REGisfERED CHARfiv NUMBEIL. 212584 THE 44 Grond P8rad¢ Bri BN2
WARD ED31 MARC 2024 Page Rwrt oflhe Trustees InthptndeDt Ei•miner'3 Rwrt Statement of FI1dI[ Aetlvltles Bglan¢e Shtrt Notes to the Tr7naMial Statements 7 kn 10 Detalledststement of F5nattCl Activitie5
REPORT OF THE TRUSTE&S FOR THE YEAR ENDED 31 MARCH 21r24 The tntstees preseTtt their rewrt with the fina181 strtem of the chtiTity for the year ended 31 March 2024. The InLStees have adopted the pr¢)vi5ion5 of Accounting and Rerring by ChaTiIi¢5.' Statemenr of Recommended Prartice applicable to ¢harithes prepIng their xcounts itl (OrdanCe with the Ftllancial Rewrting St8nd2Td appliLble in the UK and R¢public of Ireland (FRS 1021 (¢ff¢ctive l January 2019). Objectives and aims The Charity 0$ 24 wttagw in BrightoTh Average cpan durtng the year was 87% (2023: 91%). Graves Son Pilcher provide a managing service to the Charity. ACHIEVEMENT AND PERFORMANCE Charitable activities A 5ub8TOUP of the Tr5 me&5 Wtth th¢ managillg agen Grdves Son omd Pikher, whith helps to ensure the continued smooth running of the cotEag&8 &% wdl adhering to 8]1 the regulatory Tquirements. Meetings witb the T¢5idents aTe also held. to discuss any matiers they wishio This ILS included InCred Surity on site. During the year we weknmed fournew residen& and all 24 c(ty ¥tE WV4 l¢L The c05t of the 83rdening u)ntinues to in¢reas¢ as more residents have E¢come unable to maintain their plcrts. The Trustee5 8Te therefore paying for thc gther to do the in addition to th¢ 8¢n¢rai maint¢nan¢¢ of the grounds, whi¢h now includes the spinney and rdets around the lawn.In the auttuTLll. TrEe Surgeons again all hedges a very hard ¢utwhi¢h eotrtinue5 to 8ive more light to some o)Ila8es and a widtt main entran¢¢. Due to fiTe regulatiot4 the 12 flat front d(My5 that0 into the communal ways were replaced in October2023. ID addition, there h&5 be¢n th¢ usua] day to day maintenaDce of the 24 cott8gts aTLd the I. Six rnonthly checks on all drains, gulleys. knpper& dc continu¢. The guest flat and comrnutwl loun8¢ in the LThJge continues to be in gulAr use. FINANCLIL REVIEW ancial position R¢ntsl income totalled £101798 in the year ended 31 March 2024 (2023.. 105.028). a decrea5r c4)mpard to the previous year. Expendittwe on mainienaTLce aud other runTLing was £131.069. This i]Uded expenditure of £113.109 (2023.. £131,056) in respect of high nIllnallCe costs duE to the age and 5tste of th¢ properries. The totai outgoing rt%ources for the year were £131.069 (2023: £150,873). At 31 March 2023. tofat re5erve5 W¢T¢ £400,892 (2023.. £407.734) includin8 unrestrirted tts¢rv&% Of £284.149 (223.. £2YJ.WI). Duringthe year dLWtions of £20.¢0 (2023: £20,000) wete rr(ci4 and this is inclutsj in other inconK. The freehold properti&% are induded in th¢ a0rS at ¢osL whith 15 considered to be substantially below their cutret marketvalu¢. E%s$ ¢4sh funds are held ID intuest bwing ac¢ounts. Reserves p( The Irtt5tce rcviewed the charitys resetrves artd is sfied tbat they are ad4ue to mect IN)th ongoin8 regular expendittjre and to provide forperiodic signifie4nt prom costs whtGh arise from tirne to time. Th¢ tr continu¢s to refijrbish the ttagl Is they Prtome vawit to bring them up to tt modern and ¢onsin¢ standard. Advpthising is ongoing to attr1 new r¢sid¢nts with th¢ aim of achieviDg lQ(Wo IKcup8ncy. Page I
