CHARITABLE INCORPORATED ORGANISATION
REGISTERED CHARITY NUMBER: 1157022
WIVENHOE HOUSING TRUST IWHT)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
310ECEMBER 2025

WIVENHOE HOL151NG TRUST IWHT)
CONTENTS OF THE FINANCIAL STATEMENT5
FOR THE YEAR ENDED 31 DECEMBER 2025
Page
Report of the Trustees
Independènt Exomlner's Report
Statement of Flnanclal ActlvltSes
Balance Sheet
Notes to the Flnanclal Statements
8 to 17
Detalled Ststement of Flnanclal Actlvltles
18 to 19

WIVENHOE HOUSING TRUST IWHTI
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees present thelr report along with the financial statements of the charfty for the year ended 31 December
2025. The trustees have adopted the provislons of the Statement of Recommended Practlce ISORP} k¢ountlng
and Reportlng by Charitles" In preparlng the annual repcrt and flnandal statements of the charlty,
The financla5 statements have been prepared In accordance wlth the accoundng pollcles set out In notes to the
accDunts on pages 8, 9 and 10 and comply wlth the charlty's governlnE dc￿uMeftt, the Charltles Act 2011 and
Accountlng and Reportlnz by Charltles,. Ststement of Recommended Practlce appllcable to chadtles preparlng thelr
accounts In accordance wlth the Flnanclal Reportlng Stsndard appllcable In the UK and Republlc of Ireland publlshed
In October 2019.
OBJEcfivES AND ACTIVITIES
Oblectlves and alms
The objects of the Charlty are:
l. the provlslon of almshouses for beneflclarles who are resident In the area of beneflt deflned as the Parlsh of
Wlvenhoe Includlng that area prevlously In the Anclent Parlsh of Wfvenhoe In the followlng order of prlorlty:
l unmarrfed women or wldows, wlth preference gtven to the wldow5 of seamen and those aged Dver 60.
511 slngle men or couples of penslonable age;
2. such charltable purposes fcK the beneflt of resldents as the Trustees declde;
3. rellef In need In the area of beneflt In accordance wlth the followlng:
11 the frustees may relleve persons who are In need, hardshlp or dlstress by:
, maklng grants of money to them; or
b. provldlng or paylng for goods, setvlces or facllltles for them. or
c. maklng grants of money to other persons of bodles who Ffovlde goods servlces or facllltles to those In
need.
111 In exceptlonal cases the Trustees may declde to asslst someone under thls clause {who Is otherwlse quallfledl
who Is resldent outslde of, or only temporarlly re51dent In, the area of beneflt.
Appllcatlon of Income
The net Income shall be applled flrst to repalr, Inswe and meet all other outgolngs In respect of the charlty's
propertSes and all proper costs of the Charlty'5 admlntstratlon and management. Thereafter net Income shall be
applled for the benefit of the almspeople of the thartty.
Actlvltlès
The Charlty currently provldes thlrteen almshouse propertles and Its alm Is to utlllse these as far as posslble to meet
the oblectlves of the Charlty.
Publ1¢ beneflt
These actlvltles are consldered to be for the puillc Eeneflt and In runnlnE the Charlty the Trustees have regard for the
Charlty Commlsslon guldance on publlc benefit.

