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← Hospitaller Order Of Saint John Of God

2023-12-31-accounts

Charity Registration No. 1137110

Company Registration No. 07210622 (England and Wales)

HOSPITALLER ORDER OF SAINT JOHN OF GOD

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

LEGAL AND ADMINISTRATIVE INFORMATION

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Trustees W Forkan
R Moore
J Lennon
M Brannigan
M Francis
J Gallagher
Secretary M Brannigan
Charity number 1137110
Company number 07210622
Registered office Suite 1-3 Yarn Lingfield Point
Darlington
England
DL1 1RW
Auditor RSM UKAuditLLP
Chartered Accountants
1 St. James’ Gate
Newcastle upon Tyne
United Kingdom
NE1 4AD
Bankers Barclays Bank pic
31 High Row
Co Durham
DL3 7QS
Solicitors Muckle LLP
32 Gallowgate
Newcastle upon Tyne
NE14BF

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees present their annual report and financial statements for the charitable for the year ended 31 December 2023.

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 the trust'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)”.

Objectives and activities

Vision, mission and purpose

The vision of the Hospitaller Order of Saint John of God articulates the dream we have of impacting both the lives of the people we serve and in practising our unique form of hospitality within the society we live in. Our purpose and goals keep us focussed on benefiting targeted sections of the UK public by facilitating the provision of holistic, value based care and support in a way that does not discriminate and in fact actually challenges discrimination in our communities. We believe that every one of the people we serve through our work is unique and we strive to ensure they are offered care and support that recognises this.

Our mission

As an integral part of the Hospitaller Order of Saint John of God, sharing, as we do, the Hospitality expressed by our founder, Saint John of God, and generations of our number since the year 1539, we are dedicated to the following mission:-

"Without discrimination, we aim to ensure freedom of choice, personal advancement and support for the exercise of human and civil rights”

Our purpose

The principal activities and aims of the charitable company are to apply the capital and income of the charitable company to the tawful charitable purposes of the charitable company to ensure freedom of choice, personal advancement, the exercise and upholding of human, civil and religious rights, and the alleviation of unmet social and healthcare needs, as a mission of the Roman Catholic Church and in accordance with its teachings and their pastoral application.

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Our purpose is to ensure that the income and assets of the Order are applied in accordance with the principles and ethos evolved over the past 484 years in the manner and spirit of the charism of Hospitality as lived out by Saint John of God.

Saint John of God was a charismatic man: the way he acted, attracted the attention of everyone who knew him, and his influence spread well beyond Granada. The charism and hospitality with which he was enriched has lived on in the men and women throughout time, serving all those who suffer, in the manner of Saint John of God.

In this context the Trustees, through the Order and the Brothers who are sustained by it, believe:-

"They are responsible custodians of the gift of hospitality, which gives the Order its characteristic identify. This binds them to live their charism with fidelity, preserving, deepening and constantly developing it within the Church."

As Hospitaller Brothers they act as guardians of the charism of Saint John of God and, although they are relatively few in number, this charism is kept alive within their Order and within Saint John of God Hospitaller Services.

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Public benefit

The purpose outlined above and its execution, facilitate some of the most vulnerable members of our society to gain access to Hospitaller Services through a connected charity Saint John of God Hospitaller Services which offers hospitality, compassion and respect. During 2020, the Trustees of Saint John of God Hospitaller Services reviewed and refined its values philosophy and adopted the measure to express its identity with a simpler set of core values: Hospitality, Compassion and Respect. These three values implicitly express the values of respect and justice, which hitherto have been promoted as distinct values. These values aim to ensure freedom of choice, personal advancement and support to meet individual unmet needs. This enables the Order's beneficiaries to lead a more fulfilling life than they otherwise would be able to, benefiting their welfare, health and pastoral needs. Providing such facilitation together with hands-on support by the Brothers promotes and advances the mission of the Roman Catholic church in line with the Order's objectives by demonstrating its practical message of Christianity and the teaching of Christ.

The Trustees confirm that they have had regard to the Charity Commission's general guidance on public benefit when reviewing the Order's vision, mission, purpose and objectives and in carrying out the Order's current and planned activities. They have concluded that the Order operates in compliance with these guidelines.

