John Sayer Almshouses Trustees, Annual Report for the year ended 31 December 2024 Reference and Administrative Information John Sayer Almshouses is registered wrth the Charity Commission witt) number 208191 under the Scheme of 26 March 2007 as amended on 23 November 2021, 26 April 2022 and 22 November 2022. The address for correspondence is: 11 Kingsdale Road, Berkhamsted HP4 3BS. The current Charity is fomied from a group of ten individual charities {charities founded by Martha Deere, Revd George Nugent, Elizabeth Nugent, John Sayer, Richard Balshaw. Franas Combe, Revd John Crofts, Elizabeth Craddock. Revd John Jeffreys and The Church Lands Charity) which were combined in 2007. Charitable Objects. Activities, Achievements, Financial Review The Trustees confimi that they have referred to the guidance contsined in the Charity Commission's general guidan on public benefit when reviewing the charity's aims and objectives and in planning future activities, and that they have considered the financial circumstances of the charity at the end of the reporting period. As shown by the financial infomiation on the following pages, the running of almshouses is the principal activity. The four almshouses at 235. 237. 239, and 241 High Street, Berkhamsted were built under a bequest in the will dated 2 July 1681 of John Sayer, who was the Head Cook to King Charles 11. and which was augmented by his widow. Originally there yre twelve rooms designed for the habitation of six poor widows who had lived for at least ten years in Berkhamsted or Northchurch, and were "of good fame, constant trequenters of divine SeThi as by law established in the Church of England, and aged 55 years at the leasv,. The current Scheme gives the eligibility foralmshouse residence as"single women in need who are Christians (with a preference for members of the Church of England) and who are resident in or have connections with the area of benefit (the town of Berkhamsted and its surrounding area)." The tnjstees fomially applied in March 2024 to the Charity Commission to broaden the scope of the charity to be "single women in need who are resident in or have connects'ons with the area of benefit.. The property is a Grade11 listed building. Three of the four almshouses are currently occupied. At the start of2024, only tsvo ofthe four unils were occupied. There was a problem with damp. and the gutters needed to be replad. Unit 241 was also in need of significant building work arKI complete refurbishment and cannot be occupied until this work has been completed.. In the summer of 2024, we again held two open days and had more than 500 visitors (exceeding 2024 visitor numbers). Our residents were pleased to open their homes and to talk to members of the public about living in the almshouses. The public were delighted to see inside the building that they pass every day. The open days raised more than £2,000 in donations and again helped to raise and reinforce our profile in the town. We also raised funds for the almshouses by joining the local scouts to provide breakfast for a parent-and- pupil sleep-outlcamping event at Greenway School. and parking at the Aldbury Fete. We would also like to thank a number of private donations from very generous local residents. Having completed the re-pointing work. and rePlad the guttering. we remain detemiined to find the funding to pay for the work needed to make unit 241 habitable again. We have Listed Building Consent for heritage refurbishment work in unit 241 and have found a suitable builder who has provided the quote for the work.
However, we lack the £100,000+ needed. which would pay for new lime plaster. structural work to the roof, a new lath and plaster ceiling, as well as a new kitchen, bathroom, rewiring and decoration. The cost is much more than it would be in a modem home as the almshouses are grade 2 listed. It is crucial that this work is completed as soon as possible so that 241 can be occupied by someone in need in our community. In 2025. with an expected change in the objects'ves (removing the Christian criteria). we have started investigating the possibility of National Lottery funding. Govemance and Management There are up to nine trustees.. three ex-officio (the Rector and the two Churchwardens or their nominated representatives) and six co-optative, appointed by resolution of the Trustees for a tenm of five years. They meet at least twice a year. The Trustees during 2024 and unts'l the date of approval of this report were: Ex-officio: Rector: Rev Stuart Owen Churchwarden.. Nominated RepsentatiVe Diane Skidmore Churchwarden.. Tim Hennessey Co-optive: Richard Currie Nicola Beadle Ted Hatley Emma Wlliams Peter Shell Sandra Kurth The Clerk to the Trustees is Hilary Armstrong. Approved by the Trustees on and signed on their behalf by LLMO Richard Currie Chairman of the Trustees John Sayer Almshouses
