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2023-12-31-accounts

Trustees’ Annual Report for the period

From 1 January 2023, Period start date To 31 December 2023, Period end date

Charity name: Margaret Hyde

Charity registration number: 211606

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 The Margaret Hyde Charity (Housing
Association) was set up to provide
accommodation for the needy and poor
persons who are inhabitants of the
ancient Parish of Chiddingstone in
association with the Charity's Trust
Deed.
The charity is registered with the
following bodies:
The Housing Corporation (Reg No
A3387)
The Charity Commission (Reg no
211606)
The National Association of
Almshouses
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
Para 1.17 and
1.19
Provision of four maintained, warm and
dry almshouses to provide
accommodation to those in greatest
housing need with a close connection to
the parish of Chiddingstone.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The trustees are aware of and comply
with the guidance issued by the Charity
Commission on public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment

including program related investment Para 1.38 Contribution made by volunteers Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 The main achievements of the charity
over the past year have been as follows:

Ensuring a smooth transition
from the trustees and the clerk
standing down to new trustees
and a new clerk appointed by
Chiddingstone Parish Council.

Ensuring adequate maintenance
of the almshouses in response to
issues raised by the current
residents.

Ensuring the updating and
signing of engagement letters.

Increasing insurance provision to
appropriate levels of cover for
rebuilding purposes and trustee
indemnity.

Establishing stronger
governance and risk assessment
processes.

Additional information (optional) You may choose to include further statements where relevant about:


Achievements against
objectives set

Para 1.41

The Almshouses have no vacancies.
The charity is being run in line with the
trust deed and relevant legislation.
The charity is financially stable.
Performance of fundraising
activities against objectives
set
Para 1.41
Investment performance
against objectives
Para 1.41

Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 The charity’s funds on 31 Dec 2023
totalled £92,346
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 We are aware of a programme of
refurbishment that will need to be
undertaken in the next 12-24 months.
We expect that this will require a
substantial amount of funds held in
reserve.
Amount of reserves held Para 1.22 Current reserve is £92,346
Reasons for holding zero
reserves
Para 1.22 N/A
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 None

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)
Para 1.47 The weekly maintenance contributions
paid by all residents on a monthly basis.
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46 The charity currently has some small
investments with CCLA. We intend to
increase those investments once the
refurbishment of the almshouses are
complete.
A description of the principal
risks facing the charity
Para 1.46 The charity is in the process of
reviewing all risks and reassessing
them. However, the principal risks
revolve around the maintenance of the
buildings.
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 Scheme document sealed on 17th May
1979
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 Unincorporated Charity
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 The trustee board is made up of 5
trustees- 2 nominative trustees
appointed by the Parish Council for a
period of 4 years; 2 Co-optative
trustees, chosen for their special
knowledge of Chiddingstone, appointed
for 5 year periods; and 1 ex-officio
trustee, who is the Rector of
Chiddingstone Parish.

Additional information (optional)

Additional information (optional) Additional information (optional) Additional information (optional)
You may choose to include further statements where relevant about:
Policies and procedures
adopted for the induction
and training of trustees
Para 1.51 All trustees have undertaken an
induction programme to understand the
scheme document, to work through the
various charity commission guidance
documents and trustee trainings, and
those provided via the Almshouse
Association.
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51 The trustees appointed a clerk, who is
an independent contractor to the charity
and who is remunerated accordingly.
Relationship with any
related parties
Para 1.51 None
Other

Reference and Administrative details

Charity name Margaret Hyde Charity
Other name the charity uses
Registered charity number 211606
Charity’s principal address c/o The Clerk, Margaret Hyde
Salehurst Barn
Oak Lane
Blackham

Kent TN3 9UB

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
year
Name of person (or body) entitled
to appoint trustee (ifany)
KerryOutlaw Chair 27 June 2023 Chiddingstone Parish Council
PennyHarris 27 June 2023 Chiddingstone Parish Council
Jeanette Ashworth Margaret Hyde nominative
trustees
Jane Streatfeild Margaret Hyde nominative
trustees
Rev. Lisa Cornell Ex-officio Trustee

