Charlty regl$lr•tlon number 1199976 Company regS•tratlon number CE029913 IEngland and Wale*l ALMSHOUSE OF ROBERT STILES CIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 24 JUNE 2025
ALMSHOUSE OF ROBERT STILES CIO LEGAL AND ADMINISTRATIVE INFORMATION Mr F Pamell MT D Rlchar(180n Major J Sibbald Mr P Nthvton MrAHunter Mrs L Tum5end Mrs J lQngdon Mr S Cunningham (APnIed 12 May 20251 Charty numbgr (England and Wal) 1199976 Prfnclpal addross Jestws Tothlll Bur9h¢e Newbury Beth8hiro RG20 9ED Indfrpgndent oxamln•r Chopman Worth LimrtwJ 2 The Old Estste Yard High Street East Hendred Wanlagg Oxfordshire OX12 8JY
ALMSHOUSE OF ROBERT STILES CIO CONTENTS Twste83' rerxyt Indgwndont oxaminerfs repjrt Statement offinandal 3G*vths ststement offinancial posrfaon Notes to the financial ststements 6-12
ALMSHOUSE OF ROBERT STILES CIO TRUSTEES. REPORT FOR THE YEAR ENDED 24 JUNE 2025 The trustees present Iheir annual reFtirt and finandal 81alements for the year énded 24 June 2025. The financial slalemenls havè been prepared in accordance with the accounllng polics sel out In note 1 to the financial statements and comply wilh the charity's goveming Iument, the Charils Act 2011 an¢J "Acco¢Jnling and Reporting by Chanlies.. Statement of Recommended Practice 8ppluble lo charibes preparing their accounts In accordance with (he Financlal Reporting Standard applicabl8 in the UK and R¢public of Ire14nd IFRS 1021" (effective 1 January 20191. Oblectlv•• ind actSvltlo8 The chanty'$ objective Is the provision otAlm$house atMmodatK1rt lor the people of Wantag8. The charity aims lo help people with litt cap¢tal and reStrted income by provKYing accfjmmodab.on in the town The Iruslees invite app1tiOnS from appropriat• Peop and maintain a waib.ng list untsl vacanu¢8 b¢¢ome av8ilabSe. The trustees have pa due règard lo guldance 18sued by the Chanty Commission in de¢Sing what actsvtbgs tho chanty should undertake. The charity ha$ carried oth its duty regard lo th8 public benefit and the objeetNes ot the charity. Achl•v•m•nl• •nd porformanc• As at the 14th February 2023. the charity changed its organh8alSonal Slructuie from an unlncorporated charity lo charitable ineorporaled organisalion ICIOI. As such, the rernaining reserves. as8els and liabililios were transferred lo the new CIO entity 88 at that dale. Fln•nclal revl The tru$leg$ gr8 Consc5 thal the age of tho li8led buildings that compri tho Alm$hou$o o¢¢ommod¥tion m••ns that they require regular maintenanc£ and a subject lo auinquennial Ttviaws. During the year there have been structural improvements lo seveial ol the propert5 whith wsl approx¥nately £11,9CQ. The charity has a total of nine AJm8house properhos owned ty the ¢harlty In rtherIne¢ Oft Charitsblo ObPc. In order lo have 5uffick8nl financial $OUrceS available to meet the eosl ol work$ that mlghl ne*J lo be car0 wt as a roiuh of the Qulnquennlal rnport, tha trustees have retained reserves for this purpos8. The r68eThes at the end of the Pre¥u$ financial year 24th June 2024 amounted 10 £324.398. OurirwJ Ihe year en¢Jed on the 24th June 2025, the charrty's Income exceeded its exFendilufe by £6,593, and Ihls surplus was incfeased further by gains on investrnenis of £4,090. As a resutt, al the end of the financlal perlod tho charity's roserves totalled £335,079. Of this total, £162.701 is ts.ed up in freehold land and buildings. The remaining reserves
ro split beeen investments (approximately thIrdS) anii bank balances lapproximalety on&llthirdl. The chanty
18 responsib for the cgre ol hislorl¢, Ilsted almyhouse properties in Wanlage and accordingty can face substsntsal fep8ir aThJ Maintenan costs. Because of the Irregular and sometimes unexpected ar4d subslAnthg1 nature ol sh sts, the trustee8 ConseT rt appropriate lo maintain reseNes of around the ¢urTenl level The trustees have 88ses8ed the major risks to which the chaiity Is exposed, and are ylisfiéd that Jystems are In PrE to mItate exposure to the major riskts, 8tructure* gov•rnanco and management The charity 1$ an charitablo incL)rporatod organisabon registsied with Compan5 House and tho Chaiib8s Ccmnmission.