WIVENHOE HOUSING TRUST IWHT)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDÉD 31 DECEMBER 2025
ACHIEVEMENTS ANO PERFORMANCE
Char5table actlvltle5
Thè trustees contlnue to be concerned for the welfare of beneflclarles and malntaln a regular Involvement wlth them
to make sure that the propertles In thelr care are of a gocd standard, The commltment to the malntenance of the
propertles was once agaln demonstrated by having some remedlal work done the roof and Improvements mado to
the ventllatlon of the roof space at the Mary Ann SanfNd cottages In the flrst part of the year. Also at the same
propertles, the trustees have spent è lot of tlme trylng to find the source of damp patches In the propertles. Thls has
resulted In the fittlng of an electrlc extractor fan In one of the wopertles and a professlonal survey by a damp
5peclallst who has vlsltod the propertles several tlmes In the past. The trustees wlll contlnue thls remedlal work bv
havlng some more Inlerted DPC at the rear of the propertles when the weather gets warmer,
A new gas contract was negotlated In October 2025 affectlng the 6 Indlvfdual cottages whlch share ? communal gas
supply The prevlous flxed prlced 3 year contrart that had been negotlated durlng Co￿d, and that had seemed a
reasonable deal at the tlme, was re-ne8Otlated for a sum one thlrd that of the prevlous cost. Whllst the trustee5 had
not sought to recover the full cost of the gas tontr3Ct from the resldents through thls three year perlod, It dld pass on
part of the benefit of thls cheaper supply to the resldents when It came to settlng Weekly Malntenance Contrlbutlons
lequlvalent of rent) for the 2026 year,
At both sets of almshouses, Mary Ann Sanford and Jonathan Feedham Court, relatlvely mlnor Issues were addressed
durlng the year as they arose.
Late In 202S, the trustees were notlfied that long-tlme resldent Mlthael Mason had moved Into a care home. The
trustees had hls former home redecorated throughout and advertlsed the vacancy, The trustees were a little surprlsed
to recelve 16 appllcatlons for thls one vacancy.
A few weeks later, the trustees were told that another long-standlng resldent was also movlng Into a care home as
she too was no lonEer able to look after herself. Havln8 had the bungalow completely redecorated, re-carpeted and a
new kltchen fltted, the trustees appolnted the couple who had come second In the prevlous selectlon process as the
beneflclarles of thls almshouse.
FINANCIAL REVIEW
Flnanclal posltlon
The Charlty's flnanclal posltlon Is set out In the Balance Sheet and Is consldered satlsfactcry.
Reserves poIIcy
The Charlty's pdlry on reserves Is to malntaln sufflclent reselves to enable the Charlty to achleve Its prlnclpal
oblectlves. One of those objectlves Is to add new almshouses to our portfollo cl 13 exlsting propertles. To thls end,
the tru5tee5 establlshed a 8ulldlng Fund and each year they had been Bddlng to It. As th15 alm was becomln8
Increaslngly Ilkely In 2026, the trustees took athantège of a substantlal rlse In the st(Kk market values and sold much
of thelr stock hddlng and put the resultlng fund5 Into hlgh interest bearlng deposlt accounts. They also sought the
permlsslon of the Charlty Commlsslon to add the balante of £140,000 In the Permanent Endowment F￿d to the
Bulldlng Fund,

WIVENHOE HOUSING TRUST {WHTI
REPORT OF THE TRUSTEE5
FOR THE YEAR ENDED 31 DECEMBER 2025
FUTURE PLANS
The trustees spent a lot of tlme worklnE on plans for the bulldlng of slx new almshouses on land beSng glfted to them
by hovse bullders, Cala Homes, as a requlrement of a Sectlon 106 a8reement.
Plans were submltted to the l(xal
plannlng authorlty, Colchester Clty Councll, In Aprll 2025 by the Houslng Trust'5 appolnted archltect. In September
2025, these plans were approved. The trustees hope to *ln bulldlng these new homes In Aprll 2026 once the land Is
transferred Into our name.
Much conslderatlon has been glven by the trustees to worklng out the best way and most economlcal method of
seelng these propertles constructed. In the end they resolved to appolnt Colln Kelly, Prlnclpal Contractor and h15
bulldln8 company, C & K Contrads Ltd, Colln. who had been a very useful trustee In the IO+ years he had served the
char5ty In that role, stepped down as a trustee In December 202S to concentrate on bulldlng these new homes durlng
2026. He wlll be keepln8 the trustees Involved every step of the way. seeklng competitlve quotes for every aspect of
the bulld. Our archltect Adam Edwards RIBA wlll olso be Invofved as Prlnclpal Deslgner, They w511 both be supported
by a team of consultants In thls process, arKI wlth approprlate Insurance polkles In place,
STRUCTURE, GOVERNANCE AND MANAGEMENT
GoverrtlnK document
The Charlty Is governed In accordance wlth a constbtutlon dated 9 May 2014 as amended on 18 October 2019 and 4
November 2019.
Recrultmènt and appolntment of new tYU5tee5
A5 va¢ancles for Trustees arlse appllcatlons are sought from potentlal ¢andldates known to the Trustees and other
sultable lo¢al people. Appllcants are then consldered by the Tnjstees and appolntments made by resolutlDn of the
Trustee5,
Organlsatlonal structure
The Wlvenhoe Hou51n8 Trust contlnues wlth a eleven member board of trustees who glve thelr tlme on 8 volyntary
basls and a part.tlme aerk who works for the tharlty on a self-employed basls she handles all of the admlnlstratlve
dutles.
Inductlon and tralnlng of newtrustees
New Tru5tee5 a￿ brlefed by the Chalrman and the extstln8Trustees on the hlstory and actlvltles of the Charlty. They
are provlded wlth i Gopy of the Chadty Commlsslon publlcatlon Yhe Essenttal Trustee" detailing thelr responslbllltles
and provldlng guldance on belng a Trustee. New Trustees are provlded wtth a copy of the Charlty Scheme and the
latest accounts.
Rélated partle$
There are no other charIt￿S related to the Wlvenhoe Houslng Trust (WHTI. The Clerk to the Charlty Is also Clerk to
other almshouse charltles.
Alsk management
The trustees have a duty to Identlfy and revlew the rlsks to whlch the charlty Is exposed and to ensure approprlate
controls are In ￿ace to prcwlde ￿asonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Charlty number
1157022
Prln¢lpal address
16 Colchester Road
Wlvenhoe
Essex
C07 9EU