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets N/A held in this capacity

Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Kerry Ann Outlaw

Position (eg Secretary, Chair Chair, etc) Date 20 December 2024

Margaret Hyde Charity (Almshouses} The Margaret Hyde Charity Report and Accounts For the year ended 31 December 2023 Registered Charity No.211606 Registered Housing Association No. A3387

Margaret Hyde Charity {Almshouses) MargAret Hyde Charity (Almshouses) Contents of the Financial Statements For the Period Ended J 1° December 2023 Contents ot.the Financial Statements Page Trustees report Accountants report Statement of Financial Activities Statement of Financial Position - Balance Sheet Notes to the accounts 7-11

Margaret Hyde Charity (Almshouses) Trustees Report The Trustees present their report together wilh the Financial Statements for the year ended 31 %t December 2023 Objectives and Organisation The Margaret Hyde Charity (Housing Association) was set up to provide accommodation for the needy and poor persons who are inhabitants of the ancient Parish of Chiddingstone in association with the Charity's Trust Deed. The Ch￿lty is registered with the following bodies.. The Housing Corporation (Reg No A3387) The Charity Commission (Reg no 211606} The National Association of Almshouses Review of Article5 All four properties were occupied througTrhout the yeai. Trustees.. The trustees of the Charity during the year were". Rev L Cornell Mr D Howard (resigned July 2023) Mr J O'shea {resigned July 2023} Mrs L Howard (resigyned July 2023) Mrs W Bates (resigned July 2023) Mrs P Harris (July 2023) Mrs K Outlaw (July 2023) Mrs Jeanette A5hworth Mrs Jane Streatfeild Statement of Trustee's Responsiblllities Registered social housing legislation requires the tNstees to prepare financial statements for each financial year which sylve a true and fair view of the state of affairs of the registered social landlord and of the surplus or deficit ot" the registered social landlord for that period. In prepaiing these financial statements, the trustees are required to select suitable accounting poliGies and then apply them consistently. make judgyements and estimates thal are reasonable and prudent, state whether applicable accounlinsF standards have been followed and prepare the financial statements on the going concern basis unless its inappropriate to do so The trustees complied with the Charities 2011 Act and have due regard to the public benefit guidance by the Charity Commission. The trustees believe that the activities of the charity, i.e. provision of cheap housing, benefits the public. Reserves The trustees propose to maintain the Charity, s reserves al a level which is at least equivalent to six months operational expenditure. The trustees review the amount of rese￿eS thai are required to ensure that they are adequate to fulfil the Charity's continuing obligations on an annual basis at their meeting. Accountants A Fesolution to reappoint the accountants will be put to the members at the AGM

Marg?aret Hyde Charity (Almshouses) This report was approved by the board on 18- OÈ rlcJ 24- leinschmidt Clerk of the Ttustees Accountants Report Atcountxnts Report to the Trustees of The ￿largaret Hyde ChArity Yoii consider thllt the charity is exempt from an audit for ihe year. You have acknowledged on ihe trustees report your responsibilities for ensuring that the charity keeps accounting records thAt give a true and (air view of the state of affairs of the chllrity and of its surplus or defjcit for the year. In Aecordllnce with your instriictions, I hAve prepared the aecounts which comprise the Statenlenl of comprehensive Income, Ihe Statemeiit of Fiiiancial position the related notes from the Accounting records ofthe charity and on the basis of information And explanations you have given to me. J hAve not earried out an audit or any other review and conseqiiently I do not express any opinion on these accounts. R L Cserjen Accountant Linnets The Lane Fordcombe Kenl TN3 ORP