THE JOIIN H OR THE YEAREFTIED 31 MARCH 2 srRucfuRL GOVERf4ANCE AND MANAGEMEKr Governing document The John Howard Nurse5 Hornes Ctiarity? waq fowKled as a chan.ty under the of the will {the 'governing document") of Sir John Howar¢ who died on 20 ApEiI 1917. to provide accomm(thtion for nutses whL15e hca]th has broken down orwho oth¢rwis¢ are not able to follow their pmfrssion and whose means are limited. When reviewitlg our aitn5 and objtIveS we ljave refared to the Challty Cornmission'5 geTaI guidanc£ on public benef All of our21VItieS are undertakeD to fjJrtherour Laritabl¢ purpos¢s forthe public Ixnefii. The John HOWdrdNuQs Horn&4 registered a5 a c4JaTity. number212584. Induction and trainkng of trustet5 The Tntstees are pwvided with a copy of the Charity Comn,5FSscntja[ TEu5t¢e They a]so have copie5 of all the pJlici¢s that are in pla¢e e8 conflicts of itktue5L inve51rnenL complaints, safeguarding etc. These are on t¢mplat¢s provided by the Ahnsknuse As%)clats( of whiehTh¢ awity is mmber. New Trustees will a]50 bE giv¢n a tourof the site. as sc*)n &SPAl¢lI. The trustee5 of John Howard Cottages r•>)gnise and accw tlLeir rwibili¢i¢s to ensure that risk tnatwellt is approached o)mprehensivety througbout the organisthn. Major risks are those that would havc a Signifi¢1 itnpa¢¢ oTrJ a lik¢likx)d of (u]llg. If they ar05e th¢y would have a major impact onthe ahnshouse ¢harity in the ftsllowin8 aTras: ' Governance ' OF¢rations ' Finan¢es ' EDvironmental orexternai fxtors such &s public qlinion ' The Chartty compliaTK¢ with law or regul10 REFERENCE AND ADMINIsfRATIVE DETAllS Registered Ch•rity number 212584 Principal address Parish Office St Georg¢'s Churth St George's Road Brighton Fwt Suss¢x BN2 IED Tr[te Rev Dr A Manson.BraiLsford Miss M Ellis ss S Clou Miss A Moulson Mrs S Spa¢knigJL (resignd 161412023) Dr H Bewtnont Mr A Cooke Miss L Chathum (rcsigncd 1818r2023) Mr S Teixeirddamota
KT. 'DffSbo]18FWsrthop CA 1391140.Nc4th'Stre4¢ ".Brigbtoll ,Apwmaty¢rdorof&bwdor 00 IrAbA•2(r24Upl .1& bd*lfby.'
EPENDENT EXMINER, RT TO THE IRU THE JOHN HOWARD hlIRSES HOMES Independent ex*mlneVs rep)rt to the tr&%tees of TheJobn HovArd Nurses Hozlles I report to the dwity trustees on my examinaiion of the accounts of The John Howard Nurses Homes (the Trnst) for the ycar cndcd 31 March 2W24. Rwnslbl]itleJ #nd bxsls of report As the charity trustees of the TThL8t you are restK>nylJl¢ for the preparati of the acrullts in aCa)rd with the requirements of the Charities Act 2011 fthe Ac¢). I reFOrt in respect of my eXaMin10n of the Tnjsvs xcotst ¢anied out under Sedion 145 of th¢ Art in cwing Lwt rny emination I have followed atl applicable Dire¢tions given by the Charity CoTllmiSSiOll uits Section 145(SXb} of the ACL Indewdent e]ner'S statemeDt I have completed my examination. I nfiTrn that no matuial matters have c¢ to my ateMts)ti in CO1¢ClI0n with the examinatioD giving m¢ ¢ to believe in any matsiat rtspeLt a¥)ntIng recorth were tw)t kqx in rt$¢t ofthE TnLSt&% rquired by Soxion 130 of the A¢L' or the accounts do not accord with thos¢ 0rd4' or the accounts do Th)t comply with the applicable requir¢m¢nts conCeg the forni and content of xcounts Set gut in the Charities (Ac¢ounts and Reports) Regulations 2008 other thatl ally requir¢ment that th¢ ¥wunts give a true and fairview which i4 tKrt amatter consider>a as wtof an indeFothit exatninatio I have DO con¢¢rns and hav¢ come 05S othtt matters in ctinlle the Mination to whith attention SIVId be thawn in this reP(t iti orderty ¢nabl¢ a Fyopuurvlusknding of the accounts to bc rEachcd. - OosdJoP Dr Slw)naF Wardrop C.A ChariotHouse Limited Charter&lAccountsnts 44 Grand Parade Brighton Fast Sussex BN2 9QA J5LL
