REGlSfERED CHARITY NUMBER: 1067598
Re rt of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 March 2026
for
Siward James and Art(wrf ht Trust Charit
Social Housin
re
ulator no A2566
Thorne Wldgery Accountancy Ltd
Chartered Accountants
2 Wyevale Business Park
Kings Acre
Hereford
Herefordshire
HR4 7BS

Slward James and Arkwrl ht Trust Charl
Social Housin
ulator no A2566
Contents of the Financlal Statements
for the Year Ended 31 March 2026
Page
Report of the Trustees
1 to 3
Independent Examlnerf5 Rep)rt
ststement of Flnanclal Actlvltles
Statement of Flnanclal Position
Statement of Cash Flows
Notes to the Statement of Cash Flows
Notes to the Financial Statements
9 to 16
Detalled Statement of Finandal Actlvlties
17

Siward James and Arkwd ht Trust Charft
Social Housin re
lator no A2566
rt of the Trustee5
for the Year Ended 31 March 2026
The trnstees present their report with the financial statements of the chdrlty for the year ended 31 March 2026. The
trustees have adopted the provisions of Accounting and Reportfjng by Charlties: Statement of Recommended Pra¢t?¢e
appllcable to charltles preparing their accounts in accordance with the Financial Reportinl Standard applicable in
the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191.
OBJEcfivES AND Acriv￿lEs
Objectlves and alms
The charity is established to provlde aimshi)use accommodatlon to:
11 person5 who are resident or have at some tirne resided in the area of tsenefit.
21 ex-seN(ce pewnnel. or
31 aged or infirm persons who are resident or have at some time resided in the area of benefit.
The area of benefit shall comprfse the Parfshes of Bodenham, Ford, Hope-under-Dtnmore, Humber, KImtr￿(t0n,
Leominster, Newton, Pencombe with Grendon Warren and Stoke Prior.
ACHIEVEMENTS AND PERFORMANCE
Charitable a¢tlvities
23 unlts of general needs houslnq accommodatlon were managed during the year 12025: 23 unltsl. A part-time
warden Is employed on slte and looks after the day to day neeils of the ￿SIdents.
FINANCIAL REVIEW
Flnanclal posltlon
For the year ended 31 hlarch 2026 the net (¥Rratlng surplus befo￿ investment galns and transfers bethEen funds
amounted to £25,588 12025: deficit £{56,86211. At the year end the charlty had unrestritted funds of £1,189,774
12025: £1,060,182) whlch Includes f￿e reserves of C39.343 12025: £48,343llexcluding fixed assets. Investments and
long tem liabilitie51.
At the balance sheet date, net assets amounted to £1,250,901 IZ025: [1,119.9041. The Ma￿et value of Investments
has increased by 16.3% 12025: increase 6.8%) over the year cOMpa￿d to a rfse In the FfsE 100 index of 19.3% 12025:
increase 7.6%1. In the cir¢umstan¢es, the trustees consider this to be an adequate perfomance for the year.
Investment policy and objectives
The trustees ensure that they obtain the best POS5ible return on thelr Investments ￿t￿ut taking any risks. They
contlnue to monitor the situation to ensure optimum ￿nefit Is achleved.
Page 1

