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 y￿re 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 repla￿d. 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 rePla￿d 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 Rep￿sentatiVe 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 un￿rtaInty 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