HARPERS, MARSH & CRUMPS ALMSHOUSE CHARITY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Houdng Corporation No: A0458 Reglster8d Charity No: 217193
HARPERS, MARSH & CRUMPS ALMSHOUSE CHARITY CONTENTS PAGE Board RÈWI Independent Audltorfs Report statemont of Comprehenslve fncorne Ilndudlng Income & Expendilure Account) BalBntr ShEet Statern2nl of Changes In Notes to tho Flnancial Slalernen15 8~11
HARPERS, MARSH & CRUMPS ALMSHOUSE CHARITY BOARD REPORT FOR THE YEAR ENDED 31ST NARCH, 2025 es onsibllltles D tlie Boa Hou51ng Assofjatlon and Charlty loglstHtlon requlre Triistee5 to prepare Flnanclal Statements for each flnancial year, whlch glva a true and fair view of thè stat8 Df affalrs of the ChaTity as al the end of the flnandal yedr ènd of the surplus oi. defjclt for that PBrlod, Tn PparIng the Nnanclal Statement5, sultable acCOnng PDlldes havÈ been adopted and CanstentIY 8pplled, to th9 be51 of the Trustees'.knowledge and bellgf, by rpference lo reasonable ond prbdant judgements and 8sbmateg. AppIlblO accounllng 51ahdaids have been followed. Tho rrustees are iesponslole for Malnlalnlng adequate accounlSng records, for safeguarding the a55els of thE Charlw and fcr preventlng and detoctlng frlud and Dlher Iriegulalllie8. The Trvstees are 0150 requlred lo IndiL3te where the Flnanclal statements are prepared other than on the bBslg thatthe charity Ls a going Coiicern. ThE trustees of th8 (haTIty regularly revievi the Charltys flnqnces to determin8 Ilie mliilmuni awunl of reserves requlred for thE day to day mBn8oement of the Cliarity In ordcr to provido for the future. Any amounts over and above Uiis nilnlFnuni ere Invested back Into the Charlty Ill 1118 furlhtsrdiiLE L6f Its obleLtlves Set DUI lo ils SGheme. The Charity is conslltuled ullder a Scheme 015 February L999, whlch has been ¢eglstered Wllh the Charty Comm15sIDn, Th8 Charity15 requlred to work wlthln thE parameters OF its Sctteme ITr respect uf how and where It Can recruit nevi TIu9tees. A5 part of the Iwlanaggment Agreement belweefi the Charlty and GreerSquareAccord, the appolnled managing ogent for IhE Almshouse, ane of the servlces GreenSquareAccord provldeg Ig adCe and support lo Énsure the Charlvs adhefence to its constitullng Trvst Deed and Scheme. Thls Indiides trainiDg and admlnlstrative support In appolntrnent of new trusEees. ReQW uf o or Tho Charlty," objcLts ar8 to provlde Home or Homes for poor or Inflrm persons who ara Irthabitall15 Df the Borough of Walsall. In the case of appoSntmentg to th8 Almshouses knoww as Marsh's Almshouses preference shall be given to perS0MeetIng the above requlreM8nts wlio are of the Protestant ftlth. The Charity owns Amshouses, siidaled al Eldon Street, Crump House, Bath Stre£t and Bath Road, Walsall and CUnPDs8 of thSrteen Linlts for occupatlon by person5 whD are poor aged or Inflrm, 5ublecl lo the dlscrellon of the Trustees, Tha ttusleas have h8d due regard lo gUIdan publlshed by the Charlty Comrnisslon an publlc bensfrt. The Chaiity Is reglslered wllh Tha ClTrarity Commlssloners (Number: 217193}, knd with tn& Homes and Communltles Agenq (Number., A40581, and conslituled by a Deed of Twst dated 6th ottabor, 1980 and 161h Mayi 1995 and a scherne dated Februaryi 1999, Th8 day-lfrday manag8tnenl aiid adminlslrallon ol Ihg Alm5hoLJses Is carNed oui by GreenSquareAccord are overseen by Ihp B Trard, whSch con515ts nf the Trustrees of the Ch&rlly. The free rese)ves ol. the charity, aftor deducting fixed assets and related Soclal Housing GranE Ilabllllyi amounted to £193,75612024'. £175,689). The trustees consider thls Is adeou31e lo meet un2xpectecJ outlays, The perforniance of the chalty is as d15dosEd In the finana31 statement5 on page5 5 to IL. The Trustees consider that th8 ch3rity15 In a sound Ilnandal position at the year-end. DISCLOSURE OF INFORMATION TO AUDThORS So far as tho trustees aye aware tlierelg no rolovanl audit Informallon of ivhlch tha chaAtys auditors are unaivare, nd Edch trustee hds lakeh all Steps U18t he or slie ought la have tskeTT as a trustee In order to Inake himself or hèrself of any. relAvant aiidit Informatlon and to establlsh that the charlvg auditor8 are aware of that Information. Th6 Tru51ees who have served the Charfty durlng th9 year are as follows'.- Mrs P (Appolnled 1511112011) Mr S Rochelle (Reslgneij 3110312025 C Holmes {Reslgned 3110312025) Revj Trood (Appolnted 25J02poig) R05alind Llewes (Appointed 2011012022) MS E Hollon IAppolnEed 2810212024) Mr G, Lraven (Appointed 2410612U24) Cllr E Russell (Appolnted 1710212025) For and on behalf of the 8oBtd'. Dale,. I
