REGISTERED CHARITY NUMBER: 212061
REGULATOR OF SOCIAL HOUSING NUMBER: A1464
Report of the Truste08 and
Unaudltod Flnanclal Statomènts for tho Yoar Ended 31 D•cember 2023
for
HAMPTON PAROQHIAL CHARITY
KNOX CROPPER

HAMPTON PAROCHIAL CHARfTY
Contents ofthe Flnan¢ial Statements
for the Year Ended 31 Dgcember 2023
Pagg
Reference and Admlnlstratlvo Detall8
Report of the Trustoes
2 10 7
Independent Examln¢ff$ Roport
Statement of Flnanclal Acllvltles
Balance Sheet
10
Notes to the Flnan¢lal Statemonts
11 10 22
Dotalled Statement of FSnanclal A￿1vItIeS
23 10 24

.HAMPTON PAROCHIAL CHARITY
Reforpnce and Admlnlstratlve Detalls
forthe Year Endèd 31 Decomber 2023
TRUSTEES
Rev D Winlerbum (Chairman) Co-opted (Sl James}
Miss B Healey (Vice Chalr)
Cllr S Nicholson
co.opted
MrJ Soones JP
Nominative (L8RUT)
Mlss A Walkor
Nominative (LBRU
Rev S Leamy
Nominative IAII Sainlsl
Rev B Lovell
Nominative {LBRUTI
Dr D Wile
Co-opted ISI Mary's}
Mrs P Williams
opted
Mrs R Mrcann
co￿pted
Mrs S Sevanathan
Nominalive (St Mary's)
Nominative {Sl James)
{Appointed 3 October 20231
Co-opted {All Saints}
Rev D Willlams
CLERK AND HOUSING
MANAGER
Ms N Hall
PRINCIPAL ADDRESS
1A Jubllee House
Ashley Road
Hampton
Middlesex
TW12 2HX
REGISTERED CHARITY
NUMBER
212061
REGULATOR OF SOCIAL
HOUSING NUMBER
A1464
INDEPENDENT EXAMINER
James Holland-Leader FCA
Knox Cropper LLP
Chartered Accountants and Statutory Auditors
65 Leadenhall Street
London
EC3A 2AD
BANKERS
Barclays Bank plc
10 Clarence Slreel
Kingston upon Thames
Surrey
KT11NY
Page 1

,HAMPTON PAROCHIAL CHARITY
Report of the Trustègs
tor thg Year Endgd 31 Decembèr 2023
The trustees present their report with th8 financial statements of the charity for the year ended
31 December 2023. The Injslees have adopted the provisions of Accounting and Reporting by Charities..
Statement of Recommended Practice appllc?ble to charllies preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January
20191.
OBJECTIVES AND ACTIVITIES
ObJectlvg¥ and alms
The main objective of the Parochlal Charity is to provide almshouses accommodation for poor persons of
good character who {except in special cases to be approved by the Charity Commissioners) are resident in
the area of benefit of the former Civil Parish and Urban District of Hampton as constStuted on the 27th
January 1933.
Under the scheme of 3 November 1977 las varled subsequentty) the Trustees ar8 empowered lo apply
income in the malntenance and runnlng of the almshouse property and in the adminlstration of the Charity
and to establish and maintain g reserve fund for maintenance.
Under the scheme of 24 January 2022 the area of beneffl ol the charity was widened to include the Wards of
Hampton, Hampton North, Fu￿ell and Hampton Hlll, and Teddington In acc£Jrdance with Ihe ward
boundaries as amended from time to lime with preference given lo the Wards of Hampton. Hampton North
and Fulwell and Hampton Hill. Almspeople as bgneficiaries include those of good Chara￿er who are
urTenlly resident or employed or have family reslding In the area of benefit, or otherwise have previougly
resided or been employed in, or have a strong connection to the area of benefit.
The Trustees are required lo..
Maintsin an Extraordlnary Repair Fund.,
Defray the oost of keeplng in repair the memorial to Wlliam Cole in the parlsh church of Sl.
Mary the Virgin.,
{iiil Pay the following yearfy sum lo the respectwe Church Wardens for Malnlaining, repairing and
Insuring the parish churches of..
Sl Mary the Virgin, Hampton
Sl James, Hampton Hlll
All Saints, Hampton
500
250
250
livl Defray grants to one or l)olh of the fdlowing..
Rolief need - up to £3,500 per annum
The Hampton War Memorial Charily- up to £250 perannum
SubJeGI lo the foregoing payments, the income is to be applied for the trenefil of the alms people.
For the purpose$ of almshouse accomn)dalion, the Charity Is also a reglstered provider of Sc¢ial Housing
(NumberA1464}.
Publlc bengflt
We have referred to the Charity Commission's general guidan￿ on publlc benefit when revlewing our alms
and objeclwes and aclivilies. The public benelil of the Charity is In providing safe and comfortable
almshouse accommodation for those in need as described in the scheme and Ilving grants lo those in need.
Whilst many of the activities are local in nature, the Trustees do not conslder this to be an unreasonable
geographic restrl¢lion and those In need are not exGluded from benefit.
Page 2

