Mapus-smith & Lem
ntrelkcwntan
Charity reglstration number 214681
JOHN SUGAR'S COAL AND ALMSHOUSE CHARITY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

JOHN SUGAR'S COAL AND ALMSHOUSE CHARITY
LEGAL AND ADMINISTRATIVE INFORMATION
Truste•s
Mrs S Twyman
Rev A Ling
Cllr. Francis Bone
Mrs M Plant
D Heneghan
Pope
(Appointed 5 December 20231
{Appoinled 5 Decernber 20231
{Appoinled 28 February 20231
Charlty numb•r
214681
Independent •xamln•r
M8pus-Smith & Lemmon LLP
48 King Street
King's Lynn
Norfolk
PE30 1HE

JOHN SUGAR'S COAL AND ALMSHOUSE CHARITY
CONTENTS
Page
Trustees, report
Independent examingrfs report
Statement of financial activities
8alance sheet
Nol9$ lo the financial slaiemenls

JOHN SUGAR'S COALAND ALMSHOUSE CHARITY
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
Th8 Irust88s present their annual report and financial stalements for the year ended 31 December 2023.
The accounts have been prepared in a￿rdance with the accounting policies sel out in note 1 to the a¢counls
and comply with the charily's governing document. the Charits'es Act 2011 and 'Accounling and Reporting by
Charities.. Stslement of Recommended Pracb'ce applicabl8 to charities preparing their accounts in accordance
with th8 Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.188 amended for
accounting period5 commencing from 1 January 20161
ObJ•ctlve$ and actlvltl•$
The charity's objects arg the provSsion of Almshouses for wx poor wdows of not lass than 55 years of age and of
good character. Th8 policies adopted in lurtherance of these objects are providing bulldings, facilities and open
space and Ih&r8 has been no ehangg in these during thg yeai.
Th8 trustggs have paid due regard lo guidance i33u8d by the Charity Commission in deciding what actlvilies the
charity should undertak8.
Achlevements and performance
During the year the charity has continued lo provide 8lmshouses to the wimunity an(1 maintsined the houses
and the arga surrounding the propety,
Flnancl•l r•vlew
11 is the policy of the charity that unrestricled funds which have not been d8sign8led for a specific use Should be
maintained 81 a level equivalent lo b¢￿een three and six month's expenditure. The trustees consider that
reserves al this level will ensure Ihal. in the event ol a Sonif￿nI drop in funding, they will be able lo Continue the
charity's current activities while consideration is given lo ways in which additional funds may bg raised. This level
ol reserves has been mainlaingd Ihroughoul the year.
The Iruslees have assessed the major risks lo which the charity Is exposed, and arè $8tisfied that system$ aro In
place lo milig81e exposure lo the major risks.
Structur•, governance and managom•nt
The Iruslees who seryed during the yèar and up to the date of signature of the financial statements wera..
Dr D Hopkln
{Resigned 20 June 20231
Cllr L Bambridg8
{Resigned 10 Octob8r 20231
Mrs S Twyman
Rev A Ling
Cllr. Francis Bone
Mrs M Plant
D Heneghan
M Pope
{Appointed S December 2023)
{Appoinl8d S December 2023)
IN)poinl8d 28 February 2023)
The Irustg9s' report W8s approved by the Board of Trustees.
Dated..