XARPERS, MARSH & CRUMPS ALMSHOUSE CHARITY INDEPENDENT AUDrroK's REPORT TO THE BOARD OF HARPERS, MARSH & CRUMPS ALMSHOUSE CHARITY Oplnion We have audlted the financl81 statements of Harpers, Marsh & Crurnps Arnshouses Chartty {te'asS0¢1QnS for thp year ended 31 March 2025 whlcli comprlse of a statement of comprehenslve Income, a balance sheet and notes to the financlal statements, Includlng a summary of slgnlflcaiit accounllng pollcies, The finandal reportlng franiework that has been applled In thelr preparallon Is appllcable law and Uiylted Klngdom AccounNng St4rvJards, Includlng Flnanclal Repothn9 Standard 102 The Elnanclal Reportirtg Standard app/lraly/e In the UKandRépubllc ofJre/and(Unlted KingdDm Generally ACpted Accountlng prath), Jn our oplnlon the finanthal stalements., glvè a true and falr of the stale of the associauon's affalrs as at 315E March 2025, and or its Incomlng resour$ and dppllcallon of reSOLir5, Includlng Il51ncome and expetiditure, foi. the year then have been properly prepared In accordance with uned 1]gd01n Generally Accepted Aco)unllng Practi. and have been prepared In accordance wlth the requlremenls of the Charltles A<t 2011, the Houslr,g an Regenerailon Act 2009 and Uie Accounung Dlrecuon For prwale reglslered provlders ol social houslng In England 2022, Basis for oplnlon We conducted our audlt In accordan wlth Inlern3tlorTral Standards on Audlllng (UK) (ISAS {UK)) and appllcable law, Our responslbllltleg under those standards are ftirther descrlbed In the Auditorfs responslbllltles for thg audll of the flnancial $14tements secllon of our report. We are Independent of tlie assoclalion In accordance wlth the elhlc&l requlremenls that are relevant to oiir audlt of the flnanclal 5tstements in the UK, indudlng the FRC'S Elhlcal Standard, and we h4ve fulfilled our other ethlcal responslDlllties In accordan wlth these requlremenls. We bdlevo that the audlt evldence we have oblalfjed15 SLtfflclent and approprlate to provlde a basis for our oplnlon. Concluslons rolating to goliig concern In audimno thè flnaridal statements, WE have concluded that the board's use of the golng ¢onTrrn ba$ls of accounung In the preparalon of the flnand81 siatements Is approprlate, Based on the work we have performed, we have not Idenlified any tnaterlal uncertainkne5 relallng lo events or cordltlon5 that, Indlvidually or collecbvely, may cast slgniflcanl doubt on the assodatton's ablllty lo contlnue as a golng (onrn for a period Df ot least tsVee months from when the financlal statements are aulhoriied for Issue. Our re5ponslblllUes and th8 responsiblllNes of the board wlih respeLt to golng concem are deseribed In the releviint secuons of th15 report. othei, Inforttiatlo The other lllforniation comprtses the information included In tho board report, other than the flnanclal slaten?ent5 and our audllor's report Ihereon. The board are rpOnsIble lor the other Information conklned wlthin the boai"d Feporl. Our oplnlon on the fiiiandal statements does not £over the other Informatlon and, exp1 to the extent othenvlse expllcllly Stated In our report, we do not express any of dssuran conduslon thereon, Our responslblllty Is to read the other Informallon ai)d, In dolng go, conglder whether the other Inforfflallon Is tllate¥ially Inconsistent with the financlal statements, nT our knowledgp obtalned In the course o,. the ai,,dlt, or oihenvlss appears to bc tnalerlally mlsstated, If we Identlfy such m81erlal Incaiislstencie5 or apparent malerlal mlgglatements, we are requlred lo detèrminè whether Ihls glves rlse to a materlal mlsslaleinent In the flnand?I slalements themselves. If, based on the work we have performed, we conclLllle that there L8 a materlal tnisstatetnent of thi5 other Informatlon, we are requlred lo report that fatt. We have rK)thSng to report in this regard.
