REGisfERED CHARITY NUMBER: 211759 THE WtLLIAM BROWN ALMSHOUSES CHARITY TRUSTEES REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 TMAR 26 BR CHARITY DEX TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2026 CONTENTS 24 ReP￿t oltheTn SraTrn*DI of Fmancial Acuvitie5 Bala[￿e Sheet li N(xes to the Acc￿]￿￿ THE WILLIAM BROWN ALMSHOUSES CHARrrY LEGAL AND ADMINISfRATIVE INFORMATION FOR THE YEAR ENDED 31sr MARCH 21126 Charity name: The William Brnvn Al]n$￿SeS Charity Chan'ty Trgi$tralion ijiijnitr. 211759 Clwity addres5: William Browts Almshwse CJO FAlmutkl Wtight Prc5toD Road SG4 7QS TDjs￿es. Mr Ethtlund Wright.ChainDaD Mr5 HaDnah Constautinidi (Resigtked l(kFeb-26) Mr5 S*lla Fatr (Resigned 17-Apr-26) Mrs SusaD wattinS(￿ IResigrfd 214kn.25) Mr RoF*rt Challatts Ms Carol Mumford {ReSig￿l 17-Apr-26) Mr S*pben Dyer Ms Fay Hiwn (Ap￿l￿ted 10-Feb-26) Mr TinKthy Justham {App)&n*d 17-Aw-26) llldependent exatniner.. Pbilip tkath FCA Hi¢ks aEKI CoTnpany F￿st Fi(M)r. 99 Bancroft H1￿h1n SG5 INQ Bankers.. Barclays P 516 High Strtel Hitchiti SG5 IBJ Page I THE WILLIAM BROWN ALMSHOUSES CHARITY BEPORT F THE TRUSTEES FOR THE YEAR ETriDED 31ST MARCH 2026 The trustees present theiranDual rep)rt with the fulaticial sratements of the chatity for the yearenLkd 315t Matth 2(I26. The trustres have ad0￿d the p￿vISIonS of A¢e(Kttttittg atsd RewuDg bych￿Ities.. of Reco1￿[￿ed Practice applicable to ch￿]ut5 preparin8 their accounts in #¢t<￿ with the Fmancial Repx¢iDg applicable ill th UK and Republic of Ireland IFRS102} lelfecuve 1st January 20191. ObJ¢¢¢lves Activitits Objectives and The objectives of the charity are to provide h1NJ5￿0[ ttst fwdeseThffiti8 ￿￿1Ve50r tE5iLknts of Hitcht￿ that May find accomnMyJatiLxJ and se¢urity in the Iwal conununity 10 Sujt their tArticular requirellxnts and need& SlgnificaDt activitles The charity'5 i*trjectiv¢s art achieved by collecting an maintenance CODtrfr*utson5 froTn the rcsidertts who ￿CupY the IKytses of rest under the control of the knLStees. Such charge5 utilised in nMinL2iniDg. repaitiug a￿d￿fUrbISh￿g the hw5es as nec¢ssary aod the paying for the supw CQSLS for thc furti1￿]rtg of the chariry. Public benefit The trustees have paid due regard io the Charity O)mmissions Publkc Be￿fil Guidlnee a]Ml compiled with sertiort 1715) of the Charities Act 2011 in exercising their P)W¢￿ and duties. a￿j have swghi to de￿nStra￿ thai the charity c keep TwrKy 3si(k io fwjd ￿fUrb]sh￿t￿t WQTk to empty properties. The b21aft¢¢ of the ￿Serve at 31$1 March 2026 was £6.(X)9 (2¢n5: £Dil) Reserves aTe required for. . Unexpected reFairs and main*nance that e(oJd ￿ necessary at atsy fi￿. Changes in internal refuLt)ishments as nttessary. withiti reasots to accommixtsr¢ SE￿irl¢ or sFcialisi n¢eds of residents. Based on the charitys activities and the age of the propert1￿, tIK trusrees aim ￿have unrestricted re5erve5 to cover one year's eX￿nditUre. The estirnated 3￿r￿ge y¢arlytApetLdilure is £30,(th. At 31st m?