REGISTERED CHARITY NUMBER: 2118795
ort of the Trusttes aiid
Unaudited Fin
I Statements for the Yesr bllded 31 December 2025
for
WHKin
Almshou$e$ Trust
CCW Limiled
Chartered AccoLtnlants
2951297 Church Sti'eet
Blackpool
Lattcathire
FYI 3PJ

W H Ki Aimsho¥$es Tntst
Contents of the Financial Statements
for the Year Ended 31 Deecmber 2025
Page
Report of the Trustees
I to 2
Independent Examin¢r'8 Report
St8tement of Financial Actlvities
B814nte Sheet
Notes to the Ffinanelal Statements
6 to 10
Detailed Statement of Financlol Attlvlties

WHKin
Aimshou$es Tru$t
ort of the Trustees
for the YeAr F.nded 31 December 2025
The trustees present their report wilh the financial siaiements of the charity for the y¢ar ended 31 D¢¢ember 2025. The
truste¢s have adopted the piDvisions of Accounting and Reporting by Charities.- Stalrtn¢nl uf R¢LoTnmended Practice
applicable to chajities preparing their accounts in accoidance with the Financial Reporting Standard appliLabl¢ in the UK
and Republic of Ireland IFRS 102) {effectiv¢ l January 2019).
OBJECTIVES AND ACTIVITIES
Obj¢ctlve5 and ￿m$
Almshouses for aged or infirm peL￿nS who are unable to maintain th¢m8elves by their own exeition5.
The charity, according to its goveming document, operdtes in the Garstang and District ayea.
Public benefit
In thc ycar the Tntstees have had due regaTd to guidance published by th¢ Charity Commission on public benefit.
ACHIEVEMENTS AND PERFORMANCE
Charilable sctivitles
During the year. the t1715tee5 have eontlnued to work towards achieving the organisatiorks objectives as set out above.
FINANCIAL REVIEW
Reserve5 policy
The trustees maintsin il$ policy of mointaining suffi¢icnt It5erves to meet operating costs for a year in advan¢e, allowing
property smprovement co be undertaken when funds allow.
The In￿te¢S continue to have a tr&sonable expectation that the tNst has adequate resoU￿eS for tht eontinual operational
existence forat lea5112 months- from the date of approval of the a¢counts.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity controlled by its goveining document being a Chancery S¢heme of 25th July 1923 at)d Charity CommEssion
Scheme of3nl Ma￿h 1953.
It is regÈstered with the Chariry Commission (Number 208795) in accordance with the Charities A¢t 2011.
Retr￿lIMent appointment of new trustees
TTU5tee5 are &ppointed by the Board of Trustees and must put Ihemselves forward for ir-appointment at the Annual Genei?I
Meeting.
REFERENCE AND ADMif41STRATIVE DETAILS
Registcred Charity nuniber
208795
Prlnclpal addre$$
41 Bonds Lan¢
GA￿tang
Lancashij'e
PR3 IZB
Page I

WHKI
Aimthouse5 Trust
ort of the Trusttt$
for the Year FJnded 31 December 2025
Trustees
Mr J Ibison
Mr P J Ron50n
MT S J Noble
Mr D Wright
Mr N Howell
Mr M J G Halford
Independent Examintr
Mile5 Ward FCCA
Owls Den¢
Rawcliffc Road
St Michael's on Wyre
Preston
Lan¢a5hire
PR3 OUE
Appi'oved by oThler of thc board of In15tEe5 on 26 February 2026 and signed on its behalf by=
Mr J Ibison- Trust¢e
Page 2

Inde
endent Examiner's Re
ort to the Trustees of
WIIKtD
Almshou5e5 Trust
Independent examlner's report to tbe trustees of W H KSng Almshouses Trust
I report 10 Ihe ¢hariiy Imsiees on my examination of the accounts of W H King Almshouses Trust (the Trust) for the year
ended 31 December 2025.
Re5ponsibilitie5 and b8sis of report
A5 the chaiity trustees of the Trust you are responsible for the prepa￿tIOn ol the accounts in accordance with the
requii'ements of the Charities Act 2011 ('the Act.).
I report in respect of my examinatiot) of the Tnjst's accounts carried out under Section 145 of the Act and itt carrying oui my
exEmination I have followed all applicable Directions given by the Chajity Commission under Scction 145{5)(b) of the Act.
Indepelldent examlner's statement
I have coMple￿d my examination. I confimi Ihal no material motters hove come lo my aiiention in connection with th¢
examit]ation giving me cause to believe that in ally mateiial Jrspect..
accounting w(Tri¥ls weiE not kept in respect of the Trnst as required by Section 130 of th¢ A¢t' or
the accounts do not accord with those records,. or
the a¢¢ounts do not ¢omply with the applicable requirements concerning the fomi and Content of accounts set out i
the Charities (Accounts aiid Reports} RegulalKoll5 2008 other than any requilEment that the accounts give a true and
fair view whi¢h is not a mAtter c0nsidc￿d as part of an independent examination.
I have nD ¢Q[￿e￿5 and hav¢ rDmr a¢￿55 no olhEr tnatter5 it] connertjon with thc Vxa￿l￿atton to which atttntion should be
drawn in thi5 report in grd¢r tg ¢nabl¢ a proper understanding of the accounts ¢0 be reached.
/4 >Y gla
Miles Ward
The Association of Chartered Certified Accountants
Ow15 Dene
Rawcliffe Road
St MEchael'5 on Wy
Preston
Lancashi
PR3 OUE
Date- ..
Page 3

