charlty number,, 1185276 WENLOCK ALMSHOUSES UNAUDITED TRUSTEES, REPORT ANO FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 DECEMBÉR 2025 DttwD.' E4a158d6255IIbSl4thggy&I(Obr1S111LVdlotooEÈth1o76I£ttÉagIE
WENLOCK ALMSHOUSES CONTENTS Page Rolirènco 2nd admlnlstyatlvé d4talls of the Charltyj Its Trustees and ad¥lseYs Trustees, report Independent examlner's report ststement of Ilnandal actlvlties 8alan¢e sheet Notes io tho Ilnancial ststeme*ts 8-18
WENLQCK ALM5HOVSES REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITI, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025 Trustees Mi C H Forbes Adam Revj M Doyle Brelt Dr D Belbln Mr l Reynolds Mrs J Luscombe Mr D T Wllson Mrs E R Mitchell thavlty reglstered numbéi 1185276 P¥lnelpal offlce Escr5ck Park Estate Escrsck Y019 6EA Se<rotary 53rih van Ka15beek Independent examlner Rachel Heath FCCA DChA BHP Professlon81 Servlces Llmlted Rlevaulx House I St M2ry'5 Court York Y024 IAkl Page I
WENLOCK ALMSHOLISE5 TRUSTEES, REPORT FOR fHE YEAR ENDED 31 DECErt48ER 2025 The tru5tee5 present thelr annual report together vAth the flnanclal ststements of the Chgrity lor the year l January 2025 to 31 Detember 2025. The trustees have adopted the provlslons of the Ststement Df Recommended Pra£tice ISOftPI °Accounting 3nd ReportlnE by Charlties. IN preparlng the annuAI report and fihanci31 statements of the ¢ha¥lty. The financial statements have been prepared In accord8nce wlth the attountlns pollcie5 set out In notes to tha accounts and ¢omply wlth the ch3rlty's governlng document, the Ch8rltle5 Att 2011 and Accovnting and Repartlng by Ch8rltles', Stotement of Recommended Pracllce èppllcable to ¢harltles preparlng thelr accounts In accDrdance wlth the Flnanclal Reportin8 Standard appll¢able In the UK and Republlc of Ireland published In October 2Ql9. ObJeeÉlves andoctlultles Poll¢les and oblectlves The purpose of the charlty Is tD malntaln thÈ Almshouses In Escrkk and to help the poor resldents In the Partshes of E5crlc* and Oelghton. The Trusteos tonllrffl that they have complled wlth thelr duty to have due regard to Charlty Comml551on g¢Jldance on publlc benellt when eyerclslng thÈlr power or dutles. A¢hlevements Gnd perfvrmunce a, Rthvlew of 8ftlvltles Escdck & Delohrtsn Charltles h&ve contlnued to Nalnlaln and Improve the latllitle5 at Escrlck Almshouses, Includlng 3n extenslon to property 59 Irt order to further the charlty's oblectlves, The charity has also reallsed the in¢ome shares held by the Cc)nsolldated Poor's ch&rltlgs ID make more produttlve use ol these funds, and ha$ removed the Consolldated Poor'5 ¢harltles Iiom the reg15tèr Bs part olmodornisation plans lor the charlty's structure, Flnundalrevlew . Golhg ¢on¢ern After maklng approprlate enquirles, the trustets have a redsonable expectatlon that the Charlty has adequate resources to contlnue In operatlon31 exlstence for the foreseeable future. For Ihls reason, they tohtlnue la Idapt the Eoin8 concern basls In prep3rln8 the Ilnanclal statements. Further detalls regardlng the adoptlon of the golng tontern basls tan be found In the accountlng pollcles, b. Reserves poll¢y The fruslees retaln a level of gener81 Income reserves In order to malntaln the Almshouses fpr future generatlons, The Trostees, oblectlve Is that r8sÈrve5 Should Thot fall below the level 0112 months, recurrent expenditure whlth, on the b?sls of curreiil expenditure levelsi 8lves a mlnlmurn level of requlred reserves of £14,000. At 31 December 2025, frÈÈ reservS were E61,79312Q24.. E57,5641, whlch Is BeDer?I lund3, net ol deslgnated fund5, Page 2