WIVENHOE HOUSING TRUST IWHT)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
Trustees
Ms S 8rooks-Richardson
Ms DTaylor
Ms G SleiRhtholm
C Kelly Ireslgned 19112125)
C Andrews
P HIII IChalrm8n)
R Neve
R Needham IMce-Chalm)anl
J Crook (resigned 30111261
S Boughton
D Htjtchlngs
IndepÈndent Ex8mlner
Slmon Welllng
TCGroup
Accountants
Town Wall House
Balkerne Hlll
Q>lchester
Essex
C03 3AD
Sollcltors
Holme5 & H1115
A12 Commerclal Hub
London Road
MarksTey
Colchester
C06 IED
Bankers
CAF 88nk
25 Klngs Hlll Avenue
Klngs Hlll
West Mallln8
Kent
ME19 4JQ
Clerk to the Cliarltv
Mr5 Mellssa Hlll
42 8ralswlck
Colchester
C04 5PX
Approved by order of the board oftru5tee5 on ....l.¥. IL and s￿ned on Its behalf by..
P Hlll- Trustee

INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF
WIVENHOE HOUSING TRu¥f IWHTI
Independent examlner's report to the tn15tees of Wtvenhoe Houslng Trust IWHTI
I report to the charlty trustees on my examlnatlon of the accounts of Wlvenhoe Houslng Trust IWHTI (the Trust) for
the year ended 31 December 2025.
Rosponslbllltles and basls of report
As the charlty trustees of the Trust you are respon5kJle f￿ the proparatlon of the accoLEnts In accordance wlth the
requlrements of the Charltles Act 2011 l*he Act'l.
I report In respect of my ex?mlnatlon of the Trust's accounts carrled out under Sectlon 145 of the Act and In carrying
out my examlnatlon I have followed all applicable Dlrectlons gSven by the Charlty Commlsslon under Sectlon 14515llbl
of the Act.
Independent examlner's statement
I have completed my examlnatlon. I conflrm that no materlal matters have ccthe to my attentlon In connectlon wlth
the examlnatlon givlng me cause to belleve that In any materlal respect:
accountlng records were not kept In respect of the Trust as requlred by Sect5on 130 of the Act,, or
the accounts do not accord wlth those records; or
the accounts do not comply wlth the Ippllcable requlrements concernlng the fomi and content of accounts set
out In the Charlties IAccounts and Reports) Regulatlons 2008 other than any requlrement that the accounts
glve a true and falr ￿eW whlch Is not a matter consldEred as part of an Independent examlnatlon.
I have no concerns and have come across no other matters In connectlon wlth the examlnatlon to whlch attentlon
should be drawn In thls report In order to erbable a prc%)er understandlng of the accDunts to be reached.
Slmon Welllng
Certlfled Accountant
TC Group
Accountants
Town Wall House
Balkerne Hlll
Colchester
Essex
C03 3AD

WIVENHOE HOUSING TRUST IWHT)
STATEMEW OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDEO 31 DECEMBER 2025
202S
Total
funds
2024
Total
funds
Unrestrltted
funds
Restrlcted
fund
Endowment
funds
Notes
INCOME AND ENDOWMENTS
FROM
charltable attlvltles
Almshouse actlvlty
89A44
89,344
85,g80
Investment Income
32,033
617
3,566
36,216
33,455
Total
121,377
617
3,566
119.435
EXPENDITURE ON
Charltable actlvltles
Almshouse a¢t5vltv
Rellef In Need
44,669
44,669
1,581
65,149
707
1,581
Total
44,669
1,581
46,250
76,708
19641
3,566
79,310
53,579
Net 8alns on Investments
6,599
34,843
18,149
NET INCOME/{EXPENDITURE)
104,952
{9641
10,165
114,153
71,728
Transfers between funds
14
12,5001
2,500
Other recognlsed galnslllosses)
Galns on revaluatlon of fixed
assets
132,732
132 732
Net movement In funds
102.452
1,536
142,897
246,885
71,728
RECONCILIATION OF FUNDS
Totsl funds brought forward
621,798
19,217
2.591.501
3,232,516
3,160,788
TOTAL FUNDS CARRIED
FORWARD
724.250
20,753
2,734398
3,479,401
3,232,516
CONTINUING OPERATIONS
All Income and expendlture has arfsen from contlnulng actFvltles.
The notes form part of these flnanclal statements

