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2023-12-31-accounts

Page
Report oftheTrustee ItoS
Independent Examiner'sReport 9
StatementofComprehensiveIncome2023 10
ComparativeStatementofComprehensiveIncame2022 11
Statementof Financial Position 12ta13
StatementofCashFlows 14
StatementofChangeinFunds 15
NotestotheFinaacialStatements 16to28
DetailedStatementsofComprehensiveIncome2023 25to26
ComparativeDetailedStatementsofComprehensiveIncome2022 27tDZS

31.12.23 31.12.22
i Reinvestment7o 32.45Vo A.AAVo
i^ Newsupply delivered7o(SocialHousing units) A.A3Va a.oack
2b. Newsupplydelivered7o(Non-Social Housing units) O.lAYo A.jAVo
3 GearingVo 1.83?o -15.59Va
4. Earnings before Interest, Tax, Depreciation,Amortisation,MajorRepairsIncluded
Interest CoverVa 837.37Vo 1736.SZVo
5 Headline Social Housing Ccst PerUnit L5,937.37 t4,878.17
6a. OperatingMargin(social housinglettings)7o 12.89Vo 21.26Vo
6b. OperatingMargin {averall)Va 12.89Va 21.26Va
7 Retum onCapital Employed(ROCE)7o 5.20Va 8.28Vo

i 2423 2422 Target
1
-1
Contributions
of
col
lected
the Board
d
of Directors
of contributionsowed 93.21Vo
98.73Vo
86.807o
99.55Vo
96.617o
89.2A7o
95.AA7o
troa.0*vo
48.6}ck

StatementofComprehensive Income
ortheYearEnded31December 2023
31.12.23 31.12.22
Unrestricted
Generaland
Designated Restricted
funds funds Total funds Total funds
Notes f s T f,
TURNOVER 18. 205"165 14,944 224,145 241,974
Operating Costs 18 {191,729) {r91;129) (159,031)
OPERATING SURPLUS/(DEFICIT) 13,436 14,94fr 28,376 42,943
Donations lo
lo
855 855 )fi
Interestreceivableandotherincome 1R 5,392 s,392 4R{?
Interest payableandfinance costs ta (3,182) (3,182) {3,228)
Realised gains/ (losses) on investments 18. 16,770 16"770
SURPLUS/(DEFICIT) FORTHE YEAR 33,271 ru,944 48,277 44,588
Unrealised(loss)/gains on investments 7 (15,015) (1s,01s) (3,627|
TOTALCOMPREHENSIVE
INCOME/(DEFICIT)FORTHE YEAR
BEFORE TRANSFE OFF'UNDS 18,256 14,944 33,196 44,961
Transferbetween funds 12.
TOTALCOMPR,EHENSIVE
INCOME/(DEFICIT)FORTHE YEAR 18,256 14,940 33,196 44,961
Totalfundsbrought forward t2. 475,613 300 475,913 434,952
TI}TALFUNDSCARRTEDFORWARD12. 493.869 $,24A 509,109 475,913