WHKI
Alm5house$ Trust
Statement of Fin￿￿£1￿1 Actlvfities
for the Year Ended 31 December 2025
31.12.25
Unrestricted
fund
31.12.24
Totsl
fund8
Notes
INCOME AND ENDOWMEf4TS FROM
Investmenl income
EXPENDITURE OIY
Charltable activitie5
Charitable a¢tivities
18,634
Net gains on investments
33281
NET INCOME
62,767
34,479
RECOLYCILIATION OF FUNDS
Total funds brvughi fojward
308,461
273.982
TOTAL FUNDS CARRIED FORWARD
371228
308.461
The notes fomi part of these financial statements
Page 4

WHKin
Almshouses Trust
B&lance Sheet
31 DcccmbLr 2025
31.12.25
Unrestricted
fund
31.12.24
Total
funds
NDtes
CURRLI NT ASSETS
Investments
Cash at bank
319,790
275,037
371,317
308,461
CREDITORS
Amount5 falling due within one year
(89)
NET CURRENT ASSETS
371.228
308,461
TOTAL ASSETS LESS CURREF4T
LIABILITIES
371,228
308,461
NET ASSETS
371228
308461
FUNDS
Unie51TiCt¢d funds
371228
308 461
TOTAL FUNDS
371228
308461
The finat)cial sraiements were approved by the Board of Tn]stees and auihorised for issue on 26 F¢bn]ary 2026 and were
signed vn ils. beh41f b
MrP
son- Trnstec
Mi. J Ibi50n- Trustee
The note5 fonn part of these financial statements
Page 3

WHKin
Alm5house5 Trust
Note5 to the FinanclAI Statements
for the Year F.nded 31 Dec¢mber 2025
ACCOUNTING POLICIES
Basis of preparlng the financi81 statements
The financial staternent8 of the ch8rity, whi¢h 1$ a public beE)efit eniity under FRS 102, have been prepared in
attordance with the Charities SORP (FRS IU21 'Accounting and Reporting by Charitie5.' Statement of
Re¢ommetLded Pra¢lice applicable lo ¢harilir5 preparÈng theii. accounts in accordance wsth the Financial Reporting
Stsndard applicable in the UK and Republic of Iieland (FRS 102) (effective I S&nuary 2019),, Financial Reporting
StaTLdard 102 'The Financial Reporting Stondard Jpplicable in the UK at)d Republic of Irelalld, and thc Chatities Act
201 l. The financial statem6nts have been prepared under the historical cost conv¢nlion.
Ineome
All income is recognistd in the Siatem¢nt of Financa&l Activities once tk ch4rity has entiilement to the funds. it is
probable that the income will be reCe￿Ved and the &mount can be mcasured reliably.
Expendlture
Liabrlilies 4r¢ ￿OgnISed a5 expenditure as soon there is o legal or constructive obligation committing the charity
lo that expenditure, it is probable that a ti2nsfer of economic b¢nefits will be required in seitlement and the amount
of the oblEgatiDn can be measured rel2ably. Expenditure is actoulkled foi. on an accruals basis and has been classÈfied
under headings that aggrcgale all cost related 10 th¢ category. Where ¢osts cannot be direGlly attributed lo particular
he&dings they have beeTE allocated to 4Gtivilie5 on 4 basis consistent wEth the use of resources.
Taxatio
Thc charity is exempt from tax on its charitsble aciivities.
Fund accounting
Unrestricted funds Can b¢ used in accord3ncc with the charitable objectives at the discreiion of the twstees.
Restricted funds ¢an only be used for particulai restricted pUrpo￿S within the obje¢is of the charity- Restyicuons
arise when specified by the donor or when funds are ratsed for particular re51￿cted puJyos¢s.
Further explanatson of the nalurc and purpose of ca¢h fund is ineluded in ihe notes to th¢ finan¢ial Statements.
INVESTMENT INCOME
31.12.25
31.12.24
Rents received
Inv¢51metit income
Deposit account knt¢rest
35.880
11,799
441
36,570
10,497
372
Page 6
¢ontinued...

