv¢ market at
t]ie balaoce sheei dale. Tlie his￿￿Cal tosl of tlig inv¢strneJit5 is £51,39612021 £46,896).
I l Debtors
202Z
2021
93
1.042
Trdd¢ debtOTS
Prepaymcnts
1,112
L,112
1,135
12 Credltor5: amounts fthlllllg due )Ylthin one yegr
2022
21121
Othci Iodns
AcGn]als and defcrred iiicomc
1.166
1.172
1.121
1.006
2,338
2.127
Pag¢ 13

Roebuek MenJori81 Homes Trust
Notes to the FRnaneiAI Ststement5 for the Year Ended 31 Mareh 2022
IJ Crcditors-. amiillnts fAIEing after yeAr
2022
2021
Otker loan I11_2yrs)
Qlher lu(￿ I (2-Syts)
Olhcr loatt l (over Syts)
1,214
3.945
26,343
1.166
3.791
27.71
31.502
32.668
14 Diinds
BAlavce at I
April 2021
Other
rectbgni5ed
g#iDsl(Ipsses)
IncomiDg
re50urre5
Re50ur¢cs
expellded
Balance llt31
M•r£h 2022
UnrestrEtt¢d
CienEral
1.254,063
37,898
(33,615)
1.258,346
Unrestriciedfjiherf*ftd.F
Revaluation rcserv¢
393,614
5.500
399. 114
Total funds
.647,677
37.X98
1.13,6151
5.500
1.657.4C)O
BalA￿te al I
Apru 2&20
Other
recognised
g￿1￿￿0055￿$)
Re$ources
exppDded
Bal•nce at.11
March 2021
resourte5
UnTeslrlcted
General
1.254.967
36.206
(37.1101
1,254.063
Unreslnc¢ed oihÉrfiiiids
Revllluatiou rcsetvc
382.529
11.085
393.614
Total fu￿dS
1.637.496
36,206
37.110
11.085
1,647,677
Pag¢ 14

Roebuck Memori*l Homes Trust
Notes to the Finanei#l Statements for the Year Ended 31 March 2022
IS Analysis of llet asset5 betweell
Unre$trl£ted
funds
Cvencral
funds
Rcvalux¢io
erve
Tot¥1 funds
T8llgible fixed assLts
FiJLc<I asset I￿V¢S1￿1¢nIS
CuiTettt 1155LsIS
Curtenl liabilities
Creditor5 over l year
1.213,249
51.396
27,541
(2.338)
31.502)
376.774
22,340
I,590.023
27,541
12.338}
(31.502)
1.657.460
Total nct ￿getS
1.258,346
399.114
16 Related party tran5uctions
During thc year tiio ¢harity xllade thc following rL.latLMlparty trallsaction5'.
RaYMo￿d Rs
(Truste¢}
Mr Rttynj0t￿ Ilain was reimbursed expenses di￿illg the year of £6612021- £81). At the balallce sheet date ilie atnollnt due
IolfiDm Ravmotth RaEtL was £Nil (2021- £Nii).
Page 15

Charity Registrntion Number.. 10426¥3
Aln15house Association Mtinbei Nuinber.. 188)
Roebuck Memorial Homes Trust
Annual Rtport and Financial Statcmcnts
for tlie Year Ended 31 March 202

Roebuek Memorial Homes Trust
Colltent8
K¢f￿￿llee and Adjninistrative DLlails
Tnigtees, Report
2to3
llldcpet￿e￿I ExamitseEs Rew)tt
Stsiernent of Trinatteial Activities
Balance Sheei
Note5 to ilie Financial SlalcmLnls
7t015

Roebuck Memorial Homts Trnst
Refei'ence and Admlnlstratlve Details
ChArity Registration Number
1042683
Alinslioub¥ As¥uciation MeThber
Numl?Lir
1883
Trustees
Clifford Prccst
Raytllolld Ra
Jaiiis Dea
Jottathatt I'aylor
Other Offiters
Kirklees Metropolilan C.oun¥il
Prkntipal Office
Ki]klees C¢iun¢il
C.IVlL C.cJilTL 3
IIuddetsfield
HDI 2TC
%ollcllors
Ramsd¥ns Solieitor$ LLP
Oakley House
l Llungcrloid lioad
Huddcr5ficld
HD.3 3AL
IlankErs
Lloyd5 Bdnk
16 Matkct Placc
OLI IJG
l￿dependent Esamiiier
Walson BuLkic Litniled
Indcpcndcnt F.xJniillcr
Yolk Hou5C
Cvtiin¥lcy Bu5itt¢&$ Park
Bradford
BD16 IPLI
Pagc I