WENLOCK ALMSHOUSES TRUSTEES, REPORT ICONTINUEOI FOR THE YEAR ENDED310ECEIA8ER 2LI25 c. Rèsults The ¢harlty has a surplus lor the year, before Investment galns/llos£esl, of £8,154 12024.. £21,192). The galn on Inve5tmenls wès £IL,10812024.. £3,320). The oveiall surplus for the year was £19.26212024,. £24,5121. Funds carrled lorwird at the ye8r end are É1,040,45812a24., £1,021,196) of whlch E129,69912024.. £110,437) are unre5tr1¢red funds and £910,75912024: £910,7591 are ¢ndowmÈnt funds. 5trurture. goveihonce andmanaoement Constltutlo WenlockAmshouses Is a reglstered charlly, number 1185276, and Is constituted under Its Bovernlng document. b. Mothods ol appolntm2nt o¥ electlon of Trustèes The management af the Charlty Is the responslblllty ol the trrustÉes who are ele£ted and co-opted under the temis ol ihe Trust deed. plans for future perlods The charity w111 eontlnue to support the lo¢al Eummunlty by malntalnlng the upkeep of the Almshouses to a hlgh standard. Statement of Tru5tees' respanslbllltles The trustees ale responslble lor preparlng the Trustees, Report and the Ilnan£lal statements In a¢¢ordance wlth zppllcable law and Unlted Klngdom AccountlTFg Standard5 Iur*lted Klngdom GBnerally Accepted Accountln8 Pra£tlcél. The law appllcable to tharltles In EngSand & W2Sès reoulres the trustees lo prepare 1Sn?nclal statements lor each Ilnancl£l whlch Elve a true and falr view of the state ol affalrs ol the Charlty and ol It5 Incomlng reso¢Jrces and appllt8tlon of rE50ufce5, Ihcludln¥ 5ts Income and expendlture, for that perlod. In prerIng these Ilnanclal statetnent5, the trustees are r8qulred to: select sullable accountlng polItS and then apply them conslstentty,, obseNe the merhods and prlnclples of the Chailtles SORP IFRS 1021,. m2ke ludgments and accountl#g estlmatès ihat are reasonable and prudent. stzle whether appllcable UK Accountln8 Stsndards (Ffls 1021 havé been followed, subject to any mzterlal departures d15cIosed and explalnpd In the IlnBnclal st8temeiits,' prepare the Ilnantlal statements on the golng concern ba515 unless It Is Inapwoprlate to presume that the Charlty wlll contlnue In buslness. The truste8$ Ire responslble for kèepln8 adequate accounllng records thzt are sulft¢lent to Show 4nd explaln the charlty's transactlons and dlsc1050 wlth re3sonable accuracy at any tlme the Ilnan¢lal posltlon ol Ihe Chgrlly and enable them to en5urÈ thar the Ilnanelal statements comply wlth the Charltles Act 2011, the charlty IAccounts and RewJrtsl Regulaibns 2008 and the provlslons of the Trust deed, They are alsa responslble for saleguardlng the assets ol the Charlty and hence for taklng reasonable step5 for the preventlon and detectlon ol fraud and other Irregu13rltiÈs. Page 3
WENLOCK ALMSHOLISES TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED31 DECEMBER2025 Approved by order of the members olthe board of trustees and 51gned on thelr behalf by.. C B Foibes Adam Trustee L>ate'. Pa8e 4
WENLOCK ALMSHOUSES INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DKCEMBER 2025 Independent èxamlMeVs report to the Trustees olWerslo¢k Almshouse$ I'the Charlty'l I reporr io the char1ty trustees on my examln4tlon ol the account$ ot the charlty for the yg3r ended 31 December 2025. ResponslblHtles and basls of Yeport As the t¥ustees of the Charlty YOU 3re re5ponslble lor the preparEtlon ol the accounts In 2ccordance wlth the requlrements of the CharltlÈs Act 20111'the 2Qll Act'l. I report In respect of my examlnatlon of the Ch3rWs atcounts carrled out under 5ectlcn 145 of the 2LIII Act qnd In carrylng out my examlnallor) I have followed the appllcable Dlrectlons gen by the Ch4rlty Commbslon under sectlon 14515llbl ol the 2011 Act. Independent examlner's statement