NCI R TH 2024 2024 2023 Total funds fid fimd funds INCOME AT4D ENDOWMENt8 FROM Charitable acdvltles Rentreceivable Donations 102,798 102,798 20.000 105,028 20,000 Inv¢sIml income 1.429 1.429 124227 124.227 125.125 EXPENDITURE ON ChAritgble 8ctivities ChaTitabl¢ ¢xp¢ndilur¢ 131.¢J69 131,069 150.873 NETINCOMFJITXPENDITURE) (6,842) (6.842) (25.748} RECONCILJATION OF FUNDS Toia] funds brought foTh¥ard 2W,991 116.743 407,734 433.482 284.149 I IA743 400,892 407.734 TheTme1 fi)nn part of thes¢ fllw)¢ial 5tatcmcnts
.T9nble8s¢t& .&467. 224.436 .fjA67 IIA743 JIA743 284.149 11&743 ..116.743 IfjthAUBus.t.2D24.W¢
ATEME FOR THE AccoUrll¥G POLICIES Bsis of prep•riug th¢ Jtst¢mrnts Th¢ finanGiai ststetnetxts of the charity. whith is a pubtic ba)efit tity under FRS 102. h&ve been prepared in accordance with the Charities SOBP (FRS 102) 'Accounting and Reporting by ChaTiti¢5: Ststement of Re¢ommended p1]¢£ applicabl¢ ty ¢barities preparing their ¥eounts in aetordattee with the Financial Reporting St8ndArd applicable in the UK and Republic of Ireland (FRS 102) {effective l January 2019),, Financial ReportiTh8 Stsndard 102 The Financial Rewting Standard applicable in the UK and Republic of Ireland, the Chwities Aet 2011. Tr fllwKial thtefflts h&ve been wepATed under the historical cost convention. Flnanelal reporting stAndArd 102- redueed dl#knire exemptlons The ¢h4rity tukcn advantag¢ of th¢ following discIosvr¢ ¢x¢mpti(Trn in pr¢wing financial 5tat¢ments. a5 pmnitted by FRS IIY2 Tr Finoti¢lAI Rwung Stsntsd applicable tti theUK And Republic of Ireland.: the requirements of tiOn 7 StateMOf Cth Flow& The accounts gre wepayed in stezliti& whSth is the fi)81 of th¢ dwity. )knn¢lary gmounts in th¢5¢ financial statements are rounded to the near¢st£ At th¢ time of 4pproval of the financi81 statemty the Trugw a re4KJnable expectstion that the clwity hod Adequde rtsources to continue in exijtentt for the for¢51¢ fubJr¢. and on that basis the thlty is con5ider¢d to b¢ agoing concern. Intome All ineome is Trwgttised in th¢ Ststrment of Fina1•1 Adivi¢t¢s on¢e the drity entidement to the fund& it ts probable the income will b¢ received and the am(Aurt can be meosurwl rdi8bly. E4)ettdltht Liabiliti¢5 are regnISed Is expenditure as $Cn as there is a legal or ¢onstruclive obligation wmmitting the ch2rity to th expthditUTE. it is probable th¥t a tran5frr of Konomic benefits will be required in settlanent and the amount of the obligation can be me&8umJ reliably. ExpendiDJre is &ceoutrted for on an accrua15 b&81$ and has been cla%$ified LEnder headings th8t aggregate all cost related to the cate80ry. Where costs cant¥)t be diredly attributed to particular ImdinEs they have been all(Kd to &tivili¢s on a basis consistent with the use Cf TaD8lble fixed #ssets Dep181]C is provided at the fdlow1 itt ord¥ tt) off ¢a¢h 8St over its e5tirnated usefjjl Fred]d woFrty Fixtur and fittings 25% and 50% oll kx)st Th¢ fre¢hold propertie5 are incld in th¢ at cosL whtcb 18 th)Lsidered to b¢ substsntially loW their current Marketval and as suth ar¢ not dTlaL Thc charity is exempt from tsx on its ¢haTitsble ¢iYitic5. The cljarity is potentia15y ¢xempt from taxation ID r¢spe¢t of income or ¢apit81 received to the extcni that sh income or gains afe applied cx¢lusivrly to chaTi*ble wrposes. Expendi¢ure includes any VAT whith Call( b¢ fully and is itKluded wtthin the itern of fAp¢ndi¢ure to whith it rrlatcs. Fund 4eeountlng Unrestricted funds can be used in acctydance with theeharitsbl¢ obj¢ctiv&8 at th¢ dis¢rdion of the trustg¢5. continucd...