ALMSHOUSE OF ROBERT STILES CIO TRUSTEES. REPORT (CONTINUED) FQR THE YEAR ENDED 24 JUhlE 2025 The trustee5 who seNed during the year and up to the ¢J8te of signature ofthe financial statements were. Major J Sibbald {Chaimianl M¥ P Nthvton Mr F Pamell Mr D Richardson Mr E Johnson MrA Hunter Mrs L Townsend Mrs J Kingdon Mr S Cunniroham Res3ned 2510Y2025 Reskjned 1WQm5 AppoÉnted 12105r2025 The Tt is administered by a management commsttee cx)nsi81ing ol all the TfU5tees, which lakes all Poli and executive deasitins lating to the Trust A minimum of ordinary meets'ngs of the Trustees are held per year and tr0 such meetsngs were hekl in the period under reporL The Trust's bankers are theTSB, Wantage. The Trust and its trLbsie88 do not act as Custodian trustee5. The trustees declare that the were no serious inadents or other matters Telating to this charity during the finanti81 year that this report covers. The trustees, reportwas approv by tho B¢ard of Trustees. Major ! Sibba Chalrnian Date..
ALMSHOUSE OF ROBERT STILES CIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ALMSHOUSE OF ROBERT STILES CIO I report lo tl)e twstees on my examination of the fln#ncl818lalement8 ol Almsho(tie of Robert Stiles CIO (the charity) lor th8 year en¢Jed 24 June 2025. Rgspon•lbllltles Ind ba•1• ol roport As the trustees of the charity you a responsiblo for the preparation ol the finanelal 8tAt8ments In actordanee with the requirements of the Charille8 Act 2011. I rgport in fespect ol my examinaknon of the ch8rity'B financial glalemenlg carrd out under séction 145 01 Ihe Charities Aet 2011. In catrying out my ex8minalion I have followed the Directs'ons gNen ty the Charty ComrnisSJrn under sethon 1451511b) of the Charitw Acl 2011. Ind•p•nd•Trt •xamln•V •tstam•nt Your attention is drawn to tho fact that the charity has prepared the financial statements in acc4)rdanG8 with the levant version ol the Stslemenl of Recommended Practice applicable lo charit5 preparing their financi81 slatemenls in aCrdance with the Financial Reporb"ng Slandard appluble in the UK and Republic of Ireland IFRS 1021 in preference to the Accountlng 8nd Reporting by Charib'es,. Statement of Recommended Practice 1ssued on 1 ri12005 which is referred lo in Ihe extsnt rogulalions but ha$ now been withdrawn. l understand th81 this has been done in or¢eT for the financial statements to provide a tru8 and fair viow in accofdanee with UK General Accepted Aco)unting Practice. I havè" tompted my éxamination. I confirrn that no tnotterl have cc4M my 8tt8"htiorf irt connection willl ffté examination gNing me cause to believe that in any material respèct.. accounting records w8re not kept in pect ol the charity as required by section 130 of the Charitw A¢t 2011. the financial statements do not accord with those records.. or the financial statements do not compfy with e applicable Tequlrements concmiry the forn and content of finanaal statements set out in the Charits {Accounts and Reports) Regulabons 21)J8 other than any ulrnent that the financial slatements gNe a In and fair view, which 1$ not a matter considefed as part of an independent examinatson. I have no concems and have come across no other matters In connectson wilh the examination lo whKh attention shouk1 be drawn in this report in order to enable a proper undor5tanding of the ffinancial ststements to be reacthed. Anna Capman FCA Chapman Worth Limited 2 The Oid E51ate Yard High Street East Hendr Warrtage Oxfordshire OX12 8JY 03 Dec 2025 Dated.. ...........