Activities undertaken

Each of our significant activities is detailed below. These activities are consistent with the principal purposes of the charity and work in each of these areas directly contributes to achieving our stated aims and objectives.

The key provision of support focuses on:

The trustees are satisfied that the activities undertaken in the year are in line with the mission and purposes of the charity and that they have enabled the continued provision of services to address the unmet needs of many.

Consultation and engagement

The Order employs a range of mechanisms for consulting and engaging with its members, staff, volunteers, beneficiaries and other stakeholders. Their input is used to help formulate the Order's mission, develop operational policies and shape the way the Order's services are delivered.

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HOSPITALLER ORDER OF SAINT JOHN OF GOD TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Achievements and performance

During 2023, the Charity donated some £6k directly to support the partnership with Saint John of God Hospitaller Services and a further £500k to Hospitaller Order of Saint John of God Ireland. These donations continued to support beneficiaries in a challenging funding environment. The care sector has remained under sustained pressure from service commissioners, beneficiaries, legislators and others to deliver higher quality services at lower cost. The entity has also continued to donate to The Good Shepherd donating £35k during the current year.

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Financial review

The Financial Statements have been prepared in accordance with Financial Reporting Standard 102 (FRS 102) and the Charities SORP.

Income for the year was £480k (2022: £790k) and expenditure was £1,032k (2022: £808k). There was an £82k gain on investments (2022: £59k loss). There was an overall deficit for the year of £470k (2022: £77k).

The principal source of income for the Order is rental income from Saint John of God Hospitaller Services, for the occupancy of the property portfolio. This amounted to £375k in 2023 (£390k in 2022).

Total charitable expenditure, before donations, was £569k (2022: £602k). Donations totaling £541k (2022: £206k) were paid during the year. The balance of £464k of donations reported in note 9 included a reversal of £77k of donations which had been accrued for in the prior year but will no longer be paid.

Further detailed analysis of the income and expenditure of the Order is set out in the SOFA on page 11 and the accompanying notes to the financial statements. As at 31 December 2023 net assets were £3,703k (2022: £4,295k).

Note 15 in the financial statements shows the movements in investments during the year, where. the charity disposed of all their fixed asset investments.

Going concern

The Trustees’ cash flow forecasts indicate that the charitable company can continue to meet its debts as they fall due for-a period of at least 12 months from the date of approval of these financial statements. On this basis, the Trustees have prepared the financial statements on a going concern basis.

Reserves

Total reserves as at 31 December 2023 were £3,825k (2022: £4,295k), of these £402k (2022: £402k) were restricted and £3,423k (2022: £3,893k) were unrestricted, see balance sheet on page 12. Within unrestricted reserves there were £38k of designated funds (2022: £nil). The unrestricted reserves include £2,838k (2022: £3,343) of fixed assets, leaving £585k free reserves (2022: £550k).

The Trustees have three objectives in determining the amount of reserves that the charitable company should be carrying.

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

The estimated quantum of reserves required, is as follows:-

A fund to maintain the standard of the properties needs to equate to the estimated replacement cost of properties in the portfolio from which suitable care services can be operated.

The Trustees have the view that a suitable level of resources equivalent to six months to a year's worth of annual running costs is required (excluding charitable donations), which equals approximately £300k. For investment in future services they believe an amount of £500k to £750k is desirable.

Taking all this into account, the Trustees believe reserves of up to £10 million would be reasonable. There is a shortfall currently, and the Trustees are continuing to look at ways to address this gap, including examination of the disposal of surplus or unsuitable properties. Unrestricted reserves including fixed assets, as at 31 December were £3,423k (2022: £3,893k) and free reserves at year end were £585k (2023: £1,382k).

Charitable donations

in the year the Order made charitable donations of £541k (2022: £206k) during the year. The balance of £464k of donations reported in note 9 included a reversal of £77k of donations which had been accrued for in the prior year but will no longer be paid.

Risk management

The Trustees confirm that they have identified and considered the major risks to which the Order and its subsidiary are exposed, the potential impact of individual risks should they materialise and, what mitigating actions are taken or need to be taken, in order to reduce each risk to a level which the Board consider to be acceptable.