￿h ?026. the ctwity'5 unrestricted funds were in excess of the reserve p)liry. Bui the trn5t￿5 consithr this prudeni 50 the charity has sufficienr res(￿r¢t5 to cover the risks of Unex￿¢t￿ repairs and ¥naintenance to the propertie5. The trus*es CODsider thai the presenr level of maiDtenance contributioThs from residents És sufficient io ensure the preseni cknitsble aaiviiies caD be rnalri￿ and are sufficieDi to rhe (l)jecuves of the h￿lty. Risk managernent The trU￿e¢S continue io &ssess and monttt>r the major risks to which theY¢￿SIder the clwity As exwjsed parucu]arly in relation 10 Ènsurdnce. operdttons and fioance. Strnctsre, Governance a￿1 Management Governing document The governing dwument of the ￿gIStr¢d charity is a will prtthlc Ila¢¢d 8th May 1929 C.C 5cIKuLC 15th August 1961. The ¢haTity'S operntion21 addr¢ss is Willwn Browu A]Ths1Th￿ CJO Edmwld Wtigh( The Barn. Ptestotl RoaiL Gosjnore, SG4 7QS. Organlsatlonal Strn¢t￿re The cllarity is adEninistrred by aManage￿*￿t Committee. all of wknm ate Trustees The tru5ttes meet 4 times per aDnum and ate reS￿￿5￿&1e (￿the rt&JecuTrEs aod activtsues of the cbariry. All the rrustees contribure io the n￿nagemen( of the clwi"ty. The tr1s￿S are respoDsible for: The coll￿tiOn of maintenance coDuibutiOn5 from residen￿ mrn1￿Ming and rewuThg OD t￿ maLntrDa￿c and repairs required in respect of the properties eontrolled by tl*e trustees. A p)licy of regular m2etitigs I￿0S thal all as￿ of adm¥niS￿l￿g the ch¥ity aff fvlly Trview￿ and nThitor&l. Truste¢s iDdllction trginlrg All trustees aTe familiar with the WO￿ of the charity and are rnvolv¢d in the aaivitie5. AU tru5tres issued with a copy of th¢ Ch2rity CoTnmissionets IMx)kle¢'Th¢ Ewntial Ttustee" and a copy of the la*st acc£xJnts to enharbff their un(ktstanding of theii statutory iesponsibilities. Trusiees attend training c￿r$¢$ thr￿gh(￿l the y¢￿t05up￿t their toles. Some of the trustee5 have attended study days orb Airnshouse charities and re5i(èni welfare. ro ensure that all prdcuces are carried oul in the bcst interest of both the residents a￿d the charity. Plans for future period5 The h￿SeS of an age th￿ repaÉrs &Dd maiD*Dance are consrartdy wuired io comply with residen(5 need5 and relevanr legislatlon. The trusiees. mindful rhai some residents bave in ￿£UP￿tiOn for over a decade, have adopied a programme of inornal decoraiing atld renewiDg flwnn8. which w&$ in1ria￿l iti April 2025. Truskes &re also invesu8a(ing costs relevatsl iouplatitig kilchetts and bathr￿ as WO￿nIeS ￿￿orne vac4ni and have set aside COnLingency funds for this. THE ￿LLIAm BR01ITr4 AL￿lsHOUSES CHARTrY REIY)RT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2026 Trns¢ees The ttumees who seThed durAti8 the Ye￿ were: Mr FAmund Wri8hi. Chairm Mrs Han1￿ ConstsntiThidi IResigDed II>FelF26) Mrs S*ll& Farr IResigDed 17-Apr-26) Mrs Susan Watkinson IResigDed 21ikt-25) Mr RoFkrt Challans Ms Carol Mumford (Resig[￿￿ 17-Apr-26) Mr Stephen Dyer Ms Fay ￿"ggIn (Ap￿)Itttcd l￿Fe￿26) Mr Timothy Ju5tharn (App)Int￿ l7-Apr-26) StatetneDt of Trustees Respon￿l￿1t￿¢S The trustee5 reS￿SIble for pffpating the Retvrt of the Tnjstees and the fADaDciai swernents in accordance with y1￿licable law and Uniied Kingdom A¢¢oun¢ittg Ststthrds (United Kin8dom Gerthuy AceeExed Accounting Prdctkcel. The law applicable to Charitses ID Ettgland atsd Wa]es. the Ch8rities.Aci 201 l. Charity IAcwJn(s aDd Rew)rrs) RegulatiOTL5 21M)8 and the provisions of the ttust deed rtqllires the tnLS*O to pLep2re financial lor each rUw￿la1 Ye￿ which give a ttu¢ and fair view of the sta* (>f affairs of the th￿lty and of tre iticomiti8 re￿yJr¢¢S and applica11￿$ ￿sourCes. including the Inco[r￿ and eKpeEJdityre, of the ¢harity for that ￿riod. Itl prep￿Illg these fLnan¢ial $tstrments. the trLLSttt$ are wuired to.. - 5elcct suitable