fortheYearEnded31DecemberZ$22
3t.r2.2231.12.2t
Unrestricted
Generaland
Designated Restricted
funds funds Total funds Total funds
Notes s s c I.
TUR.NOVER 19 201,974 201,974 185,719
Operating Costs t9 (1s8,s31) (500) (159,031) (20s,208)
OPERATINGSURPLUS/(DEFICIT) 43,443 (s00) a)q11?. (19,489)
Donations t9 1t| 2A t,2w
Interestreceivableandotherincome i9 4,853 4,853 3,606
Interest payable and finance costs 19 {3,228) (3,228) (3,171)
Realised gains/ (losses) on investments t9
SI.IRPLUS/(DEFICIT) FORTIIEYEAR 45,088 (s00) 44,588 (17,8s3)
Unrealised(loss)/gains oninvestments 19 {3,627) (3,627) I0,816
TOTALCOMPREHENSTVEINCOME
1(DEFICIT)FORTHEYEAR BEFORE
TRANSFEOFT'UNDS 41,461 (500) 40,961 {1,037)
Transferbetween funds 13
TOTALCOMPREHENSTVE
INCOME/(DETTCIT)F'ORTHE YEAR 41,46t (s00) 44,961 (7,037)
Totalfundsbrought forward l-1 434,152 800 434,952 441,989
TOTAI,FUNDSCARRMDFORWARD 13 475,613 300 475,913
434,952
31.12"2331.12.22 31.12"2331.12.22 31.12"2331.12.22
CaPital&
Extra-
OrdinarY
Unrestricted Restricted RePair Property Total Total
Funds Fund Fund Fund funds funds
Notes s f s s
FXEDASSETS
Tangibleassets
Investments
6.
7.
562
90,216
M.944 89,726
16,500
325"678
-
430,906
fi6,716
3A4,894
124,859
90,77814,94Arc6,226 325,678 537,622 429,753
CURRENTASSETS
Debtors
Cashatbank andinhand
6.
14.
13,784
34,336
300 13;784
34,636
9,244
96,096
48,120 300 48,420 105,336
CREDITORS
Amountsfallingduewithinoneyear9
{4CI,45'7) {2e2) $-A,74e) (16,700)
I\ETCURREF]TASSETS /,btlJ 300 {292)7,671 88,636
TOTAI.ASSETSLESS
CURRENTLIABILITIES
98,44115,240 rc6,226325,386 545,293 518,389
CREDITORS
Amountsfallingdue more thanone
year
10. (18,000) (18,184)(36,184){42,476)
NETASSETS 8A,44175,240 105,2253A7'ZA2 509'109 475'913
! !f::
FUNDS
Urestrictedfunds
Designated funds
Restricted funds
12. 80,441
4.13,428
15,240
103,053
3"12,560
300
TOTALFUNDS 509,109415,913

Notes 31.12.23 31.12.22
f $
OPER.A,TINGACTIIVITES
Netcashgeneratedfromoperations 14. 61,956 52,713
Interestpaid (2,800) {2,834)
NBTCASH GENERATEDFROtrTOPERATINGACTTVTTIES sq15q 49,879
CA.SHFLOW FROMINTVESTTNGACTIYITTES
Improvementsrohousingproperties 6. (139,6s4)
Interest anddividendsreceived on investments 2. 5,392 4,653
Purchaseofinvestments 7. (5,102) (4,606)
Saleproceedsofinvestments 25,000
NET CAS}I FLOWFROMI(USEDIN) INVESTINGACTIVITES {114,363) +t
CASHFLOW FROM FINANCING ACTWITTES
Repaymentof bon'owings (6,2s2) (6,219)
NET(DECREASEi/TNCREASEINCASIIAl{D CASH
EQUTVALENTS (61,460) $,747
CASH A]qD CASHEQUIVALENTS,ATTTIEBEGINNINING
OFTHE YEAR 96.096 52.389
CASHANDCASHEQUryALENTS ATTI{EEN}OFTHE
YEAR 14. 34,636 96,496
Capital&
Extra-
Income and Ordinary
Expenditure Restricted Repair Property Total
Funds tr'und Fund Fund Funds
t { {. t .t'
Balanceat7lanuary 2422 49,359 800 177,226 207.567 434,952
(Deficit/Surplus forthe year 53,694 (s00) (12,233) 40,961
Baianceat31 December2422 103,053 300 177,226 195,334 475,913
Surplus/(Deficit)forthe year (22,612) t4,944 (71,000) 111,868 33,196
Balanceas31 December 2023 80,441
15,24A
rc6,226 307,202 509,109
StaternentofChangesinFunds
fortheYearEnded31December 2022
Capital&
Extra-
Income and Ordinary
Expenditure Restricted Repair Property Total
F'unds Fund Fund Fund Funds
f f f {.
Balanceat1January2021 68,845 117,226 195,918 441,989
Surplus/(Deficit) forthe year (19,486) 800 n,649 (7,037)
Balance at 31 December 2A21 /0?{o 800 17"7,226 207,567 434,952
(Deficit)/Surplusforthe year 53,694 (508) {12,233)44,961
Balanceas31 December 2022 103,053 300 tt7,226 195,334 475,913

II{YESI]L{ENT INCOME
31.12.23
t
37.12.22
t
Income fromLrankdeposit 291 +t
Dividend income 5,rcz 4,646
3,392 4,653