ALMSHOUSE OF ROBERT STILES CIO STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 24 JUNE 2025 Unrotrlctod Unrogtrfctad fund• nd 2026 2024 In¢om• from: Charitable Investments 28,201 1,713 Telal Incomo 37,8¥3 40,313 charitab aciNlbes 27,885 47.516 Net gains on inVeSts 10 4,090 8,612 Not IncoM(expendItuTO1 and m1>vent In fund• 14.098 RonCIlIatIOn of funds: Fund balance5 at 25 June 2024 324,3 322,987 Fund balance8 at 24 Jun8 2025 338,494 324,3g6 ststemenl of financtal activities includes all gains and tosses reLwnised in the year. All income and eXpeArtre denve from conb'nuing ath"vib"es.
ALMSHOUSE OF ROBERT STILES CIO STATEMENT OF FINANCIAL POSITION ASA T24 JUNE 2025 2026 2024 Nots• Flx•d au•ts T•ngiblÈ assets Invostrnents 12 13 166,118 118,083 166.118 113.992 284,199 280.108 urr•nl M••t• 14 Cash at bank and In h 55,022 48,165 55,327 48,470 Crodltor8'. amounts f•lllng du• wlthln t)Thg yoftr (1.0321 (4,1821 N•t currnnt •M•ts 54,295 44,288 Total as••ts l••1 ¢uir•nt Il•bllltl 338.494 324.396 Th• funds ot the charlty unrestrc (uThJs 17 338,494 324,396 338,494 324,398 The financial Statement8 were approved by the InJ6tees on ......................... or J Slbbald IrmaD
ALMSHOUSE OF ROBERT STILES CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 24 JUNE 2025 Accountlng pollcle• Charlty Inforniatlon Almshouse ol Robert Stiles CIO 18 B chadlable Ino)rp)raled organwlion feg151ered wrth Companies House and Ihe Charities Commission for England and Wales. 1.1 AccovntSng ¢onv•ntlon The financial slalements have been prepared In a¢cordanee with the ehanty'3 Articles ol Asgociation. the Charrties Act 2011. FRS 102 'The Financial Reporting Standard applubk in the UK and Republic ol Ireland. {'FRS 102.1 aftd the Charities SORP "Accounting and Reporting by Charities". Stsiernent of Recomrnended Prathce applicable lo tharities preparing their accounts in accordance with the Financial Reporting Standaid 8pplicable in the UK and Republic of Ireland IFRS 102}. (effective 1 January 2019). The charity is a Public Benefft Enttty as defined by FRS 102. The chanty has taken advantage of t provisions In tho SORP for tharities not lo prepar6 a Statement of C•sh Fl(wn. The finanryal slalements h8ve departed from the Charities {Accounts and Reports) Re9ulalions 2008 only lo the extent wuireil to provKJe a true and faif view. Th18 departure ha¥ involved following the Ststemenl of Recommended Practice for charities apptying FRS 102 rather than thé vérsitin ol thè Stalèmènl of Recommended Practi whth is referred to in Ihe Regulatsons bul which has Since been wrthdrawn. The financial slatements afe prepared in 51erling. which is the functional currency of the charlty. Monetary amounts in these finanaal Statements are rounded to the are$l £. The financial statèm6nt8 have been prepared under th6 historical eosl eonvenlion. mixlified lo include the fevaluabon ol fréehold properties and lo include invesbment proFerties and certain financial inslrumenls •1 fair value. The prinopal accounting policies adopted are Sel out below. 1.2 Golng ¢oncom At thè bme of approving the ffinaneial stslementg, the tru9tees have 8 reasonab expectation that thè charity has adequate rosources lo ¢onllnue In op8rallong1 exlstence for the forese8abl¢ fviur•. Thus the trustees conb.nue lo adopt the going conrn bas¢s of accounting in preparing the financial statements. 