Registered nuntjer. 08296570 Charity nunkner: 1150971 L￿￿le￿I United Tr￿t UNAUDrrED AccouKrs FOR ThEYEAR EM)ED 30 NOVEkPER 2024 Preparnd By: [knsv￿rthS Acojuntanoy SerVI￿s Ltd [￿arter8d Cerlified 39 Sbjckwell Road East Grins*ad West Sussex RH19 48D Lingftekl Urrited Trust HNANflAL STAlEME￿s FOR IHE YEAR ENDED 30 NOVEMBER 2024 TRUSTEES Mrs M. Wardell (Chainnan- resgned 19 June 2024) s G. Williams (appointed joint Chair on 19 June 2024) Mr Fi Young (appoinw joint Chair on 19 ￿ne 2024) Mrs S. Martsn Mrs E. Marten {resgned 19 June2024) Mrs S. Calanpsg Rev l. Whilley Mrs R. Hackett {appointed 19 Jun8 2024) Mr P. Wilkin (appointed 19 ￿ne 2024) REGISTERED OFFICE 1 HoCh88 Cottages Plough Road, Cbmiansland Lingfield Surr8y RH76PS COMPANY NUMBER 08296570 CHARrrY NUMBER 1150971 AccouKfANTS Unsworth's A(xountsncy Services L*J Chartered Cerlified 39 Stod(v￿lI Road East Grinslead West Sussex RH194BD Lingfiekl United Trust ACCOUNTS FOR THE YEAR EKIED 30 NOVEMBER 2024 CONTENTS Page Report ofthe Trustees depondent Exanin8rfs Statsment staten￿nt of Finanaal Acliwties Balan￿ Sheet 10 Notes to the knounts 11 to 15 Detailed Statement of Financlal Actlvllles 14 Lknffjekl U￿ted Tr￿t FOR THE YEAR EKIED 30 NOVEkeER 2024 TrUSTEES' REpoirr Th8 trustees present their report a￿1 acrx)unts br the star ended 30 Nk)ventsr 2024 PRINCIPAL ACTivrrES The prinapal acl'vity of the tharity in the sear under review was prinBrily the ￿intenan￿ of the almthous8s and Ihe provision of alrrshouse arxonThodation . The ￿0ndary aL*iMty is the di*ributs'on of annual gifted incon* to Ihe poor and the needy. The objeds of Ihe diarity remain: • the provislon and n*intenan￿ of Alrr6hwse knorrrnodatron th8 provision of Grants fr)r assst£nce to those m8eting the thaiitys critsria and resid8nt *ithin the parithes of Dormnsland. Lingffield and Baldwins F&ll ANNUAL ACTMTIES We set out betow the w0￿S that Llngleld Lknlted Twst has carTied oul in Ihese resp8(*s overthe y8ar of th￿ a￿Ounts. • We ffjntinue to maintsin our Almshouses known as Hothee Cottages. Plough Road, DomTrnsland. A resident who had b88n in 0￿up8bon since 2009 was adnltted to a Care Fk)me in the surmier of 2024. We placed adVertiseff￿nts k)r th8 Va￿nCY and received a dozen conyleted appllcations. We foll0v￿1 1he guidance of Ihe AlnEhouse As50C4ation to select our new resdent. Sh6 rmved inlo 1 Fk)Chee Cottages in Ocbber 2024. The couple at nuffljer 2 hale li￿d there gnce 2013. • Th8 Qulnquennlal Inspedion Report and a Fire Safety CheL* led *) the installation of new Flre Door8 fix both cottages. These lead into th8 comunal front porth. Fire relardant npterial has been plar*d b ensure a ￿Mplets separation of the dwellings in th8 loft Both LYJtt2ges have been repainted inside and out. Remedial work to o)rrect dar￿ affeding a (*imney and vrall at nurrber 2 has re￿ntlY been completed as well as roof repairs. Work to dear the garden of number 1 VMS underÈk8n in adydnce of the new resident 0￿UPY7n9 the ￿ttage. Trustees use a conlracl)r to maintain the boundary hedges and to rrow Ihe lawns. We arranged for the renryjval of sonw ash tr88s near Ihe boundary fence. Th8 r8sdents ar8 r8sponsible for