Margaret Hyde Charity (Almshouses) Statement of Financial Activities for the Year Ended 31 December 2023 Unrestrirted Restrirted Total Total Funds Funds Funds 2023 2023 2023 2022 Note Income Income From Residents 3 24,937 24,937 24,937 Grant From 5evenoaks District Councll Investments ioi ioi Total 25,038 25.038 25.037 Expenditure Audit 464 464 500 Water 549 549 181 Electricity and water on empty properties Repairs 1,068 1,068 9,914 Cesspool Emptying 162 162 Property Insurance 1.060 1,060 951 Subscriptions= Almshouses 453 453 446 Other 763 763 2,176 Gardening 469 Depreciation 561 561 561 Total Expenditure 4,519 561 5.080 15,294 Net Gains (Losses) on Investments 309 14421 Net Income / (Expenditure) 20,828 15611 20,267 9.862 Income & Expenditure Reserve 1.1.2023 Income & Expenditure Reserve 31.12.2023 82,484 2,104 85,588 82,484 103,312 2,104 104,855 92,346

Margaret Hyde Charity (Alrnshouses) Statement of Financial position as at 31 December 2023 Unrestrieted Restricted Total Funds Funds 2023 2023 Total Funds 2022 2023 Note £ FIXED ASSETS Housing Properties at Cost io 102.928 102,928 102.928 Sewage Treatment Plant 1,543 1,543 2.104 102,928 1,543 104.471 105,032 CURRENT ASSETS Investrnents 3,671 3.671 Debtors 566 566 648 Cash at Bank and in Hand 80.433 80,433 62,045 TOTAL CURRENT ASSETS 84.670 84,670 66.055 Creditors.. Amounts falling due within l year 1.213 1,213 3.426 NET CURRENT ASSETS 83.457 83,457 62,629 TOTAL ASSETS LESS CURRENT LIABILITIES 186.3 85 .543 187,928 167,661 Creditors". Amounts falling due after I year Housing association Grant 73.211 73.211 113.174 ,543 114.717 94.450 FUNDS OF THE CHAIUTY Restricted Funds 1,543 1.543 2.104 Unrestricted Funds 113,174 113,174 92.346 113.174 1.543 114,717 94.450 Members of the Board of Trustees Approved by the board Date

Margaret Hyde Charily (Almshouses} Notes to the Aeeounts for the year ended 31 December 2023 1. Status ofthe Charity The Charity is registered under the Housing Art 1996 and it is wholly engaged in housing artivities as defined in that act. Cash Flow Ststement The trustees have elected to take advantage of the exemptions under FRSI IRevisedl and the Accounting Requirements for Registered Social Landlords General Determination 2000 not to prepare a cash flow statement. The Charity'5 financial statements are prepared in accordance with the UK statements of Standard Accounting Practice, Financial Reporting Standards and the Statement of Recommended Practice, Accounting by Registered Social Landlords. The principal accounting policies adopted are as follows.. Accounting B3SIS These financial Statements, prepared under the historical cost convention, comply with the appropriate legislation and with the Accounting Requirement5 for Registered Social Landlord5 Gener31 Determination 2000 b35ed on the Housing Corporation Recommended Form of Published Accounts for Housing Associations. Housing properties are shown at cost and are not depreciated as the residual value is considered at least equal to the initial cost. The sewage treatment plant has been capit3lised and depreciated over its useful life of 10 years. The charity is not registered *or VAT and all expenditure is shown inclusive of this tax. Investments All investments are included at market value. Realised and unrealised gains and losses are included as they arise. Gains and losses are shown a5 movements on the revaluation reserve. Housing Association Grant This grant was paid by the Housing corporation to reduce the cost of the development. The grant is repayable under certain circumstances, primarily following the sale of the propertv, but will normally be restricted to net proceeds of sale. It is shown in the accounts as a long- term liability. Trustee renumeration and related party transactions No trustee was in receipt of remuneration or expenses.

