## 

## 



## 

## 





## 








## 

## 

## 

|`REFERENCEANDADMINISTRATIVEDETAILS`||
|---|---|
|`CharityName:`|`RosemaryAlmshouses`|
|`CharityRegisteredNumber:`|`1157430`|
|`AlmshouseAssociationMembershipNumber:`|`1566`|
|`AddressofPrincipalOffice:`|`POBox993,Colchester,EssexC033TQ`|
|`Trustees:`||
|`TheTrusteeswhoservedduringtheyearandtothedateofthisreportwere:`||
|`MrD.T.Ireland`|`Chairman`|
||`Co-optiveTmstee`|
||`ReappointedinMay2019tosen/eforfouryears`|
|`MrsR.M.Jackson`|`Co-optiveTnjstee`|
||`ReappointedinMay2019tosen/eforfouryears`|
|`MrsS.Spice`|`Co-optiveTrustee`|
||`ReappointedMay2019toserveforfouryears`|
|`MrA.Wames`|`Co-optiveTrustee`|
||`ReappointedinNovember2020toserveforfouryears`|
|`ReverendA Bushell`|`Co-optiveTrustee`|
||`Reappointed18September2018tosen/eforfouryears`|
|`MrD.Kent`|`Co-optiveTmstee`|
||`ReappointedinNovember2019tosen/eforfouryears`|
|`CllrD.Jordan`|`NominativeTrusteeofStanwayParishCouncil`|
||`Appointed19May2020tosen/eforfouryears`|
|`TherearenovacandesontheTrusteebody`||
|`ClerktotheCharity:`|`MrM G Siggs,MA,POBox993,Colchester,EssexC033TQ.`|
||`Tel:01206765138`|
|`Bankers:`|`NatWest,25HighStreet,Coichester,EssexC01IDG.`|
|`IndependentExaminer:`|`MelindaSimpson,CharteredAccountant`|
||`HainesWatts,Tovi/nWallHouse,BalkemeHill,Colchester,Essex,C033AD.`|
||`Telephone:01206549303`|
|`Soiicitors:`|`AnthonyCollinsSolicitorsLLP,134,EdmundStreet,Birmingham,B32ES`|





## 





## 

## 

## 

## 



## 


|||`UnrestrictedFunds`|`UnrestrictedFunds`|`RestrictedFunds`|`RestrictedFunds`|`PermanentEndowmentFunds`|`PermanentEndowmentFunds`|||
|---|---|---|---|---|---|---|---|---|---|
|||`(seeNote3)`||`(seeNote4)`||`(seeNote51`||`Total`||
||`Notes`|`2020`|`2019`|`2020`|`2019`|`2020`|`2019`|`2020`|`2019`|
|||`£`|`£`|`£`|`£`|`£`|`£`|`£`|`£`|
|`INCOMEANDENDOWMENTSFROM:`||||||||||
|`DonationsandLegacies:`||||||||||
|`GrantsReceivable`||||`91,963`|`10,219`|`-`||`91,963`|`10,219`|
|`CharitableActivities:`||||||||||
|`Contributionsincome`|`6`|`21,541`|`23,670`|||||`21,541`|`23,670`|
|`Investmentincome`|`7`|`4`|`10`|||||`4`|`10`|
|`TOTAL`||`21,545`|`23,680`|`91,983`|`10,219`|`-`||`113,508`|`33,899`|
|`EXPENDITUREON:`||||||||||
|`CharitableActivities:`||||||||||
|`AimshouseCosts`|`8`|`34,343`|`24,120`|||||`34,343`|`24,120`|
|`TOTAL`||`34,343`|`24,120`|I|`-`|`-`||`34,343`|`24,120`|
|||`(12,798)`|`(440)`|`91,963`|`10,219`|I||`79,165`|`9,779`|
|`NETGAINS/(LOSSES)ONINVESTMENTS`||||||||||
|`Unrealisedgains/(iosses)`|`11`|`(1.726)`|`8,362`|`-`|`-`|`-`||`(1.726)`|`8,362`|
|`NETINCOME/(EXPENDITURE)`||`(14,524)`|`7,922`|`91,963`|`10,219`|`-`||`77,439`|`18,141`|
|`TRANSFERSBETWEENFUNDS`||`31,077`|`4,725`|`-`|`-`|`(31,077)`|`(4,725)`|I|`-`|
|`NETMOVEMENTINFUNDS`||`16,553`|`12,647`|`91,963`|`10,219`|`(31,077)`|`4,725`|`77,439`|`18,141`|
|`RECONCILIATIONOFFUNDS:`||||||||||
|`TotalFundsBroughtForward`||`65,657`|`53,010`|`30,021`|`19,802`|`556,005`|`560,730`|`651,683`|`633,542`|
|`TotalFundsCarriedForward`||`82,210`|`65,657`|`121,984`|`30,021`|`524,928`|`556,005`|`729,122`|`651,683`|