1.3 Charltable funds Unrestricted funds are availab for uso al th¢ dis¢relon of the trustees In fvrther0n ol Ihelr charrtabl8 Restricted lunds are subject to specffic condition$ by donors or grantors ag to how they may be used. The pvrpow 8nd of Ihg ro$triW fvnd6 am 601 out In the nol•8 lo finan¢lal Blatgments. Endowment fvnds ale subject to 8pecifK conditions ty donors that tho capitsl musl be maintalned by the 1A Inc10 Incy)me is recoonised when Ihp chanty Is leoally enlrtled lo il after ony perfOnTran condition) hove been mot, the amounts can be measured reliably. and il Is piobable that Income will be r8¢eiv0d. Cash donab.ons are recognisad ¢M receipt. Other donation8 are ieco3nised once Ihe charty has been r*olified 01 the donabon, unless pertomiance eondillon$ requlie deferral ol the amount. Intom6 lax iecoverabk8 In relation to d¢)nations retxived under Gift Aid or deeds ol covenanl18 reeognlsed èl thè lime ol the donabon.
ALMSHOUSE OF ROBERT STILES CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 24 JUNE 2025 Aceountlng pollcle• Icontlnuodl Legac8 8re cOgnised on recelpl or olherwise11 the charty h8$ been notified of an Impending distributn. the amounl is known, and receipt is exp8cled. If the amount Is not known. the g3¢Y ss treated a$ onb"ngenl asset. 1.6 EXndttUr4 Expendilur8 is recogntsed once there 18 a legal or conslrucliv8 obligation lo Iransler economic benefit 10 a third party, Il is probable that a transfer of economic benefits will be required in setuemenl. ond the arnount of the obligation can be measured reliably. Expenditure 1$ ¢lassified by activity. The costs ol èach athty 8re made up of the lotsl of direct eosts and shared costs, including support costs Invofved in undertaking each Hctsvity. Direct costs attributable lo a single aelivity are alloc8ted directly lo that ath"vity. sha costs which contribute lo more th8n ¢ne aets'vity and support CO515 which are not attributable lo a Sing actlvity are appgrtionod betsveen those aCtN¢S on a basis consistent wilh the use ol re80Ufces, Central staff costs are all¢)caled on the basis ol tsme Spenl and deprecialion charges are allocaled on the porti¢)n of the assel'g u8e. 1.6 Tanglble fixed assots Tangible fixed assets ale initially mea8urod 81 cost and sub80quonty mea8ur•d al cost or valuation, nel of depreciatson and )ny imp8imenl10¥8e8. The Iru$tees aT8 88ti8fied that the property can bo expoded lo retaln a reBKJual value groaler than rts onginal co$t. They acknowledge that thi8 d8pends on the property belng kepl in good repair. They also acknowkdge that it will be appropriate, in line with aeLounling standafds, to consider each year whether the carrying value has been impaired. Fffjehokl lJnd and buikling8 The gain or loss 8rf51ng on the dl$posal ol an asset Is dètenmln a$ the dIfferen tetrween the sale proceadi and the carrying value of the Asset, and Is recoanise(I In the slalemenl of financial actNrtRs. 1.7 Flxbd assèt Invoslments Frxed 8$sel inve8tmenl¥ are Inth'8lly mea8uTed al tron89Ction PTice excludiry transg¢tion c¥Jgts. and afe subsequentty measured al fair valLbO at each reporting date. Changes in fair value are rec4>Jniwl In net in¢omellexpendilurel for the year. Transaction costs are oxpensed aB incurred. 1A Impalmi•nt of flxed ••••ts AJ eath reporting end date, the charrty revlthvs the carying amounts ol its langiblo •gsets lo detemiino whether thorp i? any indicalion that Ih98e Ossets have Suffered an Impairment loi?. If any guch indKat exists. the rewverable omo¢Jnl of the a088t Is e6tsmaled in order to deiemiine Ihè extent of the Impaifmenl ss {rf $ny} 1.0 C4•h •nd c•sh gqulvJl•nls Cash and ¢ash equivalents include c88h In hand, deposlls held at call wllh banks, other short-temi U1 Investfnents with owin81 molunbes ol three months Qf 1988, and bank overdrafts. Bank overdr8ft• ar• 8lThvn within borrowings in current lbillO&.