Siward James and Arkwri ht Tnjst Charit
Soclal Housln re ulator no A2566
Re ort of the Trustees
for the Year Ended 31 March 2026
FINANCIAL REVIEW
Roseryes poll¢y
In 2￿4 the trustees carrfed out a revlew of thelr reserves poltcy. The purpose of vthlch to alLocate certain ￿seNe9.
A further revlew was carrfed out In 2LI)8 and reflected in the accounts.
The fixed assets reserve fund balance equates to the net bwk value of the flxed assets held In the accounts.
The cyclical maTntènance fund provides funds to meet future major repalrs through an annual transfer at a Level
deterrnined by periodlc review by the trustees. At 31 March 2026 thls fund stood at C2LK),000. The trustees. policy is
to revlew the levtl of this fund annually with a view to ensurin8 that over a three year cycle It Is adequate to meet
major repalrs.
The special reserve comprfses bequest funds received at the inception of the charity.
The extraordinary repair5 fund is held for the futu￿ Improvement and ￿-buIldIng of the property of the charlty.
The tru5tees' pollcy is to r￿eW the level of this fund annually to erisure that over the lifespan of the a1rn5houses
there Is a sufflclent balance to enable thelr rebuildlng. DtJrin# last year c80,￿)0 of Investments held In thls fun
We￿ used towards wortKs performed to the flat. These moniè5 were transferred from thls deslgnated fund to the
unrestricted fLtnd to 5UPPJrt the expenditure incurred.
The revenue contingency reserve is held for contingerKies such as the non-payment of seryice charyes and 15 * at
about six months, annual exFendlture.
Repalrs and malntènance pollcy
Following reguLar in5pectlon5 the trustee5 consider the necessary ￿paIrS and malntenance and agree priorities.
Extraordlnary repalry were completed in the year amounting to over £NII12025: £1CI)KI.
Rent polky
Weekly ma1nteTha￿e cont￿bUtionS a￿ calculated to ensure all costs are covered and are considered to be below falr
rent valuations.
Goin¥ ¢on¢ern
The trustees conflm) that the charlty operates as a going concern.
srRUCTURE, GOVERNANCE AND AIANAGEMENT
GoYernin8 document
Charity Commi55ign kheme dated 28 March 1995. The charlty was formally reglstered on 21 January 1998. The
scheme 15 to admlnister and manage as one Cha￿ty, the assets and property of two separate charities.. The Slward
James Charity Ischeme dated 19 November 19701 and the Bodenham Homes Charity (frust Deed dated 20 December
18981.
Recrultment and oppolntment of new trustees
New tru5tee5 are souffht via IcKal connectlons and once appolnted are glven a copy of the governing document and
Infomed of the hlstory and procedures of the charity. They are also made aware of thelr re5w)n5ibilitle5 as
trustees.
Rèlated partles
Durfng the year a total of £1.286 was pald to one of the Trurtees being a commercial transaction for disposal of
garden and site waste 12025- £2,412). The charity has received communlcatlon from the Charity Commission
c￿fInnIng that payments of thls nature are acceptable.
Rlsk manag•m￿t
The trustees have a duty to Identify and ￿VIeW the risks to which the charity is exp)sed and to ensure appropriate
controts a￿ in place to provide reasonable a$sura￿e agalnst fraud and error.
Page 2

Siward Jame5 anL1 Arkwri ht Trust Charit
Sctlal Housln re ulator no A2566
Re rt of the Tru5tee5
for the Year Ended 31 March 2026
REFERENCE AND ADMINISTRATIVE DETAILS
Reqlstered Charlty number
1067598
Prfncipal address
21 Slward Jame$ Close
Bodenham
Hereford
Herefordshi
HR1 3LS
Mr T V James-AIc￿re
Mr P Tomlinson
Mrs P James-thre Ichainnanl
Mrs L Tomlinson
Mrs J Jones
Mr R Hunt Ivlce Chalrnianl
Mr T James.knre
Clerk
Mrs A Potter
Independent Examiner
Thorne Wldgery kcountancy Ltd
CharteresJ kcountants
2 Wyevaie Bu5ines5 Park
Kings Acre
Hereford
Herefordshlre
HR4 7BS
Solicitors
Mes5rs Lloyds and Cooper
28 South st￿et
Leominster
Herefordshire
HR6 8JB
Bank•rs
Lloyds TSB PIC
9 Corn Square
Letsminster
Herefordshire
HR6 8LR
Approved by order of the toard of trustees (ffi ....
Isl.t.17ts............... ......
. and Signed on Its behalf by:
Mrs P James-moore - Trustee
Page 3