WHKin
A]Jnshou5es Trust
Note5 to the fiitL&nci&I Statemen1$ ¢ontinlled
for Ihe Year F.nded 31 December 2025
TRUSTEES, REMUNERATION AND BEPIEFITS
There were no tNstees' remune￿110￿ or other bcnefits for the year ended 31 December 2025 nor fDr the year ended
31 December 2024.
Tru8tees' expense$
The￿ were no
31 DeceDibrr 2024.
t￿￿tte9, expenses paid for the year ¢nded 31 December 2025 Tior for the year eNled
STAFF COSTS
The average monthly number of employees during th¢ y¢ar was as follows..
31.12.25
31.12.24
Trustees
No employees re¢eived emolutnents in ex¢ess of £60,000.
COMPARATIVES FOR THE STATEMEPIT OF FINANCIAL ACTIVITtEs
Unrestricted
fund
INCOME AND ENDOWMETrifs FRO
Investment income
47.439
EXPENDITURE ON
Charitable a¢¢Avities
Charilable activities
Net gains on investments
NET INCOME
34,479
RECONCILIATtON OF FUNDS
Total fu￿lS brought forward
273,982
TOTAL FUNDS CARIUED FORWARD
J08 461
Page 7
coniinued..,

WHKin
Almshouses Trust
Notes to the Fingncial Statements tfintinued
for the Year Ended 31 D¢cirnb£r 202S
CURRENT ASSET If4vESTMENTS
31.12.25
31.12.24
Listed investments
319,790
275 037
CREDffORS: AMOUNTS FALLING DUE WITHIN ONK YEAR
31.12.25
31.12.24
Trnde ci'editors
89
MOVEMENT IN FUNDS
Net
movement
in fuTxIs
At
31.12.25
At 1.1.25
Unrestricted funds
General fund
308.461
62,767
371,228
TOTAL FUNDS
308,461
62,767
371,228
Net movemcnt in fllnds, Included in the above are as follows:
Incomillg
Tesourc¢8
Resources
expended
Gains and
losses
Movement
in funds
Unrestricted funds
General lund
48,120
118,6341
J3,281
62,767
TOTAL FUNDS
18,634)
62,767
Compar%tiv¢$ for movement ill funds
Ncl
movement
in fvnds
At
31.12.24
Atl.1.24
Unrestricted lunds
Gtnrrdl fund
273,982
34,479
308,461
TOTAL FUNDS
273 982
308 461
Page 8
contintscd...

WHKin
Almshouses Trust
F4otes to the Financial Stgtement$- ¢O￿linued
for the Year Ended 31 December 2025
MOVEMENT IN FUNDS - eontinued
Comparnlive nel movement in funds. included ill the above ar¢ &s follows-
In¢DmiDg
resources
Re50Utres
expcnded
GRin5 and
105SeS
Movement
in funds
Unrestrlcted funds
General fund
47,439
(22.896)
9,936
34,479
TOTAL FUNDS
22 896)
9.936
34.479
A current y¢ar 12 monihs and pi'ior year 12 month$ cornbined position is as follows..
Net
ovement
in funds
At
31.12.25
Atl.1.24
Unrestrleted funds
General fund
273,982
97,246
371,228
TOTAL FUNDS
273.982
371228
A CUTrent year 12 month$ and prior year 12 month5 combined nei movement in funds, included in the &bove as
follows-.
trtcoming
r6sources
Resourc¢s
expended
Glins and
losses
Movcmcnt
in funds
Unre5trieted funds
General futMI
95,559
{41,5301
43.217
97.246
TOTAL FUNDS
41530)
97,246
Pag¢ 9
continu¢d...

WHKin
Almshouse& Trll5t
Notes to the Financlal StatemeMts- continued
for the Year Lnded 31 December 2025
RELATED PARTY DISCLOSURES
TheiE were no Jrlated party trdn5actions for the year ¢nded 31 December 2025.
Pa8e 10

WHKIII
Almshouses Trust
Det4lled Statement of fiinancial Activilie$
for the Year Ended 31 Decemb¢r 2025
31.12.25
31.12.24
INCOME AND ENDOWMENTS
Investment income
Rents received
Investment income
D¢posit account interest
35.880
11,799
441
36.570
10.497
372
47.439
Total Incomln8 resources
48,120
47,439
EXPENDITURE
Charltable aetivitie5
Water ¢harges
Insurance
Electrieity
Sundries
Ilepairs, r¢newals and maintenance
Gardening
1,889
1,321
1,524
1,191
14.639
361
4,369
8(X)
373
3,033
880
18,634
22.884
Support costs
Govtrn*n¢e costs
Accountan¢y
12
Total resources exp¢n¢kd
18,634
Net In¢ome
29.486
This page does not fomi part of the statutory fjnancial statements
Pagell