Company registration number 09158465 (England and Wales) Charity registration number 1163749 (England and Wales)
SLINFOLD PARISH COTTAGES (INCORPORATING SLINFOLD DISTRICT NURSING ASSOCIATION)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
SLINFOLD PARISH COTTAGES (INCORPORATING SLINFOLD DISTRICT NURSING ASSOCIATION)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees H A Sherwin-Smith K M Cook C B Gibson S O'Brien J Wimpenny H Joels Secretary S O'Brien Country of incorporation United Kingdom 09158465 (England and Wales) Charity registration England and Wales 1163749 Registered office Violet's Barn Guildford Road Slinfold Horsham West Sussex RH13 0RA Independent examiner Anova The Barn, Meadow Court Faygate Lane Faygate Horsham West Sussex RH12 4SJ
SLINFOLD PARISH COTTAGES (INCORPORATING SLINFOLD DISTRICT NURSING ASSOCIATION)
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 12 |
SLINFOLD PARISH COTTAGES (INCORPORATING SLINFOLD DISTRICT NURSING ASSOCIATION)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025
The trustees (who are also directors of the charitable company for the purposes of company law) present their report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".
Objectives and activities
The object of the charity continues to be the provision of Almshouses for poor persons who in the reasonable opinion of the trustees have a significant or long term connection with the Parish of Slinfold.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
During the year, the charity provided affordable accommodation to residents connected to Slinfold with full occupancy.
Achievements and performance
Income of £76,880 (2024 - £70,160) was received during the year in relation to contributions from residents of the Almshouses. This enabled the charity to maintain the properties to the required standard and carry out repairs as necessary.
The charity continued to progress an application for planning permission to provide 2 new 1 bedroom units at the rear of 5 Greenfield Road, Slinfold.
Financial review
At the balance sheet date, the charity held unrestricted reserves of £3,242,947 (2024: £3,224,696), of which £3,077,500 (2024: £3,077,500) is attributed to the value of the Almshouses belonging to the charity. Of the remaining £165,447 (2024: £147,196), £8,362 (2024: £7,148) has been designated as an "Extraordinary repair fund' and £1,000 (2024: £1,000) has been transferred to it from the general fund, as required by the charity's governing document, as well as £214 (2024: £113) of interest received in the deposit account in which the funds are held.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
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SLINFOLD PARISH COTTAGES (INCORPORATING SLINFOLD DISTRICT NURSING ASSOCIATION)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and management
The charity is controlled by its governing document, its Memorandum and Articles of Association, and continues a limited company, limited by guarantee as defined by the Companies Act 2006.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
H A Sherwin-Smith
K M Cook
C B Gibson
S O'Brien J Wimpenny H Joels
Appointment of trustees
Trustees should be a minimum of five persons, consisting of one Ex-Officio Trustee, two Nominative Trustees, and at least two Co-optative Trustees. The Ex-Officio Trustee shall be the Rector of the Ecclesiastical Parish of St Peter in Slinfold. The Nominative Trustees shall be appointed by the Parish Council of Slinfold for a term of one year. The Co-optative Trustees shall be persons who, through residence, occupation, employment or otherwise, have special knowledge of the Parish of Slinfold and be appointed for a period of five years.
The Board of Trustees are responsible for the running of the charity and meet quarterly. The day-to-day administration of the charity is delegated to the Clerk to the Trustees, with appropriate remuneration agreed by the Board.
During 2024 the charity merged with Slinfold and District Nursing Association and, as part of the agreement, is now known as Slinfold Parish Cottages (incorporating Slinfold District Nursing Association).
The trustees' report was approved by the Board of Trustees.
sARAH o'bRIEN ~~..............................~~ sARAH o'bRIEN (Dec 16, 2025 17:02:24 GMT)
S O'Brien
Trustee 16/12/25 Dated: .........................
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SLINFOLD PARISH COTTAGES (INCORPORATING SLINFOLD DISTRICT NURSING ASSOCIATION)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SLINFOLD PARISH COTTAGES (INCORPORATING SLINFOLD DISTRICT NURSING ASSOCIATION)
I report to the trustees on my examination of the financial statements of Slinfold Parish Cottages (incorporating Slinfold District Nursing Association) (the charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
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4 the financial statements have not been prepared in accordance with the Charities SORP (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
K Squire
K Squire (Dec 17, 2025 12:11:04 GMT)
Mrs K Squire ACA Anova The Barn, Meadow Court Faygate Lane Faygate Horsham West Sussex RH12 4SJ
17/12/25 Dated: .........................