AMPTON PAROCHIAL CHARITY
Roport of the Trugtees
for the Ygar Ended 31 Dec•mber 2023
ACHIEVEMENT AND PERFORMANCE
Charltable actlvlti
Tw61ve flats were occupied for the whole of the year. with no void period$.
The trustees explored ways of Idenllfying people In need so that grants Could be made in Ilne wlth the
charity's objectives. Flnancial assistance was given lo 5 12022.. 51 deserving applicants in the year tolalling
£2,668 (2022.. £3.3841.
FINANCIAL REVIEW
Flnanclal revlew
As disclosed in the Statement of Flnancial Activities on page 9 the surplus on 10181 activitles for the year
before gains and losses on investment was £26,114 {2022'. £24,498}.
Investment Income and deposit Interest was £36,598 12022,. £34,413).
The "housing deflclv,, or deficit of rents against almshouse operating costs and associated interest payable,
amounted lo £6.81612022.'£5.531}. The charity is dependent on the income gengraled from its investfflents
to underpin it5 charitable objects'ves.
The Endowed Capltal Fund as 8131 December 2023 was £1,075,992 {2022'. £1,010,607)
The Exlraordlnary Repalr Fund as 8131 De¢ember 2023 wa5 e359,43912022.. £319.4191,
The Income Fund as at 31 December 2023 was £57,80712022.' £35,903>.
Investment pollcy
Funds are invested in such 8 manner as the Trustee5 thlnk fit In order to provide an appropriate and
balanced portfollo taking into account the requirements of the law relating to thè investrnenl of ¢harilable
monles, and the investment poliw of the Charity.
Reserves pollcy
The Trustees, reserves policy takes into 8ccount the fact that Some fvnds are endow8d or deslgnaled for
specific purposes. In the case of unrestricted funds, the Trustees seek to maintain general reserves which
will support the ongoing aims of the Charity and allow il lo operate on a going concern basis.
Golng concern
The Board has reasonablB expectation that the chanly has adequate re80urces to continue operations for
the foreseeable future. For this reason, the going cor)cern basis has continued to be used in preparing the
financlal statements. The Board has considered the short and long term health of the charity, and is content
that a robust budget provides assurance that the going con￿rn basis is appropriate in preparing the flnancial
statements.
FUTURE PLANS
The Truste8s intend lo continue their current aclivlties in maintaining the almshouse accommodation through
the Parochial Charity. The ongoing refurbishment of premises contlnues. In accordan￿ wSlh the alm of
Improving the service to tenants and future plans will involve an ongoing review arbd impiemenlation of any
works conSide￿d necessary.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Govornlng document
The Charity is governed by a scheme dated 3rd November 1977, as amended by a scheme dated 24th
J8nuary 2022. The Charlly's Registered Number is 212061 and it is also registered by the Regulator of
Social Housing (Number A14641.
Page 3

HAMPTON PAROCHIAL CHARITY
Report of Ihg Trustee8
for tho Year Ended 31 D0￿mber 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Charlty ¢onstitutio
The Charity is 8dminislered by a maxlmum of twelve Trustees. ¢omprislng'.
la) Six Nominative Trustees appointed for a lem of four years as follows:
Three by the Council of the London Borough of Flichmond Upon Thames, who shall be persons
who through residence, oc¢upalion or employment, or othe￿ISe, have special knowledge of the
area of benefit.
One by the PCC of Sl. Mary the Virgin, Hampton.
One by the PCC of Sl James, Hampton Hill.
One by the PCC of All Saints, Hampton.
(b) SIX Coryopted Trustees, appointed for a term of five years.
Investment powers are delarmined by the Trustees AGt 2020.
This is a principal Charity and embraces the Charities of the Par￿h1?1 Quitrents, Mary Gavell, John Turner,
Cyrus Maigre, William Cole.Eva Maria Garriok and John Jones.
Cod& of Governanc•
The code of governance adopted by the Trustees is the Charity Governa￿8 Cod& for Smaller Charitlgs. as
this best fits with the aims and objectives of Hamplon Parochial Charity as an Almshouse Charity and
represents a Standard of good governance practice lo which all charities should aspire.
The Board of Trustee5 confimis compliance W￿th the Governance and Financial Viability Standard. In doing
so, the Board conflrms that it has an appropriate. robust and prudent business planning. risk and control
framework In place.
Organlsatlonal 8tructure
'The management of the Charity is carried out by the Clerk, Ms Nicola Hall, who Is also thè Houslng
Manager. The greater part of the admlni51ralion is concerned with tho almshouse arxomrnodation at Jubilee
House, built in 1985 to provlde ￿e1ve almshouse flats.
The Trustees meet al quarter￿ intervals and the Building, Finance and Appolnlments Commillees meet
perlodically during the year. The trustees undertake inductlon training as a Iruslee on appointment and
fvrther Iruslee Irainlng as required.
Internal Controls
The Trustees acknowledge thelr responsibility for the Charity's system of intemal controls, Sncluding Internal
rinancial controls. The system of controls covers governance. strategy and finance. relating to the
safeguarding of assets, the mainlertrance of proper accounting records arbd the reliability of fi'nancial
inform81ion used both withln the organisalion and for publication. The systems eslab115h8d and
maintsined can provlde reasonable but not absolute assurance a9ainsl material misslalemenl or loss,
The Trustees glve consideration to the malor risks to which the Gharlty is exposed and have reviewed the
established systems and procedures to manage these risks. 11 has been agreed that the Trustees will
annually review thes9 risks.
Koy management romuneratlon
The Iruslees receive no remuneration for their services olh8r than the relmbursemenl of oul-of-pockel
expenses.
Page 4

