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2024-12-31-accounts

Trustees Mr J Clarke
Mrs P Taylor
MrAJohnston
Mr W Cade
Mrs M Chapman
Mrs S Tingey
Ms G Payment
Ms M Clarke (Appointed 14 May 2024)
Mrs C Johnson (Appointed 16 January 2025)
Clerk to the Trustees Mrs Roxanne Johnson
Charity number (England and Wales) 204548
Principal address Jones Court
Great Whyte
Ramsey
Huntingdon
Cambridgeshire
PE261HW
Independent examiner A Newman FCA
Whitings LLP
108 High Street
Ramsey
Cambridgeshire
PE26 1BS
Bankers Barclays Bank PLC
Market Hill
Huntingdon
Cambridgeshire
Solicitors Serjeant & Son
5 Great Whyte
Ramsey
Huntingdon
PE261HE

Page
Trustees' report 1 -4
Independent examiner's report 6
Statement of financial activities 7-8
Statement of financial position 9
Notes to the financial statements 10- 19

2024 2024 2023 2023
Notes £ £ £ £
Fixed assets
Property, plant and equipment 9 377,885 344,755
Investment property 10 414,633 391,870
Investments 11 119,705 114,842
912,223 851,467
Current assets
Trade and other receivables 12 1,698 33,846
Cash at bank and in hand 292,111 275,410
293,809 309,256
Current liabilities 13 (20,730) (16,838)
Net current assets 273,079 292,418
Total assets less current liabilities 1,185,302 1,143,885
Non-current liabilities 14 (259,997) (269,580)
Net assets 925,305 874,305
The funds of the charity
Endowment fund 16 188,167 164,622
Restricted funds- Jones Court 15 395,539 383,317
Unrestricted funds 17 341,599 326,366
925,305 874,305

Unrestricted Unrestricted Restricted Total Unrestricted Restricted Total Total Unrestricted Restricted Total Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Contributions from
Tenants 13,293 257,388 270,681
13,138
235,981 249,119
Letting of Guest rooms 485 485 1,050 1,050
Miscellaneous 231 231
17
89 106
13,524 257,873 271,397
13,155
237,120 250,275
Income from investments
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Endowment land rents 2,018 2,018
1,974
1,974
Investment property rent 16,955 16,955
15,620
15,620
Dividends on investments 963 963
950
950
Interest receivable 398 1,818 2,216
109
188 297
20,334 1,818 22,152
18,653
188 18,841

Costs of Costs of
activities activities
2024 2023
£ £
Direct costs
Staff costs 41,669 39,019
Depredation and impairment 22,671 12,862
Repairs and renewals 45,430 39,509
Cleaning 2,845 2,911
Insurance 7,365 7,242
Cyclical repairs 41,540 60,745
Heating and lighting 40,337 33,053
Water rates 5,374 4,606
Interest on loan from housing corporation 14,759 16,748
Bank loan interest 10,336 9,914
Sundry payments 2,516 2,431
Provision of Clerk's salary 19,274 14,815
Garden maintenance 6,580 8,125
Telephone, Printing, stationery and adverts 3,400 2,622
Accountancy 4,242 3,848
Other charitable expenditure 1,837 1,877
270,175 260,327
Analysis by fund
Unrestricted funds 22,706 18,969
Restricted funds 247,469 241,358
270,175 260,327

Support costs allocated to activities
General Fund Restricted Total Total
Fund
2024 2024 2024 2023
£ £ £ £
Proportion of Clerk's remuneration 1,331 1,331 1,169
Proportion of Clerk's remuneration 8,306 8,306 6,238
Telephone 3,400 3,400 2,622
Postage, printing and stationery 1,710 1,710 1,688
Council tax on units 127 127 189
Accountancy 638 638 608
Accountancy 3,604 3,604 3,240
1,969 17,147 19,116 15,754

2024 2023 2024 2023
Number Number
3 3
Employment costs 2024 2023
£ £
Wages and salaries 29,479 27,520
Other pension costs 884 826
41,669 39,019