JOHN SUGAR'S COAL AND ALMSHOUSE CHARITY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF JOHN SUGAR'S COALANDALMSHOUSE CHARITY
I report lo the trustees on my examination of the financial stat8m8nls of John Sugarfs Coal And Almshous8 Charity
Ilhe charity) for the year ended 31 December 2023.
Responslbllltlos and bas1$ of r•port
As the trustees of the charity you are responsiblo for the preparation of the financial statements in accordance with
the requirements of the Ch8ritiesAct 2011 {the 2011 Actl.
I report In r8specl of my examinalion of the charity's financial statements carri8d out under section 145 of the 2011
A¢1. In Carrying out my examinabon I have followed all the 8pplicable Directions given by the Charity Cornmission
under section 14515}Ibl of the 2011 Act.
Independent examlnerfs statemènt
Your allenlion is drawn to the fact that the charity has prepared finanual slalem&nls In accordance with Accounllng
and Reporting by Charities proparing their accounts in accordanco with the FinancAal Reporting Standard applicable
in the UK and Republic of Ireland IFRS 1021 in prel8rence to the Accounting and Reporting by Charities.. Stal8menl
of Recommended Practice issued on 1 April 200S which is referred to in the extant regulations bul has now been
withdrawn.
l undersland that this has been done in order for finanaal stslements lo provide a true and fair view in accordance
with Generally Accepted Accountirbg Practice efiective for repo￿.n9 periods beginning on or after 1 January 2015.
have completed my examination. I confirm that no malteis have come to my attention in connection wth tho
examination giving me cause to believe thal in any material respoct..
accounling records were not kept in respect of the charity as required by Soction 130 of the 2011 AGt', or
th8 financlal statements tlo not accor(J with thosè rècords.. or
the financial slat8m8nts do not comply with the applicablè requirernenls concerning the fom and conlenl of
accounts $81 out in the Charities (Accounts and Rew)rt5} Regulations 2008 other than any requirement that Ihg
accounts give a tru8 and fair view which is not a matler ¢on$idered as part of an indopondenl oxamination.
I have no concerns and have across no other matters In connection with the examin81ion to which attention
should bg
wn in this report In order to enable a
r undetstarKting of the financial 51alemenls to ba reachod.
Mapus4mlth & L•mm¢n LLP
48 King Street
King's Lynn
Norfolk
PE30 1HE

JOHN SUGAR'S COALAND ALMSHOUSE CHARITY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted R•strtcted
fund$
funds
2023
2023
Total Unre$trlctéd Ro$trl¢ted
funds
funds
2022
2022
Total
2023
2022
Notes
In¢om• from:
Donations and legacies
Charitable aclivi11gS
138
30,375
138
30.375
138
26,378
138
26.378
Total Income
30.513
30.513
26.516
26,516
Expgndlturg on:
Charitable adivi11g8
29,631
29,631
41,911
41,911
Total oxp•ndltur•
29.631
29.631
41,911
41,911
Nel gaSnslllosse81 on
investments
1,753
1.753
161
161
Nel Incom81{exp•ndStur•l and
movemfjnl In funds
882
1.753
2,635
1IS.395}
161
115,2341
R•conclllatlon of funds:
Fund balances 81 l January
2023
25.094
32.390
22,691
24,933
47.624
Fund balan¢•$ at 31
December 2023
8,178
26,847
35.025
7.296
25,094
32.390
The slalemenl of financial activities includes all gains and losses rectsJnised in the year. All income 8nd expendf(ure
derive from contlnulng activities.

JOHN SUGAR'S COAL AND ALMSHOUSE CHARITY
BALANCE SHEET
ASAT31 DECEMBER 2023
2023
2022
Notes
Fixed a$$et$
Intangible assets
21,848
25,095
Current ass•t$
Debtors
Cash at bank and In hand
io
6.458
7,037
2.452
5.103
13,495
7.555
Crgdltors: amounti falllng duo wlthln
ono y•ar
11
13181
{2601
Ngt ¢urrent 488•ts
13,177
7,295
Total as8•t$ less Curront Ilabllltlès
35,025
32,390
N•t *Bset8 excludlng pon8lon1Sabll
35.025
32,390
The funds of th• charlty
R8slri¢l&d income funds
Unreslricled funds
12
26.847
8.178
25.094
7,296
35,025
32,390
i¥/ io/**
The financial slalemenls wère approvgd by the trustees on .........................
Trustee