ac¢ouDtiDg p)lities aJMI thett apply themeortsistendy. - observe the meth(xJs and principles in the Cl]atÈty SORP. . rnake judgernents and cstsTnates that are reasollable a]Ml . preEYare the fjnancial statetnents on the gosng ¢￿tern basis unkss li is iDappnwte topre5umc that the clwity will continue in busiT¢SS. The trustees arc respon5iblc keeping proFr acc(x]DtiDg rEC￿lS which discl(kse with wsonable accurdcy ai aDy lime the rinancial w)5ition of the charity and to e￿able them toensure that financial stawnents ¢tsmply with the Chariiies Aci 2011. the Ch￿Lty (Accounts aTKi RegulauoDS 2(X)8 a￿1 the provisions of the trust Lked. They a]50 ￿$￿￿$]ble for Safegu￿d1[1g the 355cts of ￿ chatity alld hence for tskn.ng re&S(￿able steps for ￿ preveDtioD and ¢ktcctioD of fraud and cther irregu]￿lties. The report ￿ approved byorder of the B(Mrd of Trusttts c(t 31kb Jutse 2026 aTrJ sIg￿d on its be￿lf by. Ednjund Wright Chairn]aEJ Page 4 THE 1VILLIA￿l BRO1￿ ALMSHOUSES CHARITY INDEPETr4DENT EXL%lITrIEI￿. REl￿RT TO THE TRUSTEFS THE WILLIANI BROWTr4 AL￿lSHOUSEs CHARITY FOR THE I￿AR ENDED 31ST MARCH 21126 Independent exaTniner's re￿rt to the trusttts of The William Brown AIDthuse5 Charity I report to the trustee5 On tny examination of the fwnciaL Sts{en￿ of The w￿la￿ Brown AlnJshthJsesCharity year end¢d 31st March 2026, wtllch are set QUI OD pages 6 10 11. Rtswb￿￿bil7tieS and basis ofreport As the ch￿ity'S Iruste¢5 you are responsible for the ptepaMioD of the ￿c￿nl8 iti accor￿ with ts requiremetsts of the Charities Act 2011 I'tk 2011 Act). Having 5ati5fied nJy5clf that the financial stst¢ments of the charity are n(x requ￿ed to ￿ audited and are eligible fot indepBnd¢nt examination. I rew)rt in respect of my examillalion of yourehariiys fJn8ncial ststements as ca￿]ed out uNder sectign 145 of the 2011 Act. In carying out my examinauon I have followed the applieable directions given by the ChaTity Cotnnmssion urKier section 145(51(bl of the 201 I Act. IndepeTMlent exam1ner.sstate￿￿DI I have complekd my examination. I coE)fm that no material m￿le[S have ¢(w to Thy att¢J)tion iu rOnnecti(￿ with th¢ examination giving me cause to beb.eve thal itt atsy Tijaietial tesFet: accountillg records were kept in respect of the Chattty as wuirrd by section 130 of the 2011 Act; or 2. the financial staoments do not aectyd with those rt¢(Kds: or 3. the fiE)artcial statsmettts do not eomply with the a¢¢ousJting requirements co[￿erning the fortn and content of fjnancial statements set out irt the Chatities (A¢¢ow]ts and Rew￿) Regul￿10￿$ 2(K)8 irther than any r¢quiremeni that the fLnanc&al st2tements give a ttlle Jnd fatr view, which 15 a rnaiter considered a5 pan of an iDdependeTh( examinauon. 4. the financia] statemeTht5 havc iren prep￿ed in aco)rdance with the rneth(￿s and priKiples of the Stakmeni of RecoTntn¢nded Practice for ￿rOu￿tilJg at¥J re￿)rting by charitie5 (applicable u) charities preparing their accounts in aeeordall¢¢ with the Finaucial Rewtithg applicable the UK and Repub]ie of Ireland (FRS l(r211. I have no concerns aT¥J have Come across no other Ma￿(S t￿￿￿1100 with the examination LO whÈch attrntion shcMJld be drawtL in this retth ID ordcr to ctthle a prorKr un¢krsrandLD8 of the r]naticial stalements to be reached. Phibp Deatl FCA, Hicks and Company Chariered Aecounrants First F](M)r. 99 Bancmfi Hiichin SG5 INQ Date.. 30th June 2ff26 Pagc 5 