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SLINFOLD PARISH COTTAGES (INCORPORATING SLINFOLD DISTRICT NURSING ASSOCIATION)
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025
| **Unrestricted ** | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: | |||
| Charitable activities | 3 | 76,880 | 70,160 |
| Investments | 4 | 1,673 | 322 |
| Total income | 78,553 | 70,482 | |
| Expenditure on: | |||
| Charitable activities | 5 | 60,302 | 40,601 |
| Net gains/(losses) on investments | 10 | - | 237,000 |
| Net income for the year/ | |||
| Net movement in funds | 18,251 | 266,881 | |
| Fund balances at 1 April 2024 | 3,224,696 | 2,957,815 | |
| Fund balances at 31 March 2025 | 3,242,947 | 3,224,696 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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SLINFOLD PARISH COTTAGES (INCORPORATING SLINFOLD DISTRICT NURSING ASSOCIATION)
BALANCE SHEET
AS AT 31 MARCH 2025
| Notes Fixed assets Tangible assets 12 Current assets Debtors 13 Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities Income funds Unrestricted funds Designated funds 15 General unrestricted funds |
2025 £ £ 3,077,500 1,464 169,078 170,542 (5,095) 165,447 3,242,947 8,362 3,234,585 3,242,947 3,242,947 |
2024 £ £ 3,077,500 1,403 148,482 149,885 (2,689) 147,196 3,224,696 7,148 3,217,548 3,224,696 3,224,696 |
2024 £ £ 3,077,500 1,403 148,482 149,885 (2,689) 147,196 3,224,696 7,148 3,217,548 3,224,696 3,224,696 |
|---|---|---|---|
| 3,224,696 | |||
| 3,224,696 | |||
| 3,224,696 |
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
16/12/25
The financial statements were approved by the Trustees on .........................
sARAH o'bRIEN ~~..............................~~ sARAH o'bRIEN (Dec 16, 2025 17:02:24 GMT) S O'Brien Trustee
Company Registration No. 09158465
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SLINFOLD PARISH COTTAGES (INCORPORATING SLINFOLD DISTRICT NURSING ASSOCIATION)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
Charity information
Slinfold Parish Cottages (incorporating Slinfold District Nursing Association) is a charitable company limited by guarantee incorporated in England and Wales. The registered office is Violet's Barn Guildford Road, Slinfold, Horsham, West Sussex, RH13 0RA.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document, its Memorandum and Articles of Association and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Contributions from residents are recognised in the month in which accommodation is provided.
1.5 Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all cost related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources.
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SLINFOLD PARISH COTTAGES (INCORPORATING SLINFOLD DISTRICT NURSING ASSOCIATION)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings Not depreciated Property improvements Not depreciated
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 the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity 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 debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans 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.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
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SLINFOLD PARISH COTTAGES (INCORPORATING SLINFOLD DISTRICT NURSING ASSOCIATION)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from charitable activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Charitable income | ||
| Services provided under contract | 76,880 | 70,160 |
| Income from investments | ||
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Interest receivable | 1,673 | 322 |
4 Income from investments
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SLINFOLD PARISH COTTAGES (INCORPORATING SLINFOLD DISTRICT NURSING ASSOCIATION)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
5 Expenditure on charitable activities
| Charitable | Charitable | |
|---|---|---|
| expenditure | expenditure | |
| 2025 | 2024 | |
| £ | £ | |
| Direct costs | ||
| Rates | - | 379 |
| Insurance | 2,633 | 2,437 |
| Repairs and maintenance | 28,810 | 23,281 |
| Subscriptions | 317 | 310 |
| Accountancy | 2,166 | 1,783 |
| Consultancy | 9,489 | 8,146 |
| Domain hosting | 120 | 160 |
| Printing and postage | 573 | 296 |
| Sundry expenses | - | 1,918 |
| Legal and professional | 8,327 | 1,891 |
| Travel expenses | 2,467 | - |
| Other charitable expenditure | 400 | - |
| 55,302 | 40,601 | |
| Grant funding of activities (see note 6) | 5,000 | - |
| 60,302 | 40,601 | |
| Analysis by fund | ||
| Unrestricted funds | 60,302 | 40,601 |
Fees payable to the independent examiner for the preparation and examination of the accounts amounted to £2,166 (2024 - £1,783).