HAMPTON PAROCHIAL CHARITY
Report of the Trustees
for the Ygar Endgd 31 December 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Rlsk management
The Trustees glve consideration to the major risks lo which the charity Is exposed and have reviewed the
established systems and proo8dures lo manage these risks. It has been agreed that the Trustees will
annually review these risk5.
The Board's focus in the year was on Ihe below principal risks..
Risk of losi
Trustees leadin
lo ine
ective mana
ement of the Charil
The charlty Gurrenlly has 12 Trustees and has undertaken a skills audit lo ensure a diverse range of skills is
available for the effective running of the charity. The risk of loss of Trustees is mitigated through succession
planning involving the wider community and advlce from the Almshouse Assccialion.
Mainlainin
ertie5 to D
Standards in the face of Risln
Costs
Reports are made lo the Board al each meeting to ensure all properties and inspgclions are up lo dale. A
rolling programme of works is in place foi Component replacements to aid the spread of costs. The Charity
currently has sufficient Extraordinary Repairs reserves lo undertake necessary works as they arise.
Lack of Maln
ance Cha e Increases and tenlial for lon
Void Periods
Income and expendlture are reviewed quarterly and closely monllored by Trustees. Maintenance charge
contribution increases are a9ree(l in line with inflation. The charity has widened the catchment area for
almspeople to mitigate the risk of long void periods. Wth the refurbishment works undertaken lo date, the
Trustees are confident of limiting the vold periods to a minimum.
Risk of Ios5 throu
h ineffectwe financial controls and risin
ovemance co
Hampton Parochial Charity has documented flnancial procedures which are adhered lo and monitored by
Trustees. Trustees also closety monitor budgets and sign off month end flnanGial reports. Governance costs
are frequenlty reviewed and cost-&ffe¢tive services sought via approved suppliers.
Page S

,HAMPTON PAROCHIAL CFIARITY
Report of thg Trust¢¢s
for the Year Ended 31 December 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
VALUE FOR MONEY IVFMI
Each year the Charlty uses a range of data lo measure VFM progress against the housing sector. The
results help influenc8 investment decisions and provide the regulators and other stakeholders with
information on the progress of the Charity, whilst also ensuring compliance with the regulatory VFM
standard. The metrics have been compar8d to the Acuity smaller providers 2022123 results.
Melrlc
2023
2022
Aculty
Scorecard
Commentary
Ngw supply
delivered
0%
0%
0%
The Charity has 12 Almshouses in
management. This remains as pgr
the previou8 yoar. with no new
supply of social housing or new
su
of non-social housin
Gearing
130.37}0
(13.27)%
13.24%
The Charity has minimal borrowings
compared lo industry slandard
rapayable
in
one year and
stren
thened cash reserves.
EBITDA MRI
(28.211%
{46.9510
168%
A deficit was made on the provlsion
of social housing. As a charity,
Hampton
Parochial
Charity
supports ils charitable objecttves via
ils investment returns.
Social Housing
Cost Per Unit
£6,949
£6.201
£5.395
The charity has done well lo
monitor expenditure in the year.
Whilst expenditure overall was
consistent with the prior year,
Hampton
Parochial
Charlty
supports its charitable obj'ectives via
its investment returns.
Operating
Margin Overall
20.93%
21.75 %
As a Charity, Hampton Parochial
Charity recewes signiflcant income
from
investmanls,
which
prodLtced £36.401 in 2023, thus
impactlng the operating margin.
This income also undeNriles part
of the charil
eratin
costs.
Social Housing
Letlings only
17.73)%
(7.07)lJ/fr
13.21%
ROCE
1,68%
1,71%
1.86%
The charity usually incurs a defiGit
on social housing acfjvities whlch is
covered by income from ils
charitable endowments.
Reinvestment
0%
3.7%
The almshouses are maintained to
a decent standard, and no capllal
imwovemenls were required in the
year. The trustees are satisfied that
the properties continue to be well
maintained.
Page 8

HAMPTON PAROCHIAL CHARITY
Rfjport of the Trustègs
for the Year Ended 31 Decembor 2023
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in
accordanre with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice)-
Tre law applicable lo charities in England and Wales, the Charities Act 2011, Charity (Accounts and
Reports) Regulations 2008 and the provisions of the trust d8ed requlres the trustees to prepare finan¢lal
statements for each financial year which giv8 a true and fair view of the stste of affairs of the charity and of
the incoming resources and application of resources. including the Ir￿Qme and expenditure, of the charity for
that period. In preparing those financial ststemenls, the trustees are required to
select suitable accounting policies and then apply them consistently.,
- observe the methods and principles In the Charity SORP.,
make judgements and estimates that are reasonable and prudent.,
p￿pare the linancial statements on the going concern basis unless it is in8ppropriale lo presume that the
charity will continue in business.
The trustees are responsible for keeping proper a￿oUntIng records which disG105e with reasonable accuraoy
at any lime the finanaal position of the Gharity and to enable them to ensure that the financial slalemenls
comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008. the Housing and
Regeneration Act 2008. the Accounting Direction for Private Registered Providers of Social Housing 2022,
and the provislons of the trust deed. They are also responsible for safeguarding the assets of the charlty and
hence for taking reasonable steps for th8 prevention and detection of fraud and othèr irregularities.
Approved by order ofthe board oftruslees on ...Ig loÉlioL4........,..
and signed on its behalf by..
D Winterbum- Chair
Page 7