THE IVILLIAhl BR ITrTrI ALNISHOUSES CHARITY STATEMENT F FINANCIAL ACIIVITI ancorp)rntlng gts And Expenditure AccouBtI FOR THE YEAR ENDED T MARCH 21126 2025 Nrte fuDd Income Income from charil4bk xrtlvltlLS: Maintetlance CODtributiorts from rtsiderts Investment incoM*: Inieresi re£¢ived Trtal income 41.41YJ 1,056 43J41 I￿56 42,404 ExPe￿dIt￿re EX￿ltUre charftabie activities: Charitable activi¢i¢s 2&18> 61176 24,119 Totsl expEndlture 418) 31991 61176 24.119 Nel incon￿{¢xpetm1It￿￿l before IraNsfer5 (3V91) 118W6) 18,285 Tra￿fer5 betsTeen fwn¢Lfj (11ffj54) (28J46) Net rnovernent in (27JA)) {18036) 18.285 ReconcTlialion of funds Total futlth brought forwatd ,412 97J49 Total funds carried forward 63,122 78513 97,349 The notes otl pages 8 to I I lottn partof thes¢ fitsancial st*meDts. All of the aix)ve r48ulrs are derived from continuing activities. Therc *e no (rfher recognised 8aiDs or losses other ttwj those ststed above. THE WILLIAM BROllTr4 ALNISHOUSES CHARITY BALANCE SHEEr AS AT31Sf MARCH 202 Nrte Fun¢L% 2026 Flxed #￿ets Tangible assets Tolgl fLYed assets Current assets tkbtors C¥h at ba]]k Total current g￿ts 1.072 78J33 79AO> 97.788 98.449 79,40? Current Llgbilities Creditots". Arnunts failiThg due withill year 892 i.i(Kl Net current Lssets 78513 7kf13 97.349 Net assets 78J13 78513 97.349 The funds of the chaTity: Ullrestricted fuuds io. W13 78513 97.349 The notes OD pages 8 10 11 fotrnpart of these fiDaDcial StsEements. Th¢ a￿ounts w¢r¢ apptoved by the Boatd of Tw5*cs OD 30th June 2026 and were Sign￿ on its FKhalf by.. Mr Edmund Wright Page 7 THE WILLIAM BROWTh ALfvISHOUSES CHAR NOTES TO THE ACCOUNTS FOR THE ITAR ENDED 31ST L￿RCH 2026 To provide hatses of ttst dese￿1￿8 I￿riveS or resideDts of Hitchi I Status and Basi$ of Accouotl Stst￿5 The charity b¢ing a regisrer¢d clwiry is rttx liable tsxaiioD OD any of its iDve5trneDt L[icot￿, nor any (thi gatns tsrived from arrying out its r]]aritsble &ctivilies. BAsts of Aeewn The Fjnallcial Sthtemetlts of the charity, which AS a public ￿Defi1 eniiry UDder FRS]￿2. have beell preP￿rd in accordanee with the Chariues SORP IFRS I￿2) 'A¢thintith8 2fMI Reporting bychariries.. SLqtrr£ni o(RecotDtnen&d Practice applicable to ch￿1t$eS preparing their accounT5 ID aetordance the FinancAal Rewtsng Srat¥Jard applicable in the UK and RetxJbli¢ of Ireland {FRS 102) [effwts￿ IstJanuary 20191,. Fujattial ReportiDg Srandard lir2 Tr FJnaJJcial Rcw)rtitLg Standard appIicable in the UK and Republic of Ireland. and the C7Jatities Aci 201 l. The f￿￿￿la1 statements knve been prePa￿d uudeT th¢ histotical ost convcntion ￿KMJIfi¢d to i￿l￿de tryerti&s and investmeDLS at valualioD. Atcounti Policies Maintetlance coutributii)n5 fEpTesents contriblltiots fr(Mn resideDts tt Kriai Servic￿ on behalf of resi(knts of the Pro￿Tties uttder the eontrol of the TnJs*es a￿j is itlcluded on an entitle￿￿￿t basis. Expenditure All expe*itiiure is I￿Illded I￿1 an ￿nIal5 basis aDd is reCogni￿d the￿ is a lega] or ¢On$tn￿tive cknligation w pay for exp¢ns¢s. All eosts have been direcdy atsribJ*d ro the fvDctioDal categ(fbes of ex￿nded Charitsble activiues ¢K￿DdI￿re cornprisc wsts incthr&l ith the dehvery of ILS aaiviiies a[￿ serrices for its iYotfi¢iaries together WAth supp)rt costs a&S￿la￿d with coDSti￿tionol andstrMityy require]nenis of the ¢h*ity. Tangible Ilxed The ttustees do not klieve it is Dece&sary ￿ unthrtake a