HARPERS, MARSH & CRUMPS ALMSHOLISE CHARITY INDEPENDENY AUDITOR'S REPORT TO THE BOARD OP HARPER5, MARSH & CRUMPS ALMSHOUSE CHARITY Matters on whlcli we are requlred to Yaport by oxceptio W8 hav¥ iiulhlng to report In r@specl or the following matters relallon to whlth the Charflles (Accounts and Rfiports) Regul3tlDns 2008 requSre u5 to report to you If, In our oplnlon.. the Informallon glven In the flnanclal statements Is Inconslstent In any materfal respert wllh the board repopt,, or sufflclent accounung records have not been kept,. or th8 flnanclal statements are not In agreement wlth the accdunung records, or we have not receSved all the Informallon and explanallons we require for our audlt, In addltion, we have nothlng to report In r8spett ol the followng rnatler wheie the Houslng and Regeneradon Act 2008 requires us to reporl to you If, IN our opinlon: sallsfactory Systetn of control over transactlons has not been rnalntalned. Responslbllitles of the hoard As explalned moro fully In the board's fftsponslbllltles slalement [set out on page 11, the board tr,enibers (who are also thg trustees of the 8ssoc13Uon for the purposes of chaty law) are responslble for the prepaiallon of the flnandal statements and for bebng sallsfled that they glve a true and falr vlew, and f(x such internal control a5 the board determ5ne Is nece55ary lo enable the preparatton of finanaal stalemenls that are free from materlal mlsstalenient, whether due to fraud or error. In preparfng the tlnanclal stateniei)ts, th8 board Is responslble for 3s¥&4slng the assoclallon's ability to contlnue as a golng cvncern, dlscloslno, as appllcable, matters related to going conTrrn and uslng the golng conrn basls of accounttng unless d either Intends to Ilquldate the assodauoii or to cease operallons, or his no reallsllc alternauve but tts do so. Audltor's respon51bllltles for the audlt of tl?e financinl statement Our ohl@clSves are to obtaln re3sDnable assurance aix)ut whether the flnandal stslenients as a whole are free from materlal mlsslalement, whether dtje to fvaud or error, and to ISSUE an aud'.tors report that Indude5 our oplnlon, Reasonable assurance Is a hlgh level of a£Suran, bul Is not a guarantee that an audlt canducted In accordance witn JSAS (UK) wlll always detect a niaterial mlsslalernent when It lSts. Mlsslatements can arlse fronTr fraud or error and are consldered niaterfal if, Indbfidually or in tho aggregate, they could reasonably be expected to Influence the economlc deci51ons of users taken on The basls of Ih85e flnancial statements. We havg been akpolnted as audltor vnder secuon 1441 of the Charilles Art 2011 and section 136 OF the Housing and Reg¢neraUon Act 2008 and report In accordontr with regulabons made under sectlon 154 of thè Cl)arlUes Act 2011 and secuon 137 of the Hou51rig and Regenerallon Act 2008. The spedflc protrdures for thls engageinent aiid the extent to whlch these are tapable of detecfjng Irregularllles, Including fraud Is detaild below,, In Identsfylng an(5 35sesslng rlsks of tnaterial mlsslatemenl In resixt of Irregularilles, Indudlng fraud and non-compliance with law5 and regulatinng, we consldered the followlng: the nature of the sector, control enrOnMent and buslness perfOrfflan,. enqulries of management abotst thelr Idenliffcauon and assessment of the rlsks of Irregularllles,. any rnatters we Identifled havlng revlewcd the assoclations procedures for complsdng ¥vllh laws and regUlaOnS, and whelhor they wrere awarts uf diiy In51ances ol non-compllap,¢e, and any actual, suspected or 8.'leged fraud. The key laws and regulallons Ive consldered In Ihls context Induded the tharimes Att 2011, and th8 Hou51ng and R4eneratloM Act 2008. our procedures to Tespond to rlsks idenbfled Induded the followlng..