Roebllek Menkorixt Homes Trust
Tru8tees' Report
The Irustees present the aliji￿1 iN)tsrt logcihcr with thc fjnaiirial Etsiemenls OF Ihe chaTity for the year endc(131 March
2022.
Objt¢tive$. 4¢tiviti¢$ #nd pcrfOr￿￿￿ec
Rocbuck Memorial Elomes I'ntst, is a not for profit ttgistered ch#tiiy ¢kdminislercd by a voluntary group of trustees. The
pr1￿C1ple actii'ities are to provide aCcon]￿￿d8tioll for thos¢ ivho qualify the tsllst deed. with ptiotity being giirn to
local resideiils. Maieii making decisions aboiLI tlie applicanls Ihe Iriislces have iried io ensure IIMI Ihey provide
arcoinmodalioJ] lo thos6 ]n05t in lleed of tlie typ¢ of accominodation tbc trust offers.
This bE¢n • busy yEar de5Pit¢ the litni¢atLOIJ5 iujposed by the Parhdemic. Mcetit)gs of Trustees have beeEX Vttmxl vi¥
ematl rath¢r than face io face.
Despite these lijnitations and it) respongc t() incnasc% in cTrergy pri¢¢5 th¢ TTUSt ha% undertakcn a progra[tu￿e of loft
itJ5ulatioD.
Uiifoitunately, the asbestos ￿￿veYS undcrlakcn b), KMC provcd io be deficjenl. so ihc Trust had io undcrlake full asbestos
all£1g£menl surveys to 4tlluw the 5nsiilalion woiks to procccd. I'his ljas been compleltxl ti5k5 idcntified.
r+0m￿a￿ly, asbestos temowdl was ie(1ui￿d. and the iTE¥ulatton progtamEthC W45 allowed to be ¢omplet¢d.
Re5Ldenls were ktell for ihis lo be carried ollt and assistL(I Ihc ¢Untrarlor iD Teu]oving iletVS Stored iTr tlic loft space.
KMC hBve b¢en Irqui'%tcd to providc allothci. n]allagcmcnt Tiustee a5 required by thc Trusl dceAI tbe m¢aiitime c.liff will
remain a TTU5t¥e.
KNH now part of KMC has appointed a Housing l)ffficcr In the 8¢heme. Rueb&n Jerome is an cxpcricnce housing manager.
Thc Tru5tce5 have to coijsider the long4ernJ strategy outlined PF¢viOu￿Y engaging with KCA alld the Lnlnjst
organi5alion lo be able to fi￿d Ihe iieccssary exteTnal WOTk5 to thc gardens.
Publlc btnetit
Thc trustees pay due reEard io tbe cl)£￿tty Conjmission guidartte Publi¢ B￿L¢fit alld believe that the provision of social
hD1I5ing within the local commi￿lty coTrforms wth this guidancc.
8trllttui'e. gTrvern&nee m#n¥E¢m¢nt
'l-nistccs arc appointed fron) ii'iihiji tlje local comMi￿lty and from pr(Jfc%5ionals who briny additiollal %kills cxpertjse to
thc tnK5t. All iiew knistC¢s ar¢ provided witb Charity Conunission publicarioji CC3 'Tlie L'ssential Tnistee: whal yoii lleed io
knDW' and C'.L IV'The Flalln)ark5 of an l.ffective Cha￿ty.. TTUSICCS arc also gtvcn an itttrodu¢tion by ¢xi5ting iruste¢s to the
specifiL niles Telaling tv S(TrLial along with vycrvicw of the charits s opera110￿.
The tru%tLL% rL'main comtt)ittcd to tbeir aim of pioviding a high standaril ot aCcom￿Odatl0tt at an aff()rdMblc iveeldy
contribution in ordcrto compctc with other social housing providers.
Drtahls of the prop¢rtivJ
Th¢r¢ aTe 8 two bedrootn cottages built 1932. I'he Tn]sr owns the prnptrtlES Wlth KK[kI￿5 Council actiDg as the
Custodian tru$tcc.
Pagc 2