ALMSHOUSE OF ROBERT STILES CIO NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 24 JUNE 2025 Ac¢ounllng pollclgs (COnnu•d> 1.10 Flnanclal Instruments The ¢harity has elected to apply the provisions of Section 11 'B89K Fin8na81 Instruments, and sects.on 12 'other Finanal Instruments Issues, of FRS 102 lo all of its financial in51rufftents, FFnanual instruments are recognised in the charity'$ balanc4 $he¢l when the charity becomes paty to the contractual provisKns of the inslwmenl. Financial assets anty liabilits'es are offset, with the nel amounts Pfesented In the finanrAal ststements. when there is a 9allY enforceable right to sel off the recognised amounts and there Is an intenb'on to 8etU8 Gn a nel basis or to realise the assel and setue the liability simullaneousty. Baslc flnan¢l•l a33ets Ba51c flnantlal assels, which ificludè dobldr8 attd ta$h ahd bank balance8. aré Iniually measured at transaction price including tsansaction costs and are subsequently carried at amortTrsed cost using tre effectNe interest method unless the 8trangernenl constrtules a financing transaction. where the transaction is measured al the present value of the futu receipts discounted at a mad(et rale of interest Financial assets dassified as re¢eivab6e within one year are not amortised. Bas1¢ ffn•n¢lal li•bllltlg5 Basic financial liabilib'es. including creditors and bank loans are inrtialty rrtognise<l at transactton price unkss the arrangement constilules a financing tran58clion, where the debt instrument 1$ measured al the present value of the lutLtre payments discounted at o mBrket rBte of interest Finanaal liabilities dassffied as payable WTthin one year are not amortised. Debt instnjments are subsequenty carried al amorbsed cost, usiro Ihe effective interest rate methcJ. Trade creditors are obligabons to pay for 9oods or seryices that have been acquired in the ordinary course of operation5 from suppliers. Amounts payable are Classified as current liabilib.es if payment is due within one year or less. If not, they are presented as non-current liabllrts. Trade credrtors are rec4Jgnised ints'alty al transaction price and subsequenuy measLtred al amortised cost using the effective interest method. Darncognldon of Ilnanclal Ilabilhlgs Financial liabilities are derenised when the charity's contractual obligations gxpire or are discharged or can1. 1.11 Employeo beng11ts The cost of any Lsnused holiday enlitlemenl is r8cognised in the perictyd in which the employee's ser4w ate reNe. Terminabon benefits are recognised immediately as an expense when the ehafity is dèmonstrabty commrtted to 18miinate the employment of an employee or lo provKle tem)inab"on benefits. CrSU¢•l accountlng ostlmatsj and ludgomonts In the appltIon of the tharity's accounting poliue8, tho trLslee$ are required to make judgemen eslThte arKt assumpbons about the cairying amount of assels and liabilities that are not ieadily apparent from other sources. The estrmates and associated assumptions are based on hisloiical experience and other factors that are consklefed to be relevant. Actual r88uIts may differ from theyg eslimale¥. The e6tymate6 and undertylng assum tion8 8re review on an orYJoin9 basi8 Revisions lo accountsng e5dm8tes are recA)gnised In the per In whl¢h tho oslimal¥ Is rev158d whole the revlslon affects onty that peri¢yJ, or in the penod of thg ievision and fulLJre peii(Kls whtrre the rovision affects btsih current and fulvm peiiods