Independent Examiner's Report lo th¢ Tru8ta68 of
Hampton Pan)chlal Charity
Independent examlnpr's report to thg trustses of Hampton Paro¢hlal Charlty
I report to the Charity trustees on my examination of the 8Gcounls of Hampton Parochial Charity (the Trusl)
for the year ended 31 December 2023.
This report is made lo the Trustees, as a body, In accordance with the terms of my engagement. Our work
has begn undertakerb so that we might carry out an Independent Examination of the financial ststements in
accordance with the General Dlrections given by the Charity CommissioneTS. To the fullest extent permilled
by law, we do not accept or assume responsibility to gnyone other than the Charity and the Charity's
Trustees, as a body. for our work or for this report.
Responslbllltles and basls of ieport
As the charity trusleos of the Trust you are responsible for the preparation of the accounts In accordance
with the requiremants of the Charities Act 2011 ('the ACVI.
Havlng satisfied myself that the accounts of the Charity are not required lo be audited under Section 136(3)
of the Housing and Regeneration Act 2008, an independent examination has been carried out.
I rgport In respect of rny examination of the Trusfs accounts carrfed out under se¢tion 145 of the Act and in
carrylng out my examination I have followed all applicable Directions glven by the Charity Conwnission under
section 145(5)Ib} of the Act.
Independent examlner's Statement
I have Gompleted my examination. I confirm that no material malters have come to my allenlion in
connection with the examination giving me cause lo believe that in any material respect-
accounllng records were not kept in respect of the Trust as rèquired by se¢llon 130 of the ACL or secllon
135{2lla) of the Housing and Regeneration Act 2008., or
2. tho accounts do not accord with those reGords', or
3. the accounts do not comply with the applicable requirements ¢onceming the form and content of account$
set out in the Charities IAGcounts and Reports) Regulations 2008 other than any requirement that the
accounts give a true and fair view which is not a maller considered as part of an independent examination.
I have no concern5 and havg come across no other mallers in connection with the examinallon lo which
attention should drawn in this report in order to enable a proFer understandin9 of the accounts lo bo
reached.
James Holland-Leader FCA
Knox Cropper LLP
Chartered A￿UntantS
65 Leadenhall Street
London
EC3A 2A0
Date: i&1.06 [104....,.......
P8ge 8

HAMPTON PAROCHIAL CHARITY
statement of Flnanclal Actlvltles
for the Year Endod 31 DgGember 2023
2023
Total
funds
2022
Total
funds
Unrestricted Endowment
funds
fund
Notes
INCOME AND ENDOWMENTS FROM
Charltable actlvttlgs
Houslng
88,197
88,197
78,201
Inve81menl income
34,413
Total
124,795
112614
EXPENDITURE ON
Charltable aetlvltles
Housing
Charitable Activitites
91,623
3,390
95,013
83,732
Total
Nèl gainslllossesl on Investments
NET INCOkryEIIEXPENDITURE>
61,924
66,385
127,309
(111.637}
RECONCILIATION OF FUNDS
Total funds brought forward
355,322
1,010,607
1,365,929
1,477,566
TOTAL FUNDS CARRIED FORWARD
1075,992
1493 238
1365,929
CONTINUING OPERATIONS
All income and expenditure has arisen from conllnulng activities.
The notes form part of Ihe8e financial statements
Pa9e 9

AMPTON PAROCHIAL CHARITY
Balance Sheet
310ocember 2023
2023
Total
funds
2022
Total
funds
Unreslri¢ted Endowment
funds
fund
Notes
FIXED ASSETS
Tangible assets
Investments
11
12
17.611
125,179
950,813
142,790
1310256
146,643
1201457
377,083
1,075,992
1,453,046
1,348,100
CURRENT ASSETS
Debtors
Cash at bank
13
1,280
107 662
1,280
107 662
2,335
108,942
108,942
87,219
CREDITORS
Amounts falling due within one year
14
(48621
(4,8621
{4,5911
NET CURRENT ASSETS
104 080
104080
82,628
TOTAL ASSETS LESS CURRENT
LIABIL￿lEs
481,133
1,075,992
1,567,125
1,430,728
CREDITORS
Amounts falling due after more than one year 15
163,8871
{63,8871
(64,7991
NET ASSETS
417 246
1075 992
1493 238
1.365,929
FUNDS
Unrestricted funds
Endowment funds
17
417,246
1075 992
355.322
1010.607
TOTAL FUNDS
1493 238
1365.929
The ffi
ancial stslements were approved by the Board of Trustee8 and aulhorised for issue on
zs.lo.6.i.zo4..........
and were signed on Its b8half by..
D Winterburn - Chair
The notes form part of these financial statements
Page 10