Roebuck Memorlal Homes Trust
Trustees, Report
Fln#n¢l#l revlew
Thc tl'llbtCCS Cotttilluc to biiiid th¢ vliai'ity's fvnd5 as atld ivlien P055Lblc ajid 115cs the roiitille nJaintenonLL" for rcllewals
aDd IcgiilaT maintcnance.
Thc sU￿1￿S foT the year (ID unrestrictcd fimds iva5 £4,283 12021 £10.181). There was an in¢iea5c in thc value of
iIIV¢6tmcnts dEtrin8 thc year of£5.500 (2021- £11.0851.
The lotsl funds of the cliarity at 31 March 2022 were 11.657.460 (2021 £1.047.677).
The thiinual reportWa8 approvcd by Ihc IrusL¢es ofthc charity on .......
Signed on its bchaifby..
Ra)fjiiond Rajn
TruslL'L
Page 3

Roehuck Memorial Home5 Trust
Independent ExaThiner's Report to the tru$tee$ of Roebuck Memorial Homes Triist
I repi>ri lo th¢ tru51ee5 On iny ¢XWlliTLation ofihe accounls of Roebuck MeMoTial Hoincs Trust for thc ycllr cndcd 31 Marcb
2022.
RespoiJ51bllltle5 and bAsls of Teport
A% the charity tru8te¢s of Rocbuck Mcmorial Home% Trust you arL' rcspollsible for the prepatation (Trf the acc(iunts ID
arcordllnce wth the i¢qutT¢rneDts of the Chllrities Act 2011 ('the Act'l.
I rcport 111 rc5PLYt ol'rny cxamination nl'thc RocbuLk mc￿Orial FI0￿eS'1rUst'S accouDts carried out under section 145 ot thc
2011 Art an(1 iii out my cxarniiiation I hDvc followcd all ihc wpplicablc DRrcelions given by Ihc ch￿lY
Commission uiider se¢tion 145(51(bl of the Act.
Indeptndent examinev's statement
I hdvc complctcd my cxamÉllalion. I confirni that no matcrial maiters have come ￿ lljy attention in conBection with the
examination &￿ving me cause to believethat any material r¢spcct'.
owiting r¢Lvrd5 wcrc nut kcpt in rc5PEGt of Rocburk Mcmoiial H0￿c5 Tnisl as re(Biired by sectioii 130 of dic A¢t'
or
2. th¢ accouttts do not a¢¢otd with ilM)se re¢ord$,' or
3. the ac¢ounl% do not eomply with th¢ ac¢ouJJting requir¢menlb LUllLYrning Ihc fonn and co]JlellÉ of accounls sel out in
Ihe Charities {Accnunt% and Reporiq) RegLilations 2008 other than any requii¢metbl that tlie accouTLl8 give a 'lnie aJMI
fatr vieW which is not 8 mattcr constdcn￿I as of all illdcpcndcnt examinaLiOn.
l Ajave no collccnjs alld have coijje across no other matters coJirte¢tion with thc cxatninatioll to ivliicji alf¢]]tioii should be
dra￿7 ihi5 TcpDri in order lo enable a proper llnderslanding ofihe accoiints lo be re(￿hed.
Sclincl J Arniilagc FCA
Indcpcndcnt F.xaminer
Walsoti Lluckie Limited
LIFadfoTd
2q
Page 4

Roebuek memori￿ Homes Trust
.%tatemeut (bf Fiiiallcial Aetivities for the YeAr Ended 31 March 2022
(Inrluding Inconke and Lxpellditure Account)
Unre51ricted
fund5
Totsl
2022
Total
2021
General
r4ote
reserve
Income and elldowments fro
Chiinldble dLlivilie
35.814
2,084
35.814
2.084
34.211
1,995
Inveslmenls
Ttstal in¢omo And t￿d0￿m￿ntS
37.898
37,898
36,206
ExpÈndlture
Charilable activitiC5
(33,6151
{33,615)
133,015)
{37,110}
{37.110)
Total expendilure
133.615)
Net incomel(expendinJrc)
Gaillsllusses oil iiiv¢51]llet)185sets
4,283
4.283
5.500
(904)
11.085
5,500
Nei movcmcnt in fvnds
4.283
5.5VO
9.783
10.181
Refoneiliatiou of ￿n￿$
Total fuud5 brouglit loTw￿rt
1,254.063
193.614
1,647.677
1.637.496
Tolal fuu(L4 ¢drri¥d forwat(I
1.258.346
399,114
1.657,460
1,647,677
Thc nolc50n pages 7 10 15 forni an integral part ofihese financtal slatcincnts.
Pagc 5

