# **Duttons and Allens Almshouses CIO**
# **Charity No 1184288**
# **Report and Unaudited Accounts**
**For Year ended 31st December 2024**
**Duttons and Allens Almshouse Charity**
Page 1
## **Trustees Report**
The trustees present their report and the scrutinised financial statements for the year ended
## 31-Dec-24
## **Registered Charity - No** 1E+06
## **Trustees**
J.J.M. Astic - Chairman J.M.Caveller M.Chappin C.Hancock - Hon Secretary E Hartnell - Hon Surveyor P.L.Holroyd J.A.Lawrence D.M.Louisson Hon Treasurer W.J.Mustoe R.C.Owen T.D.Stevens G.Stock S.C.B.Wills
## **History**
Following Thomas Dutton's death in 1651, he gave a house in the East end of Northleach as a site for six almshouses, and by way of funds and a loan from the executors of the estate of Mary Harritts Allen, a new almshouse building was erected in Mill End in 1818.
In 1831 as a result of an order by Chancery, a new body of Town Trustees was inaugurated to administer the two almshouses which were passed to this charity in 1834.
A Scheme in 1932 empowered the management of the Duttons Almshouse to the Town Charities, who were allowed to devote surplus income to the maintenance of that almshouse and towards the one that they were already administrating as trustees of the Allen's charity.
A further Scheme of 1956 confirmed their powers over the almshouse charities and allowed them to use funds for other general purpose for the benefit of the town of Northleach
In July 2019. the above charity was founded as an Charitable Incorporated Organisation (CIO), into which the Almshouses were transferred and registered.
## **Objects and activities and Public Benefit**
The main aim of the charity is to provide low cost housing within the Parish of Northleach
for the benefit of members of the local town and district community or their close relatives.
As appropriate, within the Charities governing constitution, to make grants to other charities and not-for-profit organisations operating for the benefit of the local community of Northleach
## **Achievements and Performance**
Maintenance and repairs continue as appropriate, and where necessary upgrades are made in order to maintain regulatory requirements,
The surplus(Deficit) of Income over expenditure for the yea (£2,010) £1,084 (adjusted ) for last year. and deficit provisions for Cyclical and long term maintenance (£375) (£11,279)
## **Structure, management and governance**
The Charity was registered on 5th July 2019. The organisation is governed by a board of Trustees
In order for reporting consistency, the new Charities operations will commence from 1st January 2020 and all assets and liabilities will be transferred from the current charity on this date.
**Duttons and Allens Almshouse Charity** 1184288 **Trustees Repor** (Cont) for year end
Page 2
31-Dec-24
## **Recruitment, eligibility and appointment of Trustees**
The trustees are recruited amongst members of the local community whom the Trustees believe
have the necessary experience to enhance the aims of this charity
The current trustees have agreed to continue their charitable support and have been registered in new CIO
## **Training of Trustees**
All trustees are involved in the variety of work for trust, who seek support from co-trustees and where
appropriate, from external consultants and experienced members of the local and wider community
## **Remuneration and Expenses of Trustees**
All trustees provide their services totally voluntarily and no remuneration is paid to any trustees.
Three trustees received the sum of £300 each as a contribution by the charity towards their administration costs.
## **Risk management**
## Asset Security
This Charity covers the fire and loss risks to its properties by way of insurances and for Public and Other liabilities.
## Operational regulatory compliance
The Trustees strive to meet changes to regulatory financial and charity requirements as appropriate to the size and risks of this charity.
## Safeguarding
Trustees are aware of their responsibilities to report, to the appropriate authorities, any circumstances which make them aware of any intimidation or abuse towards residents, but within the parameters of their privacy.
## Child protection
The Charity is not involved in the custody of children and the associated responsibilities. Health and Safety
The Charity operates a policy of due care to its residence in terms of the accommodation provided but does not provide personal or social care.
## Serious Incidents
The Charity was not aware and has no serious incidents to report.
## Internal checks
With in the limited number of local builders and traders, competitive quotes are sought for major repair
work. Payments are supported by internal instructions, and by two supporting signatures on confirmation of internet payment instructions and cheques
Management accounts, together with supporting bank statements, are produced to Trustees meetings held on a quarterly basis.