Property, plant and equipment
Freehold land Fixtures and Total
and buildings fittings
£ £ £
Cost
At 1 January 2024 1,591,646 56,903 1,648,549
Additions 55,800 55,800
Less: Housing Association Grant (1,196,568) (1,196,568)
At 31 December 2024 395,078 112,703 507,781
Depreciation and impairment
At 1 January 2024 72,821 34,405 107,226
Depreciation charged in the year 4,177 18,493 22,670
At 31 December 2024 76,998 52,898 129,896
Carrying amount
At 31 December 2024 318,080 59,805 377,885
At 31 December 2023 322,257 22,498 344,755

nvestment property
2024
£
Fair value
At 1 January 2024 391,870
Net gains or losses through fair value adjustments 22,763
At 31 December 2024 414,633
2024 2023
£ £
Freehold Investment Property
House at 99 Great Whyte, Ramsey - at valuation 31 December 2019 160,000 160,000
House at 97 Great Whyte, Ramsey - cost 29 October 2018 153,633 153,633
313,633 313,633
Tenanted Land held for Investment
3.475 acred land, Stocking Fen, Ramsey 15,000 10,425
4.104 acres land, Ramsey, Forty Foot 20,000 12,312
5.500 acres land, Ramsey Forty Foot 27,000 16,500
6.000 acres land, The Hollow, Ramsey 39,000 39,000
Market value 31 December 2024 101,000 78,237

COIF-lncome Accumulation COIF-lncome Accumulation Total
Shares Shares
(Endowment (General
Fund) Fund)
£ £ £
Cost or valuation
At 1 January 2024 34,606 80,236 114,842
Valuation changes 782 4,081 4,863
At 31 December 2024 35,388 84,317 119,705
Carrying amount
At 31 December 2024 35,388 84,317 119,705
At 31 December 2023 34,606 80,236 114,842
12 Trade and other receivables
2024 2023
Amounts falling due within one year: £ £
Other receivables 1,698 1,698
Prepayments and accrued income 32,148
1,698 33,846
13 Current liabilities
2024 2023
Notes £ £
Bank loans 5,067 4,337
Trade payabtes 3,594 3,596
Accruals and deferred income 12,069 8,905
20,730 16,838
14 Non-current liabilities
2024 2023
Notes £ £
Bank loans 259,997 269,580

At 1 January Incoming Resources At 1 January Incoming Resources At 1 January Incoming Resources Transfers At 31 Transfers At 31
2024 resources expended December
2024
£ £ £ £ £
Jones Court - General 74,448 257,873 (245,280) 9,944 96,985
Jones Court - New Building 119,760 (2,189) 117,571
Jones Court - CMF 189,109 1,818 (9,944) 180,983
383,317 259,691 (247,469) 395,539
Previous year: At 1 January Incoming Resources Transfers At 31
2023 resources expended December
2023
£ £ £ £ £
Jones Court - General 68,657 237,121 (239,169) 7,839 74,448
Jones Court - New Building 121,949 (2,189) 119,760
Jones Court - CMF 196,761 187 (7,839) 189,109
387,367 237,308 (241,358) 383,317
ndowment funds
These are endowment funds which are material to the charity's activities.
At 1 January Gains and At 31
2024 losses December
2024
£ £ £
Endowment Fund 164,622 23,545 188,167
Previous year: At 1 January Gains and At 31
2023 losses December
2023
£ £ £
Endowment Fund 161,710 2,912 164,622

At 1 January
2024
Incoming
resources
Resources
expended
Gains and
losses
At 31
December
2024
£ £ £ £ £
Relief in Need & Almshouse
General Funds
Atmshouse Cyclical
210,608 3,611 (2,456) 211,763
Maintenance Fund 35,522 30,247 (20,250) 45,519
Atmshouse Extraordinary Repair
Fund 80,236 4,081 84,317
326,366 33,858 (22,706) 4,081 341,599
Previous year: At 1 January
2023
Incoming
resources
Resources
expended
Gains and
losses
At 31
December
2023
£ £ £ £ £
Relief in Need & Almshouse
General Funds 200,812 3,050 (2,115) 8,861 210,608
Almshouse Cyclical
Maintenance Fund
Atmshouse Extraordinary Repair
32,479 28,758 (16,854) (8,861) 35,522
Fund 71,403 8,833 80,236
304,694 31,808 (18,969) 8,833 326,366