Roebuek Memorial Homes Trust
Oiegistration number: 1042683)
Balance Sheet as at 31 March 2022
2022
2021
Note
Fixed a5setS
Tanbpjblc a5scts
Inveslmenls
1.590.023
73,73C)
1.602,177
63.736
10
1.661.759
1,665,913
Current *$5ets
Dcbiors
Cash at bank and in hand
26.429
15,424
27,541
16.559
Credltors: Amounts falllng d￿e wlthli& okne year
12
(2.3381
{2,1271
Net turreht assets
25,203
14.4.12
Totsl 8%sets le55 eijrrent fiabiiitie5
1.6¥11.962
1.680,345
Creditnr5: Amount5 fAlling due gfrer more tham one y¢4r
31,502
32,6681
Net Y4$5ets
1.657,460
I,647.C)77
of the tharity:
UDre5tricted income fu￿dS
UijiestTiLted
RcvaluLilic?n TCSCtY¢
1.258,346
399,114
1.254,063
393,614
'I'olal unrestricted
1.657,460
1,647.677
Total fullds
14
1.657.460
1.647,677
The financial 8tstetnenLE pages 5 to 15 were appmved hy the tnJstee%. and authorised for issue tsn .Z9.1.g 122 and
sigtLed Oll ti)¢ll' bclialf by..
RByllLond ltst
The note5 pages 7 to 15 form an integral part of tlicsc financial stat￿m¢n(S.
Page 6

Roebuck Memorial Homes Trnst
Notes to the Financial StAtcments for the Year Ended 31 March 2022
I Ceucral iDformatio
Tlie ellttty ib an ullincorporated tc¥is*r¢d ctsarity govrrntd by their con¥titution, registered in Lng18￿d ajid Walc5.
R¢gistcrLd cbarity vuinber.. 1042683
AITllshouse Associ*ioll ttaembcr number.. 1883
Their re8isler¢d address is=
Kii'klccs Council
CiviL Centre 3
Hiidd¢T5fi¢ld
HDI 2TG
2 AtcouMtiBg polldeB
Siimmjry of 5igllifJcint #¢tountltLg policie$ ke). accouNtiNg tstltnAte8
Tknc priiicip&l arcvurtljllg policie5 appliLd iii tlie prcparatioii of thc5e financijl siat¢mellts arc set LH)t below. Tjiese policie5
havc been consistently applicdto all Ihc years pre5cntrf unle55 Othcnwse $ts¢ed.
St4tement of cornpliaote
The fiiian¢ial statemeii15 h3vc becn prcpared in accordaiice wilh A¢¢ouniing and Reporllrtg by Charitics.. StateTneiit or
KcLi)mtneJdLd Praclicc {8ORPI appliLable lo Lliarities pirpyrinbJ tlieir dLU)iiiil% iii accordanLe wiilj Ihc Fiiiaiicial Reporlitt
StdiiJ%rd applicablc in tlie UK and KepubliL uf Ir¢lalld IFRS 102)- ICliaritlC5 SOIIP IfRS 10211 alld the Charities Act 2UI I.
B&515 of preparation
'rheqe fJiTrancial %iateJnents have beett prepared using the hislorical c05t convention except that as di8c105ed iD the
accounting poliLies certain itcm4 are sbown at fait vallle.
The charity constitutes a publi¢ benefit entity as defined by FRSIO2.
The clwily's fiiL)ftional alld prESCthlalion cuiirllcy is PQllrtd siertillg.
GOi￿g con¢er
ThL fjnallcial &laten￿￿t&. have b¢eD prepared a going Lonccrn basi5.
Exemption prepllrbk% nosy 5t%ttemellt
Thc cliarity npled lo adopl BLilletin I published 2 February 2016 aTrd have Iher¢fore ni)t included a eash flow 3tatctnL'nt
ill thcs¢ firt#iiLial 51ateincDts..
Pagc ?