HARPERS, MARSH & CRUMPS ALMSHQUSE CHARITY INDEPENDENY AUDXTOR'S REPORT TO THE BOARD OF HARPERS, MARSH & CRUMPS ALMSHOUSE CHARITY revlewlng the financlal statement thsc105ures and testlng to supporung dtscumentation,. enqulrlng of management concernlng potenllal Illlgauon and clalm5' performing Bnaiyucal wotrdures to [denfy any unusual or unexpected YelaYon51ilp5 that may Indlcate rfsks of materlal mls5taternenl due to fra1,. tesllng the appr¢prlaleness of Journal entrle5 and other adJuslrnÈnts, a55es51ng whether accounting esumales were Indlcaove of a polentlal bias, and evaluallng any slgnlflcant transactions that were unusual or outslde the normal course of bu51ness. We also remalned alwt to any Ir)dlcaUons of fraud or non-comFAlance wlth laws and reguladons throughout th8 audlt, Bese of the Inherent Ilmltab'oTrs of ar) audlt, there Is a rlsk that we wlll notdetect all Irregularllleg, Iicludlng those le3dlng to a Inaterlal mlsslalemenl In the ff nandal sktements or non-complian with regulatlon. Th15 rlsk Increases the rNor8 that compllance with a law or gulatIon Is removecl from the @vents. and tranSaOnS reflected In thÉ flnandal statsments, as we WAII be les5 Ilkely to become aware or Instances Df non-compllance. The rlsk is also greater regardlng Irregularltles occurrlng due lo fraud rèthei. than error, as fraud Involves Intentlonal ntlment, forgery, collusloi), omlsslon or mlsrepresentauon. A further dCptIOn of our respons5blllttes Is 6vallable on the Flnandal Reporttng Coundl's webslle. Thls descrlptlon fornis part of our auditors report. Th15 report15 made 501ely to the assoclation's b03rd, as a bodyi In 8ccordan vAlh Part 4 of tho Charlties (Accounts and Repoits) Rpgulalluns 2008 ai)d secuoi) 137 of the HoJsino and Regeiierallon Act 2008. Our audit work has been undertaken 50 thal we rnight slate lo ihe 8ssoclattons board those matters we are rÈqulred to slate to them in an audllorfs report and for i)0 olher purpose, To the fullest &Ytenl peTmltted by w, wo do not accepl. or a5surne responslbility to anyDne other than the assoclation and tha as50clatlon's board as 3 bodyi for our audll. work, for Ihls report, or for the oplnlons we have formed. Jfjm Mu,'b LC DIH Audlt Ltd Statutory Audllor Church Court stourbrldge Road HalOWen West Mldlands 863 3rr Dal'e
NARPERS, MARSH &CRUMPSALMSHOUSE CHARITY statement of Comprehe17slve fncome (Xncludlng Incoine aiid Expenditure Account) for th8 year ended 31st Marcli, 2025 Note 2025 2024 Turnover 67,485 60,506 Operatlng Costs., Man8gement Servlces Day to Day Malnlenance Hanned and Cydlcal Mointenan Depreciatlon (2Q,835) 14,337) (21,711) {4,291) 117,156) (3,340) (15,8841 (2,2961 74 Operating Surplus 11,740 17,2S9 Interest Retrivable and Other Income Surplus on ordlii4ry activities before taxatlon IS,077 21,394 Tax on surplus Surpliis for the financial year Total Conipraheiislve Ii)come for the year The Flnanaal Statements were approvÉd by the Trustees aiid slgned on behalf ol the Board by: Trustee Trustee 201,r Date
HARPERS, MARSH & CRUMPS ALMSHOUSE CHARITY Balance sheet for the year ended 31st March, 2Q25 Note 2025 2024 FIXED ASSETS Houslng land and buSldlngs (net of. depredayon) 334,986 339,557 CURRENT ASSETS Debtors Coif InVtment Cash at 8ènk LO 1,450 134,257 947 127,920 214,797 190,040 CURRENT LfABILITIES Creditors: Amouiits falllng due within one year li NET CURRENT ASSRTS 92 TOTAL ASSETS LESS CURRENT LTABILITIES Creditors: Amounts falling due after one year 12 (197,842} 1201,335) NET ASSETS CAPITAL AND RESERVES Unr8strlcted ReNe5 13 329,298 3LI,221 The Fliiandal Slalemei)ts were approved by the Trustees and slgned on behalf of the 8oard by.. Trusteé Trusteé lozf Date