mainlainirvJ their ovffl gardens. TrIE PROVISION OF GRANTS AND AWARDS Th8 H8nry Sryith L￿arItY continued to mak£ grants available frjr Lingfjeld Uni*d Trust tr) distribute. Small suff6 of money from and8nt investn￿ntS wtre al￿ a￿dilable frx tharitable purpose& At Christrnas 2023 Ihe Trustees Iswed cheques t) 123 househokls. The any￿nt for a slngle appllcant YAS £80 and ￿UPleS re￿iVed £100. A total of £10,560 was paid t) the beneficiarie& Throughout Ihe year we r￿1Ved reque*s to help indNiduals and faffilies ￿1th the purd)ase of itents needed in the hon￿. This induded a washing rrochine frir ￿meone strugglityj %*ith taking their vAshing to Ihe launderette on bhe bus. We helped with Ihe cost of warm boots and paid for a farrily to atterKI a farrily merrt)erfs graduation. We assistAd wilh ￿me essential bills where arrears had ariserb due to extemal circumstance& The He nry SrTYth Charity had awarded us a &year grant tr) 9JPPOrt the prnfjsion of Warm Spaces in Lingfield and Dormansland. The grant of £4,000 per annum was distributed based on b*intsr opening hours (1st No4Ember 2023 k) the end of February 2024) when attendoes o)uld be sure of aC￿sS to a wann spa￿. a friendly wel(L)mo and a free hot drink. Vde adbErtised Ihe times and locations in the local free press. Six venues re￿iVed wpport through this iniiiabve. Thè third spar of Ihe grant is enabling LiJf b provide sirnilar assistan￿ 1hrough Ihe winter of 2024 tr) 2025. Lingfield Unitèd Trust made grants of £1,000 to Lingfield PrinEry School aThl £500 to Et)rm8nsland PriThry School based on th6 nurrt)er of pupils Ihey serve and Ihe nurr*w of thildren r￿1ving free Sd￿￿ n*als. The grants were used to support thildren to a￿e&S educational optM)rknnities. suth as dass oulings. pa￿nIS a￿ld not afbnl k) fund these activrfies page 3 LVI￿ekI United Trust FOR TrIE YEAR EM)ED 30 NOVEl￿ER 2024 TRLLSTEES. REPOltr We gave further supwrt thiklren vfith grants of £500 each to the Youth Hub in Lingfield and the one proposed for DorrrAnsland. We responded b a request from St Catrierine's Hoq)ice and warded a grant of £1.000. Volunteers at [kn￿nandand War Vemorial Hall haNe been *Drking hard to mak£ it a wel(￿mIng venue for all. We awarded them a second grarrt of £2.000 In November 2024 we re￿iVed 126 applic3tions for a Christrros grant from 93 single hous8hokls and 33 couples. They fulfilled the (￿terIa of being over 60, living in our cathn*nt area and confiming that th6y Ihere in finanaal need. The grant was h81d at £80 per individual and £100 for a couple. iswed the Chrisknas d)eques by the e nd of November. LEGAL STATUS Lingfi8ld United Charities ￿d8 a tharity founded on 3rd FetKuary 1953 by the (onsolidation of e18ven smaller charities. One of the eleven tharities was the Charlot* Fbchee Alff6houses for whith the TTu&ees are responstble. The income of th6 combined tharities is applied lor thè benefit of the pcrf)r in the anc￿nI parith of Lingfield in Surrey. Lingfield United Charities became In￿rpOrated on 16th November 2012 and hence changed its na￿* lo LI￿teld United Trust and is n¢)w register8d with the Charity Commisslon und8r its naw narre. The obje(al￿S of the