Charity registration number 1105623
FROWDS HOUSE
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 JULY 2025
4 Brackley Close Bournemouth International Airport Christchurch Dorset BH23 6SE
FROWDS HOUSE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs E J Wingate-Saul Miss R J Wingate-Saul Mrs L M Sloan Mr H B J Shirley (Appointed 3 September 2025)
Charity number 1105623 Independent examiner Harrisons Chartered Accountants 4 Brackley Close Bournemouth International Airport Christchurch Dorset BH23 6SE
FROWDS HOUSE
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 10 |
| Detailed Statement of Financial Activities | 11 - 12 |
FROWDS HOUSE
TRUSTEES' REPORT FOR THE YEAR ENDED 31 JULY 2025
The trustees present their annual report and financial statements for the year ended 31 July 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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
The aim of Frowds House is to offer independent accommodation to people who are recovering from mental health issues, but who feel ready to live with some support in the community. Frowds House encourages people to develop skills, make friendships and relationships and take part in local activities. The length of stay is flexible but Tenants are encouraged to move to their own independent accommodation when they are ready.
Achievements and performance
Frowds House continues to be managed day-to-day by the staff at Woodstock House Limited, overseen by managing Trustee Jane Wingate-Saul. The Trustees would like to express their sincere thanks to all the Woodstock staff who work at Frowds, for their care and dedication in making a real difference to Tenants’ lives.
We continue to take referrals from Woodstock House's 24/7 service and Wiltshire County Council Social Work Team. This year, Frowds supported 13 residents in total, including three tenants who have moved into independent living.
During the last 12 months, a health and wellbeing session was introduced at Frowds, and this has increased residents’ understanding of how more exercise and healthy eating can contribute to better overall mental and physical health. A new, large, smart TV in the communal sitting room has encouraged residents to do keep fit videos together, and this has been a real hit! Communal meals continue to provide opportunities for friendship and support between residents.
One new resident, in particular, has inspired others. House Manager Laura Dennett says: “J’s efforts have not only inspired other residents to get involved, but have also fostered a stronger sense of community and belonging at Frowds. By encouraging participation and leading by example, she has helped create an environment where residents feel empowered to contribute their own skills and ideas. This collaborative atmosphere has supported ongoing initiatives, such as sharing meals, organising group activities, and ensuring that everyone has a voice in regular house meetings. As a result, residents are more engaged, and the sense of independence and mutual support has continued to grow throughout the year.”
Career and life coach Hanne Bonczoszk has increased her hours to three days a week, spread over different days. She provides group and individual sessions tailored to each person's needs. Topics covered include: social interactions, emotional recognition, digital literacy, structural management of time and goal-setting. Three residents attend college regularly, and two volunteer at a local community charity shop. One resident has taken it upon herself to be the go-to DIY person when a new tenant joins Frowds, putting together furniture and helping them settle in.
Five of the 10 residents regularly visit Woodstock's Therapeutic Community Farm, based at River Bourne Farm in Salisbury, helping to care for the animals (chickens, lamas, pigs), and taking part in group sessions such as cooking, woodwork, budgeting and benefits support.
Building maintenance
Following on from last year’s major program of repairs and maintenance at Frowds, there are still a couple of outstanding issues, including some repointing. As always, when one resident moves on, we are careful to repair and, if necessary, upgrade flats.
Working with Partners
Frowds works closely with Wiltshire County Council and Mental Health Social Work Services to provide residents with a tailored support package so that Tenants receive the care and support they need to live as independently as possible.
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FROWDS HOUSE
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
Financial review
The Charity made a deficit for the year of £8,113 (2024: £407).
The trustees aim to retain reserves at a sufficient level to cover support and governance costs and in particular the maintenance and upkeep of the building.
The unrestricted reserves at the year end totalled £463,481 (2024: £471,594) which includes designated funds relating to freehold property and repairs funds of £398,694 (2024: £411,959).
Structure, governance and management
The trustees who served during the year and up to the date of signature of the financial statements were:
Mrs E J Wingate-Saul Miss R J Wingate-Saul Mrs L M Sloan Mr H B J Shirley (Appointed 3 September 2025)
The Trust retains overall financial control and prepares the end of year accounts for the accountant. The Managing Trustee, Mrs Jane Wingate-Saul meets regularly with the Woodstock Team and reports to the other Trustees. The Trustees also have quarterly Trustee meetings with the Woodstock Team.
The trustees' report was approved by the Board of Trustees.