.HAMPTON PAROCHIAL CHARITY
Notes to the FlnaTrclal Statemonts
forthe Year Ended 31 Docember 2023
ACCOUNTING POLICIES
Ba$ls of preparing the flnan¢lal statemènts
Hampton Parochial Charity is a charity constituted under a Irust deed and registered as a charty with
the Charity Commission of England and Wales. The address of the regislerBd office is given on Page
The financial statements of the charity, which is a publi¢ benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP {FRS 1021 'Accounling and Reporting by Charities=
Statement of Recommended Practice applicable lo charllies preparing their accounts in acGor(lance
with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 1021
(effective 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Charities Act 2011. The accounts comply with
thg Charities Act 2011, the Housing and Regeneration Act 2008 and the Accounting Direction for
Private Registered Providers of Social Housing in England 2022.
The financial slalements have been prepared under the histor￿al Gost convention, with the exception
of investments whith are included al market value. as modlfied by the revaluation of certain assets.
The financial statements are presented In slgrfing, whlch is the fiJnctional currency of the Charlty and
are rounded to the nearest pound.
The accounts have been prepared lo give a Irue and fair vieW and have dgparted from the Charities
(Accounts and Reports) Regulations 2008 only lo the extent required to provide a 'lnJe and fair viev¥.
This departure involved following Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
{FRS102) issued on 16th July 2014 rather than the Accounting and Reporting by Charities Statement
of Recommended Pr￿liCe effective from 181 April 2005 which has since been withdrawn.
The almshouse properties of the Parochial Charity were redeveloped in 1985 under a scheme
approved by the Housing Corporation. A Social Housing Grant was made and a mortgage loan
advanced by the Housing Corporation.
Golng concern
The financial statements have been prepared on a going conG8rn basis as th6 Trustees Èelleve that
no material uncertainties exist. The Trustees have considered the level of fvnds held and the
expected level of income and experKliture for 12 mnlhs from authorising these financial stalemenls.
The bu¢Ygeted income and expenditure is sufficient with the level of re8eJves for the Charity to be able
to continue as a going concern.
Crltlcal ac¢ountlng Judgèments and key sourcès of frstlmatlon uncertalnty
The followlng are the critical judgements and key source$ of estimation uncertainty that the Board has
made in the PrO￿$S of applylng the charity's accounting policios and that have the most significant
8ffeot on the amounts recognlsed in the financial slaternents:
Identifi¢alion of houslng property Gomponenls
The charity accounts for its expenditure on housing properties usln9 component accounting. Under
component accounling. the housing property is divided into those major components which are
considered lo have substanb'ally different useful economic lives. Judgement is used in allooating
property costs be￿een compw)nenls (land. slruclure, kltchens, bathrooms etcl and in determining the
useful economic lives of each component.
Housing propety depreclslion is calculated on a component-by-componenl basls. The idenlificab'on
of such Components is a matter of judgement and may have a material impact on the depreciation
charge. The comrm)nents selected are those which reflect how Ihg major repairs lo the propety are
managed.
Page 11
continued...

,HAMPTON PAROCHIAL CHARITY
Notes to the Flnanclal Statemonts - ¢ontlnued
for Ihe Year Ended 31 Decembgr 2023
ACCOUNTING POLICIES- contlnued
Income resources
{il All voluntary income 18 included in income on receipt. except where the donor requlres the
sum lo be invested to provide income for the Charity'$ purposes, In whlch case il is treated as
an endowment.
lill Donatlons under gift aid together with associa18d income tax recovery are recognised as
Income when the donation is received.
Ilii) Legacy income is recognised when the charity is onlitled lo the income, with entitlement being
the earlier of the charity being notified of an impending distribution or the legacies being
ceived.
liv} Grants receivable are credited to income immediately. Social Housing Capital grants are
recognised onw when receivable, or In the period in which a scheme is completed and where
the amount of the grant has been detemiined.
Iv) Rents are recognised on the basls of amounts recelvable in the year.
(vil Rents received In advance are included as deferred Incomè in credltor3.
Investment income Is earned through holding assets for investment purposes such as shares.
It includBd dividend8 and Interest. Where it is not practical lo identify investment
management costs incurred wlthin a scheme with reasonable accuracy the investment
income is reported net of these costs. 11 is included when the amunt can be measured
reliably. Interest income is recognised using the effective interest method and dividend
Income is recognised as the Charity's rlghl lo receive payment is established.
Re80urces expendod
Liabilities are recognised as expendilur8 as soon as there is a legal or conslructlve obligation
comrnilting the charity to that expenditure. It is probable that a transfer of eCor￿mi¢ benefrts will b8
required in settte￿nt and the amount of the obligation can be measured reliably. Expendliure is
accounted for on an accruals basls and has been classlfied under headings Ihal aggregate all cost
related lo the category. Where costs cannot be dlroclly attributed to particular headings they have
been allocated to activities ¢n a basis Gonslstent with the use of resources.
Grants offered subject to conditions which have not been met at the year end dale are noted as
commitment bul not accrued as expenditure.
Houslng propgrtle8
The alm8house properties are ststed at the cost of the redevelopment In 1985 and include
development expenditure. interest charged on the mortgage loans and capilalised. No value is
InGluded in ￿speCt of the land which formed part of the origlnal endowment of the Charity-
Housing properties are stated al depreciated cost. The cost of completed housing properties is
depreciated ovér the life of the properties. Properties are accounted for on a cornponenl cost basis
with each component being depreciated over its estimated economic life. The principal components
identified and the depreciats'on rate applied to each component are set out below..
Fabric
Roof
Eleclrfcs
Windows and dcK)rs
Years
100
70
40
30
Page 12
ontinued..,