The major risks identified are:

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Performance review

The Trustees meet on a regular basis, and, as part of their role as trustees, they undertake a reviewoffinancial and operational performance, however, there are no formal reviews of key performance indicators (KPI's).

Focus on the charity's governance and monitoring activities has been implemented by way of four separate board committees.

Fundraising

The company does not actively fundraise and does not work with any third parties. There have been no complaints in the year.

Plans for future periods

We have a long experience of providing high quality care services and a strong commitment to continuous learning, both of which have been fundamental in shaping the future strategy of the Order to deliver Hospitaller services in partnership with Saint John of God Hospitaller Services. We will continue to learn and to draw on our experience of past and current activities as we progress adapting where necessary in the light of experience and learning.

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Structure, governance and management

The Hospitaller Order of Saint John of God is an International Roman Catholic Religious Order founded in 1539 in Granada, Spain. The Order first began its work in England in 1880 when the Brothers of the French Province were offered a property in Scorton, North Yorkshire. Here the Brothers established a large hospital and service for old, infirm and vulnerable people and became the base for the Order's ‘headquarters’ when the English Province was founded in 1953.

Since 2010 the charitable company has operated as a company limited by guarantee since its incorporation on 31 March 2010, under the terms of its memorandum and articles dated 31 March 2010.

The charitable company is a registered charity (Charity Registration Number - 1137110) which, inter alia, administers the charitable company's property owned by the Hospitaller Order of Saint John of God in the United Kingdom.

Trustees are nominated by the Provincial of the Hospitaller Order of Saint John of God ("The Provincial"), and elected by the members at the Annual General! Meeting.

The charitable company is working with advisors to ensure training is up to date regarding the roles and responsibilities of Trustees and how this can impact the charity.

The trustees who served during the year were:

W Forkan

R Moore

J Lennon

M Brannigan M Francis

J Gallagher

All of the Trustees are professed members of the Order.

The Trustees meet throughout the year. At their meetings they agree the broad strategy and areas of activity for the charitable company, including consideration of allocation of resources to new projects or to the work of a connected charity - Saint John of God Hospitaller Services Limited; property management, reserves management, risk management and policies and performance.

The Provincial has prime responsibility for ensuring that the charitable company delivers the services specified.

Whilst the Trustees give of their time freely, and no Trustee remuneration was paid during the year, (2022: £nil), the Trustees who are professed members of the Order are sustained in their daily life and activities by the charitable company.

There were no Trustees’ expenses (2022: Enil). Trustees are required to disclose all relevant interests and register them with the Chair of Trustees and withdraw from decisions where a conflict of interest arises.

Organisation

Strategic decisions are made by the Trustees at their meetings. Day to day operational decisions are delegated to one or more of the Trustees, including authorisation of expenditure. The Trust only employs a minimal number of staff. Accounting and administration services are provided by Saint John of God Hospitaller Services.

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Related parties and co-operation with other organisations

Saint John of God Hospitaller Services

Saint John of God Hospitaller Services is a separate registered charity. The Chairman and two other Trustees who served during the year were also Trustees of Saint John of God Hospitaller Services.

Hospitaller Order of Saint John of God Charitable Trust

Hospitaller Order of Saint John of God Charitable Trust is a separate registered charity. The Chairman and two other Trustees who served during the year were also Trustees of Hospitaller Order of Saint John of God Charitable Trust.

Hopsitaller Order of Saint John of God in Ireland (also known as Western Province or Saint John of God Provincial Services) Irish registered charity (charity number 20004598) This Irish charity has common trustees with Hospitaller Order of Saint John of God.

Auditor

In accordance with the company's articles, a resolution proposing that RSM UK Audit LLP be reappointed as auditor of the company will be put at a General Meeting.