HARPERS, MARSH & CRUMPS ALMSHOLISE CHARirY Statemeiit of ChangÈs on Resarvas for the year elided 31st Mèrch, 2025 2025 Unr8Strieted ReseNe 2024 Unrostricted Rese0 At l Aprll 2024 311,221 289,827 Total Coniprehenslve Iiicome At 31 Mai'ch 2025 329 29B
HARPERS, MARSH & CRUMPS ALMSHOUSE CHARITY NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED31ST MARCH, 2025 PRINCIPAL ACCOUNTING POLICIES H8rper& Marsh & Crumps Altnshous95 Is e5tabllshed as an unlncorporated diarity linder the Charitles Art 2011 and15 a prwale registered prOder of soclal houslng In the Unlled ngdom..The addresses of the places of buslnesg are glven In rgvlew of operatlons on Page l of these fTnandal Statements. The nature of th8 charlues operallons and prfnclpal ackne$ are to provlde rcllcf for the pergons In hardshlp by thè provlslon of Alrnshou5e accommodallon. The chaHty consutUt a public benEfit enllty as deflned by FRS 102. The Flnandal statements have been prepared In accordance wlth app51cable accounUI)g standards Includlng Flnanclal Reportlng Sl'andards 102'The Flnanclal Reportlng Siandèrds appllcable In the UK and Republlc of Ireland, (FRS 1021, thè StqtÉment Of Recomrnended PraLllce for Soclal Houslng Providers ?.014 (SORP 2014) and wllh the Accountlng Dbrettlon for private reg15tered providers Df social liouslng In England 2015. The Flnancial Statemcnts ara also prepared under tho requirempnts of the HDusingJ and Reyeiier811011 Act 2008, The Fln8nclal Statements Iiave been prepared on a golng concern basls under the hlstorlcal cost conventlon, modifled to Indudé teilaln Item5 at fili. value. The Nnanclal Statements are prepared In sterllngi whlch Is Ihe functlona1 currency of the diarlty, Tl)e slonlftcait act()untlng polldes app15ed In the preEiarab'on of these ffnandal 51atemenls are set out below. These polldes have been con51stenUy applled lo all years pr¢ell{ed unless otherwlse slated, A summgry of the more Important accounung polldes Is s¢t out belovi. (a) Basls of Accounting The Flnaiiclal Statements are prepared on the hlstorical cost basis of accounting. (bl Turnovay Turnover represents rents, and servlts chaiues recelvabfe and amorlsauon of grants recelved, (c) Houslng Pi'opertlos IIDiislng propertles are stAip.d at W51. Freehold land .Is not depreclaled, Depreclauon on freehold buildlnog Is calculated on c05t at a rate of Iolo Straight Ilne. (d) Govornnpeiit Grai)t Goveri)ment grants, Includlng Soclal Houslng Grants 15HG) whlch wès received from the Houslng CorpDiatlon In respect of houslng pmperdes, are recogn15ed at the fall. Value of the assel. recelved or receivAblÈ and ac¢ountÉd far u51ng the accnial model. They are recognlsed as a Ilabllity and amortlsed over the useful economlc Ilft of the asset. The aMorsation 15 recogiilsed wlthln Turnover. (e) Jiivestments Tnvestnienls are staled al wstr. (f) Cyellcal Ropalrs & Maintenanc4 Tlie Trustees have established a regul3r pri)gramme of Lydical repalrs and InalntenancG. Costs are charged to the,Revènue account In the year In which they are Incurred, (g) ExtrHordli?ary Repalrs Costs Dr raOrdInary Rep31rs, unlegs representlng Improvements lo tlie propertiE5 41e charged lo the Revenue accovnl for the year In whlch they are Inturred, (h) Loaij Issiie expaiisé$ E¥penditui'e Incurred In ralslng the loan flnance lias been recorded as a deduction frotn gross proceeds of the loan afid charged lo the Iiicome and expellditure account over the loan term al a consianl annual rate.