Inde
ndent Examlnerfs Re
rt to the Trustees of
Siward James and Arkwri
ht Trust Charit
Independent examlner's report to the trustees of Slward James and Arkwrfght Trust Charlty
I report to the charity trustees on my examination of the accounts of Siward James and Arkwright TrLbSt Charity (the
Trust) for the year ended 31 March 2026.
Responslblmtles and basls of report
As the charity trustee5 of the Trust you are resFX)nsible for the preparatlon of the accounts in accordance wlth the
requlrements of the Charltles Act 2011 (the Act'i.
I report In re5￿ct of my examlnatlon of the Trust's accounts carrled out under Section 145 of the Act and In carrylng
out my examination I have followed all applicabEe Directions given by the Charlty Commission under Sectlon
145I5llbl of the Act.
Independent examlner's statèment
I have completed my examlnation. I confirm that no material Matters haye come to my attentlon In connectlon vrith
the examlnatlon SI￿ng me cause to belleye that in any rnaterial respect:
accounting records were not kept In respect of the Trust as requI￿d by Section 130 of the kt- or
the accounts do not accord with those records. or
the accounts do not comply with the applicable requirements conceming the fomi and content of account5
set out in the Charfties (Accounts and Reports) Regulation5 21XJ8 other than any requirement that the
accounts give a true and fair view which 15 not a rnatter considered as part of an Independent examination.
I have no concems and have come acr055 no other Matters in connectlon wtth the examlnation to which ittention
should be drawn in thi5 report in order to enable a proper understanding of the accounts to be reached.
LJO
Mr5 Lisa Weaver
The A55￿7atiOn of Chartered Certifled Accountants
Thorne Widgery Accountancy Ltd
Chartered Accountants
2 Wyevale Buslness Park
Kings Acre
Hereford
Herefordshlre
HR4 7BS
Date:.....
Page 4

Siward James and Arkwrl ht Trust Charlt
Soclal Housin
re
uiator no A2566
ststement of Financial Activities
r the Year Ended 31 March 202
31.3.26
Total
fund$
31.3.25
Total
funds
Unrestricted
funds
Endowment
fund
Note5
INCOIAE AND ENDOWMENTS FROM
Charltable actlvltles
General
78,599
78,599
73,323
Investment incomè
42,744
42.744
41.089
Total
121.343
121.343
114,412
EXPENDITURE ON
Charitable activities
General
95.755
95,755
171,274
Net galns on Investments
105,409
105,409
24.963
NET INCOAIEIIEXPENDITUREI
TraThsfer5 between fund5
130,997
1.4051
130,997
131,8991
13
1,405
N•t movement In funds
129,592
1.405
130,997
131.8991
RECONCILIATION OF FUNDS
Total funds brouqht fonyard
1,060,182
59,722
1.119,904
1,151.803
TOTAL FUNDS CARRIED FORWARD
1,189,774
61,127
1,250,901
1,119,904
The note5 form part of these flnanclal statements
Page 5

Siward Jarnes and Arkwri
ht Trust Charit
Social Housfin
ulator no A2566
Statement of Financial P051tion
31 March 2026
31.3.26
31.3.25
Notes
FIXED ASSErs
Tangible asset5
Investments
163,131
1.024,759
169,662
881,339
1,187,890
1,051,001
CURRENT ASSETS
Debtors
Cash at bank
1,401
105,063
1,766
112,062
106,464
113.828
CREDITORS
Amounts fallln£ due wlthfn one year
10
15,9941
15,7631
NET CURRENT ASSETS
1￿,470
108.065
TOTAL ASSEfs LESS CURREbrr LIABIUTIES
1.288,360
1.159,066
CRED￿oRs
Amounts falling due after more than one year
137.459}
139.1621
NEf ASSErs
1.250,901
1,119,9J4
FUNDS
Unrestrieted funds
Endowment funds
13
1.189,774
61,127
1,060,182
59,7Z2
TOTAL FUNDS
1,250,9)1
1,119,9)4
The fina
ial statements were approved by the Board of Trustees and authorised for issue
and were slgned on its behalf by:
on
Mrs P JameS.M￿re - Trustee
Mr R HiJnt- Trustee
The notes form part of these flnanclal statements
Page 6