WIVENHOE HOUSING TRUST (WHT)
BALANCE SHEEr
31 DECEMBER 2025
2025
Total
funds
2024
Total
funds
Unrestrl¢ted
funds
Restrlcted
fund
Endowment
funds
Notes
FIXED ASSETS
T8nBlble assets
Investments
io
li
2,587,616
7.014
2,587,616
122,817
2,454,884
535,856
115,803
I￿￿03
2,594.630
2,710,433
2.990,740
CURRENT ASSErs
Debtars
Cash at bank
12
13,930
617,647
13,930
773,168
4,589
261,359
20,753
139,768
631,577
20.753
139,768
792,09B
265,948
CREDITORS
Amounts fallln8 due wlthln one
year
13
123.1301
(23,130)
124,1721
NET¢URREKf ASSETS
608,447
20,753
139.768
241776
TOTAL ASSEfs LESS CURRENT
LIABIUTIES
724250
20,753
2,734,398
3,479,401
3,232,516
NET ASSETS
724,250
20,753
1734,398
3,479,401
3,232,516
FUNDS
Unrestrlcted funds
Restrlcted funds
Endowment funds
14
724,250
20,753
2,734,a98
621,798
19,217
2,591,501
TOTAL FUNDS
3,479,401
3 232 516
The Ilnanclal statements werè approved by the Board of Trustees and authorlsed for Issue on
and were sl8ned on It$ behalf
P Hlll - Trustee
R NÈÈdham -Trustee
The notes form part of these flnanclal statements

WIVENHOE HOUSING TRUST IWHT)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OECEMBER 2025
TRANSFER OF ENGAGEMENTS
The Wlvenhoe Houslng Trust was formed to admlnlster the charltles prevlously known as the Jonathan
Feedham Charlty and the Mary Ann Sanford's Almshouse charity, The transfer took effect on 20 December
2(Kll and the rese￿es, assets and llabllitle5 of those charitles have been adopted at the values shown In thelr
accounts on 19 December 2001.
On 8 February 2015 the actlvltles assets and Ilabllltle5 of The Wlvenhoe Houslng Trust (Charlty Reglstratlon
Number 1090S781 were transferred to thls Charlty.
ACCOUNTING POLICIES
Basls of preparfn8 the flnanclal 5tatementS
The fSnanclal statements of the charlty, whlch Is a publlc benefft entlty under FRS 102, have been prepared In
accordance wlth the Charltles SORP IFRS 1021 'Accountlng and Reportlng by Charltles: Statement of
Recommended Practlce appllcable to charltles preparlng thelr accounts In accordance w5th the Flnanclal
Reportlng standard appllcable In the UK and Republic of Ireland IFRS 102) leffectlve l January 20191,, Flnanclal
Reportlng Standard 102 The Flnanclal Reportln8 Standard appllcable In the UK and Republlc of Ireland, and the
Charltles Act 2011,
The flnanclal statements have been prepared under the h15torlcol Cost ronventlon, wlth the exceptlon of
Investments whlch are Included at market value, as mtxllfled by the revaluatlon of certaln assets.
The fSnanclal statements are presented In 5terllng whlch Is the fvnctlonal currency of the chorlty and rounded
to the nearest £.
Fund accountlng
Unrestrlcted funds can be used In accordance wtth the charltable oblertlves at the dlseretlon of the trustees,
De51gnated funds ire unrestricted funds of the charlty whlch the trustees have declded at thelr dlscretlon to
set aslde to use for a speclflc purpose. Restrlcted funds can only be used for partlcular restrlcted purposes
wlthln the objects of the charlty. Restrlctlons arlse when spe¢lfied by the donor or when funds are ralsed for
partlcular restrlcted purposes. Permanent endowment funds are non-expendable funds whlch are normallv
held Indefinltely. Further explanatlon of the nature and purpose of each fund Is Included In the note5 to the
flnanclal statements.
Golng concem
The accounts are prepared on a gc4ng concern basls as there are no matertal uncertalntles about the Charlty's
blllty to contlnue.
Income
All Income Is recognlsed In the Statement of Flnanclal Actlvltles once the chadty has entltlement to the funds,
It Is probable that the Income wlll be recelved and the amount can be measured rellably.
Income from government and other grants, thether 'Ca￿tal, grants or 'revenue' grants, Is recognlsed when
the Charlty has entitlement to the funds, ary performance conditlons attached to the grants have been met, It
Is probable that the Income wlll be recefved and the amount can be measured ￿lIablY andls not deferred.
For legacles, entitlement Is taken as the earller of the date on whlch elther: the Charlty Is aware that probate
has been granted, the estate has been ftnalised and notlflcatlon ha5 been m3de by the executorlsl to the
Charltythat a dlstrlkJJtlon wlll be made, or when a (Mstrlbutlon Is re¢etved from the estate.