STAFFCOSTS
31.12"23 37.12.22
L t
Wages andsala.ries 53,205 45,749
Socialseeuritycosts
Other pensioncosts 572 1,388
54,7'71 47,637
The averagemonthlynumberofemployeesduringthe year wasasfollows:
31.12.23 31.12.22
2 2
Noemployees received emolumentsinexcessoff,60,000.
INTERESTPAY;trItLEdniiB SIA,IILARCI{ARGES
31.12.23 31.72.22
E t_
Mortgageinterest payable 2,800 2.834

Freehold Froperty Fixtures and
COST property
f
improvements
t
fittings
I
Totals
t
At1lanuary 2023
Additions
Disposals
299,350
123,990
245,1A6
15,664
29,316 513,172
139,6s4
LessHousing Grant (132,112) (i32,112)
At31 December 2A23 291,228 26A,770 29,316 581,314
}EPRECIATION
At1January 2023
Eliminatedon disposals
38,784 69,772 28,zrc 136,766
Chargeforyear i,696 11,412 543 13,642
At31 December2023 4A,470 81,184 28,"1s4 150,408
NET BOOKVALUE
At3lDecernber 2A23 25A,758 179,586 562 430,906
At31 December2022 128,454 175,334 1,106 304,894
Inciudedwithinthe costoftheFreehold property island costing{gg3i3 that is non depreciable
FIXEDASSETINVESTMENTS
M&G
M&G General
ERF Fund Fund Tctals
MARKET VALUE E f. L
At7January2022
Additions
Disposals
Revaluations
50,687
2"A95
1,452
74,172
3,AA-I
(8,230)
(16,A67)
124,859
5,1A2
(8,230)
(15,0I5)
At31 DecemberZA23 53,833 52,882 146,716
NETBOOKYALLIE
At31 December 2A23 53,833 52.882 106,716
At3iDecember 2A22 50,687 74,1]2 124,959
Aliinvestments were heldintheUK.

DEBTORS: AII,IOUNTSFALLINGDUEWITHINO NEYEAR
31.L2.23 3t.12.22
t E
Residentscontributionsinarears 3,243 5,930
Bad debtprovision
Prepaidexpenses 4,AOZ 3,310
Other debtors 6,580
13,784 9.244

31.12.23 31.12.22
s E
Residentscontributionsreceivedinadvance 544 524
Mortgage 292 252
Accruedexpenses 32,242 9,343
NationalAlmshouseAssociationloan 5,000 6,000
PAYE/NIC/Pension 1,671 581
4A,749 15,740
CREDTTORS: AN{OUNTSFALLINGDUE S{ORETHANONEYEAR.
31.12.23 3L.12.22
t f
Mo*gage 18,184 18,476
NationalAlmshouseAssociation loan 18,000 24,040
36,184 42,416

|MOVEME|{T$iFUI{DS|||||| |---|---|---|---|---|---| ||Ar1.01.23|Net movercent|Transfer||4t31.12.23| |||infunds|tletween||| |Unrestricted funds|s|{|fundsf||f| |IncomeandExpenditureFund|103,053|18,256|(40,868)||80,441| |Designatedfunds|||||| |ExtraordinaryRepairFLrnd|87,500||(71,000)||16,500| |CapitalFund|89,726||||89,726| |PropertyFund|195,334||1i1,868_||307,202| |Linrestrictedand designatedfunds475.613||18,256|||493.869| |Restricted funds|||||| |Gardening|||||| |FhysicalActivity|300||||300| |NewBuildingFund||74,940|||ru,94A| |Restricted funds|300|14,940|||15,24A| |TOTALFUNDS|475,913|33,196|||509.109| |TheExtraordinary repair fundis heldacrossthetotal ofthe investmentportfolio.|||||| |Netmoyementinfunds,included inthe aboveareasfollows:|||||| ||lncorning|Resources|Gainsand||Nlovement| ||res(}urces|expended|losseson||infunds| ||||investments||| |||rr|f||s| |Unrestricted funds|||||| |IncomeandExpenditureFund|211,412|(194,911)||1,755|18,256| |Designatedfunds|||||| |Extraordinary RepairFund|||||| |CapitalFund|||||| |ProperlyFund|||||| |Restricted funds|||||| |Gardening|||||| |PhysicalActivity|||||| |NewBuildingFund|M,94A||||14,940| |FUNDSMOVEMENTBEFORE|||||| |"RANSFERS|225,352|{194,911)|1,755||33,196|