Siward James and Arkwri
ht Trust Charit
lal Housln re ulator no A2566
Statement of Cash FLow5
for the Year Ended 31 A4Arch 2026
31.3.26
31.3.25
Notes
Cash flows from operatlng actlvltl•s
Cash generated from operations
14,886)
187,2371
Net cash used In operatlnq actlvltles
14.8861
87,237}
Cash flows from InYestln4 a¢tlvltles
Purch￿ of tanglble flxed assets
Purchase of fixed asset Investments
Sale of fixed asset investments
Interest recelved
12,31n
138.0111
{36.5881
80,CwJ)
36,996
38,215
Net cash lused Inllprovlded by Investlng actlvtties
(2,1131
80,408
Chanp in cash and tash equivalènts in
the reportlng perlod
Cash and ￿5h equivalents at the
beglnnlng of thè reportlry yrlod
16.9991
16,8291
112,062
118,891
Cash and cash eqUlVa￿nts at th• •nd of
the reportlns perlod
t05,063
112,062
The notes form part of these financial Sia¢ements
Page 7

Siward James and Arkwri
ht Trust Charit
Soclal Housin re uiator no A2566
Notes to the Statement of Cash Flow5
for the Year Ended 31 March 2026
RECONCIUATION OF NET INCOMEIIEXPENDITURE) TO NET CASH FLOW FROM OPERAnNG ACTIVITIES
31.3.26
31.3.25
Net in¢omel(expendtture) for th• r•port5ng p•rlod (as p•r th•
Statement of Flnanclal Actfvfties
Adjustmtnts for:
Depreciation char8e5
Gain on investments
Interest received
Decreasellincreasel in debtors
Decrease in creditors
130,997
131.8991
8,848
1105,4091
138,2151
365
11.4721
8.468
124,9631
136,9961
14461
11,4011
Nèt cash In operatlons
14.8861
187,2371
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.25
Cash flow
At 31.3.26
Net cash
Cash at bank and in hand
112,062
16,9991
los,￿3
112,062
16,9991
105.063
Total
112.062
16,9991
105,063
The notes fom) part of these financial statements
Page 8

Siward James and Arkwri
t Trijst Charit
Soclal Housln re ulator no A2566
Notes to the Financial Statement5
for the Year Ended 31 March 2026
ACCOUNTING POLICIES
Basls of preparfn8 the fIr￿n¢fIl statements
The flnanclal statements of the chadty. whlch Is a publlc beneflt entlty under FRS 102. have been prepared
In accordance with the Charities SORP IFRS 1021 'Accounting and Reportlng by Charitles: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance the Flnanclal
Rewrtlng Standard applicable in the UK and Republlc of Ireland IFRS 1021 (effective l January 20191.,
Flnanclal Reportlng Standard 102 The Flnancial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost
convention, with the exception of investments which are included at market value, as modified by the
revaluation of certain a55ets.
The charity Is a reglstered soclal landlord. The accounts have been prepared und&r the historfcal cost
accounting rules (except for Investments which are stated at market value at the balance sheet datel In
accordan¢e wlth the Charitles Act 2011, the Houslng Act 1996. the Statement of Recommended Practice for
al Housing Providers 2014.
Incom•
All income Is recognised in the Statement of Financial Activltles once the Charfty charftyhas entitlement to
the funds, it is probable that the income will be ￿te1ved and the amount can be measured reliably.
Income ￿p￿SentS maintenance C￿trIbutiOnS from residents.
ExpÈndltur•
Uabilltles are re¢ognlsed as expendlture as soon as the￿ Is a legal or constructive obligation commltting 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 15 accounted for on an accruals
basls, Incluslve of VAT and has been classified under heading5 that aggregate all cost related to the category.
Cycllcal repalrs and malntenanc•
Becau* of a programme of repair and malntenance kept under regular review. the trustees charye actual
costs to the Income and expendlture account as they are incurred.
Tan4ible fixed assets
Depreclatlon of freehold holssing properties is charged In equal annual in5talment5. FreehoLd land is not
depreciated.
Because of a programme of repalr and maintenance kept under regular review. the tru5tee5 charge actual
Costs to the income and expendlture account as they a￿ incurred.
Car Parf(
Propertie5
Equlpment
20 years
20 - 50 years
5 years
Houslng property
Housing propertles are properties available for ￿Tht and are stated at cost less depre¢latlon.
Soclal Housln4 and similar
When housing development5 have been financed wholly or partly by gxial housln4 or sfmllar grants, the grant
is held as deferred Income and released in line with the related asset to the income and expendlture
account.
Investments
Investments are stated at market value at the balance sheet date. Unreali5ed gainsllosses are calculated a5
the difference between OFening and (Losing market values and are taken to the Statement of Financial
ti￿tIes.
Page 9
continued...