WIVENHOE HOUSING TRUST {WHT)
NOTES TO ThE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 DECEMBER 2025
ACCOUNTING POLICIES- contlnued
Income
Donatlons and other voluntary I￿oMe are reflected Sn the accounts for the perlod In whlch they are recelved.
Donatlons sn klnd are recognlsed by the Charlty when recelved except In the case crf servlces provlded free
undErvalue byvoluntary staff or others whlch are not reflected In the accounts.
Interest re¢elved
Interest on funds held on deposlt Is Included when recelvaNe and the amount can be measured rellably by the
Charlty,. thls Is normally uwn notlflcatlon of the Inte￿$t pald or payable by the Bank.
Expendlture
Llabllltles are recognlsed as expendlture as soon as there Is a legal or tonstructlve obllgatlon commlttlng the
charlty to that expendlture, It Is probable that a transfer of economlc beneflts wlll be requlred In settlement
and the amount of the obllgatlon can be measured rellably. Expendlture Is accounted for on an accruals basls
and has been classlf led under headln8S that aggregate all cost related to the categw. Where costs chnnot be
dlrectly attrlbuted to partltular heèdlngs they have been allocated to act5vltles on a bas15 conslstent wlth the
use of resource5.
Repalts and malntenan¢e of propertles
The charges In the Statement of Flnanclal Actlvltles In respect of Cycllcal Malntenance and Extraordlnarv
Repalrs reflect the Trustees, constant concern to keep the propertles In good condltlon, and are In accordance
wlth the Almshouse knclatlons, ￿comMendatIon that Almshouse Charftles should set aslde each year
speclflc sums In thls respect. Transfers are made from the General Fund each year to the Extraordlnary
Repalr Fund to cover extraordlnary repalrs as they ar15e and to the Cydlcal Malntenante Fund to tover repalrs
whlch ar15e on a cycllcal basls.
Support costs
The Charlty's Eovernance costs are all￿ated entlrely to the Almshouse C05tS slnce support costs ￿latIng to
other actlvltles are consldered Immaterlal.
Grants offered subject to condltlons whlch have not been met at the year end date are noted as a
commltment but not accrued as expendItu￿.
Tanglble flxed assets
Houslng Propertles
The houslng propertles are Included In accounts at thelr Insurance relnstatement value. Addltlons after
each revaluatlon are Included at cost untll a further revaluatlon.
The housln8 propertles are not depreclated as revaluattons are performed wlth sufflclent regularlty to ensure
that the carrytng amounts are not materlally mlsstated.
The c05t of refurblshment and Improvements to the exlstlng property are wrltten off to General Fund as
Incurred. Any major Impr¢Jvements or extenslons to the property are capltalised.
Investments
I nvestments are shown on the 8alance Sheet at thelr market value. Change5 In market values durlng an
accounting perlod are reflected In the accounts as unreallsed galns or10sses. Upon dlsposal of èn Investment
the dKference between orlgln31 cost and dlsposal proceeds Is reflected In the accounts as a reallsed galn or
loss and an adjustment Is made to unreali5ed gain5 losses to reverse unreallsed movements In value In
earlier years.

WIVENHOE HOUSING TRUST (v&in
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THEYEAR ENDED 310ECEMBER 2025
ACCOUNTING POLICIES- contlnued
Debtors
Contrlbutlons and other debtors are recognlsed at the settlement amount due. Prepayments are valued at the
amount prepald net of any trade dlscounts due.
Cash at bank
Cash at bank and cash In hand Includes cash and short term hlEhly Ilquld Investments wlth a short maturlty of
three months or less from the date of acqulsltkin or openlng of the deposlt or slmllar account.
Credltors and provlslons
Credltors and provlslons are recognlsed where the Charfty has a present obll8atlon resultlng from a past event
that wlll probably result In the transfer of funds to a thlrd party and the amount due to settle the obllgatlon
can be measured or estlmated rellably. Credltors and provlslons are nomially reco8nlsed ot thelr settlement
amount after allowln8 for any trade discounts due.
Tyxatlon
The charlty Is exempt from tax on Its charltatle actlvltles.
INVESTMENT INCOME
2025
2024
Dlvldends retslvable
Accumulated sha￿$ divldends recelvable
COIF deposSt account Interest
CAF account Interest
5,746
12,857
17,564
49
8,21S
15,197
10,043
36,216
33.455
INCOME FROM CHARifA8LE ACTIVITIES
2025
2024
Almshouse actlvlty
Contrlbutlons recelvable
Losses fr(Yn vacancles
90,458
1,114)
87,015
1,0351
89.344
85,980
-io-