JOHN SUGAR'S COAL AND ALMSHOUSE CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Ac¢ountlng pollclts
Charlty Informatlon
John Sugarfs Coal And Almshouse Charity is a tharity regislored with the Charity Commission in England.
The op&rational address is 83-93 Goodwins Road, Kings Lynn, Norfolk. PE30 SPE.
1.1 Accountlng conv•ntlon
The financial slalemenls have been prepared in accordance with the charitys Igovorf)ing docurnenll. thg
Charities Act 2011, FRS 102 "Th8 Financial Reporting Stsndard applicable in the UK and Republic of Ireland.
I'FRS 102.1 and the Charitses SORP "Accounting and Repo￿n9 by Charities.. Slalemenl of Recommended
Pracb'ce applicable to charitie5 prepaiing their accounts in accordance with the Financial Reporting Slandard
applicable in Ihe UK and Republic of Ireland {FRS 1021. leffectiva 1 January 2019). The charity is a Publlc
Benefit Enlily as defined by FRS 102.
The charlty has taken advanlage of the provisions in the SORP for charities not to pr8P8re 8 St8lement of
Cash Flows.
The flnancial slalèmènts have d8P8rted from the Charitie5 (Accourbts and Reports) Regulations 2008 only lo
the exlènl required lo provide a true and fair view. This departure has involved following the Slalement of
Recommended Practice for charities applying FRS 102 raiher than the version of the Slat&mgnl of
Recommènded Practs'cg which is referred lo in the Regulaiions bul which has since been withdrawn.
The financlal slalements are prepored in stedlng. which is the lunctional CLtrrenw of the charity. Monetary
8mounls In these financial sialemenls a￿ rounded lo the nearest £.
Thg financial slalemenls have been prepared under the historical cost convention, Imodified lo Include the
revaluation ol freehold properties and lo include investment properties and certain financ181 instruments al fair
valuel. The principal accounkn'ng policies adopted are sel out below.
1.2 Golng conGom
Al the lime of approwng the financial slalemenls. the Injslees have a reasonable expectslion that the charity
has adequate resources lo eonts'nue in operatsonal existence for the foreseeable future. Thus the Iruslees
conllnug to adopt the going concern basis of accounting In preparing the ffinancial stslomenls.
1.3 Charltable fundi
Unrestricted funds arè available for use at the discrelion ol th8 trustees in fvrtherance of their charitable
objectives.
Restricted funds arg subject lo specific condibon$ by donors or grantors as lo how they may be used. The
purposes and uses of the restricted funds are s81 out in tho notss lo the finanrAal statements.
Endowment funds are subjed lo specific (*ndilions by donors that the capitsl musl b8 maintained by the
charity.
1.4 Incoming re50urca$
Income is recognised when the charity is legally entitled to it after any perfomiance conditions havo been mel,
the arnounls can be measured reliably, and it is probable that income wll be received.
Cash donations are recognised on re￿Ipl. Olher donations are recognised once the charity has been notified
of the donation, unless perf0rrnan￿ conditions require defe￿al of the amounl. Income lax recoverable in
relation to donations re￿Ived under Gift￿￿ or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or olhewse rf the charTty has been notified of an Impending distribution,
the amount is known. and receipt is expected. If the amount is not known, Ihe legacy is treated as a
contingent asset.

JOHN SUGAR'S COAL AND ALMSHOUSE CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting polScles
Icontlnuedl
1.5 Resources èxpended
Expenditure is recogni5ed once there is a legal or conslruclive obligation to transfer economic benefit to 8
third party, il is probable that a transfer of economic benefits will be required in settlement, and the amount of
the O￿l9*110n can be mgasured reliably.
Expenditure is classified by activty. The costs of each activity are made up of the lolal ol dir8cl costs and
shared ¢osls. including suppy)rt costs involved in undertaking eath activity. Dlrect costs attributable to a single
activity are all(￿ated directly lo that activity. Shared costs which contribute lo more than one activity and
support costs whSch are not attributable to a single activity are 8PPOrtioned be￿88n those activities on a basis
conslslenl wkh the use of rosourcgs. Central staff costs are allocated on the basis of lime sp9nl, and
depreclalion charges arg allocated on the kN)rtion of the a￿t'S usa.
1.6 Impalrmont of Ilxod as$•t•
Al e8ch reporting end dale. the charity reviews the carrying amounts of its tangible and intangible assets to
determine wheth¢r there is any indication that those asseis have Suffered 8n impairmenl loss. If any such
indication exist$, the recoverable amount of the asset is ests'maied in order to delemiine the exlenl ol th¢
impaimienl loss lif any).
Donatl¢ns and l•ga¢lo8
2023
2022
C.O.l.F Income shares
138
138
Charltablo actlvStl•s
Chirltablo Ch*rltabl•
Incom•
In¢om•
2023
2022
Charges lo rèsidents
30,375
26,378