Siward James and Arkwri
ht TTU5t Charit
Soclal Housin re uiator no A2566
Notes to the Flnanclal Statements - contlnued
for the Year Ended 31 March 2026
ACCOUNTING POLICIES- contlnued
Tanglblè fixed assets
Debtor5
Trade and other debtors are recognised at the settlement amount, prepayments a￿ valued at the amount
prepald.
Cash at bank and In hand
Caih at bank and cash in hand inclvdes cash and short term highly liquid Investments wlth a short maturity of
three months or less from the date of acqui51tion or opening of the deposlt or similar account.
Cr•dltors and provisions
Creditor5 and provfjsions a￿ recognised where the charity has a present obligatlon resulting from a past event
that wtll probably result In the transfer of funds to a third party and the amount due to settle the obligation
can be meawred or estimated reliably. Credltors and pro￿510n5 are normally recognised at thelr settlement
amount.
Taxatlon
The charity 15 exempt from tax on Its charfjtabie activities.
Fund accountln8
Unrestrfcted funds can be used in aCcOrda￿e wlth the charitable objectfves at the discretion of the trustees.
Restrlcted funds can only be used for partlcular restricted Purposes wlthln the objects of the charfty.
Restrlctions arise when specifled by the donor or when funds are raised for particular restricted purpose5.
Further explanation of the nature and purpose of each fund Is Inclu¢Jed In the notes to the flnanclal
statements.
Oeslgnat¢d reserves- major repalrs
The Charity kheme Order requires that the trustees establlsh and malntaln a reserve fund provfded for ¢￿t
of the income of the charlty In order to meet the extraordinary repair, improvement or rebuilding of the
almshouses and other property belonglng to the charlty.
Sums are utlli5ed from the resetve to the extent that major repairs expendlture In ￿pect of houslng
roperties is not funded by grants.
Permanent endowment reserve
The capital of the permanent endowment resèrve cannot be utlllsed wlthout the èxpress permission of the
Charity Commlsslon. A woupment order issued by the Charlty Commission in 2001 authorised the Charity to
borrow from the reserve for the purpose of constrLKting new housing unit5. The rnoney is bein8 repaid by
annual transfer from the Revenue Reserve for a period of 25 years. Any Income is to utili5ed In
accordance with the object5 of the Charity.
Going concern
The trustees have considered the Impact of the Uk's current e¢onomic pressure5 on the future flnances of the
Charity and believe that due to the nature of its Income and expenditure, together with its hlgh level of
Investment assets. It VAIL be in a position to contlnue for the foreseeable future.
At the year end the charlty had Investments worth rnore than £8(0,0￿ and net Current assets of £108,065.
Rental Income adequately covers the expendlture. hlaintenance of propertles can be reduced to a minimum
If there was a short term need to reduce cost5. The trustees belleve there wlll be no slgnlflcant ¢hange to its
actlyities in the fO￿Seeable future.
Page 10
contlnL*d...

Siward James and Artowd ht Tnjst Charlt
Social Housin re
ulator no A2566
Notes to the Flnanclal Statements - contlnued
for the Year Ended 31 hiarch 2026
INVESTMENT IHCOME
31.3.26
31.3.25
Hlre of facilities
Deposit account interest
Sundry Income
4.051
38.215
478
3.788
36,996
305
42.744
41,089
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees. remuneration or other beneflts for the year ended 31 hlarch 2026 nor for the year
ended 31 March 2025.
Trus￿$, •xp•ns•s
There We￿ no trustees. expenses pald for the year ended 31 March 2026 nor for the year ended
31 March 2025.
srAFF cosrs
31.3.26
31.3.25
Wages and salarles
22.775
19,8n
The average monthly numter of employees during the year was a5 follows:
31.3.26
31.3.25
Office staff Ipart-tlmel
Warden Ipart-timel
No employees received enw)luments In excess of £60,CQO.
The average number of employees is the equivalent of I full-tlme employee {2025: 11
Key management conslst of the trustees of the charlty. No trurtees are remunerated from thelr role.
Page 11
continued...