WIVENHOE HOUSINGTRUST IWHT)
NOTES TO THE FINANCIAL STATEMENTS- ¢ontlnued
FOR THE YEAR ENDED 31 DECEMBER 2025
CHARITABLE ACTWITIES COSTS
D1￿ct
Costs Isee
note 61
Grant
fundlng of
activlties
Support
costs {see
note 71
Tot315
Almshouse actlvlty
Rellef In Need
34,194
1.109
10,475
44,669
1,581
472
35,303
472
10,475
46,250
DIREcf COSTS OF CHARITABLE ACTIVITIES
2025
2024
Vacant property costs
Water charges
Insurance
Ll8ht and heat
Repalrs and malntenance
Cycllcal repalr5
Extraordlnary repalrs
Gardenln8
Carellne
Sundry expenses
8ad debts
Bank charges
118
3.225
1,750
9,984
12,070
2,040
130
2,861
1,706
12,271
10,357
750
23,230
3,320
870
113
3,910
1,109
58
974
65
35,303
55,608
SUPPORT COSTS
Governance
costs
Management
Totals
Almshouse actlvlty
7,829
2,646
10,475
Support costs, Included In the abo￿, are as follows:
2025
Almshouse
actlvlty
2024
Almshouse
actlvltv
Clerk fees
Subscrlptlon5
Independent examlnatlon fees
Accountancy fee5
7,410
419
284
2,362
6,500
407
270
2,364
10,475
9,541
-li-

WIVENHOE HOUSING TRUST (WHT)
NOTES TO ThE FINANCIAL STATEMENTS- tontlnued
FOR THE YEAR ENDED 31 DECEMBER 2015
TRUSTEES, REMUNERATION ANDBENEFITS
There were no trustees, remuneratlon or other beneffts for the year ended 31 December 2025 nor for the year
ended 31 December 2024.
Trustees, expenses
There were no trusteEs' expenses pald for the year ended 31 December 2025 nor for the year ended 31
December 2024.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfpJiTIES
Unrestrlcted
funds
Restrlcted
fund
Endowment
funds
Total
funds
INCOME AND ENDOWMENTS FRCK*
CharStabl¢ artlvltles
Almshouse actlvlty
85,980
85,980
Investment Income
28.030
661
33,455
Total
114,010
661
4,764
119,435
EXPENDITURE ON
Charltable actlvltles
Almshouse actlvltv
Rellef In Need
64,279
870
707
65,149
707
Total
64,279
1,577
65,856
49,731
19161
4,764
53,579
Net galns on Investments
13.322
NET INCOME/{EXPENDITUREI
63,053
19161
9,591
71,728
Transfers between funds
2,5￿}
2,5CO
Net movement In funds
£￿,553
9,591
71,728
RECONCIIIATION OF FUNDS
Total funds brought forward
561,245
17,633
2,581,910
3,160,788
TOTAL FLINDS CARRIED FORWARD
621.798
19.217
2,591,501
3,232,516
-12-

WIVENHOE HOVSING TRUST IWHTI
NOTES TO THE FINANCIAL ST ATEMENTS- contlnued
FOR THE YEPSt ENDED 31 OECEMBER 2025
io.
TANGIBLE FIXED ASSETS
Houslng
propertle5
COST OR VALUATION
At l January 2025
Revaluatlons
454,884
132,732
At 31 December 2025
2,587,616
NET BOOK VALUE
At 31 December 2025
2,587,616
At 31 December 2024
2,454,884
Houslng propertles represents thlrteen almshouses belng I to 7 Feedham Court, Wlvenhoe, E55ex and I to 6
Rebow Road, Wlvenhoe, Essex.
The houslng propertles were revalued to thelr Inswan¢e relnststement value of £2,587,616 at 30 June 2025,
whlch the trustees consldered to be the value.
Cost or valuatlon at 31 December 20251s rekyesented by:
Houslng
propÈrtles
Accumulated revaluatlon galns
Cost
1,198,886
1388 730
2,587,616