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Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

W Forkan

Trustee Dated: ..September11th 2024

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees (who are also directors of Hospitaller Order of Saint John of God for the purposes of company law) are responsible for preparing the Trustees’ Report (incorporating the directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 402: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trusiees are aware:

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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF HOSPITALLER ORDER OF SAINT JOHN OF GOD

Opinion

We have audited the financial statements of Hospitaller Order of Saint John of God for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the report and financial statements other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the report and financial statements. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. [f, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

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We have nothing to report in this. regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF HOSPITALLER ORDER OF SAINT JOHN OF GOD (CONTINUED)

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report included within the Trustees’ Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept by the charitable company, or returns adequate for our audit have not been received from branches not visited by us; or - the charitable company financial statements are not in agreement with the accounting records and returns; or - certain disclosures of trustees’ remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Statement of Trustees’ Responsibilities set out on page 7, the trustees’ (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal contro! as the trustees’ determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which the audit was considered capable of detecting irregularities, including fraud

irregularities are instances of non-compliance with laws and regulations. The objectives of our audit are to obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, to perform audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial statements, and to respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit.

financialIn relationstatementsto fraud, thedueobjectivesto fraud, toof ourobtain auditsufficientare to identifyappropriateand auditassessevidencethe risk regardingof materialthemisstatementassessed risksof theof material misstatement due to fraud through designing and implementing appropriate responses and to respond appropriately to fraud or suspected fraud identified during the audit.

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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF HOSPITALLER ORDER OF SAINT JOHN OF GOD (CONTINUED)

However, it is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity's operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.

As a result of these procedures we consider the most significant laws and regulations that have a direct impact on the financial statements are FRS 102, Charities SORP (FRS 102), Companies Act 2006, Charities Act 2011 and the charitable company’s governing document. We performed audit procedures to detect non-compliances which may have a material impact on the financial statements which included reviewing the financial statements including the Trustees’ Report, remaining alert to new or unusual transactions which may not be in accordance with the governing documenis.

The audit engagement team identified the risk of management override of controls as the area where the financial statements were most susceptible to material misstatement due to fraud. Audit procedures performed included but were not limited to testing journal entries and other adjustments, evaluating the business rationale in relation to significant, unusual transactions and transactions entered into outside the normal course of business and challenging management judgments and estimates.

A further description of our responsibilities for the audit of the financial statements is provided on the Financial Reporting Council’s website at http:/Avww.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

(dy Ut Aud’ OF Claire Leece (Senior Statutory Auditor) For and on behalf of RSM UK Audit LLP, Statutory Auditor

Chartered Accountanis 1 St. James’ Gate Newcastle upon Tyne wiewb. Segeas 4AD 2269 ;

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted Restricted Total Total
funds funds 2023 2022
Notes £'000 £000 £'000 £'000
Income and endowments from:
Donations and legacies 3 1 - 1 5
Charitable activities 4 375 96 471 489
Other trading activities 5 1 - { -
Interest received 6 7 - 7 -
Other income 7 - - - 296
Total income 384 96 480 730
Expenditure on:
Charitable activities 8 936 96 1,032 808
Net gain/(loss) on investments 13 82 - 82 (59)
Netexpenditure forthe year/
Netmovement in funds (470) - (470) (77)
Total funds brought forward 3,893 402 4,295 4,372
Totalfundscarriedforward 3,423 402 3,825 4,295

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Company Registration No. 07210622

HOSPITALLER ORDER OF SAINT JOHN OF GOD

BALANCE SHEET

AS AT 31 DECEMBER 2023

2023 2022
Notes £'000 £°000 £000 £°000
Fixed assets
Tangible assets 14 2,838 2,511
Investments 15 - 832
2,838 3,343
Current assets
Debtors 16 299 411
Cash at bank and in hand 734 899
1,033 1,310
Creditors: amounts falling due within 17
one year (48) (358)
Net current assets 987 952
Total assets less current liabilities 3,825 4,295
Income funds
Restricted funds 18 402 402
Unrestricted funds
Designated funds		 38 -
General unrestricted funds 18 3,385 3,892
3,423 3,893
3,825 4,295

The financial statements were approved by the Trustees on MNaf.2sf. and approved for issue on their behalf by:

W Forkan Trustee

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies

Charity information

Hospitaller Order of Saint John of God is a charitable company limited by guarantee, registered in England and Wales and has no share capital. The registered office is Suite 1-3 Yarn Lingfield Point, Darlington, DL1 TRW.

Accounting convention

The financial statements have been prepared in accordance with the the trust'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)” (as amended for accounting periods commencing from 1 January 2016). The the trust is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the the trust. Monetary amounts in these financial statements are rounded to the nearest £000.

