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 FI￿1￿dI[ 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 fina￿181 strtem￿ of the chtiTity for the year ended 31 March 2024. The
InLStees have adopted the pr¢)vi5ion5 of Accounting and Re￿rring by ChaTiIi¢5.' Statemenr of Recommended Prartice
applicable to ¢harithes prep￿Ing their xcounts itl ￿(OrdanCe with the Ftllancial Rewrting St8nd2Td appliL*ble 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 c￿￿pan￿ 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 Tr￿5 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 InCr￿ed S￿urity 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 n￿Ill￿nallCe 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 (2￿23.. £2YJ.WI).
Duringthe year dLWtions of £20.¢￿0 (2023: £20,000) wete rr(ci￿4 and this is inclutsj in other inconK.
The freehold properti&% are induded in th¢ a￿0￿r￿S at ¢osL whith 15 considered to be substantially below their cutre￿t
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 ad4u*e 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 ￿ttag￿l Is they Prtome vawit to bring them up to tt modern and ¢onsi*n¢
standard. Advpthising is ongoing to attr￿1 new r¢sid¢nts with th¢ aim of achieviDg lQ(Wo IKcup8ncy.
Page I

THE JOIIN H
OR THE YEAREF*TIED 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 obj￿tIveS we ljave refared to the Challty Cornmission'5 g￿eTaI guidanc£ on public
benef￿ All of our2￿1VItieS are undertakeD to fjJrtherour L*aritabl¢ purpos¢s forthe public Ixnefii.
The John HOWdrdNu￿Qs 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 &SPA￿l¢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 regul￿10
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(r24￿Upl ￿.1& bd*lfby.'

EPENDENT EX￿MINER,
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 acr￿ullts in aCa)rd￿ with the
requirements of the Charities Act 2011 fthe Ac¢).
I reFOrt in respect of my eXaMin￿10n of the Tnjsvs xcotst￿ ¢anied out under Sedion 145 of th¢ Art in cwing Lwt
rny e￿mination 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 conCe￿g 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 SI￿VId
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
fi￿d
fimd
funds
INCOME AT4D ENDOWMENt8 FROM
Charitable acdvltles
Rentreceivable
Donations
102,798
102,798
20.000
105,028
20,000
Inv¢sIm￿l 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
TheT￿me1 fi)nn part of thes¢ fllw)¢ial 5tatcmcnts

.T9n￿ble8s￿¢t&
.&467.
224.436
.fjA67
IIA743
JIA743
284.149
11&743
..116.743
IfjthAUBus.t.2D24.￿W￿¢

ATEME
FOR THE
AccoUr￿ll¥G POLICIES
B*sis 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 p￿1]¢£ 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 thteffl￿ts 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 StateM￿Of 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 statem￿ty the Trugw a re4KJnable expectstion that the clwity hod
Adequde rtsources to continue in exijtentt for the for¢5￿￿1¢ fubJr¢. and on that basis the th￿lty is
con5ider¢d to b¢ agoing concern.
Intome
All ineome is Trwgttised in th¢ Ststrment of Fina￿1•1 Adivi¢t¢s on¢e the d￿rity 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 re￿gnISed Is expenditure as $C￿n as there is a legal or ¢onstruclive obligation wmmitting the
ch2rity to th￿ expthditUTE. it is probable th¥t a tran5frr of Konomic benefits will be required in settlanent and
the amount of the obligation can be me&8umJ reliably. ExpendiDJre is &ceoutrted for on an accrua15 b&81$ 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(K*d to &tivili¢s on a basis consistent with the use C*f
TaD8lble fixed #ssets
Dep￿181]C￿ is provided at the fdlow1￿ itt ord¥ tt) off ¢a¢h 8S*t over its e5tirnated usefjjl
Fred￿]d woF*rty
Fixtur￿ and fittings
25% and 50% oll kx)st
Th¢ fre¢hold propertie5 are incl￿d in th¢ at cosL whtcb 18 th)Lsidered to b¢ substsntially ￿loW their
current Marketval￿ and as suth ar¢ not d￿T￿la￿L
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 s￿h 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 puT￿of eath fjjttd is included in the ￿ to the finallclal statanen
INVFSTMENf INCOME
2024
2023
Investsnent income
1.429
97
TRusfELW REMUNERATtON AND BEIYEFrrs
Th￿e 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 ￿AT￿mE￿r OF FIIYANCIAL ACTtvrrIES
Totsl
funds
fund
fvnd
INCOME AI¥D Er4￿￿mEr￿rS 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 A￿T5
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 Ma￿h 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 I￿H1N 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
2￿991
(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 Nu￿F￿ 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 I￿VI￿¢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