ALMSHOUSE OF ROBERT STILES CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 24 JUNE 2025 Charftsbh actlvlil•• 21ni 2024 AlmsFeople's ¢ontrtNJlion 36,201 lTrc¢)m? from Invo•lmgnt• Unrg8trl¢tod Unrmtrlctèd fvnd$ fun 2025 20 Income from listed inveslments 1,713 Exyndlturo on eharltable actfviti Total 2025 Total Dlrect costs Cepwation and Impalmnt Provision and maintenance of Amshoyses 3,415 40. 24,353 24,353 44,270 Sharo of Support and govemanco costs Is•e nots 61 Support &)veman 2.25C 1,032 27.885 47.51e Anaty818 by fvnd Unrestrrted lunds 27,865 47,51e support costs allout•d to actfvttl Tot•1 2025 Tot•1 2Q24 Cler%s fe4 1248
ALMSHOUSE OF ROBERT STILES CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 24 JUNE 2025 Support •llo¢*t•d to •ctlvltl•• IContlnu•dl 2025 Gov•rnanc• co•ts comprlm.. Independentexamination 1.032 1,Q32 Not movernent In funds The net movement in fijnds 1$ staled after Chargin(¢rfi). Depreciation of owned tangible fixed assets 3.415 TrustO08 None of the trustees lor any persons connected wth them) received any rgmLtneration or benefits Irom the charity during the year. EmployoOS There were no empwees during the year. 10 Galns and 1018es on Investmènts lunds funds Gainslllosses) arising m.. Revaluatbon of Inveslments 8.612 11 Taxatlon The thanty is exempt fiom taxation on its activities because all its income is applied for charitabb& purF( 10-
ALMSHOUSE OF ROBERT STILES CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 24 JUNE 2025 12 f*nglblefix•d a81•ts Fr••hofd nd bulk11n Co•t Al 25 June 2024 170,733 Al 24 JUM 2025 170.733 pr•clatlon and lm{rM•nt At25 June 2024 4.617 At 24 Jufte 2025 4,617 Carrylng amount At 24 June 2025 1e8.118 At 24 June 2024 168,116 13 Flx•d a8S•t InvMtm•nts 2026 Managed Invmtmonts Market value al start ol year Unr•glrned gainslllows) 113.992 4,cf&l 105,381 8.611 Market value at end of year 118,083 113. Investrnents cornprise holdings in funds managed by IMSG inveslm8ni8 and CCLAI. 14 Dd>tor• 2025 Amounts falllng due wlthlTr one year. Prepayments and a¢¥xued Inoyme 11
ALMSHOUSE OF ROBERT STILES CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 24 JUNE 2025 15 Credltorn: •mount8 falllng du• wlthln ong ywr 2025 2024 Trade credrtOF3 A¢xruals and deferred In¢(Mne 3,188 1.032 1,032 4.182 16 Rgstrlcted funds The restn.cted fiJnds ofthe ch8rtty comprrse the unexpended balances of donations and grants held on trust subject to speofic nditionS by d¢)nors as lo how they may be used. 17 Unfestrfcted funds The unrestricted lunds ofthe charity compriso the unexpended balances of don8tlon$ and grants which are not sutiject to specific condib.ons by donors and grantors as to how they may be used. These include desvJnated fvnds which have been sel aside out ol unrestricted fiJnd5 by the trustees for specthc purposes. At 25 Jun• Incomlng 2024 resources Rosourc88 Galns and expfrnded At24Ju 20 General funds 324,3 37,893 127,8851 Prevlous year: At25 June Incomlng RoUr¢8$ 2023 rosources exponded Galns and At 24 June General funds 322,987 40,313 {47.516) 8.612 324,3 18 Related party transa¢t50 There wefe no disd08able related party transactions during the year. 12.
Issuer
Chapman Worth
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