Going concern

At 31 December 2023 the company had net current assets of £987k (2022: £952k). Trustees’ budgets for the following period indicate that the company can continue to meet its debts as they fall due for a period of at least 12 months from the date of approval of these financial statements. On this basis, the Trustees have prepared the financial statements on a going concern basis.

Charitable funds

Unrestricted funds

Incoming resources receivable or generated for the objects of the charity without further specified purpose are accounted for as unrestricted funds. Unrestricted funds are available to spend on activities that further any of the general objectives of the charity.

Designated funds The Order sets aside funds for specific designated purposes as the need arises and they are shown as a separate fund in the balance sheet. The fixed assets not included within the restricted funds have been shown as a separate fund to reflect the fact that they are tied up in the provision of the existing services and, therefore, are not freely available.

Restricted funds

Any income given to the Order for a specific purpose has been separately identified so as to ensure that it is spent as they donor dictated.

incoming resources

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income. have been met, it is probable that the income will be received and the amount can be measured reliably. Income includes:-

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UK Ministry income

UK Ministry income comprises amounts receivable for the year, where the criteria of probable, entitlement and measurement have been achieved

Donations and legacies

Donations and legacy income comprises amounts receivable for the year, where the criteria of probable, entitlement and measurement have been achieved.

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies (Continued)

Investment income

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Rental income

Rents are recognised at the point at which they are receivable.

Donated Services

In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

Resources expended

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Costs of raising funds, charitable activities and governance costs are apportioned on an actual cost basis. Expenditure is accounted for on an accruals basis. Expenditure comprises:-

Charitable activities

Charitable activities include the costs of letting the property portfolio and the cosis of sustaining the Brothers in their charitable activities and other donations to charitable causes. Also included are donations paid to charitable organisations in line with the charity's objectives.

Support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. They consist of salaries for staff not directly involved in the Charitable Company's activities and costs directly associated with the Governance of the Charity, including legal and regulatory compliance and strategic planning. These costs have been allocated between cost of raising funds and expenditure on charitable activities. Allocations of support costs are based on the appropriate combination of direct expenditure.

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:

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Items less than £750 are not capitalised.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date using the quoted price. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year. Costs are.expensed as incurred.

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies (Continued)

Impairment of fixed assets

At each reporting end date, the trust 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).

Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held at call with banks.

Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the the trust's. balance sheet when the the trust becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measuredusing the effectiveat transactioninterestpricemethodincludingunlesstransactionthe arrangementcosts andconstitutesare subsequentlya financingcarriedtransaction,at amortisedwhere costthe transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Concessionary loans

Concessionary loans are initially measured at the amount paid. In subsequent years, the carrying amount of concessionary loans is adjusted to reflect any interest receivable, where relevant.

2 Critical accounting estimates and judgements

Estimates and judgemenis are continually evaluated and are based on historical experience and other factors, including expectation of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions

The charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results.

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

3 Donations and legacies

Donations and legacies
Unrestricted
2023 2022
£'000 £'000
Donations and gifts 1 5
Charitable activities
Management UK Ministry Total Total
of charitable 2023 2022
property
£'000 £'000 £°000 £'000
.
Charitable activities 375 96 471 489
Analysis by fund
Unrestricted funds 375 - 375
Restricted funds - 96 96
375 96 471
Forthe yearended 31 December 2022
Unrestricted funds 390 - 390
Restricted funds - 99 99
390 99 489

4 Charitable activities

5 Other trading activities

5 Other tradingtrading activities
Unrestricted
2023 2022
£000 £'000
Other income 1 .
6 Interest received
Unrestricted
2023 2022
£'000 £'000
Interest receivable 7 -
= =—

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

7 Other income

Other income
Unrestricted
2023 2022
Profit on disposal of fixed assets £'000
-		 £°000
275
Foreign exchange gainon loansand investments -
—_		 21
—_—
- 296

8 Charitable activities

.