_C Hancock_
Signed Date Hon Secretary / /
3
**Duttons and Allens Almshouse Charity** 1184288 **Trustees Repor (Cont) for year end** 31-Dec-24
Page
|Receipts and Payments Account||||Year End||Year End||
|---|---|---|---|---|---|---|---|
||Notes|||31-Dec-24||31-Dec-23||
|||||_________||_________||
|Incomes||1||40,516||34,939||
|Expenditures -||2||-42,526||-33,855||
|Add Back - Repairs Charged against||||||||
|Maintenance Reserves Below||3||11,635||7,798||
|Interest Received||||0||-161||
|||||_________||_________||
|Net Operating Surplus (Deficit)||||9,625||8,721||
|Provision to Cyclical Repairs below||3||-7,200||-9,600||
|Provision to Long Term Repairs below||3||-2,800||-10,400||
|||||_________||_________||
|Available for Charitable Purposes||||-375||-11,279||
|Donations and Grants||4||0||0||
|||||_________||_________||
|Net Surplus (Deficit) for current period||||-375||-11,279||
|Funds Available for Charitable Purposes||||||||
|Balance from Prior year||||6,068||17,347||
|||||_________||_________||
|Balance C/fwd at end of Period||||5,693|0|6,068|-0|
|Maintenance Adjustments||3||||||
|- Provision for period (from above)||||10,000||20,000||
|- Charged against Provision||||-11,635||-7,798||
|- Interest Received||||6,468||161||
|Net Repair Reserve - for Period||||_________
4,833||_________
12,363||
|Maintenance Reserve||||||||
|Balance B/Fwd||||87,424||75,061||
|Balance of Maintenance Reserves - C/Fwd||||_________||_________||
|- Cyclical Reserve||3|-4,283||13,827|||
|- Long Term Reserve||3|9,116|92,257|73,597|87,424|0|
|Total Duttons & Allens Charity Funds|||________|_________
97,950|_______|_________
93,492||
|Funded by||||||||
|Cash at Bank and COIF Deposit account + Accruals||||£97,950|£0.00|£93,492|£0.00|
> Signed D.M.Louisson
Hon Treasurer
**Duttons and Allens Almshouse Charity**
1184288
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Page
31-Dec-24
**Trustees Repor** (Cont) for year end
## Notes to Accounts
- 1 Income - is derived from contributions from residents of the Almshouses. (last years revenue was overstated)
No funds were received from external overseas countries / donors
- No fundraising income was received in year
- 2 Expenditure - consists of the running costs of the two Almshouses as follows
||||
|---|---|---|
|of the running costs of the two Almshouses as follows|Year End|Year End|
||31-Dec-24|31-Dec-23|
||---------------|----------------|
|Water|442|1,153|
|Electricity|662|740|
|Heating Oil|9,622|6,127|
|Insurance|2,452|2,408|
|Repairs - before reserve adjustment|20,777|16,229|
|Other|1,793|539|
|TV Licences|8|15|
|Agents fees|6,770|6,644|
||___________|____________|
||42,526 0|33,855 0|
## 3 Reserve Policy
Our Reserve policy is currently under review, to assess the sufficiency of the provisions to date as given below.
The present reserves amount to (£4,300) towards the potential cost of Cyclical Repairs
and £9,100 for possible major Long Term repairs
which have been based on historic calculations at 18% and 25% respectively of residents potential contributions, and measured against relative costs over past fifteen years.
The Long Term need of a possible roof replacement of our Grade 2 listed property, has been a major consideration for the retention of almost all surpluses from the eight almshouses over recent history
In reviewing our possible future repair costs, these rates may be adjusted to try to cover anticipated future
costs, but subject to a short term adjustments should trustees deem this to be necessary.
## 4 Properties
The Charity has over many years acquired the rights over the two almshouse properties listed below
|||Insurance||
|---|---|---|---|
|||Value|Land Registry|
|Name|Address|30-Sep-24|Title No|
|The Duttons|High Street, Northleach, GL54 3EU|1,380,000|GR338272|
|The Allens|Mill End, Northleach, GL54 3 HJ|960,000|GR338289|
The values of these almshouses have not been incorporated in the accounts of this charity.
## 5 Independent Examination
With the charities income exceeding the £25,000 threshold, a report from External Independent examiner is attached
**Duttons and Allens Almshouse Charity**
1184288
Page 1
## **Independent Examiner’s Report to the Trustees for the Year ended 31st December 2024**
## **Respective Responsibilities of Trustees and Examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (or equivalent section for charities in Scotland or Northern Ireland), and that an independent examination is needed.
It is my responsibility to:
- i) Examine the accounts under section 145 of the Charities Act 2011 (or equivalent section for charities in Scotland or Northern
- ii) Follow the procedures laid down in the general directions given by the Charity Commission (or the Office of the Scottish Charity Regulator, or the Charity Commission for Northern Ireland).
iii) State whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Report**
My examination was carried out in accordance with the general directions given by the Charity Commission (or the Office of the Scottish Charity Regulator, or the Charity Commission for Northern Ireland). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently, I do not express an audit opinion on the accounts.
## **Independent Examiner’s Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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 accounts to be reached.
Signed: Dated: 24/10/25 Helen Jones ACA Monahans Accountants Oakley House Tetbury Road Cirencester GL7 1US