I hawe completed My examlnatlon. l Conflrm that no matters have come ttr my attentlon Ih connectl¢n wlth the examlnatlon gInE me cause to belleve that Sn 8ny mater121 respect.. aCCDuntlng reco¥ds were not kept In respect of the Charlty as requlred by 5ectlon 130 of the Act,, or the accounts do not atctsrd wilh thosè rectsrds. or the accounts do not comply wlth the appllcable requirements Concernlng the form and £ortténr ol accounts set Dut In the Charltie5 IA¢¢ounts and Reportgl Regulatlons 2(K)8 otherthan any requlrement that the accounts 8ive a 'truo 2nd fa1r' vlewwhlch Is not a m3ttèr co#slderp.d as part of an Independent Èxamlnatlon, I have no concerns and have come across no other matters In connettlon wlth the examlnatlon to whlch attentlon should be drawn In thls report In Drdei to engble a proper undeistandlng of the accounts to be leached, Slgned,. Oatgd,. 1710812026 G Slgnet ID.. WKOLTHN6ft1... Rachel Heath FCCA IKhA HP Profes51onal Seryltes Llmkad Rlevaulx House I st Mary's Court York Y024 IAkl P88e S
WENLOCII ALMSHOUSES STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 310ECEMBER 2025 tJnrestrl£ted funds 2025 ndowment nd5 2025 Total lunds 2025 Total funds 2024 Note lacome and endowmet)t5 from.. 28,783 3,976 28,783 3,976 32,153 3,516 Investmettts Total Incom¢ and endowments 32,759 32,759 3S,669 ExpendlturB on.. Charllable a¢tlvltle5 24,605 24,6Q5 14,477 Total expendlture 24,605 24,605 14,477 Net Ih¢ome belore n8t garn5 0 Investment5 Net galn$/ Ilosse51 on Investments 8,154 11,108 8,154 11,108 21,192 3,320 Nét movement In funds 12 19,262 19,262 24,512 Reconcillatlon of funds: Total funds brought forward Net movement Ih fund5 110,437 19,262 910,759 1,021,196 19,262 996,684 24,512 Total funds carrled forward 129,699 910,759 I,IJ40,458 1,021,196 The Stètement of flnanclal attlvltles Include5 all 8aln5 ind losses racognlsed In the year, All Income and expendlture derlve ffrom contlnulng actlvltles. Page 6 Du•rtl1kj5odbbO1Efjbb&29oh9O?1•c1Jb166&11WÉthK*SOmaao7d4knO?2o
WENLoa< AIMSHOUSES BALANCE SHEET ASAT31 DECEMBER 2025 2025 2024 Note FIKed assets T3n£lble assets Inv¢stments 910,759 106,6B7 910.759 91,654 1,017,446 1,002,413 Current assets Debtors io 1,453 23A37 1,585 19,353 Cash at kknk and In hènd 24,890 20,938 Credltors.. amounts lalllng due wlthln one year li 11,8781 12,1551 Net ¢urr8nt assets 23,011 18,783 Yotgl net agsets 1,040,458 1,021,19S thar5ty fvnd$ Endowment funds Restrlcted funds Unrèstrlcted funds 12 910,759 910,759 12 Deslgnated funds Gener21 funds 12 67,906 61,793 52,873 S7,S64 12 Total unrestrlcted funds 12 129,699 110,437 Total lunds 1,040,4S8 1,021,196 The Ilnandal statements wer8 approved and 8uthorlsed fvr Issue by ihe Trustee5 and sl8ned oth thdr behalf by,. C B Forbes Adam Chalrman Data: The notes on pagès 8 to 18 form part ol thes? flnan¢lal statements. Page 7
weNLOCK ALMSHOUSES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2025 Gener31 Informatkn Wenlock Almshousesls a charllable In¢orptsrated oigahlsatlon (cio) reglstered In England and Wales. The address of the reglstered offlce is glven In the charlty Informatloh on page l of these flnan¢lal 5tstements. The nature of the charlly'5 operatlons and prtndpal actlvltle5 Can be found on paEe 2, A¢¢ountlng poll¢les 2.J 8osls o]pKepuratlon olflnonclulstotements The Ilnandal Statements have been prepared In accordance wlth Accountlng and Reportln8 by Charttles.. Statement of Recommended Practlce appllcable to cha¥ltles preparlr¥g their occounts In aecordance with the Financlal Reporting Standard appllcable In the LJK and Republlc of Ire18nd Issued in October 2019, the Fln8n¢lal RÉprJrtinE Sl'andard applicable