tKrfe&sioDal V￿￿all￿) given the $petial and ￿$t of the pn)perties. Fund &ttountin8 All funds held by the chariry are C￿LS1dered UDrestticted funds a￿j awdi]abk ¢0 ir used in accorda￿e WAth the charitable objectives of eaeh fund ai the discreuoD of the Trustre Page 8 THE ￿LLIA￿l BROIVTh ALhlSHOUS&S NOTES TO THE A NTS OR THE YEAR ENDED 31ST MARCH 2026 HARrrY Anal 51$ of E nditure 2026 2025 Expendltllre ots tharltabie activilie5: Lighi and heat c￿￿]1 tax Property Lr)svr¥llc¢ GaTden ]nailltenanre Garden improv¢NKnts NHDC Careline Propeny repairs atld maintenance Subscription- Almsh￿SeS Ass(Ki*ion Sundry expeDSes Truske training Accountancy and Indepe￿Ient examiner's fee Total ex￿ndI￿re 405 (4471 1,593 5.207 1412 1.14? 48J27 li6 917 1.2 13.635 345 987 420 684 24.119 62,176 Trustees, Remuner&tlon xnd BEnefits There was no trustee5' remunerauon or other tr￿efits forthe Yeart￿￿1 31d Ma￿h 2026 fc* the yearend 31st March 2025. No tn]stee ex￿￿se$ have in¢u[￿4 f(Y the yeareTthd 31st Ma￿h 3r26 nor for th yeareD¢kd 315t March 2025. 6. Corn aratives for the Staternent of Financial Aclivitifs Unremricted fut¥Js 2025 Total Note fund Income Ineome from charitable actiTrities: Maintenance contr1￿￿OnS from re5idetLts I￿vestment incon￿. Interest received Total income 41.41M) 41.4(X) 41.41M) 42,404 Expenditure Expenditure on £haritabie ArtlvltEes: Charitable activities 13.655 10.464 24.119 Totgl eX￿]mIlt￿ 13.655 10,464 24.119 N¢¢ In¢onwJl¢xp¢ndltsre) before trwtsfeT5 27.745 (9.4(L)) 18,285 TraDsfers between funds (39.714) 39,714 Net rn0vev￿n¢ in fund5 (11.969) 30.254 18.285 Reconciliation ofrunds Total funds broughi f(xward 18. fA>.158 79.064 Total funds carried forward 6.937 gXI,412 97.349 Page 9 THE ￿LLIA￿l BROWN ALblSHOUSES CHARrrY NofES TO THE AC UNTS FOR THE YEAR ENDED 31 T MARCH 2026 7. Tan ible Fjxed A Frtthold Pro￿rtIeS The charity continues to own ten pwpets. The trustec5 do have a rec(xd of the (￿81￿2] costof the properti¢s. The tru5*es do nol believe it is n￿esSary to uth*rtake a prof￿$10￿21 valuarion given thr sp¢eiai tsamre a￿] bJ5e of the woperties. & Debtor 2026 2025 Matntenance contribulioos received itl artcars Prepayments 661 1.072 reditors: Atmunts Fglli Due Wlthln One Year 2026 2025 Maintenance contribution5 teceivcd iTb advaDce Late purchase invoi¢¢s Acctua]s 213 203 i.i(KJ io. Generdl: To receive Mainte￿￿¢ ¢￿tribUti￿S froTn resi.158 41.4(K 113,6551 (10,464) 139,714) 39.714 6,937 90.412 79.(KA 42.404 {24.119) 97,349 11. Analvsi5 of Assets and Liabllities to Fun(is Nei ￿Sets 31st March 2026 Fixed assets: PmrKrties CurreDt abilities Unrestricted Funds: General Desigllaied- Extraordinary Repair Fu￿j DesI￿ated- RefvrbishTn¢nt Fund 8.532 63.792 1.072 {892) 8,712 63.792 78.333 1.072 (892) 78,513 Net &%seLs 31st Marcb 2025 Fixed assets.. PTrFrtÉes Curreni liabilities Unrestric(ed Funds: General D¢signated- Exrrdordinary Repair Futwj Dcsignated- Refutbishment Fund 7.376 .412 661 (i.i(x)) 6,937 90.412 97.788 97.349 12. Related Parties During the year. Ihe clwiry en*red into a tratWlioll wi¢h a relakd party. The tran5actitsD involved the son. Absrair Challan& of one of the chariLy's ￿$teeS who provided consultary service& ]￿l￿diti8 the se14)p of acloud-based shared drive. w support the hari¢y'$ operntioThal acuviues. Th¢ iotal paid s¢rvitts was £120. There We￿ 510 Ou￿anding balances due to Ir from & related parfy at the pre1￿. Pdgell