HOMLS NOTES TO THE FIYANCIAL FOR THE YEAR ENDED tinued 2024 Fund ceollnthig Restri fimds can only b¢ used for partiailar within th¢ objects of the cjwity. Restrictions arise when spccified by the (k)nor Lrwhen futK15 are rdiwj forparticularrestrtcted pmp)ses. EDdowm¢nt Fund5 These nO[dable fun¢L% have been donated specificalty b) Inve to prthce income . the c4)itsl cannot be The Income is included in unrthctrd ffimds. FurtherexplanatsTrn ofthe nats]re #nd puTof eath fjjttd is included in the to the finallclal statanen INVFSTMENf INCOME 2024 2023 Investsnent income 1.429 97 TRusfELW REMUNERATtON AND BEIYEFrrs The were no InLstees' remun&ion or er beneffts for the year ¢ndryl 31 March 2024 Dor foT the yeAr ended 31 March 2023. There were no trusteas, expenw paid forth¢year¥thl 31 DA2rch 2024 rw forthe year ended 31 March 2023. COMPARATIVLS FOR THE ATmEr OF FIIYANCIAL ACTtvrrIES Totsl funds fund fvnd INCOME AI¥D Er4mErrS FROM ChArftsble adiviti Rent Te¢eivable Donation5 105.028 20.OIXI 105.028 20,0(M) Investhient income 125.125 125,125 EXPENDITURE ON Charttable #ttivities Charitsble ¢xpenditt 150,873 150.873 NET CoM(EXPENDrrVRK) (25,748) (25.748) RECONCILIATION OF FUNDS Totsl funds brou8ht forward 316.739 116.743 433.482 TOTAL FUNDS CARRIED FORWARD 2.991 116.743 407.734 continued...
N(yfES TO THE FINANCIAL sfATEMENfs. L*nthiutd FOR THE YEAR ENDED 31 MARCH 2024 TANGIBLE FIXED AT5 Fixtyres Fr¢¢lK)Id fittll)gs Totsts co At l April 2023 and 31 March 2024 61083 3,796 65,879 DEPRECIATION At l April 2023 and 31 Mah 2024 3.796 3,796 NET BOOK VALUE At 31 M2rch 2024 61083 61083 At 31 Marth 2023 62,083 61083 DEBTORS: AMOUNfs FALLING DUE IH1N ONE YEAR 2024 2023 Prtpayments 6.467 6296 2023 Accruals and deferred income 8,837 10.990 MOVEMENf IN FUNDS Nel rnovement At 3113124 At 114r23 Unrtslrieted funds Generdl nd 2991 (6.842) 284,149 Endowment funth Enlbwmetti fvnd 116.743 116,743 407.734 (6.842) 400.892 Net movement in funds, included in the a5 fDIIow5: tncoming Resources Movement in fimds Unrestrirted General fund 124227 (131.069) {6.842) TOTAL FUNDS 124x27 (131.069) (6,842)
THE HN HOWARD NuF H THE FI FOR THE YEAR ENDED JI MARCH 2024 MOVEMENT IN FUNDS- ¢ontinued Comp8rntiw for movement In funds Nd movement in fiLnd8 Ai 31rJ123 At 114122 Unr#tricted funds G¢JJ¢rg] fvnd 316.739 (25.748) 290.991 ndoylmellt funds Endowment fi]nd 116.743 116.743 TOTAL FUNDS 433.482 {25,748) 407,734 Comi)fyrativ¢ nei movement ID funds. iwluded in th¢ al¢ are as follow& in funds Unre8tTleted funds Genern] 125.125 (150,873) (25,748) TOTAL FUN 125.125 (150,873) (25,748) RELATED PARTY DISCLOSURES P8ge 10
THE JOHN HOWARD LED STATEMENT 'CIAL A D31 MARCH2 iiJ¥i 2024 2023 INCOME AND ENDOWMENTS Invutment intome It)V¢51tn¢nt In¢ 1.429 Ch•rit•ble aetlvltles Rent received Dona¢ions 102.798 20.000 105,028 20.000 121798 125,028 Tot•1 In¢omln% T¢xour¢u 124.227 125,125 EXPENDITURE Charltfible IVI¢S Property costs Managing agerf costs Other¢o$ts 113,108 13.628 4,333 131,056 12,600 5,633 131,069 149289 Support eosts GoverniAtt costs Indep¢ndent examinatic 1,584 Totw] resourtt5 exFThled 131.069 150,873 Net expendlts (6,842) (25.748} Thi8 page th)¢s not fom part 5tstuW finwKiel Statements