L*arity remain the sarTP and Ihe (hange was undertaken as a means of safeguarding our fLtture stakns. The (Dmpany vfas estsblished under a frkmorandum of A&8OLiation whith established the objects and powers of the tharitable cowpany and is gO￿rned under its ￿tiCIeS of Association. FINANCIAL PERFORMANCE tt is 1he polTrcy of the Trustees b distribute fully th8 annual irKome of the Charity %thilst retaining SLJffiaent reseN8s for adequate promsion for Ihe aIn￿hOUSe$ whith were extensiNely r8nowdt8d and ojmpletsd by July 2013. The insurance value of the properties is now Ind8x8d linked and was in¢xeased to £569,686 forthe current y88r. Trusts8 ind8mlty Inwrance was al￿ rene￿*d. Thé prlncipal incon￿$ for the C*arity is derived from lh8 We8ldy Maintsnance ￿arge paid by Ihe tenants of £8,106 (2023: £10,000); the regular grant from the Henry Snith Charity of £18.450 (2023.. £29,375 whith is an increased amount of £13, 300 plus the a￿rUal reversal of £12,075 follobmng the agr86n*nt of the Henry Snith Charity. as Ihe (*risbnas distributions vKre paid out in ￿Vernber). The total incorrn arTrJunted to £26.688 (2023.. £39.505} including interest credited to Ihe Cydical Maintsn8nc8 Fund and transfers from th8 M&G Repair Fund and a warm hub re(*ipt of £4.000 for 2023r24 re￿IVed in August 2023 whith vrds deferred from last year to 1he pa￿ents out made this ￿ar. Th8 exp8ndibJre, excluding the m0￿ment in the In￿knents of £19.610 (2023: £8061. in the year btalled £45,397 (2023.. £44,901). During the year, £18,86912023'. £19,005) was given out in grants and the Chrislmas distribution. Throughout the year we contii ued lo ojnsider any approaches *) us frjr a&sistanc£ thich met Ihè thariws criÈria and made payffEnts a￿ordInglY. Through¢Jut this period. ￿01ntained our 2 Almth)uses luK>wn as HO￿e8 Cthlages in Plough PD&J. DonrAnsland. Dissatisfadlon with the Servi￿ ￿ r￿1Ved from our bank led to the decisi￿ to move our e￿rydaY banking to 1he Co-op. Long-te savings rerrHin ￿1th M&G and CCLA. STRUCTURE GOVERNANCE AND MANAGEIENT The directors of the conyany are al￿ charity truskn for Ihe purpose of charity law and under Ihe company& Arlicles are also Members and have sgned a vKttten dedaration of ￿lIlIngneSS kn act as a charity trustee of Ihe Charily. Under the requirerrents of the Memorandum and Artides of Asso(iatron the trustees when corrplete will consist of at least se￿n and not more than ten persA)ns vtho being individuals are over the age of eightsen. all of *thom mu* support the Objects. page 4 Lin￿e￿I United Tr￿t FOR ThE YEAR ENDED 30 NOVEMBER 2024 TRUSTEES. REPORT The Trustees must hold at least bur meetings a year with the qu(wum being three Trustees at least or one third of the Trustees {if greater). One third (or the nur￿er nearest one third) of the Trustees musi retire al AGM eath year, those longest in Offi￿ retiring first and Ihe thoice bell￿n any of equal seThice being made by drawing lot5. A teliring Trustee. *l)o is eligible underArtide 3.3, may be reappointed. At our AGM on 19 ￿ne 2024. Marion Wardell <[￿alm]an) and Enid Marten tended their pemianent resgnations. W8 were pleased trj welLx)me R￿th Hackett and