|||`Notes`||`2020`|||`2019`||
|---|---|---|---|---|---|---|---|---|
|||||||`£`||`£`|
|`FIXEDASSETS`|||||||||
|`LandandBuildings`||`10`|||`634,023`|||`586,026`|
|`Investments`||`11`|||||||
|`ExtraordinaryRepairReserve`|||`12,419`|||`12,828`|||
|`CyclicalMaintenance`|`Reserve`||`39,317`|||`40,609`|||
|`GeneralInvestments`|||`751`|||`776`|||
||||||`52.487`|||`54,213`|
||||||`686,510`|||`640,239`|
|`CURRENTASSETS`|||||||||
|`DebtorsandPrepayments`||`12`|`601`|||`600`|||
|`BankCurrentAccount`|||`52,249`|||`15,638`|||
|`COIFDepositAccount- `|<br>`CyclicalMaintenanceReserve`||`1.594`|||`1,590`|||
||||`54,444`|||`17,828`|||
|`CURRENTLIABILITIES`|||||||||
|`CreditorsandAccruals`||`13`|`11,832`|||`6,384`|||
|`NETCURRENTASSETS`|||||`42,612`|||`11,444`|
|`NETASSETS`||`14`|||`729,122`|||`651,683`|
|`REPRESENTEDBY:`|||||||||
|`CAPITALANDRKERVES`|||||||||
|`PermanentEndovwnentFunds:`|||||||||
|`PermanentEndowmentFund`|||`18,624`|||`39,153`|||
|`PropertyRevaluationReserve`|||`506,304`|||`516,852`|||
||||||`524,928`|||`556,005`|
|`RestrictedFunds:`|||||||||
|`LandatRearofAlmshousesFund`|||`19,802`|||`19,802`|||
|`NationaiAssociationofAlmshousesGrantFund`|||`10,219`|||`10,219`|||
|`HomesEnglandGrant`|`Fund`||`91,963`||||||
||||||`121,984`|||`30,021`|
|`UnrestrictedFunds:`|||||||||
|`DesignatedReserves`|||||||||
|`ExtraordinaryRepairReserve`|||`12,419`|||`12,828`|||
|`CyclicalMaintenanceReserve`|||`49,098`|||`51,166`|||
||||`61,517`|||`63,994`|||
|`AccumulatedIncome`|||`20,693`|||`1,663`|||
||||||`82,210`|||`65,657`|
||||||`729,122`|||`651,683`|
|`DT Ireland`||`TRUSTEES`|||||||
|`Mrs8 `<br>`Spice`|||||||||