2022COMPARATIVEMOVEME NTINFUND S
Aitt.o7.22 Net movement Transfer Lt31.12.22
infunds between
funds
f f
Unrestricted funds
IncomeandExpenditureFund 49,359 41,461 11'.)7,'1, 103,053
Designatedfunds
Extraordinary RepairFund 87,500 87,500
CapitalFund 89,726 89,726
PropertyFund 20'7,567 (12,233) 195,334
Unrestrictedand designatedfunds434,152 41,451 475,613
Restricted funds
Gardening 500 (500)
PtiysicalActivity 300 300
Restricted funds 800 (s00) -?00
TOTALFUNDS 434,952 40,961 4'75,913
TheExtraordinary repair fundis heldacrossthetotal ofthe investmentportfolio.
Netmovementinfunds,included inthe aboveareasfollows:
lncornirg Resources Gainsand Movement
resources expended losseson infunds
investmerts
f c t {
Unrestricted funds
IncomeandExpeaditureFund 205,847 (161,759) {3,627) 41,461
Designatedfunds
Extraordinary RepairFund
CapitalFund
PropertyFund
Restricted funds
Gardening (500) (500)
PhysicalActivity
FUNDSMOVEMENTBEFORE
TRANSFERS 246,841 {162,259) (3,621) 40,961

RECONCILLATIONOFSURPLUSAPTER TAX TOCASH
GENERATEDFROM/{USEDIN)OPERATTONS
37.12.23 31.12.22
c f
Surplusforthe year 33,196 40,961
Adjustmeats for:
Depreciationand loss on disposaloftangible fixedassets 13,642 13,065
Grantamortisation
Movementin fairvalueofinvestments 15,015 3,62',7
(Gain)on disposalofinvestments {16,770)
Interest and investment income receivable (s,392) (4,6s3)
Interest payable 2,800 2,834
Operatingcashflows beforemovementin working capital 42,494 55,834
Decrease/(Increase)intrade and other debtors (4,544) (1,46t)
(Decrease)Ilncreaseintrade and othercreditors 24,409 (1,6s4)
Cash generatedfromoperations 61,9s6 52,713
CASHANDCASTIEQUIYALENTS
31.12.23 31.12.22
T f
Cash andcashequivalents representedby
Cashatbank andinhand 34,553 71,804
Deposit 83 24,292
Cashat bank andinhand 34,636 95,096

Unrestricted Restricted
funds
f$

funds
31.12.23
{
31.12.22
t
TURNOVER
Residents' MaintenanceContribution 217,124 217,124 241,823
Lessvoids
Rental incomeHalUChurch
{13,937)
1,400
{13,93't)
1,400
(881)
400
Laundry 578 578 632
Grants 14,940 M,944
205,165 14,940 220"105 2at,974
OPERATII{GCOSTS
Seryicecosts
R.atesand water 3,855 3"855 2,327
Gas andElectricity 8,807 8,807 7,452
Gardening andcleaning 9,843 9,843 9,321
Insurance 2;785 2,785 2,579
SchemeManager cost 18,140 18.140 24,199
Pension 1,572 \,572 1,388
CentralControlsystemmaintenalce 1,820 1,824 1,269
Depreciation 13,642 13,642 13,065
Residentswelfare 570 s70 62A
TVLicences 364
61,398
364
6r,398
JtI
62,t95
Managementandadministration
Secretarytothe Trustee andCEO
Telephone,printing,stationery, post and
35,065 35,065 22,05A
computer exp
Accounts productionand Independent
3,54s 3,54s 3,024
Examiner'sfee 2,815 2,875 2,352
Advertisingand website 162 162
Sundries and subscriptions 1,395 1,395 1,213
Professionalfees 1,788 1,788 "1all
Consultancyfees
PayrollBureau
Bookkeepingservice 4,512 4,512 4,212
Trainingcostsstaff welfare 262 262 ?1<
Trustee insurance
Bad debt 348 348 1<
LJ
Lossofofficesettlement 15,000 15,000
Trusteeexpenses 97 97 18
Travetr 143 143 30
65,194 6s,194 3s"s67