Roebuck Memorial Homes Trust
Notes to the FillallcfiAI Statements for tbe Year Ended 31 March 2022
Jncome endoivments
IRive51meiitiiAeome
Jncojne i& Cdrncd fTuin holding fixcd a5S¢ts for invcsiment putposes and 15 Tecognised whetl rcceivable and the amount ca
be rneasured reljably by the LhdiJly_
I￿tc￿51 on funds held un dcposit is included when receivable aiid Ihe am(FUllt con bc MeaSu￿d Teliobly by Ih¢ charily.
Clianlfthlv ficlivilies
R¢nt ITOln laiid and buildittg5 is recognised aT¥ accruals basis.
xpendilure
xpenditUTC is recobNrti%¢d oncc there is a l¢gal OT constrnctive obligalion to ihat expcnditure, kl is probdble settlcmcni is
rcquircd diiil Ih¢ aTnounl catt be incasllred rcliably.
C]￿ritable expendittire ci)Jnpri5es ItM)sc costs ]￿L￿tted by the cbaTity the d¥livery of ils activities aJJd setViCe5 for its
benLticiarfftes. It ioclud¢s both costs that be allocated dircctly to acttl'lliL5 a[￿ tlL05e cost%. of an iiidtreet ￿tUr¢
llecEssary to support them.
GoverknHIIC£ Costs
GtrvernanLe costs iuLllldc the exaJntJJation tsf tlie stamtory aLLouuL%.
TaxatioD
'rhe Lliaiity is Coi￿tdLred tu pays ihe tests. sct out in Patagrapli I S¢bedule 6 f)f the FiDallce Act 2010 alld theteforc it MLX
thc definition of a charitabl¢ entity for UK COfPOrniion tax purpo¥cs. Accor£Eingly. thc charity is polenlially ¢xEllwl (rom
taxation ill re.%pect of itjCOl￿L or capital gaills receii'ed ivitjun eaieKuri¢s coi'ered hy Chai)tcr 3 Part I l of tlie CotpDtatiotJ
Tax Act 2UIO or S¢ction 256 of Ihe Taxation of Chargcable Gains A¢t 1992. to Ihc extent thal 8u¢h illcome or gain5 are
applied ¢xclu.%ively to charitable putp()se5.
Tangible Alied #ssets
Tangtble fixed assets are Slat￿ at historical co$1 or valuation.
DcpreclAfion amoi'tislltlon
Depre¢iatioTr is PTOVtdcd oll tangyiblc fLxed assLIs 50 a5 to write off thc cost or valutstkun, less any e5timalcd residual valu¥,
ovcr ihcir cxptcled u5efiil cconoittic life as follows:
Asset ela5S
Freehold butldkngs
L4lld
D¢preciatlon method and rate
2Yo Oll Cost
Not d¢prccfftated
Page 8

Roebuck Mcmorial Homo$ Trust
Notes to the Flnancial Statements for the Year Ended 31 March 2022
SiglllfieaD¢ Judgemellts and estimates
Prepar8tioD gftke financi￿1 5tatcmellts T¢guir¢s t[￿l￿ge￿wit to sigtJific?nt jiidgcmetsts a￿d cstimates. The itcms iij tbc
financial staiemeiits whcTC these judgiiients and tslimates have becn Jnad¢ inLlude'.
DeppeLiiiliL)ii
Maiiaf4emeiit revicivs its e51itnate of tlie useful lii'cs of dcpreciable assets at eacb repurtiiig date based oil the CXPeLted
uliliiy of Ilie as%e15' Iiowcvei, by Itleit ZJatur¢. LUlI)pollent iifL LanLlI)I be delennin¢d iviili ab&nlule LLrtaiol>'.
Fixed ¥55¢t illvutments
ixed Inveslmenls, oihei t1￿￿ pTU￿￿￿t)￿l1L related invcstmeDls, arc included al markct value ai ihE halanc¢ 5httl date.
R¢21iscd gaÉns 1085¢s invc5ttttell15 aT¢ calculatyl as ihe diff&rnc¢ bLtivecn sales proc¢Lds and their n]aikbt valuc At
tlie slaFt of the ytrdr. 01 thcir subsequent cost, and are charged or orcdited to ihc Siatcm¢ttt of Financial Adivi(i&8 in the
p￿.10d 4)IdL5pvsal.
ljnrealised gaitts atKI losses Teprcsent the moven]cnt rOa￿ct values duriDg thc year attd arc (t￿lted or charged to the
StsiLxnelll of finwiLial Acliv5ties b05ed vtl the tsThrkei value al the yctir elld.
tillRD¢iJl Ins¢ruments
Thc charity unly bos fillaiicial usset5 aJMI fLnaHLial liabiiitics of u killd th&t qiialify as bxsic f￿ancial illstn]ments. Basic
iiianLLal instniin¢ntS &TC inilially recogniscd at Iransachim value and subsequLntly ineasurcd al their 8cttleJncnt valu¢.
Debtors
Debior% are recogni5¢d initially wheD Ihey be¢onie due ai the transaction price. 'lThey are wbleqiienily measiired ai
amcirtisLq co%t usiiig thc crfective illteT65t ratc meihod. le55 provisinii fur in)pBiimcllt. A pruvisiDD for impairnxent oldebtoiE
is ¢bthblislicd WI￿￿ thcre 15 objectiv¢ ¢vidence ihat the Lharity will llot bc able to cull¢et all du¢ dccoiding io th¢
original teniis of the debioES.
Creditors
Crcditorg arc obligatlOIh5 to pay for goods and 5cn'icLs that hai'e bEen acqui￿ by the etiarity. CrgditQTS arL initiHIIy
rcrognised ai the i￿￿￿3Ll]0n PTice 8Dd SubSw￿¢AlIY ll￿5￿red al amorlised Losi uS￿g Ihc effeilive it)l¢r¢51 nJeiliod.
Cash alld eash equivalents
Cash and cash cquival¢nls coniprise c45h on Iwid and call deposit5, and oth¢r %hoil-lenn liighly liquid inve$iM￿lS thAt are
r¢adiLy convertible to a know]1 a￿oU￿1 ol'cash al￿ aTC subjcct tu ￿ iJissgnifiLant risk vlLbange value.
Pago 9