Mrs E J Wingate-Saul
Trustee Dated: 22 April 2026
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FROWDS HOUSE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FROWDS HOUSE
I report to the trustees on my examination of the financial statements of Frowds House (the charity) for the year ended 31 July 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
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 that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
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 financial statements to be reached.
Harrisons Chartered Accountants
Independent Examiner
4 Brackley Close Bournemouth International Airport Christchurch Dorset BH23 6SE
Dated: 22 April 2026
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FROWDS HOUSE
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY 2025
| Unrestricted | Unrestricted | Unrestricted | ||||
|---|---|---|---|---|---|---|
| funds | funds | |||||
| 2025 | 2024 | |||||
| Notes | £ | £ | ||||
| Income from: | ||||||
| Charitable activities | 3 | 48,736 | 51,454 | |||
| Investment income | 4 | 1,183 | 443 | |||
| Total income | 49,919 | 51,897 | ||||
| Expenditure on: | ||||||
| Charitable activities | 5 | 58,032 | 52,304 | |||
| Net expenditure for the year/ | ||||||
| Net movement in funds | (8,113) | (407) | ||||
| Fund balances | at 1 August 2024 | 471,594 | 472,001 | |||
| Fund balances at 31 July 2025 | 463,481 | 471,594 |
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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FROWDS HOUSE
BALANCE SHEET
AS AT 31 JULY 2025
| 2025 | 2024 | ||||||
|---|---|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |||
| Fixed assets | |||||||
| Tangible assets | 10 | 377,782 | 377,924 | ||||
| Current assets | |||||||
| Cash at bank and in hand | 88,431 | 104,145 | |||||
| Creditors: amounts falling due within | |||||||
| one year | 11 | (2,732) | (10,475) | ||||
| Net current assets | 85,699 | 93,670 | |||||
| Total assets less current liabilities | 463,481 | 471,594 | |||||
| Income funds | |||||||
| Unrestricted funds | 12 | 463,481 | 471,594 | ||||
| 463,481 | 471,594 |
The financial statements were approved by the Trustees on 22 April 2026
Mrs E J Wingate-Saul Trustee
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FROWDS HOUSE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1 Accounting policies
Charity information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Garretts Farmhouse, Martin, Fordingbridge, Hants, SP6 3LN.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for small charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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FROWDS HOUSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings Not depreciated Fixtures and fittings 20% straight line
It is the charity's policy to maintain its freehold property to a high standard, so that the estimated residual value will not be impaired over time. The costs of this maintenance are charged to the Statement of Financial Activities. The trustees are of the opinion that any depreciation in respect of charity's freehold property would be immaterial and consequently, no provision is made in the financial statements for such depreciation.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
3 Charitable activities
| Charitable activities | |||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Total | Unrestricted | Total | ||||
| Funds 2025 | Funds 2025 | Funds 2024 | Funds 2024 | ||||
| £ | £ | £ | |||||
| Residents' contributions | 8,176 | 8,176 | 8,428 | 8,428 | |||
| Housing benefit | 39,179 | 39,179 | 41,778 | 41,778 | |||
| Capulet Road | (786) | (786) | (316) | (316) | |||
| Electricity | 2,167 | 2,167 | 1,564 | 1,564 | |||
| 48,736 | 48,736 | 51,454 | 51,454 |
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FROWDS HOUSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
4 Investment income
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Interest receivable | 1,183 | 443 |
5 Charitable activities
| Charitable | Charitable |
|
|---|---|---|
| Expenditure | Expenditure | |
| 2025 | 2024 | |
| £ | £ | |
| Charitable Expenditure | 56,837 | 51,046 |
| Share of governance costs (see note 6) | 1,195 | 1,258 |
6 Support costs
| 6 | Support costs | Support costs | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Support | Governance |
2025 | Support | Governance |
2024 | ||||||
| costs | costs | costs | costs | ||||||||
| £ | £ | £ | £ | £ | £ | ||||||
| Legal and professional fees | - | 92 | 92 | - | 206 | 206 | |||||
| Independent examiners | - | 1,103 | 1,103 | - | 1,052 | 1,052 | |||||
| - | 1,195 | 1,195 | - | 1,258 | 1,258 | ||||||
| Analysed between | |||||||||||
| Charitable activities | - | 1,195 | 1,195 | - | 1,258 | 1,258 | |||||
| 7 | Net movement in funds | 2025 | 2024 | ||||||||
| £ | £ | ||||||||||
| The net movement in funds is stated after charging/(crediting): | |||||||||||
| Fees payable for the independent examination of the charity's financial | |||||||||||
| statements | 1,103 | 1,052 | |||||||||
| Depreciation of owned tangible fixed assets | 142 | 142 |
8 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
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FROWDS HOUSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
9 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
10 Tangible fixed assets
| Tangible fixed assets | |||||
|---|---|---|---|---|---|
| Freehold land | Fixtures and |
Total | |||
| and | buildings | fittings | |||
| £ | £ | £ | |||
| Cost | |||||
| At 1 August 2024 | 377,418 | 2,495 | 379,913 | ||
| At 31 July 2025 | 377,418 | 2,495 | 379,913 | ||
| Depreciation and impairment | |||||
| At 1 August 2024 | - | 1,989 | 1,989 | ||
| Depreciation charged in the year | - | 142 | 142 | ||
| At 31 July 2025 | - | 2,131 | 2,131 | ||
| Carrying amount | |||||
| At 31 July 2025 | 377,418 | 364 | 377,782 | ||
| At 31 July 2024 | 377,418 | 506 | 377,924 | ||
| Creditors: amounts falling due within one year | |||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Accruals and deferred income | 2,732 | 10,475 |
11 Creditors: amounts falling due within one year
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FROWDS HOUSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
12 Unrestricted funds
These are unrestricted funds which are material to the charity's activities.