Margaret Hyde Charity (Almshouses) Note5 to the Accounts for the year ended 31 December 2023 cont. Note I continued Reserves Amounts have been transferred to designated reserves out of revenue account surpluse5 in order to anticipate any liability which might arise in the future. Designated / Restricied Funds The Charity ha5 a designated/ re5trirted fund received from Sevenoaks District Council in relation to the construction and maintenance of the sewage treatment plant. Operating Surpliis l (deficit) 2023 2022 This is stated after charging.. Accountants remuneration 450 500 Income from properties 2023 2022 No.3 7,200 7,200 No.4 7,200 7.200 No.5 3,037 3.037 No.6 7,500 7,500 24,937 24,937

Margyaret Hyde Charity (Almshouses} Notes lo the Accounts for the year ended 31 December 2023 conl. 4. Fixed Assets- Restricted Fund Sewage Treatment Plant 2023 2022 Cost as at 1.1.2023 Additions 5,610 5,610 Cost as at 31.12.2023 5,610 5,610 Accumulated Depreciation opening 3,506 2,945 Depreciation in Year 561 561 Accumulated Depreciation e105ing 4,067 3,506 Net Book Value at end of year 2,104 Investments 2023 2022 The Investments comprlse the following: 184.99 (2022 184.991 Income units C05t at 31 December 2023 543 543 2023 2022 Market Value at be8innln8 of the year 3,362 3,805 Unreallsed Galn/ {Loss) 309 {4431 Market Value at end of the year 3.671 3,362

10 Margaret Hyde Charity (Almshouses) Notes to Ihe Accounts for the year ended 31 December 2023 Debtors 2023 2022 Prepayments- Insurance and membership 648 Creditors: A￿Ount$ falling due within one yeAr 2023 2022 Penshurst Almshouses- Building survey On Margaret Hyde properties Other Creditors- audit fees (2 years in 2022) 2,160 1,266 1,213 Total 1,213 3,426 Creditors due over l year Hoiising Association Grant 2023 2022 Grant 73,211 73,211 Analysis of Movements in Charitable Funds Unrestricted Restricted Total 1.1.2023 92J46 2,104 94,450 Income 25,038 25,038 Expenditure Gains and Losses (4,519) (5,080 309 309 31.12.2023 113,174 1,543 114,717 io. Housing Properlies 2023 2022 Freehold Properties.. Nos.3,4,5 & 6 South Row Wellers Town, Chiddingstone, EdenbridgFe. Kent Cost As at l JanuAry 2023 And at 31 December 2023 102,298 102,298 The properties are currently valued for insurance purposes at £703.705 (2020 £601.689) The market value is considerably in excess of Ihis arnount.

Margaret Hyde Charily (Alm5houses} I l. Contingent Liabilitie5 and capital commitments At 31 December 2023 there were no contracts for Capital Expenditure authorised or provided and no known contingent liabilities.

I CHARITY COMMISSION --j FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trustees The Margarel Hyde Charity On accounts for the year ended 31" December 2023 Charity no lif any) 211606 Set out on pages I report to the truslees on my examination of the accounts of the above charity (Ihe Trust'l for the year ended 3111212023. Responsibilltles and basis of report As the charity's truslees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act-). I report in respect of my examination of Ihe Trust's accounts carried out under section 145 of Ihe 2011 Act and in carrying Out my examination, I have followed all the applicable Direclions given by the Charity Commission under section 145{5llb) of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examinalion which gives me cause to believe that in. any material respect= the accounting records were nol kept in accordance with section 130 of the Charities Act. or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements conceming the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulats'ons 2008 other than any requirement Ihal the accounts give a 'lrue and fair, view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the accounls to be reached. Signed: Date: 1811012024 Name: Richard Cserjen Relevant professional qualification{s) or body lif any>: Pasu lapsed FCMA CGMA member CIMA. Address: Linnets The lane. Fordcome. Kent TN3 ORP IER Oct 2018

Section B Disclosure Only complete il Ib.e exaniioer needs lo highlight material mallers of conporn (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Glve here brief detsils of any items that the examiner wlshes to disclose. Nil IER Oct 2018