,HAMPTON PAROCHIAL CHARITY
Note8 to the Flnan¢lal Statements - contlnued
lor the Year Ended 31 Decembor 2023
ACCOUNTING POLICIES - contlnued
Houslng propertles
Bathrooms
Mechanical systems
Kitchens
Boilers
30
30
20
15
Furnfturé, Flttlngs and Equlpmont
Depreciation on Furniture, Fittings and Equipment has been provided in order lo write off the Cost over
lis expected useful life on a 51raight line basls. The rale used for this purpose is 20¥•.
Taxatlon
The income and gains of Hampton Parochial Charity are exempt from taxab'on. The Charity IS 8150
ex9mpt from Value Added Tax. Consequently, any Value Added Tax paid forms part of the
expenditure lo wh￿h it relates.
Charltablg fund¥
The charllable funds were created from the Investment8 comprised in the origlnal en(lowm8nls of the
Charlty together with fvrther donallons and a¢¢umulated interest and gains thereon.
Dgslgnated RoseNe8
Designated reseNes fom) part of unrestricted resetves whlch have b8gn earmarked by the Trustees
for 2 particular purpose. Such designations may be reversed by future Trustees, decislons.
Expenditure cannot be directly sel against designated reserves. bul is taken to the income and
expenditure account. A transfer is then made from designated reseNes as appropriate.
Soclal HouBlng Grant
The charity received a Social Housing Grant in respect of the Slmshouse. This Is reftectod in reserv85
in the endowed capital fund and is amortised over its useful life.
Endowed Capltal Fund
Hampton Parochial Charity r￿1Ved the almshouse and the land on whlch is built as an endowment.
These assets are held In the Endowed Capital Funds. there Is no value included in the balance sheet
in rospecl of the land which formed part of the original endowment of the charity. The almshouse
propety, and subsequent costs of redevolopmenl and the interest on related knans are reflected in the
balanG8 sheet. These are depreciated over the eslimaled useful economic life of the assets, with
depreciation charged through the endowed capllal fund by a reduction of the Social Housing Grant
Unrestrlcted ReseNes
Unrest￿￿ted reserves are general fijnds availabl8 for use at the dlscrellon of Ihg Trustees in
furtherancg of the general objectives of the charity.
Dobtors
Trade and other debtors are reGognised at the settlement amount due after any trade discount
offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Ca8h al bank and In hand
Cash at bank and cash in hand includes cash and short lem highly liquid Investments with a short
malurily of three months or less from the date of acqulsilion or opening of the deposit or similar
account.
Page 13
conllnued...

.HAMPTON PAROCHIAL CHARrrY
Notos to the Flnancial Statements - contlnued
for the Year Ended 31 Decombgr 2023
ACCOUNTING POLICIES- contlnued
Dgbtor8
Creditors and provisions are Tecognised where the charity has a present obligation resulting from a
past event that will probably result in the transfer of funds lo a third paty and the amount due to settle
the obligation can be measured or estimated reliably. Creditors and provisions are normally
recognised at their selllement amount after allowing for any trade discounts due.
Flnancial Instrumonts
The charity only has financial assets and fSnan¢ial liabilitigs of a kind that qualify as basic financial
instruments. Basic finaneial instruments are inllially recognised at transaction value and subsequently
measured al their settlement value with the exception of bank loan8 which are subsequenlty
measured at amortlsgd cost using the effective inlefest method.
Investments
Investments are a form of basic financial investment and are inllially recognlsed at their transaction
value and subsequently measured at fair value as at the balance sheet date using the doslng quoted
market price. The statement of finan¢ial activities Includes the net gains and losses arising on
revaluations and disp¢sals throughout the year.
Realised gains and losses on Investments are calculated as the difference between sales proceeds
and their opening carrying value or their purchase value if acquired subsequent to the first day of the
rinanci81 year. Unrealised gains and losses are calculated as the difference between the fair value at
the year end and their carrying value.
INVESTMENT INCOME
2023
2022
Investm8rn1 income
Deposit account interest
36,401
197
34,394
19
INCOME FROM CHARITABLE ACTIVITIES
2023
2022
Gross maintenanGe conlribullons from residents
Losses from volds
88,197
85.251
78.201
Page 14
continued...

'HAMPTON PAROCHIAL CHARITY
Not¢¥ to tho Flnanclal Statem•nts - contlnued
for the Year Ended 31 Dècèmbgr 2023
GRANTS PAYABLE
2023
2022
Charitsble Acllvitites
The total gran15 paid lo institutions during the year was as follows..
2023
2022
Relief in need
2,668
SUPPORTCOSTS
Governance
costs
Management
FinanGe
Tolals
Housing
18,588
6.972
Support costs. included in the above, are as follows:
Management
2023
2022
Total
activities
Housing
Cleth's salary
Pensions
Subscriptions
Adminislfatfve seNices
Recharges of adminislralive costs
20,456
426
665
2,681
18,513
542
4,213
Finance
2023
2022
Total
activities
Housing
Loan
Governance costs
2023
2022
Total
activities
Houslng
Independent Examination
Page 15
continued,..

,HAMPTON PAROCHIAL CHARITY
Notè¥ to the Flnanclal Statem8nts - ¢ontlnued
for the Year Ended 31 Decèmber 2023
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 De￿rnber 2023 nor for
th8 year &r￿ed 31 December 2022.
Truste¢s' expen8
There were no trustees. expgnses pald for the year ended 31 December 2023 nor for the year ended
31 December 2022.
STAFF COSTS
2023
2022
Wages and salaries
Other pension cosls
20,456
426
18,513
369
The av8rage monthly number of employees during the year was as follows:
Clerk and Houslng Managér
2023
2022
No employees receiv8d emoluments in exce88 of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Endowment
funds
fvnd
Total
funds
INCOME AND ENDOWMENTS FROM
Charltable actlvltles
Housing
78,201
78,201
Investment income
Total
112,614
112614
EXPENDITURE ON
Charltablo actSvlt198
Housing
Charitable A¢livitites
82,689
1,043
83,732
Total
88,118
Nel gainslllossesl on inv8slmenls
98,278
136,1351
NET INCOMEIIEXPENDITURE}
(12,316
199,3211
1111,6371
RECONCILIATION OF FUNDS
Total fvnds brought forward
367,638
1,109,928
1,477,566
Page 16
conllnued...