JOHN SUGAR'S COAL AND ALMSHOUSE CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Charltabl• a¢tlvltle8
Charltabl• Charitable
Expendlturo Expend5turn
2023
2022
Healing g88
Electricity
Insurance
Water rates
General maintenance
Subscriptions - National Aysocialion ofmmshouses
TV licencgs antj sundry expenses
Accountsncy
Comrnissions
Others
Decorallng and malor r8pairs
6.331
314
1,224
1,913
2,473
196
58
318
3,031
720
13,053
5,293
696
1,045
2,454
3,744
187
45
306
2,546
2,520
23,075
29,631
41,911
29,631
41,911
Twstees
None of the Iruslees lor any persons connected with them) received any remuneration or benefit$ from the
charity during the year.
Employ••8
The average monthly number of employ888 during the year was:
2023
Numbor
2022
Numbèr
Total
There were no employee8 whose annual remuneration was more than £60.1)00.
Galns and losses on Investments
Restrlcted
funds
2023
Ro$tri¢ted
fund$
2022
Gainslllosses} arislng on..
Revaluation of inveslments
1,753
161

JOHN SUGAR'S COAL AND ALMSHOUSE CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Taxatlon
The charfty is exempl from taxalion its activities because all its income is applied for charitable purposas.
Intanglble flxed assèts
COIF Sh•r•• Extraordlnjry
R•p•irs Fund
M&G
Totsl
S•Guriti05
Cost
Al 1 January 2023
RevalualKJn
4.301
335
230
262
20.564
13.8441
25,095
13,2471
Al 310ècember 2023
4,636
492
16.720
21.848
Amortlsatlon and Impalrni•nt
Al 1 January 2023 and 31 December 2023
Carrying amount
Al 31 Dg¢embgr 2023
4,636
492
16,720
21,848
Al 31 D6c8mb8r 2022
4,301
230
20,564
25,095
10 D•btors
2023
2022
Amounts falllng due wlthln on• y•ar:
Trade dèblor8
Other debtors
216
6,242
1,410
1,042
8,458
2,452
11 Cr•dltors: amounts falllng du• wlthln on• y•ar
2023
2022
Other creditors
318
260
12 Restrlcted funds
The restricted funds of the charity comprise the un8xpended balances of donations and grants held on INst
subject lo specific conditions by donors as lo how they wnay be used.
At 1 January
2023
Galn$ and
10s$0s
At31
December
2023
25,094
1.753
26,847

JOHN SUGAR'S COAL AND ALMSHOUSE CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
12 Restrl¢ted funds
Icontlnuedl
Previous y•ar:
At 1 January
2022
Galn$ and
lo$se$
At31
D•c•mbèr
2022
24.933
161
25,094
13 Unrastrlct•d funds
The unreslricled funds of the charity comprise the unexpended balances of donations and grants whlch 8re
not subjg¢t lo specific conditions by donors and grantors as lo how they may be us8d. Thase include
deslgna18d lunds whlch have be8n sel aside cHJt of unrgstrictad funds by tha twslees for speclfic purpos¢$.
At 1 January
2023
IncomSng R￿OUrceS
r•sourc&#
•xpend•d
At31
Dècember
2023
G¢n8ral funds
30,513
129.6311
8,178
Prevlous year:
At 1 January
2022
Incomlng
r•sourc•s
R•sourc8#
•xp8nd•d
At31
D•c•mb8r
2022
General funds
22.691
26,516
141,9111
7,296