Unrestricted Restricted
funds funds 3r"12.23 31.12.22
a c f f
Maintenance
Dwellings 45,481 45,481 36,754
Cornmunalareas t5,464 15,464 23,983
Service contracts 3,758 3,758 379
Wasteandpestcontrol 435
65,137
435
65,13'7
154
61,270
T'OTALOPERATIII{GCOSTS 191,729 r91,729 159,031
OPERATINGSURF'LTJS/(DEFICIT) 13,436 14,940 28,376 42,943
Donations 855 855 20
Interestreceivable andotherincome
Interest receivable 291 291 47
Investment income 5,142 5,142 4,606
Otherincome 2AO
5,392 5?q? 4,853
Interestandfinancingcosts
Irtsrestpayable (2,800) (2,800) (2,834)
Bankcharges aud loan arrangementfees (382) (382) {3e4)
(3,182) (3,182) {3,228)
Realisedgains/(losses)onfixedasset 16,',I70 16,770
SURPLUS(DEFICIT)FORTHE YEAR 33,211 14.944 48,211 44,588
Unrealised(loss)igainson investments (1s,015) (1s,015) {3,627)
TOTALCOMPREHENSTVE
INCOME/(DEFICIT}FORTHE
},EARBEFORE TRANSFE OF
FUNDS
18,256 A,944 33,196
44,961
Unrestricted Restricted
funds
f
filnds
f
31.12.22
f
31.12.2L
t
TURT'{OVER.
Residents' MaintenanceContribution
Less voids
RertalincomeHalVChurch
Laundry
201,823
(88r)
400
632
201,823
(881)
400
632
181,210
(4,195)
2,t3CI
6A4
201,9"t4 2A1,9'14 185,719
OPERATINGCOSTS
Servicecosts
Ratesand water
Gas andElectricity
Gardening and cleaning
Insurance
Scheme Manager cost
Pension
Central Controlsystem maintenance
Depreciation
Residentswelfare
TVLicences
)?)'7
7"452
8,82r
2,s79
24,199
1,388
1,269
13,065
62A
377
500 z,3z I
7,052
9,321
)\7q
24,199
1,388
1,269
13,065
620
3t7
83
2,841
9,959
2,428
1? 11<
706
1,693
11,692
840
159
61,695 500 6)tqs' 34,A26
Managementandadministration
Secretary1othe Trustee andCEO
Teiephone,printing,stationery, post and
Accounis productionand Independent
22,050
3,024
22,0so
3,A24
15,256
2,878
Examiner'sfee
Advertisingand website
)1\') )?<,) 2,110
Sundries and subscriptions
Professionalfees
Consultancyfees
1,213
a
^aa
1,213
2,277
I?15
83
PayrollBureau
Bookkeepingservice
Trainingcostsstaff wellare
Trustee insurance
4,2t2
375
4,212
375
3,9&
50
Baddebt
Trusteeexpenses
Travel
15
18
30
15
18
30
745
384
46

Unrestricted Restricted
funds funds 31.L2.22 31.12.21
ff, s s
Maintenance
Dwellings 36,754 36,754 94364
Communalareas 23,9&3 23,983 33,450
Service contracts 3'19 379 602
Waste and pestcontrol 154 154
61,21A 61,274 124,416
TOTAI.OPERATINGCOSTS r58,531 500 159,031 245,208
OPERATING SURPLUS{DEFICIT) 43,443 (s00) 42,943 (19,489)
Donations 2A 2A 1,200
Interestreceivable andotherincome
Interest receivable 47 47 2
Investmentincome 4,606 4,646 3,604
0therincome 2W 2AA
4.853 4,853 3,605
Interestandfinancingcosts
Interest payable (2,834) (2,834) (2,864)
Bankcharges andloanarrangementfees (394) {3e4) (307)
{3,228} (3,228)(3,171)
RealisedgainV(losses)onfixedasset
SURPLUS(DEFICIT)FORTHE YEAR 45,088 (500) 44,588 (17,853)
Unrealised (loss/gainson investments (3,627) {3,627) 10,816
TOTALCOMPBEHENSIVE
TNCOME/(DEFICTT)FOR.THE
YEARBEFORETRANSF'EOF
FUNDS
41,461 (s00) 4a,961 (7,037)