Ill the United KSngdom and Republlc of Ireland IFRS 1021, the Charltles Act 2011 ond UK Generally Accepted Accountlng Practlce. The Ilnanclal stètÈments have beem prep8red to glve a 'true 8nd lalr, vlew and have daparted Irom the Ch?rltlos IAccovnts and Reports) Regul2tloh5 2008 only to the extent requlFed to provlde 2 'true and falr, vlew. This departure hès Involved following the Charitles SORP IFRS 1021 published In OctobÉr 2019 r3ther than thÈ AccountlnE and Reportlng by charle$., Statement ol Recommended Prartice effertlve from l Aprll 2005 whlch has slnce been wlthdrawn, The Ilnanclal statemer]tS are prepared tsn a golng conr.ern b&515 under the hlstorlcal cost conventlon, modlfled to Include cerralh Item5 at falrvalue. The fln3nclal statetnpnts are piesènted in sterlln8 whlch Is rhe lunctlonal urrency of Ihe chirlty and rounded to the nearest £. WEnlork Almshouses méèts the delinltlon ol a public benefst ents'ty under FRS 102, A55ets and Ilabllltles are Inltlally retogn15ed at hi5torlcal Gost OT transa¢tlon value unless otherwlse Stated in the relevant accountlng pollcy. 2.2 Golng concern The Ananclal statement5 have been prepared on a golng concern basls Ss the Trustees belleve that no mate¥lal un¢ertalntles Exlst. The Trustees heve consldeied the level of funds held and the expé¢ted level of Income and expendiiuie For 12 months from auihorlslng these flnanclal statements. The budgeted Ineome and expemdlture 19 sultlclent with the level of reserves for the charlty to be able to cDntlnue as a going concern. 2,3 Income All In¢oMe Is rÈcoEnlsed once the charlty h8s entltlement to the Incom¢, It Is probable thgt the Intome wtll be reGelved and the amoont ol Income recelvable can be measured rell¢bly, Income tax recoverab In relatlon to Investment Income l.$ recognlsed &t the tlme the Investment Income Is receivable. Page 8 Dtil*(J1l8dbb625Trtrkn2qob989&¥tJw08%7(ffj[dlothEeI•w6Ikn&9109
WENLOCK ALMSHOUSES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accouhtlng pollcle5 Icanllnuedl 2.4 Expendlture ExpendSture 15 recognised once there Is a legal or constTUCtlve ob11ggtlon to Iransfer etoDoml¢ benellt to Ihlrd party, It Is probable that 8 transler of etanomlc benellts wlll be requlred In setttement dnd the amounl. of the ob11gatlon can be measured rellably, Expendlture on charltable actlvltles Is IRcurred 01) dlrectly undertakln8 thÈ actlvitles whlch further the Ch8rltVs oblectlve5, as w&ll as any assodated 5UPPOrt costs. All Éxpendltwre Is Incluslve of Irrecovèrable VAT, 2.5 Interest re¢efvuble Interest on funds held on deposlt 15 Included when receivable and the amount can be measured rellgbly bv the Charlt¥,' thls Is llormalty upon natlflcation ol the Interest paid or payable by the Instltutlon wltli whom the funds tre depositèd, 2.6 Tcxatlon The Charlty Is consldered to P8SS thÈ tests set out In Sch. 6, para. l of the Finan Act 2010. Aceordlngty, the comp8ny Is potentlally Éxempt from taxation In respect of Incorne or capitsl Ealns recelved wllhln categorles eovered by to IncotnÈ Tax Act 2007, Part 10 £21- 5537, to the extent that such Income or galns are applled excluslvely to charltable purposes. 2.7 fanglhlellx8d ossets depre¢l(rtlon All propert5es are re¥alued every 5 years, wlth addltlons In Intervening perlods belng stated at cost. No depreclatlon Is piovlded on propertles a5 they are Mzlntalned In è state of Eood repalr and accord5ngly the Trustee5 tonslder that the Ilves ol these assets 3re so long and resldu31 valuos, based on prlces prevallln8 ai the tlme of v£luatlon, are 50 hlgh that any depreGlatlon char8e would bè Inslgnlllcant, 2,$ InvÉstments Flxed 85set Investments are a form of flnantlal Instrument 3nd are Inlt1311y recognlsed at their trattsactlon ctrst and subsequently measured at 18lr value at the Bzlance sheet date, unless the valve carshot be measured rellably In whlch case It Is measured at cost less Impalrment. Investment Eain5 and losses, whÈthér rezllsed or unrÈtllsed, are cornblnd and presented as 'Galns1lL0$5esI on Investments, In the Statement ol Flnanclal ACtltIeS. 