6 Grants payable
| 6 | Grants payable | ||
|---|---|---|---|
| Charitable | |||
| expenditure | |||
| 2025 | |||
| £ | |||
| Grants to institutions: | |||
| St Peters Church Slinfold | 5,000 | ||
| - | |||
| 7 | Net movement in funds | 2025 | 2024 |
| £ | £ | ||
| The net movement in funds is stated after charging/(crediting): | |||
| Fees payable for the independent examination of the charity's financial | |||
| statements | 1,818 | 1,783 |
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SLINFOLD PARISH COTTAGES (INCORPORATING SLINFOLD DISTRICT NURSING ASSOCIATION)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
8 Trustees
One of the trustees, Sally O'Brien, received remuneration of £9,489 (2024: £8,146) during the year in relation to secretarial services provided on behalf of the charity.
No trustees were reimbursed expenses during the year (2024: £nil).
9 Employees
The average monthly number of employees during the year was:
| Total There were no employees whose annual remuneration was more than £60,000. |
2025 Number - |
2024 Number - |
|---|---|---|
10 Gains and losses on investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| Gains/(losses) arising on: | £ | £ |
| Revaluation of investment properties | - | 237,000 |
11 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
12 Tangible fixed assets
| Freehold land and buildings Property improvements £ £ Cost At 1 April 2024 2,974,911 102,589 At 31 March 2025 2,974,911 102,589 Carrying amount At 31 March 2025 2,974,911 102,589 At 31 March 2024 2,974,911 102,589 |
Total £ 3,077,500 |
|---|---|
| 3,077,500 | |
| 3,077,500 | |
| 3,077,500 |
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SLINFOLD PARISH COTTAGES (INCORPORATING SLINFOLD DISTRICT NURSING ASSOCIATION)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
12 Tangible fixed assets
(Continued)
The carrying value of properties included within tangible fixed assets is £3,077,500 and were valued on an open market basis on 17 May 2024 by Bray Estates.
The Trustees have reviewed the property's value at the reporting date and believe the current valuation is still appropriate. They considered market conditions, available data, and any factors that could affect the value. No significant changes were found that would require a new valuation or an impairment adjustment.
The Freehold properties included within fixed assets are Almshouses and are provided by the charity to the community at affordable prices. The properties are therefore not considered to be held for investment purposes.
No depreciation has been recognised on the Freehold properties in with the Charity's accounting policy.
13 Debtors
| Amounts falling due within one year: Other debtors Prepayments and accrued income |
2025 £ 122 1,342 1,464 |
2024 £ 122 1,281 |
|---|---|---|
| 1,403 |
14 Creditors: amounts falling due within one year
| Other creditors Accruals and deferred income |
2025 £ 3,277 1,818 5,095 |
2024 £ 1,159 1,530 |
|---|---|---|
| 2,689 |
15 Unrestricted funds
The income funds of the charity include the following funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
| Extraordinary repair fund General funds |
At 1 April 2024 Incoming resources Resources expended £ £ £ 7,148 214 - 3,217,548 78,339 (60,302) 3,224,696 78,553 (60,302) |
Transfers Gains and losses At 31 March 2025 £ £ £ 1,000 - 8,362 (1,000) - 3,234,585 - - 3,242,947 |
Transfers Gains and losses At 31 March 2025 £ £ £ 1,000 - 8,362 (1,000) - 3,234,585 - - 3,242,947 |
|---|---|---|---|
| 3,242,947 |
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SLINFOLD PARISH COTTAGES (INCORPORATING SLINFOLD DISTRICT NURSING ASSOCIATION)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
| 15 Unrestricted funds Previous year: Extraordinary repair fund General funds |
At 1 April 2023 Incoming resources Resources expended £ £ £ 6,035 113 - 2,951,780 70,369 (40,601) 2,957,815 70,482 (40,601) |
(Continued) Transfers Gains and losses At 31 March 2024 £ £ £ 1,000 - 7,148 (1,000) 237,000 3,217,548 - 237,000 3,224,696 |
|---|---|---|
16 Related party transactions
Transactions with related parties
All necessary related party disclosures are provided in Note 8. There are no additional related party transactions that require further disclosure.