Paul Wilhin lo Ihe Board of Truslee& Th8 Other Trustees renrined in post Gill Williams and Ric*Jard Young were elected as &)int Chairpemns. At the next AGM In July 2025. Susan CalanHS$ ￿111 rellre by rotation and. being eligible. will 0￿r herself for re-election. Any 84)enses d8imed by a Trustse orthe Clerk haNe been set crtrt in note 8 (rf the accr)unt& a￿ordan￿ wih Govemff*nt and Charlty Cormiission Guidelines, Ihe Truaees habp ￿lt￿n fi)rnial pdiaes for Lingfield Unlted Trusl in 2022, which ￿ver. - - Data protection - Saf8guarding Equality and diversity - Corrplainls protsdure These are available on tho Lingfield Unltsd Trust ￿b$Its, ￿ from the Clerk or Chairnwn. STA TEMEpif OF TRUSTEES RESPONSBLtrES Company law and chanty legislation require the Trustees to prepare the financlal statsments annually vknich present a true and fair ew of the state of affairs of the Charity and of its finanaal adi%ities. kn preparing the financial Slate￿EntS the Trustees are ￿QuIred a) selecl suitsble a￿OUnting policjes and apply them consistsntly. b) obserne the r￿thOdS and principles in the Charilies SORP: cl make judgments and estimates that are rea￿nable and prudent. d) state Nthether appIl￿ble aLrountirwJ standards and SI2t6n￿￿S of r0￿Mm￿nded a¢xounlng praclice haNE been adoptsd and followed., and e) prepare Ihe financial stal£ments on trle going cL￿￿M basis unless it ts inappropriate to Pr￿￿Me that Ihe Charlty vitll continue in operation. The Trustees are responsible k)r keeping ac￿)untIng reLI)rds Thttich disdose V•ith rea9)nable ac￿raCY at any lim8 Ihe ffinancial positlon of Ihe Charity and enable them b en￿re that the finan(ial s12terThnts o)mply with the Corry)anres Arl 2006, Charities Ad 1993 and tt)e Housing Act 1996. They are also responsible for safeguarding the assets of the Charity and hen￿ for taking steps for Ihe pre￿ntIOn and detection of fraud and other irregularitie& The raport byas prepared in acrx)rdance wilh the SFEcial provigons WFthin Part 15 of the Companles Ad 2006. page 5 Lin￿ekI United Trust FOR ThE YEAR EKIED 30 NOVEMBER 2024 IRUSTEES. REPORT This report was approled by Ihe Board of Tnjstees on 1 ￿lY 2025 s G. WillianB lj'oint Chair) and fvtr R Young tioint C*air) Trus*e Linrfiekl UThted Tr￿t tEPENLENT EXAMTr4EFfs STATEMEpir FOR THE YEAR EM)ED 30 N0vE￿ER 2024 INDEPENDENT EXAMINEifs REPORT TO ThE TRUSTEES OF uh￿FELD 1Th4￿ED TRUST I report on the ac￿untS of the company t)r the ended 30 knient)er 2024 . RESPECTIVE RESPONSIBIUTIES OF TRUSTEES AND EXAMthIER The trustees (who are also the direck>rs of the conpany for the purpos8s of company law) are responsible for the preparation of the a￿OUnt5. The trustees ￿nSider that an audit is not required for Ihis >ear under ￿tion 144{2) of Ihe Charities Act 2011 (the 2011 Ad) and Ihat an independent eyamination is needed. The charity¥ gross irwme did not exceed £250.000 and l am qualtfied to undertake the 8xanination by being a qualified menl)er of ACCA. Having satisfied myself that the charity is not subJ8d b an audit under ¢))mpany law and Is eligible for independent examination. it is my responsibilrty to: - examine the a￿OUnts under secllon 145 