2,9 Oebtors Trade and other debtors are re¢ognlsed at the settrnent amount zlter any trade dSstount offered, Prepayments 8re valued at the amount p¥epald net ol any trade dlscounts dvo. 2.10 Cash ot bunk und In hund Cash at bank >nd In h7nd Includes cash and short-term hlghly Ilquld Investments wlth a short maturlty of three months or le55 from the ddte of acqulsltlon or openlng ol the deposlt or slmilar acttjunt.
WENLOCK AUVISFfOUSE5 NOTES TO THE FINANCIAL STATEMENTS FOR fHE YSAR ENDED31 DECffA4BER 2025 AtcountlhE polldes Icontlnuèdl 2.11 Llobllltle$ ITndprovlslt)ns Llabllltles are recognlsed when ihere Is art obllgotlon at the Balance Sheet date as a result of a past event, It Is probable rh£t a transfer of economic benoll wlll be requlred In settlement, and th8 amount of thé sottlernent can be estimated reliably. 2.22 Flnundollnstruments The Chailty only has Ilnoncl31 3ssets and Ilnanclal IlabllltlÈs of 8 klnd that quallfy as baslc ftnan¢lal Instruments. Baslc Ilnanclal In.5truments are Inltlally recognlsed at transacllon Voilue and 5ubsequendy measured at theli settlement value wlth the exceptlon ol bank loans whl¢h are subsequently measured at mortlsed cost uslng the effective Interest methad, 2.13 Funduc¢auhtlng Generil funds are unrestrlcted funds which 3r@ available lor use at the discretlon gf the Trustees In lurther?n¢e ol the goneral obleetlves of the Charlty and whlch have not been designated lor oiher purposes. Deslgnated funds cornprlse unrestrlcted funds that have been set aslde by the Trustecs lor partl¢ular purposes. The alin and use of trach de51gnated ftjnd Is set out In the notes to the fin3n¢lal statemeNts. Endowment funds are expendable funds whlch are held on trust to be retalned lor the beneflt of the charlty as a capltal fund. Any Income generated Is traated es unre5trlctÈd Funds. Any cipitsl galns or105595 arlsin8 form part of that fund. Investment Income galns and lossts are allocated to the approprlate fund. Intome from Charltable 4¢dvltles Unrestrlcted funds 2025 Total fund$ 2025 Total funds 2024 Almshouses Conlrlbutlon5 011 Recelpts 27,044 1,739 27,044 1,739 29,432 2,721 28,783 28,78a 32,153 Total 2024 32,153 32,153 Page 10 LWtsyfiID..LES8db2SGrdbb1I9Ob$utlJbf65aI70d1ddD6SIAQ7O11[•L9lO8
WENLOCK ALMSHOUSES NOTESTO THE FINANCIALSTATEMENTS FOR THE YEAR ENnED31 DECEMBER 2025 Investment Income Unre5trfcted funds 2025 Total funds 2015 Total funds 2024 Accumulatlon dlvldend5 re{Vable Bank Int8rest receivable 3,925 51 3,925 si 3,485 31 3,976 3,976 3,516 Total 2024 3,516 3,516 Analysls of eKpendlture oh charltabl• actlvttlls Summt¥ry byfund type Unrestrlcted funds 2025 Total 2025 Total 2024 Charltable actlvltles 24,605 24,605 14A77 Total 2024 14,477 14.477 Analy51s of expendltule by 4Etlvltl ndertaken dl¥a¢tly Support Costs IOZ5 2025 Total funds 2025 Total funds 2024 Almshouses Contrlbutlons 22,103 2,502 24,605 14,477 Total 2024 12,085 2,392 14,477 Page 11 DwJNnlItr.¢¥è51dbDOWblb¥89IUeDWOl1D66sD7o46Cg&9IoA