Siward Jame5 and Arkwri
ht Trust Chari
S(Kial Housin re ulator no A2566
Notes to the Financial Statements" continue
for the Year Ended 31 March 2026
COMPARATIVES FOR THE STATEAIENT OF FINANCIAL ACTIVITIES
Unrestrirted
funds
Endowrnent
fund
Total
funds
INCOIAE AND ENDOWMENTS FROM
Charitable activltles
General
73,323
73.323
Investment Income
41,089
41,089
Total
114,412
114,412
EXPENDITIJRE ON
Charftsble artlvftle5
General
171.274
171,274
Net gains on Investments
24,963
24,963
NET INCOME/{EXPENDITURE)
Transfers between funds
31,8991
11,4051
131,899
1,405
Net movement in fund5
133,3041
1,405
131,8991
RECONCILIATION OF FUNDS
Total funds brought forward
1,093,486
58.317
1,151,803
TOTAL FUNDS CARRIED FORWARD
1,060,182
59,n2
1,119,904
SURPLUSIIOEFICIT} FOR THE YEAR
The 5urpluslldeflcltl for the year 15 stated after charglng".
31.3.26
31.3.25
Depreciation
Independent examlners fee
8,468
3,206
3.510
Page 12
continued...

Siward James and Arkwri
t Trust Charit
Social Housin re
lator no A2566
Notes to the Financlal Statements - continued
for the Year Ended 31 March 2026
TANGIBLE FIXED ASSErs
Freehold
property
Plant and
machlnery
Totals
COST
At 1 April 2025
Addltlons
Disp)saLs
363,782
7,119
2,317
11,7801
370,901
2,317
11,780}
At 31 Marth 2026
363,782
7,656
371.438
DEPRECIATION
At 1 April 2025
Charge for year
Eliminated on di5POsal
194,120
8,468
7,119
380
11,780}
201,239
8,848
11.7801
At 31 Ilarch 2026
202.588
5.719
208.307
BOOKVALUE
At 31 March 2026
161.194
1,937
163.131
At 31 March 2025
169,662
169,66Z
The freehold housing wa5 professional valued as at 31 March 1996 at Its open market value wlth vacant
Possession for residential use, the value being £1.OC(I,CKJO. The number of let units in management at the en
of the year was 2312025: 231.
Freehold land includes a car park at the cost of £8,OCIJ.
FIXED ASSET INVESTMENTS
Listed
investments
AIARKET VALUE
At 1 2025
Addition5
Revaluations
881,339
38,011
105,409
At 31 hlarch 2026
1.024,759
NET BOOK VALUE
At 31 March 2026
1.024,759
At 31 March 2025
881,339
There We￿ no investment a$3ets outside the UK.
c.ost or valuatlon at 31 March 2026 Is represented by:
Llsted
Investments
Valuation in 2026
1.024.759
Page 13
continued...

Slward James and Arkwrf ht Trust Charlt
Social Housin
re
ulator no A2566
Notes to the Flnan¢lal Statements - ¢ontlnued
for the Year Ended 31 March 2026
FIXED Ass￿ INVESTMENTS- contlnued
The charfty's investment comprfses 7,191 Accumulatlcl) Shares in the National As$￿7atIon of Aimshou
Common Investment Fund.
The annual income arising from the investment is retalned withln the Fund and Its worth Is reflected In the
market value of the share5.
DEBTORS: AMOUIUS FALUNG DUE WITHIN ONE YL4R
31.3.26
31.3.25
Trade debtors
Prepayments and accTr￿￿ income
1,401
1,362
1,401
1,766
10.
CREDITORS: AIAOUNTS FALLING DUE w￿mIN ONE YEAR
31.3.26
31.3.25
Trade credltors
Other creditors
649
5,345
590
5,173
5,763
11.
CREDITORS: AMOUk¥fs FALLING DUE AFfER MORE THAN ONE YEAR
31.3.26
31.3.25
Other creditors
37,459
39,162
ANALYSIS OF ASSEfs BEfwEEN FUNDS
31.3.26
Total
funds
31.3.25
Total
funds
Unrestricted
funds
Endowment
fund
Fixed a55ets
Investments
Current assets
Current Ilabllltles
Long term liabilities
163,131
1,024,759
45,337
15,9941
137,4591
163,131
1,024,759
106,464
15,9941
137,4591
169,662
881,339
113,828
15,7631
139,1621
61,127
1,189,774
61,127
1,250,901
1,119.9J4
Page 14
contlnued...