of the 2011 Ad: - follow the procedures laid down in the general Dire(*ions giNpn by the C*arity ￿MrrASSOn under secl'on 145(5)(b) of the 2011 Act and - stste whelher particular matters ha￿ ￿e to my attenlion. BASIS OF INDEPENDENT EXAMWERS STATEMEiir My examinal'on was carried out in aC￿rdaftee with general tlireclions gr4en by the Charity thmffisson. An examinal'on in dudes a review of the acrx)unting records kept by the tharity and a cnmpari￿n of the attounts presented with those records. It also indudes nsideration of any unusual ibms or disdosures in the accounts. and seeking explanations from as trustses con(8 ming any such matters. The pro￿dureS undertaken do not probryde all Ihe evid8nce that would be req uired in an audil and consequently no opinion is given as to whether acctyJnts present a 'lru6 and fair vi8%¢ and the report is limtl8d tj tr)ose matters set out in the statemenl below. LIn￿eld United Tr￿t t4tEPENDENT EXAMIYEifs STATEMENT FOR THE YEAR E￿)ED 30 NOVEMBER 2024 INDEPEN DENT EXAMINERS STATEMENr (t)nnection ￿1th my examination. no nwttsr has ojme to my attention: {1) whith gi￿ES me reasonable cause kj believe Ihat in any mterial resped the requ I￿n￿ntS. - to keep aC￿unting records in accordance wrfh seclion 386 of the Conpanies Ad 2006: and to prepare acLx)unts whith accord wilh the a￿oUnting record& ￿mplY wilh the aLxounl'ng requirements of sedion 396 of the Com panies Act 2006 and with the melhods and principles of the Statenwnt of ReGonYnend8d Pract'ce: Aco)unting an d Reporbng by Charities ha￿ not been met or {2) to whid), in nry opinion, attentiffi should b8 drawn in order tr) enable a proper understanding of the accounts b be reached Dat8: 1 July 2025 Unsthvrth's Attountancy Services Ltj Chartered Cerbfied 39 StOthV￿II Road East Grinstead West Sussex RH194BD 01342 604936 page 8 L￿￿e￿I United Trust Statemert d FInanc￿l ACt￿1th$ for year emled 30 Novembor 2024 2024 2023 Unrestiicted Restrlcted fvrKIs Totsl Total Income IncorrE from generated funds tknnalions and legacies Incon* from Investments Incon* from charitable adiviti8$ Total Income arNI endowmerts Expenses Costs of generating funds E>penditure on Charitabl8 activilies Total Expanses t galns on Inveslments Net Income 18,450 131 8.106 26,687 18,450 29,375 132 130 8,106 10,000 26,688 39.505 25,787 25.787 25,787 25,787 44,095 44.095 900 901 (4,590) Galnslllos$e8) on revaluatlon (rf fixed assests Net movement In funds: Net Income for the year Total funds brought fO￿ard Ng1 funds carrlfrd forward 900 523,064 523964 901 (4, 590) 523,064 527,655 523,965 523.065 This statement of financial activibes indudes all gains and losses recogni*d in the ypar. All incom8 and expenditrjre d8rlv8 from continuing adilryties page 9 Lin￿e&l Unlted Tr￿t BALANCE SHE￿ AT 30 NOVEk8ER 2024 2024 2023 FIXED ASSETS Tangible assets Investments 320,000 156,375 328,000 136,765 476,375 464,765 cuRRE￿r ASSETS Cash at bank and in hand 48,346 48.346 757 62,853 62,853 4.553 CREDITORS: Amounts faling wiuan y￿r NET CURRENT NSSErs TOTAL ASSETS LESS CURREp¥f LIABIUTIES 47,589 523.964 58,300 523,065 CAprrAL AND RESERVES Unrestrlctsd lurKI8 Géneral fund Designatsd