HARPERS, MARSH & CRUMPS ALMSHOUSE CHARITY NOTESTO THE FINANCIALSTATEMENTS FOR THEYEAR ENDED 31ST MARCH, 2024 I. PRINCIPAL ACCOUNTING POLICIES Value Added Tax Ilarper5, Mai5h and Crurnp5 Mfflshouse Charlty Is not ieglstered for Value Added Tax, In these Flnanclal statements, where appllcable, expendltur6 Is shown Induslve of VAT ij) Cagh Flow Statement Under FRS 102, the Charfty Is not requlred to produce a Cash Flow Statement. (k) Deslgnated Reserves Deslgnated ieseNipg ar& part of unrestrlcted reserve9 whlch hav8 been earmarked by the Board for a partlculor purpose,, such d[gnall0ns may be reversed by futurè Board declsions. Expendlture caiinot be dlreclly set agalnst deslgnated r&eNes bul Is laken through the Incotne and expendllure account, A transfer is then made from deslgnaled reseNes as approprlate, (i) Extraord117ary Repalr Flimd Thls Deslgnated Reserve represents amounts set aslde to carry out major repalrs on Houslng Propetdes. 2, TRUSTEES EMOLUMENTS The Dlrettors are deflned as the Trustees. None of the Trustees recelved any eJnduments, 3. EMPLOYEE XNFORMATION The Charlty employs no siaff. 4. TURNOVER 2025 2024 Malntenance Conlrfbullon SeNice Charge vdS Bad Debt AmortlsallL)n ofGovernment Grants 60,412 3,981 52,493 6,559 (1,2881 (350) 5, INTÉREST RECEIVABLE AND OTHER INCOME 2025 2024 Bank Iiiterest Inveslnient Income 6. INTEREST PAYABLE AND SIMILAR CHARGES 2025 2024 Houslng Loan Interest 7. SURPLUS ON ORDINARY ACTIVITIES BEFORE TAXATION 2025 2024 Thls Is stated after charglng., Audltors Rernunerallon {Iiicludlng VAT) In thelr capadty as Auditors 8. TAXATION Hsrpers, Marsh and Crumps Almshouse Charlty Is a Reglstered charlty and Is, IherefoTe, axempt from Ilablllty lo laxallon on Ils Income and Capl¢al galn5.
HARPERS, MARSH & CRUMPS ALMSHOUSE CHARITY NOTESTO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31ST MARCH, 2025 9. FIXED ASSETS 2025 2024 HOUSING LAND AND BUILDINGS- Freehold Cost at iÉt Aprll 2024 AddlliDns As at 31st March 2025 414,513 414,513 D8preclatlon As at 1st April 2024 Charqed in year As at 31sLi M arch 2025 74,956 70,385 Net Bonk V4lu At beginnlng of year At end of year Land wlth an esumated cost of E55,896 Is not depredaled, 10. DEBTORS 2025 2024 ConblbL)tion Ir? Arrears Provlslon lor Bad Debt Sundry Debtors Prepayfftents 1,105 757 345 11. CREDITORS: An10unts fglllng dua withln one year 2025 2024 Trade Credllors conlbul10 Prepayments Government Grants Sundry Credltors 15,649 3,902 3,092 11,692 2,659 2,690 12. CREoifoRS: Ainounts fallliig due after oiie year 2025 2024 Governnient Grants 197 842 io
HARPERS, MARSH & CRUMPS ALMSHOUSE CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEARENDED 31ST MARCH, 2025 13. UNRESTRICTED RESERVES Total Revenua R858rve At isl Aprll 2024 Surplus for the year Transfer to Extfaordlnary Repalr Fund 246,221 18,077 At 3151 March 2025 Designated Re5erve$ Extraordlnary Repalr Fund Total At 1st April 2024. Transfer from Revenue Reserve 65,000 65,UOO At 3151 March 2025 Total Uttréstiqcked Reserves 14. ACCOMMODATION The charity manages 11 unlts of housing for older people and 2 un115 are managed on thelr behalf, -Ll-