WIVENHOE HOUSING TRUST IWHTI
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THEYEAR ENDED 31 DECEMBER 2025
ii.
FIXED ASSÉT INVESTMENTS
Listed
Investments
MARKETVALUE
At l January2025
Addltions
Dlsposals
Revalu3tlons
535,856
12,857
1460,739)
34,843
At 31 December 2025
122,817
NEf BOOK VALUE
At 31 December 2025
122,817
At 31 Oecember 2024
535,856
There were no Investment assets OLrtslde the UK.
C05t or valuatlon at 31 Decemkr 2025 Is represented ty.
Llsted
Investments
Accumulated revaluatlon galns
Cost
57,537
65,280
122,817
12.
DE8TORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
202S
2024
Contrlbutlons In arrears
Prepayments and accrued Income
3,546
10,384
1,677
2,912
13,930
4,589
13.
CREDITORS; AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Contrlbutlons recelved In advance
Other credltors
Actruals and deferred Income
2,413
50
20,667
2,502
48
21.622
23,130
24,172
-14-

WIVENHOE HQUSING TRUST IWHTI
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 DECEM3Efi 2025
MOVEMENT IN FUNDS
Net
movement
In funds
Transfers
between
funds
At
31.12.25
At i,1.25
Unrestrlcted funds
General fund
Cycllcal Malntenance Fund
Extraordlnary Repalr Fund
Bulldlng Reserve Fund
50,124
73,48Z
143,412
354,780
69,692
120,170)
120,401)
146,011}
84,082
99,646
53,075
116,195
4SS,334
18,794
16,472
621,798
104,952
{2,5001
724,250
Restrlcted fund5
Rellef In Need Fund
19,217
19641
2,500
20,753
Endowment funds
Permanent Endowment Fund
Property Revaluatlon Reserve
Wlvenhoe Charltles Fund
1,519,369
1,066,154
5,978
9,129
132,732
1,036
1,528,498
1,198,886
7,014
2,591￿01
142,897
2,734,398
TOTAL FUNDS
3,232,516
246,885
3 479,401
Net movement In funds, Included In the above are as folloNs',
Incoml
resources
Resources
expended
Galns and
losses
Movement
In funds
Unrestrlcted funds
General fund
Cycllcal Malntenance Fund
Extraordlnary Repalr Fund
Bulldlng Resetve FLrnd
111087
173
5,422
3,695
142,6291
12,0401
69,692
{61
18,794
16,472
1,861
13,372
11777
121A77
144,6691
28,244
104,952
Restrlrted lunds
Rellef In Need Fund
617
11,5811
19641
Endowment fvnds
Permanent Endowment Fund
Property Revaluatlon Reserve
Wlvenhoe charities Furbd
3,566
5,563
132,732
1,036
9,129
132,732
1,036
3,566
139,331
142,897
TOTAL FUNDS
125,560
146,250)
167,575
246,885
-is-

WIVENHOE HOUSING TRUST {WHT)
NOTES TO ThE FINANCIAL STATEMENTS- contlnued
FOR THEYEAR ENDED 31 DECEMBER 2025
14.
MOVEMENT IN FUNDS- contknued
Comparotlves for movement In funds
Net
movement
In funds
Transfers
between
funds
At
31.12.24
At 1.1.24
Unrestrlcted funds
General fund
Cycllcal Malntenance Fund
Extraordlnary Repalr Fund
ulldlng ReseThe Fund
60,608
54,284
124,322
322,031
34.116
5,418
10,770
12,749
144,6001
13,780
8,320
20,000
50,124
73,482
143,412
354,780
561,245
63,053
12,5001
621,798
Restrlcted funds
Rellef In Need Fund
17,633
1916)
2,500
19,217
EndoWMent￿ndS
Permanent Endowment Fund
Property Revaluatlon Reserye
Wlvenhoe Charltles Fund
1,509,930
1,066,154
5,826
9.439
1,519,369
1,066,154
5,978
152
2 581.910
9.591
2 591,501
TOTAL FUNDS
3,160 788
71.728
3 232,S16
Comparatlve net movement In funds, Included In the above are as follows:
Incomlng
resources
Resour￿$
expended
Galns and
losses
Movement
In fvnds
Unrestrlcted funds
General fund
Cycllcal Malntenance Fund
Extraordlnary Repalr Fund
Bulldlng ReseNe Fund
97,562
5,381
5,385
5,682
163,5291
17501
83
787
5,385
7,067
34,116
5,418
10,770
12,749
114,010
164,279)
13,322
63,053
Restrlrted funds
Re15ef In Need Fund
661
11,5771
1916)
Endowment fvnds
Permanent Endowment Fund
Wlvenhoe Charltles Fund
4.764
4,675
152
9,439
152
4,764
4,827
9,591
TOTAL FUNDS
119,435
(65.856)
18,149
71,728
-16-