WENLOCI(ALMSHOUSES NOTES TO THE FINANCIAL STATEMENTS FOJI TrIE YEAR EPIDED51 DSCEA48ER 2025 Analysls of expendlture by acllvltles [connUe Analysls of dlrect ¢osts AIMshouse5 Contrlbutlon5 2025 Total futtds 2025 Total funds 2024 Rate5 and water U8ht and heat Repalrs end malntpnance Insurance 1,876 1,582 15,753 1,324 551 1,876 I,S82 15,753 1,8Zq 551 1,404 3,Q02 5,08? 1,318 762 Upkeep of grounds Sundry expenses Electrlcltv 852 852 512 165 16S 22,103 22,103 12,085 Total 2024 12,085 12,08S Analysls ol support cost5 Almshouses Contrlhutloms 2025 Total funds 2025 Total funds 2024 clerks salary Independent examlner's lees I,ioo 1,402 I,ioo 1,4Q2 t,ioo 1,292 2,502 2,502 2,392 Total 2024 2,392 2,392 Page 12
WENLOCKALMSHOUSES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Trustees, rèmuneratlon and expenses Durfng the year, nD Trustees re¢elved any rÉmuneratlon arother benefits12024- £NILI. Durlng the year ended 31 Decemb2r 2025, Trustee expenses have been Incurred12024. £NILI. Tangfhlo Il¥ed asset5 Freehold property Vuluation or cost At l January 2025 910,759 At 31 Dember 2025 910,759 Net book vulue At 31 December 2025 910,759 At 31 December 2024 910,759 ThÈ Almshouses are sltuitÈd on the Maln Street In Escrfck. They have been Included at Wdluatlon ol E705,000 85 valued by 5tephensons Estete AEents on 23rd Decevnber 2021, alon851de 3ddltions of £16,978 In 2022, £183,IY5 In 2023 and £5,646 In 2024 to the Almshotsses. Page 13
WENLOCK ALMSHOUSES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Flxed ass81 Investment5 5ted Investments Cost orvolutytlon At l January 2025 Relnvested dlvldends Revalultlons 91,654 3,925 11,108 At 310e¢ember 2025 106,687 NEt hook ¥uluÈ At 31 December 2025 106,687 At 31 December 2024 91,654 io. Debtor$ 2025 2024 Due wlthlk) on¢ yeor Trade debtor5 537 786 Prepayments gnd accNJ&d Incotr 916 799 1,453 1,585 ii, Credltors,, Amounts falllni due wlthln Ohe year 2025 2024 Trade credltors Accruals and deferred Income 21 905 1,857 1,250 1.878 2,155 Pzge 14
WENLOCKALMSHOUSES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DFCEMBER 2025 Statement of funds statem¢ of funds- currant year Balan¢0 ot I january 2025 BilaDGe at31 (Losses) December 2025 Expendlture UnrestrlrtedAunds Desl4natedlunds Extroordlnary repalr fund 52,873 3,92S 11,108 67,906 Generuljunds Gener31 funds 57.564 28,834 124.6051 61,793 Tot¢71 Unrestfflctedlund5 110,437 32,759 124,6051 11,11 129,699 EndowrnÉntlunds Property 910,759 910,759 rotoloAJunds 1,021.196 32.759 124,6051 11,108 I,Q40,458 Page IS I.COl1bGsfebba29O98Y4tJè17fthIth•S•adll8Ol4kn1V1¢j
WENLOCK ALMSHOUSES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 12. Statement otfunds Icontinuedl Statement of luhds" prlor year Balance at l January 2024 Balance at Galnsl 310ecembe¥ 2024 Transfers Inlout Income Expendlture Unyestilcted lunds Deslghotedlunds Extraordlnary repalr fund 51,714 3,485 IS,6461 3,320 52,873 6eh8rtsllunds General funds 39,857 32,184 114,4771 57,564 rotal Unrestrlcted lund5 91,571 35,669 114,4771 15,6461 3,320 LIO,437 Endoffti¢ntfunds Property 905,113 5,646 910,759 Totul offund5 996,684 35,669 114,4771 3,320 1,021,Ig6 The Endowment fuhd relates to rhe value of the land sltuated èt Escrlck wlth the Almshouses thereon known as Wenlcck Almshouses ISÈÈ note 81, The transfer In both yeirs are In relatlori to addltlons made to rhe propertle5. In 201B, the endi)wment fund also Included the Income shares of the Consolldated Poor's ChaTltles as pey the Charlty Commlsslon Scheme datèd 1st September 1967. Followlng resolutlon by the rrustees of the ch?rlty èt meetlng on the 2nd july 2018, It wa$ 38reed upon to dlsp05e of the Income 5h?res and transfor these funds ¢0 restrlcted luAds. The tlustees are satlsfléd that thls wlll allow lor the purpose set out by the consolldated poor, chèrltles to be fulfllled more effectlvÈl¥, On merging wlth the CIO Wenlock Almshouses In a prlor year, the restrlttlons on the general funds and extraotdlnaiy repaSr fund that had been In pl#te under the prevlous governlmg documents were removed and a transfer was Included In relatlon to these funds as at the date ol the merger. The extraordlnary repalr fund was ts8nslerred to deslgnated funds lo be held for the eXtraordln3ry repalr, Improvement or rebulldlne of the Almshouses. Page 16 '.r4SBdbb615511M2qObgfjWw5017W1dW¢o?61l