Siward James and Arkwri ht Trust Charit
Sctial Housin re ulator no A2566
Notes to the Financial Statements- continued
for the Year Ended 31 March 2026
13.
AIOVEMENT Im FUNDS
Net
movement
In fund5
Tran5fer5
between
funds
At 1.4.25
31.3.26
Unrestrlcted funds
Unallocated revenue ￿SerVe
Designated - Extraordinary ￿PairS fund
Designated - Special reserve fund
Deslgnated - Revenue contingency fund
Designated - Cyclical maintenance fund
Deslgnated - Flxed assets reserye fund
489.743
179,267
1,511
30.000
190,000
169.661
130,997
12,937}
617,803
179,267
1,511
30,000
200,000
161,193
10,CLIO
18,4681
1.060,182
130,997
11,4051
1,189,774
Endowmènt funds
Permanent endowment reserve
59,n2
1.405
61,127
TOTAL FUNDS
1.119,9)4
130,997
1,250,901
Net movement In funds, Included In the above a￿ as follows:
IrKomin8
resources
Resources
expended
Gains and
Ios5e5
ment
in funds
Unrestrlcted funds
Unallocated revenue re*rve
121,343
195,7551
105,409
130,997
TOTAL FUNDS
121.343
195,7551
105,409
130,997
Comparatives for movement In funds
Net
Th)vement
in funds
Transfers
between
fun¢Js
At 1.4.24
31.3.25
Unrestrirted fund5
1.093,486
131,8991
11,4051
1.060.182
Endowmènt fund
Permanent endowTnent ￿serve
58.317
1,405
59.722
TOTAL FUNDS
1,151,803
131.899
1,119,9)4
Page 15
continued...

Siward James and Arkwri
t Trust Charit
Sc(lal Housin re ulator no A2566
Notes to the Flnanclal Statements - contlnued
for the Year Ended 31 March 2026
13.
MOVEME1￿ IN FUNDS- continued
Comparative net movement In funds Included In the above are as follow
Incom?ng
sources
Resources
expended
Galns and
105ses
Movement
In funds
Unrestrlcted fund5
114,412
1171,2741
24,963
31,8991
TOTAL FUNDS
114.412
1171,2741
24,963
131,8991
C lical maintenance fund
This reserye provides funds to meet future major repairs through an annual transfer. at a level deternilned
by pertodlc re￿eW by the Trustees in accordance WFth the Charity Cornmlsslon Scheme dated 28 March 1995.
cial reserve
This reserve compri5e5 bequest funds received at Inception of the charity that were surplu5 to the Snitlal
expenditu￿ on housing properties. These fund5 are avallabie to meet exwndlture for which statutory
finance Is not forthcoming.
Flxed assets reserve fund
Th15 r¢s¢￿e compri*s the net book Yalue of the flxed assets In the accounts.
Extraordlna
Irs fund
Thls fund Is held for the future improvement and re-bulldln4 of the property of the charfty.
Revenue contin
nc
reserve
Thls reserve is held for contlngencles such as non-payment of semce charges.
Permanent endowrnent reserve
In 2001, the Charfty Cornm1551oner5 authori5ed the Charity to trx)rrow from thelr wrmanent endo¥wnent.
Subject to terms of recoupment over a perlod of 25 year$11.e. £1,405.47 per annuml, an amount of £35.135.
whlch was used toward5 the building of new housing units.
The rkrmanent endowment reserve comprises land, valued in 1998 at EZ6,OCQ and the accumulated value of
the annual transfers made from the revenue rese￿ under the terms of the recoupment order.
14.
RELATED PARTY DISCLOSURES
A total of £1,286 12054: £2,412) was paid to Mr T V James-pknore, one of the Trustees, belng a commercial
transaction for disposal of garden and site waste. No amounts were outstanding at the year end.
Page 16