WIVENHOE HOUSING TRUST IWHTI
NOTES TO THE FINANCIAL STATEMENTS- conthwed
FOR THE YEAR ENDED 31 DECEMBER 2025
14.
MOVEMENT IN FUNDS. contlnued
Funds and ReseNes
Pemianent Endowment Fund
The Fund partly represents the Charity's land and bulldlngs wlth the balance trRlng speclftcally Invested,
Income from these Investments Is avallable forthe general purposes of the Charfty.
Houslng Piopertles Revaluatlon Reserve
The Houslng Property Revaluatlon Resetwe Is Femanent endowment of the tharlty and Is represented by the
value of houslng propertle5 revaluotlon galns.
Wlvenhoe Charltles Fund
The Fund Is expendable pemianent endowment of the Charlty and represents funds recetved on the wlndlng
up of the Wlvenhoe Charltles. The Fund Is speclflcally Invested. Income from these Investments Is used for
the Rellef In Need servlces wovlded by the Charlty.
Rellef In Need Fund
The Fund represents voluntary Income recdved by the Charlty to provlde It5 Rellef In Need servlces. The
Fund Is restrlcted to these servlces and any Income from Investment of the Fund Is slmllarly restrlcted In Its
use.
Cycllcal Malntenance Fund
A transfer Is made each year frtym the General Fund to the Cycllcal Malntenance Fund to covar cycllcal repalrs
as they arlse. The Fund Is speclflcally Invested and Income recelved Is added to the Fund.
Extraordlnary Repalr Fund
A transfer Is made each year from the General Fund to the Extraorthnary Repalr Fund to cover extraordlhary
repalrs a5 they arlse. The Fund15 speclflcally Invested and Income recefved Is added to the Fund.
Bulldlng Reserve Fund
The fund Is to cover future development of the property and transfers wlll be made from the General Fund at
the Trustees dlscretlon.
General Fund
The fund represents port of the accumulated surpluses of the Charlty and Is avallable for the general purposes
of the Charlty,
15. RELATEO PARTY DISCLOSURES
The clerk to the charlty Is the da￿hter-In-laW of one of the charlty trustees. Durtng the year ended 31
December 2025 the clerk was pald fees of £7,410for thelr admlnlstratlve servlces.
DurlnE the year ended 31 DeCeM￿r 2025 the charlty used the ser¥lces of a flrm of b￿[dIng contractors In
Connectlon wlth repalrs to one of its houslng propertles. one of the trustees Is a dlrector and shareholder In
the flrm. The fees pald amounted to £2,490 and were tarrled out under th2 normal course of buslness on
commerclal terms.
There were no other related party transactlons forthe year ended 31 December 2025.
-17-

WIVENHOE HOLISING TRUST tWHT)
DETAILED STATEMENT OF FINANCIAL AcllviTIES
FOR THE YEAR ÉNDED 31 DECEMBER 2025
2025
2024
INCOME AND ENDOWMENTS
Investment Inrome
Dlvldend5 re￿1Vable
Accumulated shares dlvldends recelvable
COIF deposlt account Interest
CAF account Interest
5,746
12,857
17,564
49
8,215
15,197
10,043
36,216
33,455
Charltable actlvltles
ContrlbutSons recelvable
Losses from vacancles
90,458
11,1141
87,015
1,03S)
89,344
85,980
Total Incomlng resources
125,560
119,435
EXPENDITURE
Charltable actlvltles
Vacant pro￿ltycOsts
Water charges
Insurance
Llght and heat
Repalrs and malntenance
Cycllcal repa5rs
Exiraordlnary repalrs
Gardenlng
Carellne
Sundry expenses
Bad debts
Bank chaTge5
RelSef In Need donatlons
118
3,225
1,750
9,984
12,070
2,040
130
2,861
1,706
12,271
10,357
750
23,230
3,320
870
113
3,910
1,109
58
974
65
472
707
35,775
56,315
Support costs
Management
Clerk lees
Subscrlptlons
7,410
419
6,500
407
7,829
6,907
Thls page does not fomi part of the statutory financlal statements
-18-

WIVENHOE HOUSING TRUST IWHT)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
2025
2024
Management
Governance costs
Independent examlnadon fees
Accountancy fees
284
2,362
270
2,364
2,646
2,634
Total resources expended
46,250
65,856
Net Income before galns and losses
79,310
53,579
Thls page does not fonm part of the statutory Ananclal statements
-19-