WENLOCK ALM5HOUS£5 NOTESTO THE FINANCIALSTATEMENTS FOR THf YEAR ENDED 31 DECEMBER 2025 13, Summary offund5 Summary of fund5. ¢urrent year Yalante at 31 ILos54sI December 2025 J8#ugry2025 Intom Expehdlture Oe51gnated fund5 General funds Endowrnent funds 52,873 57,564 910,759 3,925 28,834 11,108 67,9Q6 61,793 910,759 124,6051 L021,196 32,7S9 124,60SI 11,108 1,040,458 Summary of lunits- prSor year Balance at l Januarv 2024 Batan¢e at G8lnsl 31 DÈcÈmber ILos5esl 2024 Tr3n5fer5 Inlout Income Expendltu¥e Des18nated funds Genero1 funds Endowrnent funds 51.714 39,g57 15,113 3,485 32,184 15,6461 3,320 52,873 57,564 910,759 114,4771 5,546 996,684 35,S69 114A771 3,320 1,021,196 14. Analysls of net 85set5 betweon funds Analy51$ ol net assets betWE8h lund$- current ye3r Unrestrlctad Endowmeat funds funds 202S 2025 Total funds 2025 Tanglble Ilxed assets Fiyed asset Investments 910,759 910.759 106,687 24,890 11,8781 106.687 24,890 11,8781 Currpnl 3ssÉts CrÈdltors due withln one year rotol 129,699 910,759 1,040,458 Page 17 LlID..vj1ps*lbb6l65th29£I984a&[138l1lldS4éth1o76IrfO9lQ1
WENLOCK ALMSHOUSE5 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED3J DECEMBER 2(125 14. Ahaly515 ol net assets between funds Icottiinuedl Analys18 of nèt assets betweort funds- prloryear Unrestrlcted funds 2024 Endowment funds Z024 Totsl funds 2024 l?nglble flxed assets Fixed asset Investments Current assets 910,759 910,759 91,654 20,938 12,1551 91,6S4 20,938 12.1551 Credltors due wlthln one year rot¢71 110,437 910,7Sg 1,021,196 15, Related party transactlofts There were no related pèrtytransactlons durlng Èkther perlod. Paae 18 DOC4h 1D..¢4A*SOdbbWmb2Ob9S9rdJbf1EII1m1rfthèdlTéI6ttÈ2l1j
Part of thevM¥: Group Our ref-. RHIMG/E22010 2 July 2026 Wènlock Almshouses Escrick Park Estate Escrick York Y019 OLB Dear Trustees The representat1on letter is provided in connection with our independent examlnation of the Charity's financlal statements for the year ended 31 December 2025, Goneral You acknowledge that the work performed by us is substantially less in scope than an audit performèd in a¢¢ordance with International Standards on Auditing (UK) and that we do not express an audit opinion. You confirm that the charlty was entitled to exemptlon under sectlon 144 of the Charities Act 2011 the requirement to have its financial statem@nts for the flnancial year ended 31 December 2025 audited. You h8vÈ fulfilled your responsibilities as trustees as set out in the terms of our engagement letter, under the Charities Act 2011 for preparing financial statements in accordance wlth applicable law and United Kingdom Accountlng Standards (United Kingdom Generally Accopted Accounting Practice). for being satisfièd that they glve a true and fair view and for making accurate representations to us. You confirm that transactions undertakon by the ch8rlty have been properly reflected and recorded in the accounting records. You confirm that all the accounting records have been made available to us f or the purpose of our independent @xamination and that you have provided us wlth unrestricted access to all appropriate persons within the charity, and with 211 other records and related information requested, including minutès of a11 management and trustee meetlngs and correspondence with The Charity Commission. You confirm that the financlal statemer)t5 aré free of material misstatements, including omlsslons. Gr•ai Place BHP ETv5Jil.. Tel,.0333123 7171 PrimeGlobal WO c•rtjr BAP Is a trading tme of BHP Professlon41 Services Llffllted, a lirnited c(Knp8ny reglsterpd under number 16681958 in England W31es and wlth its register6d office at Alberi Works, 71 Sidney Street. Sheffleld. 814RG. www