Roebuck Memorial Homes Trust
Notes to the FIDanelal Statements for the Year Ended 31 Mfdrch 2022
3 Income Ir(bth Charitmble ¥Ltivltie
Unrestri¢ted
funds.
T￿t
2022
General
21121
R￿lts
35,814
35,814
34.211
4 knco1￿C from
Unrntritted
ds
Cener81
2022
2021
Other illCOTne from fixed wet 1nves1wrt￿ts
2.084
2.084
1,995
5 Expendfiture on ChurilAble Attivltle5
UNrestt*cted
fknnds
Total
21122
Totsl
21121
General
REpairs aJ]d tvnewa15
Insurance
Gardening co$t5
5,079
1.598
5,079
1,59A
9.1100
1.670
É iii
Li¥hi. licat and poiver
Con8ultanLy & Tnallagcrn¢llt fees
Subscriplion5
Management chargc5
D¢pi¢cialion u*'fre¢hold propeTty
Loan illterest
IndEpendenl Examitte¢.% remuneralion
6.437
292
66
402
3,229
14,277
1.335
900
6.437
292
66
402
3229
14,277
1.335
900
6,437
2(H
81
1439
14.234
1,379
1.020
33.615
33.615
37,110
Pag£ 10

Roebuck Memorlal Homes Trust
Notes t(b tbe Finaneial Statements for the Year Ended 31 March 2022
6 AnAIy5is of 5UPPllYt Costs
Covernanc¢ tosts
Unrc5tri¢ted
Totol
2021
Gtneral
21122
Ind¢p￿d¢￿t cxanjillers fc¢s
900
900
1,020
7 '1rustees remuDer¥tion aDd txpcn%e5
No ttU5t¢¢5, nor any persotLS COXWCCtEd with the￿ hav¢ ￿￿e11'¢d any r¢￿t￿Neration from tht charity during thc year.
ThL amount cxpcnses ivaived by thc thjstces durlng the ycar totalled £Ntl12021- £Nill.
8 Key managertieut persollllel
The ¢harity ¢4)nsideJs its key mw)a8cme*t personnel COTnprise the tn￿ttes.
The lotal key nwnageinett¢ peTsonnel Temurteraiion benefits were £Nil12021- £Nill.
Pagell

Roebuck Memorlal Homes Trust
Ntstes to the Ffinanei41 Statements for the Year Ended 31 March 2022
9 'faNgiblt fixed a¥sets
Jand a￿d
bulldliigs
Total
Co8t
AI I April 2021
Addiljon
1,671,709
2,12.1
1.671.709
2.123
At 31 Miirch 2022
1,673,832
1.673,832
Depreriatloii
At l April 2021
Charge for tlic year
At 31 MaTrh 2022
69.532
14.277
69.532
14.277
83.809
83.809
Net book vallle
At 31 March 2022
1.590.023
IJ90.023
At 31 March 2021
1.602.177
.C)02.177
InLluded within land and buildings ai thc y￿[ end is £960,000 {2021 _ £960,00) relating to land wliich is llot deprcciaicd
becaus¢ it 15 considered to knyc an irthite usefiil life.
Rew￿l￿atIO
Thc charity's lallit diid biiildings ale irco8ni5cd at deprceiatcd repla¢cJ]]ent cost and iYa$ revalu￿ Oll 20 April 2016 by
Jowcll Chartercd Surveyors & Eslate Agents, an liidcpendcnl valuer.
lad this Llass uf ass¥t beej) nI¢a5Ur￿ on a hisrorical Cost basi¥ tbeir ca￿illg amount would havc b¢¢n £1.248.170 (2021-
£1,2411,1701.
Page12