Management UK Ministry Management UK Ministry Total Total
of charitable 2023 2022
property
£'000 £000 £°000 £°000
Depreciation and impairment 115 10 125 126
Other costs - 27 27 16
Brothers costs - 162 162 243
General expenses - 82 82 74
Loss on disposal offixed assets 5 - 5 -
120 281 401 459
Donations (see note 9) 464 - 464 206
Share of support costs (see note 10) - 138 138 127
Share ofgovernance costs (see note 10) 29 - 29 16
613 419 1,032 808
Analysis by fund
Unrestricted funds 613 323 936
Restricted funds - 96 96
613 419 1,032
Forthe yearended 31 December 2022
Unrestricted funds 332 377 709
Restricted funds - 99 99
332 476 808

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

9 Donations

2023 2022
£°000 £'000
Donations to institutions:
Hospitaller Order ofSaint John ofGod Ireland 500 140
Saint John ofGod Hospitaller Services 6 26
West European Province (77) 40
Good Shepherd 35 -
464 206

The charity was accruing amounts expected to be due to the Western European Province. After the year end confirmation was received that the amounts were no longer due and this has resulted in a negative donation to Western European Province.

10 Support costs

,

Support costs
Support Governance 2023 2022 Basis ofallocation
costs costs
£'000 £°000 £'000 £'000
Staffcosts 58 - 58 53 Activity
General expenses 80 - 80 74 Activity
Governance costs ~ 29 29 16 Governance
138 29 167 143
Analysed between
Charitableactivities 138 29 167 143

Governance costs includes payments to the auditors of £14,500 (2022: £13,100) for audit fees.

11. Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the the trust during the year (2022: nil).

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

HOSPITALLER ORDER OF SAINT JOHN OF GOD

12 Employees

Number of employees

The average monthly number employees during the year was:

Number of employeesemployees
The average monthly number employees during the		 year was:was:
2023 2022
Number Number
Total 4 4
Employment costs 2023 2022
£'000 £'000
Wages and salaries 57 53
Other pension costs 1 -
58 53

There were no employees whose annual remuneration was £60,000 or more (2022: nil).

13 Net gains/(losses) on investments

Unrestricted Unrestricted
2023 2022
£'000 £'°000
Gain/(loss) on investments 82 (59)

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

14 Tangible fixed assets

Tangible fixed assetsassets
Freehold land
and buildings		 FixturesandMotorvehicles
fittings		 vehicles Total
Cost £°000 £'000 £°000 £°000
At 1 January 2023 5,396 341 80 5,817
Additions 544 - 7 551
Disposals (152) (6) (15) (173)
At31December2023 5,788 335 72 6,195
Depreciation and impairment
At 1 January 2023 2,906 326 74 3,306
Depreciation charged in the year 115 5 5 125
Eliminated in respect ofdisposals (56) (3) (15) (74)
At31December2023 2,965 328 64 3,357
Carrying amount
At 31 December2023 2,823 7 8 2,838
At31December2022 2,490 15 6 2,511

Within the Freehold land and buildings, the land element is estimated to be £403k (2022: £403k). Freehold land and buildings includes building improvements. All fixed assets are held for charitable use. There are two outstanding charges in place between NHS Commissioning Board (known as NHS England) and Hospitaller Order of Saint John of God. These charges relate to the properties addressed Balmaclellan, DL10 7NJ and 63-65 Brentwood, DL8 SHW. At year end, these charges are not being utilised. There are also charges registered with Barclays over various properties, these charges are not being utilised.

15 Fixed asset investments

Investments
£'000
Cost or valuation
At 31 December2022 832
Gain on investments 82
Disposals (914)
At 31 December2023 -
Carrying amount
At 31 December2023 -
At31December2022 832

During the year, the charity disposed of all of its fixed asset investments.

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

16 Debtors
2023 2022
Amounts falling due within one year: £°000 £'000
Trade debtors 17 30
Other debtors 157 221
Prepayments and accrued income 5 5
179 256
2023 2022
Amounts falling due after more than one £'000 £'000
year:
Other debiors 120 155
Totaldebtors 299 411

Included within other debtors is an amount of £122k (2022: £186k) due from Saint John of God Hospitaller Services, and a loan to The Good Shepherd Services of £155k (2022: £190k). The amount due from The Good Shepherd related to an interest free loan of which £35k is due within one year and the remainder of the balance will be receivable over 5 years.