Part ofthe $1&M&.. Gloup Assets and liabilfriie$ You confirm that the charlty has satisfactorytitle to all assets and there are no liens or encumbrances on the charity's assets, except for those thèt are disclosed in thè notes to the financial statements. You conflrm that all actual liabilities, contingent liabilities and guaranteès given to third partles have been recorded or disclosed as appropriate. You confirm that you have no plans or intentions that may materially alter the Carrylng value and. where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements. Accounting astimates 10. You confirm that the methods, data and significant assumptions used by YOU in making accounting estimates. and thelr related disclosures. are appropriate to achievts recognition, measurement and disclosure that is reasonable in the ¢ontext of the applicable financial reporting frameworL We confirm that we conslder that the freehold property valuation of £910.759 is a falr reflection of the fair value. 11. Legal claims 12. You confirm that you have disclosed to us all elaim5 Sn connection with litigatiors that have ljeen. or are expected to bè. received and such matters. as appropriate, have been properly accounted for and disclosed in the financial statements. Laws and regulatlons 13. You have disclosed to U5 all known instances of non-compllance or suspectèd non-compliance with laws and regulations whose effects should be consldered when preparing the financial statements. Related parties 14. You eonflrm that related party relatlonships and transactions have been approprSatèly accounted for and dis¢105ed In the financial statements. You have dlsclosed to us all relevant Information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislatlve and èccounting standards requlrements. Subsequent avents 15. You confirm that all events subsequènt to the date of the flnancial statgments which rèqulre adjustment or disclosure have been prop8rly accounted for and dlsclosed. Going concern 16. You bèlieve that the charity's financlal statements should be prèpared on a going concern basis on the grounds that current and future sources of fundlng or support will be more than adequate for the charity's needs. You have considered a period of twelve months from thè date of approval of the financial statements. You believe that no further disclosures relating to the charity's ability to ontinue as a going concern need to be made in the flnancial statements and that the disclosure in r*ote 1.2 adequately discloses your considerations In regard to golng concern.
Part ofthÈSUM Grants and donatiotis 17. You confirm that all grants, donations and other income. the receipt of which is subject to specific terms or conditions, have been notif led to us. There have been no breaches of terms or conditions in the application of such income. 18. You conflrm that all income reoeived with known rèstrictions in application has beèn recognised appropriatèly as restricted income in the financial statements. Yours faithfully BHP Professional Services Limited The above representations and confirmations are signed on behalf of the board of dlrectors/trustees by.. Isign8ture) S IDirector/Trustee) {Datg1