John Sayer Almshouses Report of the Independent Examiner for the year ended 31 December 2024 Independent Examinerfs Report to the Trustees of John Sayer Almshouses I report to the trustees on my examination of the accounts of John Sayer Almshouses (the Trust) for the year ended 31" December 2024. Responslblllties and basis of report As the charity trustees of the Trust you are responsible forthe preparation of the accounts in accordance with the requirements of the Charities Act 20111'the ACV). I report in respect of my examination of the Trusvs accounts carried out under sertion 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Dirertions given by the Charity Commission under section 145{5)(b) of the Act. Independent examlnerfs statement- matter of contem identlfied I have completed my examination. I confirm that no material matters have come to my attention in connectlon with the examination giving me cause to believe that in any material respect: l. accounting records were not kept in respert of the Trust as required by settion 130 of the Act. or 2. the accounts do not accord with those records. or 3. the accounts do 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 thatthe accounts give a 'true and fair Vie whith is not a matter considered as part of an independent examination. Note 6 to the accounts sets out the Trustees, estimate of expenditure currently required to keep the occupied properties in a suitable condition and to make the currently unoccupied property suitable for occupation. The charity doe5 not currently have access to funds to meet this expenditure nor to make provision for future maintenance costs. In my opinion this indicates a material unrtaInty that may cast significant doubt on the charivs ability to meet its continuing obligations underthe Scheme and on its continuing existence. 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 understsndin8 of the accounts to be reached. Signed: Name." LLLiStstr%J Address: Date: l Lt- 10- 202I-
John Sayer Almshouses Receipts and Payments Account for the ear ended 31 December 2024 Receipts 2024 2023 General Fund (unrestricted) 28,323 1,517 229 360 6,806 Maintenance Contributions Dividends Bank Interest Adm inistration recharges Donations and fundraising Grants Withdrawal from investment (COIF units) Grft Aid 13,541 1,496 12 8,051 25,000 1,500 310 49,910 1.193 38,428 Payments Management charges maintenan charges Communal projects Cyclical maintenan Major refurt)ishment Vacancy costs (6,775) (9,995) (2.044) (3,036) (3,495) (2,910) (120) 3.163 21,978 (29,232) 1,728 40,401 Net receipts l (payments) for the year Cash balances last year end 11,563 2,054 this year*nd 11,753 11,563
John Sayer Almshouses Statement of Assets and Liabilities at 31 December 2024 Monetary Assets 2024 2023 General Fund (unrestricted) CAF current account CAF gold account CCLA Deposit Fund held at this year-end 3,694 8,059 16.141 27.894 11,563 11,563 Non-monetary Assets CCLA COIF Accumulation Units 2024 2023 Cyclical Maintenance Fund (unrestricted I designated) 241 Restoration Fund Extrodinary Repair Fund (unrestricted I designated) (restrlcted) value at last year end purchases sold in year (proceeds to general fund)) increasel(decrease) in valuation value at this year- end 21,310 2,556 3,753 25,063 6,732 23,555 150 4,176 (1,500) 40 1.152 203 1,395 2,858 25018 CCLA COIF Income Units Permanent Endowment Fund COIF income units 2024 2023 (2746 units) value at last year end increasel(decrease) in valuation $4,494 1.231 49,838 4,656 value at this year*nd
Freehold land and buildings Four almshouses at 235-241 (odd) High Street Berkhamsted Liabilities The trustees are not aware of any material liabilities as of 31 December 2023. signed on their behalf by: Richard Currie (Chairman) Hilary Armstrong (Clerk)
John Sayer Almshouses Notes to Accounts for the ear ended at 31 December 2024 The accounts are prepared on the receipts and payments basis in accordance with the Charities Act 2022. They do not reflect accruals or prepayments. A '241 Restoration Fund, was opened in 2022 as a restricted fund to manage monies for the building work needed in unit 241. During 2024 this fund has not been used but holds the balance of a grant given specrfically for the restoralion of this unil. COIF Charities Inveslment Fund income and accumulation units are shown at their bid (selling) valuation at the year-end. The COIF accumulation units have previously been held exclusively as an Extraordinary Repair Fund originally set up under paragraph 28 of the Charity Commission Scheme dated 31 March 1965, to provide for the extraordinary repair, improvement or rebuilding of the almshouses A new COIF accumulation unit account was set up to hold the Cyclical Maintenance Fund in line with recommendations from the Almshouse Association. The rebate given to rtain almshouse residents is shown as a line on the management charges. This had previously been deducted from WMC income. Grants and donations were received were as follows: 2024 2023 Grants Almshouse Association for guttering and repointing 25,000 25,000 Donations and fundraising Masonic Charitable Foundation 8erkhamsted Parochial Charities Potten End Wl Car parking Scouts breakfast Individual donations Open Days Festival of Light Dragons Apprentice Legion Ladies U3A Other 500 500 954 726 226 2,096 1.589 32 890 183 109 3,500 2,409 246 896 8,051
Management charges were as follows: 2023 (1,591) (1,640) (275) 3,269 6,775 2023 (1,336) (1,423) (277) ClerklAdministration costs Insuran Almshouse Association WMC Rebates 3,036 Maintenance charges were as follows: Extraordinary Repair Fund Units Transfer to Cyclical Maintenance Fund Garden maintenan Fire alarm testing and monitoring Boiler maintenance & gas safety checks TV licences Lifeline alam rentals Water rates Routine maintenan (2.556) (4,176) (732) (740) (200) (908) (780) (492) (456) (8) (360) (405) 378 3,495 (378) (402) 512 9,995 10. Communal projects were as follows: Professional services Door locks EPGS (2,044) (2,745) 165 2,910 2,044 Cyclical refurt)ishment diarges were as follows: 235 Cyclical Maintenance 237 Cyclical Maintenance 239 Cyclical Maintenance 12. Major refurbishment costs were: 2024 (120) 2023 241 Surveyor Repointing project Gutters {16,344) 12 888 29,232 120
13. Vacancy costs were as follows: 235 council tax, electric. gas 239 council tax, electric, gas 241 council tax, electric, gas {10) 3,163 1,728