funds 166.408 357,556 523,964 166,408 356,657 523.065 For the year ending 30 ￿e[rI)er 2024 the ￿n￿nY wes entitled t) eXer￿tIOn under sedion 471 of th8 Compani88 Act 2008 relating to small companies. The ffembers ha￿ not requlr&J the corrpany to obtain an audit in acCI)rdan￿ with sedion 476 of the ￿mpanieS Act 2006. Th8 diredors ad(novAedge their responsbillties kn cx)mplsing ￿1th the requirements of the Acl wilh r8yct b acLounting re￿rdS and the preparation of alxounts. These a￿oUnts hava been prepared In ac(xJrdance ￿lth the provlslcvls aP￿s￿bIe to companies subject to thg small cr)mpani8s regi￿ts. Apwoved by the board rf trustoes on 1 Juty 2025 and slgned on th•lr behalf by Mrs G. WilliartB tiolnt Chair) tee MrR. g ts-oint air) Trus page 10 Lingièkl Unlted Tr￿t IKITES TO Accoupirs FOR THE YEAR EK)ED 30 NOVEIBER 2024 1. AccouNfiNG POLICES la. Basis 01 Accounting The accounts have been prepared under Ihe histori￿1 a)st o)nvenllon. The a￿0Unl5 ha￿ been prepared in a￿ordan￿ Vlith FRS102 - The Financial ReFMJrbng Standard appli¢2ble in Ihe UK and Republic of Ireland and the Companies Act 2006 and the requirements of thè Slat8n*nt of Recomnpnded Prack8. ALxounting and Reporting by Charities. 1￿ Cash Fl(w Slatomenl The Company is exenwt from including a st*rnent of cath flows in its ac(J)unls in aLr0rdan￿ ￿1th Financial R8POrting Standard for SffAller Entities {effedi¥B January 2015). 1¢. Depraclatlon Depreciation has been provided at the foll￿1ng raks in order to wrik off the a&8ets over their estimated u*ful liv8& Land And Buildings straight line 2% 1d. Turnover Turnover represents the rental amounts and 1n￿strnent inry)me r8cell￿d in th8 y8ar. le. knv83tm0rrt8 Fixed asset investm8nts are sho%￿ at market value. 2. EMPLOYEES 2024 2023 Av6rag8 nuft￿er of employees 3. TANGIBLE FIXED ASSETS LarKI Ar•J BuldlrwJs T¢)tsl Cosl At 1 De￿mber 2023 At 30 November 2024 Depreclation At 1 De￿mber 2023 For trie year AI 30 November 2024 Net Book Arno￿t$ At 30 November 2024 400,000 400.000 400.000 400,000 72,000 8.000 80.000 72,000 8,000 80.000 320.￿0 320.000 At 30 November 2023 328.oc 328.000 page11 Lkngfiekl Unlted Trust FINANCIAL ASSETS Investments T¢Aal Cost At 1 December 2023 Addilions At 30 November 2024 Amortisation Net Book Arno￿￿ 136.765 19.610 156,375 136,765 19,610 156,375 At 30 November 2024 156.375 156,375 At 30 November 2023 136.765 136,765 5. CREDITORS: AMOUNTS FALu￿ LXJE wrrfriN ONE YEAR 2024 2023 Olher ueditoryts 757 4,553 4,553 757 6. UMITED B Y GUARANTEE The ￿MpanY is limited by guarantee and does not have a share capifal. Each ff*mber gtves a guarantse to ￿ntribUte a not 8xceeding £1. to the co￿PanY should it be V￿Und up. At 30 Nolember 2024 there were 7 members page 12 L￿￿10k1 Unlted Tr￿t 7. UNRESTRicfED FUNDS Br¢w￿t IrKomlng Outw>kng Transfers Caff iod ft*wanl resources reswThs forward General fund Henry Smilh Ch8rity No's 1 and 2 Hochee Cottages Investment incon 166.408 3,894 215.998 136.764 523,064 166,408 3.475 197,576 156.505 523,964 18.450 8.106 131 (18.869) (26.528) 19,610 (25.787) 26,687 Honry Smlth Charty 'stribution of its annual grfted inthm8 for the benefrt of the poor and needy in th8 an