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Slinfold Parish Cottages Violet’s Barn Guildford Road Slinfold Horsham West Sussex RH13 0RA
Anova Chartered Accountants The Barn, Meadow Court Faygate Lane Faygate Horsham West Sussex RH12 4SJ
16 December 2025
Dear Sally
Slinfold Parish Cottages – year ended 31 March 2025
We confirm, during the course of your independent examination of the financial statements of the charity for the year ended 31 March 2025, the following representations were made to you by the clerk and trustees.
1. Accounting Records and Bank Financial Statements
We confirm that we have fulfilled our responsibilities as trustees under the Charities Act 2011 for preparing financial statements, in accordance with the applicable financial reporting framework, Financial Reporting Standard 102 (Charities SORP FRS 102), that give a true and fair view and for making accurate representations to you as our examiners and for the financial statements which we have prepared on behalf of the charity.
We confirm that all accounting records have been made available to you for the purpose of your independent examination, in accordance with your terms of engagement, and that all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information have been made available to you.
We have given you unrestricted access to persons within the charity in order to obtain evidence where required and have provided any additional information that you have requested for the purposes of your independent examination.
2. Accounting Estimates
We confirm that significant assumptions used in making accounting estimates, including those measured at fair value, are reasonable.
3. Actual and Possible Litigation
We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to you and accounted for and disclosed in accordance with the applicable financial reporting framework.
4. Subsequent Events and Transactions
All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed in the Financial Statements.
5. Related Party Disclosures
We confirm that we are aware that a related party of the charity is a person or organisation which either (directly or indirectly) controls, has joint control of, or significantly influences the charity or vice versa and as a result will include trustees/directors, other key management, close family and other business interests of the aforementioned related party.
We confirm that all related party relationships and transactions have been accounted for and disclosed in accordance with the applicable financial reporting framework.
6. Loans to Trustees
We confirm that the charity has had, at no time during the period, any arrangement, transaction or agreement to provide credit facilities (including advances and credits granted by the charity) for trustees, nor to provide guarantees of any kind on behalf of the trustees.
7. Capital Expenditure
We confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements.
8. Laws and Regulations
We are not aware of any irregularities, including fraud, involving any member; nor are we aware of any breaches or possible breaches of statute, regulations, contracts or agreements which might prejudice the charity’s going concern status or that might result in the charity suffering significant penalties or other loss. No allegations of such irregularities, including fraud, or such breaches, other than noted above, have come to our notice.
9. Implementation of Internal Controls
We acknowledge our responsibility for the design and implementation of internal controls to prevent and detect fraud.
10. Income and Expenditure Account
We confirm that all incoming resources have been fully recorded and all amounts charged to Income and Expenditure Account in respect of purchases and other expenses are properly chargeable to the charity.
11. Grants and Donations
All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions during the period in the application of such income.
12. Going concern
We believe that the charity’s financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity’s needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity’s ability to continue as a going concern need to be made in the financial statements.
13. Freehold property valuation
We confirm that the properties held by the Charity are appropriately valued at £3,077,500 and we consider there to be no valuation changes since the prior reporting date, 31 March 2024.
We confirm that the above matters were considered at a meeting of the Trustees. We further confirm that the contents of this letter are agreed, and it accurately reflects the representations made to you during the course of your examination.
Yours faithfully
sARAH o'bRIEN
sARAH o'bRIEN (Dec 16, 2025 17:02:24 GMT)
S O’Brien – Trustee & Clerk to the Trustees
For and on behalf of the Board of Trustees of Slinfold Parish Cottages
16/12/25
Date …………………………………………
251216 SPC Accounts & LoR FY25
Final Audit Report
2025-12-17
Created: 2025-12-16 By: Reece McKeown (reece@anovagroup.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAA652tuv3P8vK8DxdI1eotpzSBxr3YDts
"251216 SPC Accounts & LoR FY25" History
Document created by Reece McKeown (reece@anovagroup.co.uk) 2025-12-16 - 4:50:14 PM GMT
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Agreement completed.
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