## 

## 

## 

## 



## 

|`3.`|`UNRESTRICTEDFUNDS`||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|||||`Desionated`|`Funds`||||||
||||`Extraordinary`||`CyclicalMaintenance`||||||
|||`Notes`|`Repair`|`Reserve`|`Reserve`||`Accumulated`|`Income`|`Total`||
||||`2020`|`2019`|`2020`|`2019`|`2020`|`2019`|`2020`|`2019`|
||||`£`|`£`|`£`|`£`|`£`|`£`|`£`|`£`|
||`INCOMEANDENDOWMENTSFROM;`||||||||||
||`CharitableActivities:`||||||||||
||`ContributionsIncome`|`6`|I|`-`|`-`|`-`|`21,541`|`23,670`|`21,541`|`23,670`|
||`InvestmentIncome`|`7`|||||`4`|`10`|`4`|`10`|
||`TOTAL`||I|`-`|`-`|`-`|`21,545`|`23,680`|`21,545`|`23,680`|
||`EXPENDITUREON:`||||||||||
||`CharitableActivities:`||||||||||
||`AlmshouseCosts`|`8`|||`4,931`||`29,412`|`24,120`|`34,343`|`24,120`|
||`TOTAL`||`-`|`-`|`4,931`|`-`|`29,412`|`24,120`|`34,343`|`24,120`|
||||I|`•`|`(4.931)`|`•`|`(7,887)`|`(440)`|`(12,798)`|`(440)`|
||`NETGAINS/(LOSSES)ONINVESTMENTS`||||||||||
||`Unrealisedgains/(losses)`|`11`|`(409)`|`1,601`|`(1.292)`|`6,264`|`(25)`|`497`|`(1.728)`|`8,362`|
||`NETINCOME/(EXPENDiTURE)`||`(409)`|`1,601`|`(6,223)`|`6,264`|`(7.892)`|`57`|`(14,524)`|`7,922`|
||`TRANSFERSBETWEENFUNDS`||||||||||
||`ProvisionfortheYear`||`2,540`|`2,450`|`4,155`|`4,010`|`(8,895)`|`(6,400)`|||
||`ContributiontowardsExtraordinaryRepairs`||`(2.540)`||||`2,540`||||
||`TransfertoPermanentEndowmentFundbeing:`||||||||||
||`LandandBuildingsAdditionsintheyear`||||||`20,141`|`(6,191)`|`20,141`|`(6,191)`|
||`LandandBuildingsDepreciationChargeforyear`||||||`10,938`|`10,916`|`10,938`|`10,916`|
||||`-`|`2,450`|`4,155`|`4,010`|`28,922`|`(1,735)`|`31,077`|`4,725`|
||`NETMOVEMENTINFUNDS`||`(409)`|`4,051`|`(2,088)`|`10,274`|`19,030`|`(1.678)`|`18,553`|`12,647`|
||`RECONCILIATIONOFFUNDS;`||||||||||
||`TotalFundsBroughtFon/vard`||`12,828`|`8,777`|`51,186`|`40,892`|`1,883`|`3,341`|`85,857`|`53,010`|
||`TotalFundsCarriedForward`||`12,419`|`12,828`|`49,098`|`51,166`|`20,893`|`1,663`|`82,210`|`65,657`|





## 

## 

|`ESTRICTEDFUNDS`||||||||||
|---|---|---|---|---|---|---|---|---|---|
|||`LandatRearof`||`NationalAssociationof`||`HomesEngland`||||
||`Notes`|`AlmshousesFund`||`AlmshousesGrantFund`||`GrantFund`||`Total`||
|||`2020`|`2019`|`2020`|`2019`|`2020`|`2019`|`2020`|`2019`|
|||`£`|`£`|`£`|`£`|`£`|`£`|`£`|`£`|
|`INCOMEANDENDOWMENTSFROM;`||||||||||
|`DonationsandLegacies:`||||||||||
|`GrantsRecavable`|||||`10,219`|`91,963`||`91,963`|`10,219`|
|`NETINCOMEBEINGTHE`||||||||||
|`NETMOVEMENTINFUNDS`|||||`10,219`|`91,963`||`91,963`|`10,219`|
|`RECONCILIATIONOFFUNDS:`||||||||||
|`TotalFundsBroughtForward`||`19,802`|`19,802`|`10,219`||||`30,021`|`19,802`|
|`TotalFundsGamedFon/vard`||`19,802`|`19,802`|`10,219`|`10,219`|`91,963`||`121,984`|`30,021`|





## 

## 

|`RMANENTENDOWMENTFUNDS`|||||||
|---|---|---|---|---|---|---|
||`Permanent`||`Propertv`|`Revaluation`|||
||`Endowment`||`Reserve`||`Total`||
||`2020`|`2019`|`2020`|`2019`|`2020`|`2019`|
||`£`|`£`|`£`|`£`|`£`|`£`|
|`TRANSFERSBETWEENFUNDS`|||||||
|`TransferfromAccumulated`|||||||
|`Incomebeing:`|||||||
|`LandandBuildingsAdditions`|||||||
|`intheYear`|`(20,141)`|`6,191`|||`(20,141)`|`6,191`|
|`LandandBuildings`|||||||
|`DepreciationfortheYear`|`(388)`|`(399)`|`(10,548)`|`(10,517)`|`(10,936)`|`(10,916)`|
|`NETMOVEMENTINFUNDS`|`(20,529)`|`5,792`|`(10,548)`|`(10,517)`|`(31,077)`|`(4,725)`|
|`RECONCILIATIONOFFUNDS`|||||||
|`TotalFundsbroughtforward`|`39,153`|`33,361`|`516,852`|`527,369`|`556,005`|`560,730`|
|`TotalFundscarriedforward`|`18,624`|`39,153`|`506,304`|`516,852`|`524,928`|`556,005`|



## 

|`2020`|`2019`|
|---|---|
|`£`|`£`|
|`26,188`|`24,793`|
|`4,647`|`1,123`|
|`21,541`|`23,670`|