17 Creditors: amounts falling due within one year

2023 2022
£'000 £'000
Trade creditors 5 85
Other creditors 1 1
Accruals and deferred income 40 272
46 358

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

18 Analysis of charitable funds

For the year ended 31 December 2023:

Balance at 1 Income Expenditure Gains, losses Balance at 31
January and transfers December
2023 2023
£°000 £°000 £'000 £°000 £'000
Unrestricted funds
Accumulated fund 3,893 384 (936) 44 3,385
Designated funds
Malawi fund - - - 38 38
3,893 384 (936) 82 3,423
Restricted funds
Brothers' Funds 304 96 (96) - 304
Gabriel Howard 37 - - - 37
Fundraising 61 - - - 61
Restricted funds 402 96 (96) - 402
Totalfunds 4,295 480 (1,032) 82 3,825

The Brothers' Funds were transferred in from the former charity in 2011/12 and current incoming resources are the Brothers’ pensions.

The Fundraising Funds were raised for specific purposes and are restricted for those purposés.

Hospitaller Order Saint John of God as previously received funds to support the care of Gabriel Howard recorded within the restricted funds.

The Malawi Fund is income from Daby View and Lindisfarne Court that the Trustees agreed would be ringfenced to support the developing ministries in Malawi.

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

18 Analysis of charitable funds (Continued)

For the year ended 31 December 2022:

Movement in funds Movement in funds Movement in funds
Balance at 1 Income Expenditure Gains, losses Balance at 31
January and transfers December
2022 2022
Accumulated fund 4,007 691 (709) (96) 3,893
4,007 691 (709) (96) 3,893
Restricted funds
Brothers’ Funds 304 99 (99) - 304
Gabriel Howard - - - 37 37
Fundraising 61 - - - 61
Restricted funds 365 99 (99) 37 402
Totalfunds 4,372 790 (808) (59) 4,295

19 Analysis of net assets between funds

For the year ended 31 December 2023:

Unrestricted Restricted Total
funds funds
£°000 £'000 £°000
Tangible fixed assets 2,838 - 2,838
Net current assets 585 402 987
3,423 402 3,825

For the year ended 31 December 2022:

Unrestricted Restricted Total
funds funds
£'000 £°000 £'000
Tangible fixed assets 2,511 - 2,511
Investments 832 - 832
Nei current assets 550 402 952
3,893 402 4,295

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HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |20|Capital|commitments|2023|2022| |£'000|£'000| |At|31|December|2023|the|the|trust|had|capital|commitments|as|follows:| |Contracted|for|but|not|provided|in|the|financial|statements:| |Acquisition|of property,|plant|and|equipment|46,786|-|

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21. ~+Related party transactions

Saint John of God Hospitaller Services Saint John of God Hospitaller Services is a charitable company, with some trustees in common with Hospitaller Order of Saint John of God. During the year Hospitaller Order of Saint John of God made donations of £6k (2022: £26k) to and received rental income of £375k (2022: £375k) from Saint John of God Hospitaller Services for the use of fixed assets. An amount was also due from Saint John of God Hospitaller Services of £122k (2022: £186k)

The Good Shepherd

The Good Shepherd is a related party due to being a subsidiary of Saint John of God Hospitaller Services. During the year Hospitaller Order of Saint John of God made donations of £35k (2022: Enil) to the Good Shepherd. In 2021 Hospitaller Order of Saint John of God provided a loan of £200k to the Good Shepherd. This is a non interest bearing loan and is repayable at a rate of £35k per year. At year end the balance outstanding is £155k (2022: £190k).

Hospitaller Order of Saint John of God Ireland (also known as Western Province or Saint John of God Provincial Services)

During the year, a donation of £500k (2022: £140k) was made to Hospitaller Order of Saint John of God Ireland towards the building of a new hospital in Stillorgan. Included in charitable expenditure is an amount of £48k (2022: £80k) relating to costs due to Saint John of God Provincial Services. At year end there is an amount included in creditors of £nil (2022: £138k) and accruals of £4k (2022: £21k).

West European Province

The annual charges in respect of UK share of charges from Rome due to the West European Province of the Hospitaller Order of Saint John of God were £nil (2022: £40k). In prior years the charity accrued amounts totalling £77k. It has now been confirmed that these amounts are not due and as such £77k has been released in to the Statement of Financial Activities in the current year.

22 Ultimate controlling party

The West European Province of the Hospitaller Order of Saint John of God is the ultimate controlling body.

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