,HAMPTON PAROCHIAL CHARITY
Notes to thè Flnan¢lal Statemènts - contlnuod
for the Year Ended 31 December 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES - contlnued
Unrestricted Endowment
funds
fund
Total
funds
TOTAL FUNDS CARRIED FORWARD
355 322
1010607
1385,929
SOCIAL HOUSING ACTIVITIES
2023
2022
Turnover from Social Housing
Operating costs of Social Housing
88.197
95.0131
78.201
83 732)
Operating surplus and surplus on Social Housing aclivitles
10. SOCIAL HOUSING GRANT
The total Sccial Housing Grant recelved for H8mplon Parochial Charity as at 31st Decembèr 2023
amounted to £484,40212022.' £484,402)
The frjll Capllal Grant would onty become repayabl8 if the Almshouses were disposed of and the grant
was not recycled.
Aggregalg amount received
At 31st December 2023 and 31 st December 2022
484 402
Released to S12temenl of Flnancial Activities
Al 3151 De￿mber 2023 and 31st December 2022
484,402
Social Housing Grant Carried forward
Page 17
continued...

,HAMPTON PAROCHIAL CHARITY
Notos to tho Financlal Ststfrments - contlnued
for the Year Ended 31 Dgcemb¢r 2023
11. TANGIBLE FIXED ASSETS
Flxlur08
and
flttings
Housing
properties
Totals
COST
At 1 January 2023
Addltlons
601,658
33,580
799
535,23B
799
Al 31 December 2023
536.037
DEPRECIATION
At 1 January 2023
Charge for year
356,698
31,897
388,595
At 31 December2023
360,088
NET BOOK VALUE
At 31 December 2023
141570
142 790
Al 31 December 2022
144 960
146 643
12. FIXED ASSET INVESTMENT8
Listed
investments
MARKET VALUE
At 1 January 2023
Additions
Revaluations
1.201,457
7,604
101 195
At 31 December 2023
1310256
NET BOOK VALUE
Al 31 December 2023
1310 256
At 31 December 2022
1201,457
There were no inv851ment assets oulslde tha UK.
2023
Market
Value
2022
Marf(et
Value
Cost
Cost
The Investments comprise the following..
202,25712022.. 202,2571 M&G Charity Mulll
Asset Fund Income Shares (Endowed)
IPr6viously the National Association of
Almshouses Common Investment Fund)
1,449.3512022.. 1.449.351 COIF AccumulatSon
Shar8s {E.R.F)
38,757.712022.. 38,757.71 COIF Income
Shares (Endowed)
Balance al 31 December 2023
181.687
87,362
178,613
87,352
369,439
172,395
319.419
164,795
769 150
1,310,256
180,174 703,425
439,921 1,201,457
180.174
426,579
Page 18
ntlnued...

'HAMPTON PAROCHIAL CHARITY
Notes to the Flnan¢lal Statements - ¢ontlnued
for the Year Ended 31 De¢ember 2023
13. DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
2023
2022
Other debtors
Prepaymgnts and a¢¢TuefJ income
2,327
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Other creditors
4,591
15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023
2022
Other creditors
16. LOANS
An analysis of Ihe maturity of loans Is given below..
2023
2022
Amounts falling due wilhln one year on demand-
Other loans
780
702
Amounts falling be￿en one and years:
Other loan8- 1-2 years
868
Amounts falling due betsveen and fwe years..
Other loans - 2-5 years
Amounts falling due in more than fve years..
Repayable by instslments..
Other loans more 5yrs instal
59,790
61,115
The loan was ￿vanCed on 1 October 198S by The Housing Corporation on mortgage, secured by a
charge on the Charity's housing land and buildings. By an asslgnment dated 26 March 1997 The
Houslng Corporation asslgned the Charty's loan to First Orchard Brook Limited arKI subsequently lo
Nalwest.
The loan is repayable over 80 years by equal half -yearfy instalments of £3.903, comblnlng principal
and interest. Interest 1$ payable at a rate of 10.875IJ/o per annum. The last instalmenl falls lo b8
paid in 2045.
Page 19
contlnued..,

'HAMPTON PAROCHIAL CHARITY
Notgs to the Flnanclal Statements - contlnued
for tho Year Endod 31 December 2023
17. MOVEMENT IN FUNDS
Net
movement
in funds
At
31.12.23
At1.1.23
Unr¢strlGted funds
Income Funds
Exlraordlnary R8pair Fund
35,903
319419
21,904
57.807
359.439
355.322
61,924
417,246
Endowmént lunds
Endowment Capiial
1,010,607
65,385
1,076,992
TOTAL FUNDS
1 365,929
127 309
1493 238
Net movement in funds. included in the above are as follows..
Incoming
resources
Resources
expended
Galns arKI Movement
losses
in funds
Unrgstrlcted funds
Income Funds
Extraordinary Repair Fund
117,195
(95.291
21,904
124,795
195,291
32,420
81,924
Endowment funds
Endowment Capllal
13,3901
68,775
65,385
TOTAL FUNDS
124.795
9B 6811
101 195
127 309
Comparatlve8 for movfjrnent in fund8
Nel
ovement
in funds
At
31.12.22
At1.1.22
Unrostrlctod fund¥
Income Funds
Extraordinary Repair Fund
16,644
19.259
35,903
319,419
367,638
112.316)
355,322
Endowmènt funds
Endowment Capital
1,109,928
199.321) 1,010,607
TOTAL FUNDS
1477,566
111.637)
1365 929
Page 20
continued...