## 






|`MSHOUSECOSTS`|||||||
|---|---|---|---|---|---|---|
|||`2020`|||`2019`||
||`£`||`£`|`£`|||
|`AccumulatedIncome`|||||||
|`ExpenditureonLettingHousingAccommodation`|||||||
|`WaterCharges`|`746`|||`789`|||
|`VacantPropertyElectricity`|`-`|||`119`|||
|`Insurance`|`778`|||`787`|||
|`Helpline`|`210`|||`207`|||
|`RepairsandMaintenance`|`2,365`|||`1,230`|||
|`ExtraordinaryRepairs`|`5,580`|||`-`|||
|`Gardening`|`4,176`|||`4,618`|||
|`BadDebtsWrittenOff`|`389`|||`167`|||
|`SundryExpenses`|`245`|||`282`|||
|`DepreciationCharge`|`10,936`|||`10,916`|||
||||`25,425`|||`19,115`|
|`SupportCosts- `<br>`GovemanceCosts`|||||||
|`AdministrationCosts`|`2,767`|||`2,550`|||
|`AccountancyFees`|`954`|||`822`|||
|`IndependentExaminationFees`|`126`|||`120`|||
|`LegalFees`|`-`|||`1,380`|||
|`Subscriptions`|`140`|||`133`|||
||||`3,987`|||`5,005`|
||||`29,412`|||`24,120`|
|`CyclicalMaintenanceResen/e`|||||||
|`CyclicalRepairs`|||`4,931`||||
||||`34,343`|||`24,120`|



## 

||`Housing`|`LandatRear`|`Total`|`Total`|
|---|---|---|---|---|
||`Properties`|`ofAlmshouses`|`2020`|`2019`|
||`£`||`£`|`£`|
|`COSTORVALUATION`|||||
|`Atthebeginningoftheyear`|`546,780`|`50,162`|`596,942`|`580,532`|
|`Additionsatcost`||`58,933`|`58,933`|`16,410`|
|`Attheendoftheyear`|`546,780`|`109,095`|`655,875`|`596,942`|
|`DEPRECIATION`|||||
|`Atthebeginningoftheyear`|`10,916`||`10,916`||
|`Chargefortheyear`|`10,936`||`10,936`|`10,916`|
|`Attheendoftheyear`|`21,852`||`21,852`|`10,916`|
|`NETBOOKVALUE`|||||
|`Atthebeginningoftheyear`|`535,864`|`50,162`|`586,026`|`580,532`|
|`Attheendoftheyear`|`524,928`|`109,095`|`634,023`|`586,026`|





## 

## 

|`NVESTMENTS`|||
|---|---|---|
||`2020`|`2019`|
||`£`|`£`|
|`ExtraordinaryRepairReserve`|||
|`Marketvalueatbeginningofyear`|||
|`134.241M&GCharityMuitiAssetFundAccumulationShares*(2019108.602NAACIF`|||
|`AccumulationShares)`|`12,828`|`8,777`|
|`Unrealisedgains/(losses)`|`(409)`|`1,601`|
|`TransferfromGeneralInvestmentsatMarketValueasat31December2020`|||
|`Nil(201925.639)M&GCharityMultiAssetAccumulationShares`||`2,450`|
|`Marketvalueatendofyear`|||
|`134.241(2019134.241)M&GCharityMultiAssetFundAccumulationShares`|`12,419`|`12,828`|
|`Costatendofyear`|`6,408`|`6,408`|
|`CyclicalMaintenanceReserve`|||
|`Marketvalueatbeginningofyear`|||
|`424.974M&GCharityMultiAssetAccumulationShares*(2019424.974NAACIF`|||
|`AccumulationShares)`|`40,609`|`34,345`|
|`Unrealisedgains/(losses)`|`(1.292)`|`6,264`|
|`Marketvalueatendofyear`|||
|`424.974(2019424.974)M&GCharityMultiAssetAccumulationShares`|`39,317`|`40,609`|
|`Costatendofyear`|`28,605`|`28,605`|
|`GeneralInvestments`|||
|`Marketvalueatbeginningofyear`|||
|`8.123M&GCharityMultiAssetAccumulationShares*(201933.762NAACIF`|||
|`AccumulationShares)`|`776`|`2,729`|
|`Unrealisedgains/(losses)`|`(25)`|`497`|
|`TransfertoExtraordinaryRepairReserveInvestmentsatMarketValue`|||
|`asat31December2020`|||
|`Nil(201925.639)M&GChaityMultiAssetAccumulationShares`||`(2,450)`|
|`Marketvalueatendofyear`|||
|`8.123(20198.123)M&GCharityMultiAssetAccumulationShares`|`751`|`776`|
|`Costatendofyear`|`312`|`312`|
|`Totalinvestments`|||
|`Marketvalueatendoftheyear`|||
|`ListedIndirectHoldings`|||
|`567.338(2019567.338)M&GCharityMultiAssetAccumulationShares`|`52,487`|`54,213`|
|`Costatendofyear`|`35,325`|`35,325`|