Roebuck Memorial HO￿eS Trust
Notes kn the Finxneial Statement5 for the Year Ended 31 March 21122
10 Flxed amet inl'f5tments
1022
21121
63,736
Other invc%tments
Other illve5twents
Listed
illyestfflellts
Totsl
C05t or VRlu*tto
At l April 2U21
AdditiDthS
RevJ11kn11ii)n
63,736
4,500
5.500
63,736
4,500
5,500
Ai 31 March 2022
73.736
73.736
Net lTrook value
73,736
73.736
At 31 2022
At 31 March 2021
63,736
63.736
The f¥ir valuc of li4t¥d invc5ttnents is detennined by ieference to the qllDted PTiCC tor idyntical a&gets itl aD aL*iv¢ market at
t]ie balaoce sheei dale. Tlie his￿￿Cal tosl of tlig inv¢strneJit5 is £51,39612021 £46,896).
I l Debtors
202Z
2021
93
1.042
Trdd¢ debtOTS
Prepaymcnts
1,112
L,112
1,135
12 Credltor5: amounts fthlllllg due )Ylthin one yegr
2022
21121
Othci Iodns
AcGn]als and defcrred iiicomc
1.166
1.172
1.121
1.006
2,338
2.127
Pag¢ 13

Roebuek MenJori81 Homes Trust
Notes to the FRnaneiAI Ststement5 for the Year Ended 31 Mareh 2022
IJ Crcditors-. amiillnts fAIEing after yeAr
2022
2021
Otker loan I11_2yrs)
Qlher lu(￿ I (2-Syts)
Olhcr loatt l (over Syts)
1,214
3.945
26,343
1.166
3.791
27.71
31.502
32.668
14 Diinds
BAlavce at I
April 2021
Other
rectbgni5ed
g#iDsl(Ipsses)
IncomiDg
re50urre5
Re50ur¢cs
expellded
Balance llt31
M•r£h 2022
UnrestrEtt¢d
CienEral
1.254,063
37,898
(33,615)
1.258,346
Unrestriciedfjiherf*ftd.F
Revaluation rcserv¢
393,614
5.500
399. 114
Total funds
.647,677
37.X98
1.13,6151
5.500
1.657.4C)O
BalA￿te al I
Apru 2&20
Other
recognised
g￿1￿￿0055￿$)
Re$ources
exppDded
Bal•nce at.11
March 2021
resourte5
UnTeslrlcted
General
1.254.967
36.206
(37.1101
1,254.063
Unreslnc¢ed oihÉrfiiiids
Revllluatiou rcsetvc
382.529
11.085
393.614
Total fu￿dS
1.637.496
36,206
37.110
11.085
1,647,677
Pag¢ 14

Roebuck Memori*l Homes Trust
Notes to the Finanei#l Statements for the Year Ended 31 March 2022
IS Analysis of llet asset5 betweell
Unre$trl£ted
funds
Cvencral
funds
Rcvalux¢io
erve
Tot¥1 funds
T8llgible fixed assLts
FiJLc<I asset I￿V¢S1￿1¢nIS
CuiTettt 1155LsIS
Curtenl liabilities
Creditor5 over l year
1.213,249
51.396
27,541
(2.338)
31.502)
376.774
22,340
I,590.023
27,541
12.338}
(31.502)
1.657.460
Total nct ￿getS
1.258,346
399.114
16 Related party tran5uctions
During thc year tiio ¢harity xllade thc following rL.latLMlparty trallsaction5'.
RaYMo￿d Rs
(Truste¢}
Mr Rttynj0t￿ Ilain was reimbursed expenses di￿illg the year of £6612021- £81). At the balallce sheet date ilie atnollnt due
IolfiDm Ravmotth RaEtL was £Nil (2021- £Nii).
Page 15