'HAMPTON PAROCHIAL CHARrrY
Notes to thè Flnanclal Statements - contlnued
for the Yeai Ended 31 December 2023
17. MOVEMENT IN FUNDS- conllnued
Comparative net movement In funds. Included In the above are as follows..
Incoming
resources
Resources
expended
Gains and Movement
kjsses
in funds
Unrgstrlcled funds
Income Funds
Extraordinary Rapalr Fund
106,332
187,0731
19.259
31 575}
37 8571
112,614
(87,073)
137,8571
(12,3161
Endowment fundB
Endowment Capital
{1,0431
198,278)
199,321}
TOTAL FUNDS
112614
88,1161
Extraordlnary Repalrs Fund
This represents amounts set aside lo carry out future major repairs lo Housing Properties. The
movement in year relates to accumulated dividends received In the year together with gains and
losses on the CCLA ERF investment.
Endowment Fund
Hampton Parochial Charily received the almshouses and land on which they are built as an
endowment. The fund represents the original cost1£267,5261 of the property, unrealised gains and
losses on investment agset3 held in endowment funds. and the net book value of the social housing
grant. The movement in the period reflects gains and losses on endowment investments and the
depreciation on housing properties lo write off the grant over the life of the components of the
building.
RELATED PARTY DISCLOSURES
All of the trustees ol the charlly are also Iruslees of The Hampton War M8morial Charity {Charity
Number 212062). Hampton Pamchlal Charity provided 8 grant of £250 to th8 charity in the year
12022.. £2501.
Rev B Lovell is also a Trustee of The Parochial Church Council of The E¢desiaslical Parish of Sl
Mary, Hampton (Charity Number 11337681. which receivecl £50012022- £50QI from the charity.
Rev D Vvlnterburn, Dr D Wile, and Mrs S Sevanalhan {appolnled after the year under review) are also
Trustees of The Parochial Church Council of The EGGlesiastical Parish of Sl James. Hampton Hill
(Charity Number 1129286), which received £250 {2022'. £2501 from the charlty.
Rev D Williams, Mrs P WillSams, and Miss A Walker are also Tru31ees of The Parochigl Church
Council of The Ecclesiastical Parish of Al Salnls, Hampton (Charity Number 11338671, which
received £250 {2022.' £2501 from the charlty.
All grants were paid und8r the objects of the charlty. No balances were outstsnding al 31 Decemkr
202312022.. NIII.
The charity also recharged £5,640 (2022.. £6,640) lo The Hampton War Memorial and School of
Industry or Girl's School {Charily Number 3128081 for admlnislralive services in the year. All of
Hampton ParoGhSal Charity's Truslees are also trustees of both of these Gharilies. No balances were
oulstandlng at 31 December 202312022.. Nil).
Page 21
continued...

#HAMPTON PAROCHIAL CHARITY
Noto¥ to the Flnanelal Statements . eontlnued
for the Year Ended 31 December 2023
19. UNIT8 IN MANAGEMENT
The Charity had 12 unlts in Management durlng the ye8r. (2022- 121.
Pa98 22

'5HAMPTON PAROCHIAL CHARrrY
Dfrtalled Statement of Flnancial Actlvllles
for the Year Ended 31 Decgmber 2023
2023
2022
INCOME AND ENDOWMENTS
Investrnenl Incomo
Investment income
Deposit account interest
36,401
197
34,394
19
36,598
34,413
Charftablo actlvlti
Housing Activities
Losses from voids
88,197
85,251
78,201
Total Incomlng resources
124,795
112,614
EXPENDITURE
Charltable actlvitle8
Rates and water
Insurance
Light and heat
Gardenlng
Property repairs and maintenance
Sundries
Resident welfare
Cleaning
Church maintenance
Caretakin9 costs
Depreciation of Freehold property
Depreciation of fi'xtures & fittings
Grants to institutions
571
1,990
7,395
4,449
26,723
430
2,037
10,346
4,128
31,105
30
2,485
11
2.113
1.296
1,000
9,570
1,043
1,101
3,384
1,404
1,000
10,243
3,390
1,261
70.097
61,065
Support cost8
Management
Clerk's salary
Pensions
Subscrfptions
Adminlslralive services
Recharges of administrative costs
20.456
426
685
2,681
18,513
369
542
4,213
18,588
16,997
Flnonce
Loan
6,972
7,174
This page does not form part of the statutory financial statemenlg
Page 23

IIHAMPTON PAROCHIAL CHARrrY
Detalled Statement of Flnanclal A¢tlvlt108
for the Year Ended 31 Decembei 2023
2023
2022
Flnance
Govgmance costs
Independent Examination
2,880
Total resources expended
Net Incomo
This page does not form part of the statutory financial statements
Page 24