## 

|`BTORSANDPREPAYMENTS`|||||
|---|---|---|---|---|
||||`2020`|`2019`|
||||`£`|`£`|
|`ContributionsinArrears`|||`83`|`168`|
|`Prepayments`|||`518`|`432`|
||||`601`|`600`|
|`REDITORSANDACCRUALS`|||||
||||`2020`|`2019`|
||||`£`|`£`|
|`ContributionsReceivedinAdvance`|||`1,928`|`1,217`|
|`OtherCreditors`|||`9,622`|`4,894`|
|`Accruals`|||`284`|`273`|
||||`11,832`|`6,384`|
|`NALYSISOFNETASSETSBETWEENFUNDS`|||||
||`Fixed`|`Assets`|`Net`||
||`Landand`||`Current`||
||`Buildings`|`Investments`|`Assets`|`Total`|
||||`£`|`£`|
|`PermanentEndowmentFunds:`|||||
|`PermanentEndowmentFund`|`18,624`|||`18,624`|
|`PropertyRevaluationReserve`|`506,304`|||`506,304`|
|`RestrictedFunds:`|||||
|`LandatRearofAlmshouses`|`19,802`|||`19,802`|
|`NationalAssociationofAlmshousesGrantFund`|`10,219`|||`10,219`|
|`HomesEnglandGrantFund`|`79,074`||`12,889`|`91,963`|
|`UnrestrictedFunds:`|||||
|`DesignatedReserves`|||||
|`ExtraordinaryRepairReserve`||`12,419`||`12,419`|
|`CyclicalMaintenanceReserve`||`39,317`|`9,781`|`49,098`|
|`AccumulatedIncome`||`751`|`19.942`|`20,693`|
||`634,023`|`52,487`|`42,612`|`729,122`|



## 

## 




|||`2020`|||`2019`||
|---|---|---|---|---|---|---|
||`£`||`£`|`£`||`£`|
|`INCOMEANDENDOWMENTS`|||||||
|`DONATIONSANDLEGACIES`|||||||
|`NationalAssociationofAlmshousesGrant`||||`10,219`|||
|`HomesEn^andGrant`|`91,963`||||||
||||`91,963`|||`10,219`|
|`CHARITABLEACTIVITIES`|||||||
|`WeeklyMaintenanceContributionsReceivabie`|||`21,541`|||`23,670`|
|`INVESTMENTINCOME`|||||||
|`COIFDepositAccountinterestReceivable`|||`4`|||`10`|
|`TOTALINCOMINGRESOURCES`|||`113,508`|||`33,899`|
|`EXPENDITURE`|||||||
|`CHARITABLEACTIVITIES`|||||||
|`AlmshouseCosts`|||||||
|`WaterCharges`|`746`|||`789`|||
|`VacantPropertySectiicity`||||`119`|||
|`Insurance`|`778`|||`787`|||
|`Helpline`|`210`|||`207`|||
|`RepairsandMaintenance`|`2,365`|||`1,230`|||
|`Cyclicalrepairs`|`4,931`||||||
|`ExtraordinaryRepairs`|`5,580`||||||
|`Gardening`|`4,176`|||`4,618`|||
|`BadDebtsWrittenOff`|`389`|||`167`|||
|`SundryExpenses`|`245`|||`282`|||
|`DepreciationCharge`|`10,936`|||`10,916`|||
||||`30,356`|||`19,115`|
|`SUPPORTCOSTS- `<br>`GOVERNANCECOSTS`|||||||
|`AdministrationCosts`|`2,767`|||`2,550`|||
|`independentExaminationFees`|`954`|||`822`|||
|`AccountancyFees`|`126`|||`120`|||
|`LegalFees`||||`1,380`|||
|`Subscriptions`|`140`|||`133`|||
||||`3,987`|||`5,005`|
|`TOTALRESOURCESEXPENDED`|||`34,343`|||`24,120`|
|`NETINCOMEBEFOREGAINSANDLOSSES`|||`79,165`|||`9,779`|
|`NETINVESTMENTGAINS/(LOSSES)`|||`(1.726)`|||`8,362`|
|`NETINCOME`|||`77,439`|||`18,141`|