OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

Southern Housing Financial Statements 2022-23

Financial Statements 125

The Association transacted with the following entities which are not themselves registered providers:

Name of undertaking
Name of the transaction
2023
£m
2022
combined
£m
Optivo Finance Plc
Inter-company loan to Southern Housing
bond issue
concessionary loan
Optivo Development Services Ltd
Development cash fow
Lamborn Estates Ltd
Inter-company loan to Lamborn
Southern Housing Construction Limited
and Spruce Homes Limited
Administration support costs and rental
income
Triathlon Homes LLP
Provision of administrative services
(81.5)
(2.0)
(86.4)
17.0
3.7
2.5
(200.0)
(63.9)
(122.6)
(0.1)
0.6
2.2

Interest on the Optivo Finance plc loan is £33.6 million (2022: £24.6 million) and is charged at the same equivalent rate of the external loans with no mark up by Optivo Finance plc.

Interest on the Lamborn Estates Ltd loan is charged at SONIA plus 5%. Interest charged in the year was £2.5 million (2022: £2.3 million).

Samuel Lewis Foundation

The Samuel Lewis Foundation is a separate charity with Southern Housing as its trustee. Permanent endowment funds comprise the following resources which have been made available and which the trustees are legally required to retain or invest for specific charitable purposes. As these are permanent funds the trustees have no power to convert them into income and apply them as such. The fund balances include funds transferred from The Women’s Housing Trust. These balances are included in the parent association, Southern Housing. This disclosure is given for reporting purposes to the Charity Commission. Expenditure on letting activities comprises certain specific identifiable costs and overheads which have been apportioned on a consistent basis to the endowed properties. Dalmeny Avenue was regenerated in 2018 with all sales proceeds being ring fenced for the specific charitable purposes of the Samuel Lewis Foundation.


proceeds being ring fenced for the specifc
purposes of the Samuel Lewis Foundation.

charitable
Date of
acquisition
Original
cost
£m
Number of
units
Liverpool Road
1910
0.3
Jubilee Cottages
1935
0.7
Palliser Road
1927
1.0
Beech House
1936
0.7
247
28
57
16

Fund balances are represented by:

2023
£m
2022
combined
£m
Property, plant & equipment
17.1
Stock
1.2
Cash
15.3
Investments
-
13.6
-
15.3
6.9
Total assets less current
liabilities
33.6
35.8
CREDITORS: AMOUNTS FALLING
DUE AFTER MORE THAN ONE
YEAR
Social housing and other
grants
(6.4)
(7.7)
Total net assets
27.2
28.1
NET INCOME FROM PERMANENT
ENDOWED ASSETS
Income from lettings
1.9
Less expenditure on letting
activities
(0.2)
1.8
(0.1)
Surplus on lettingactivities
1.7
1.7