| Movement in funds | Movement in funds | Movement in funds | Movement in funds | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Balance at | Incoming | Resources | Transfers |
Balance at | |||||
| 1 August 2024 | resources | expended | 31 July 2025 | ||||||
| £ | £ | £ | £ | £ | |||||
| Unrestricted fund | 59,635 | 49,919 | (44,767) | - | 64,787 | ||||
| Designated fund - Freehold property | 377,418 | - | - | - | 377,418 | ||||
| Designated fund - Extraordinary repair | |||||||||
| and development | 34,541 | - | (13,265) | - | 21,276 | ||||
| 471,594 | 49,919 | (58,032) | - | 463,481 | |||||
| Movement in funds | |||||||||
| Balance at | Incoming | Resources | Transfers |
Balance at | |||||
| 1 August 2023 | resources | expended | 31 July 2024 | ||||||
| £ | £ | £ | £ | £ | |||||
| Unrestricted fund | 42,588 | 51,897 | (34,850) | - | 59,635 | ||||
| Designated fund - Freehold property | 377,418 | - | - | - | 377,418 | ||||
| Designated fund - Extraordinary repair | |||||||||
| and development | 51,995 | - | (17,454) | - | 34,541 | ||||
| 472,001 | 51,897 | (52,304) | - | 471,594 |
Unrestricted funds are available to be spent for any of the purposes of the charity.
The Freehold property designated fund represents the initial purchase of the freehold property.
The Extraordinary repair and development designated fund is to be used for any extraordinary repairs or developments required at the freehold property.
13 Related party transactions
During the year the charity expensed £81 (2024: £48) of reimbursable travel expenses incurred by Mrs E J Wingate-Saul on behalf of the charity.
During the year the charity expensed £131 (2024: £160) of reimbursable travel expenses incurred by Miss R J Wingate-Saul on behalf of the charity.
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FROWDS HOUSE
MANAGEMENT INFORMATION FOR THE YEAR ENDED 31 JULY 2025
FROWDS HOUSE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2025
| Income and endowments Charitable activities Residents' contributions Housing benefit Capulet Road Electricity Investment income Bank interest receivable Total income |
2025 £ 8,176 39,179 (786) 2,167 48,736 1,183 49,919 |
2024 £ 8,428 41,778 (316) 1,564 |
|---|---|---|
| 51,454 | ||
| 443 | ||
| 51,897 |
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FROWDS HOUSE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
| Expenditure on charitable activities Charitable activities Activities undertaken directly Depreciation Rates and water Light and heat Repairs and maintenance Insurance Cleaning Motor and travel Telephone Printing, postage and stationery Residents' entertainment Sundry expenses Life and career coaching Governance costs Independent examination fees Bank charges Expenditure on charitable activities Net income/(expenditure) |
2025 £ 142 2,210 9,903 26,089 3,883 1,486 212 1,296 585 1,431 - 9,600 56,837 1,103 92 1,195 58,032 (8,113) |
2024 £ 142 1,806 7,695 25,134 3,167 1,754 208 1,005 812 1,126 197 8,000 |
|---|---|---|
| 51,046 | ||
| 1,052 206 |
||
| 1,258 | ||
| 52,304 | ||
| (407) |
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