THE BIRCH, SAMSON AND LirrLETON UNITED CHARITIES
Registered Charity number.. 218971
ACCOUNTS YEAR ENDED
31 MARCH 2024
Dains Audit Ltd
Chartered AccoLsntant5
St Johns Court
Wiltell Road
Lichfield
Staffordshire
WS14 9DS

THE BIRCH, SAMSON AND LirrLETON UNITED CHARITIES
INDEX TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
PAGE
Annual Report
Independent Examiners Report
Statement of Financial Activities
B81ance Sheet
Notes to the Accounts

THE BIRCH, SAMSON AND LirrLETON UNITED CHARITIES
ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Reference and admlnistrative information
Trustee5'.
Mr P Conway
Mr D Briggs
Mr5 8 Astley
Mrs E Coles
Mrs E Sherratt
Mrs C Uplon
Revd C Leighton
Mrs E Smith
MTS R Jones
Chairman
Vice chairman
appoinled 10 October 2023
appoinled 9 April 2024
Clerk to the trustees:
Mrs S Brockhurst
Cl¢rk's office:
The Pines
Mount Road
Rugeley
Staffordshire
WS152TL
Charity Numb¢r'.
218971
Regulator of Social Housing:
A4028
Independent Examin¢r-.
Mark Guiney FCCA, DChA
ol Dains Audit Ltd
Sl Johns Court
Wiltell Road
Lichfield
Slaffordshire
WS14 9DS
Bankets..
National Weslminstei Bank
31 Market Square
Rugeley
St2ffordshire
WS15 2BW
Page 1

THE BIRCH, SAMSON AND LIThLETON UNITED CHARITIES
ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Report of th? Irustees for the y¢ar ¢nd¢d 31 March 2024
The trustees present their report alono with the financial slalemtrnls of the chaiity for the year
ended 31 March 2024.
The financial st8lemenls have been prepared in accordance with the accounting policies set out in
nol& I lo thè accounts and comply with Ihe Charity Commission Scheme dated 23 October 2014,
the Charities Act 2011 and A¢GOUnting and Reporting by Charities. Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Rewrting
Standard applicable in the UK and Republic of Ireland effective 1 January 2019.
Structure, Governance and Management
The Birch, Samson and Littleton United Charities was formed following the amalgamation of
Birch and Samson United Charities (registered charity number 2189711 and The Littleton Homes
al Rugeley I registered charity nurnber 11537801. It is governed by a Charity Commission Scheme
dated 23 October 2014.
The scheme allows for thtt appointment ol nine managing Iruslees They are 8ppoinled al a special
meeting ol the trustees to serve for a term of four years
The trustees met regul8dy throLJohout the year to discuss the charity's affairs, including
consideralion ol investment. reserves and risk management policies.
The charity keeps the skill requirements for ils truslee bDdy under review and in the evenl that
there is a vacancy, the Board seeks nominations froffl people within the local community who have
the necessary skills and Interest. The induction process lor any newly appointed truslee comprises
an initial rneeting with the Board of Trustees, al which a pack is provided. This inclvdes 8 copy of
the governing document. a copy of the lalesl accounts, 8 Copy of the Charity Commission Guidance
'The Essential Trustee, and 'Charities and Public Benefit,.
Risk R¢vl¢w
The IrLJslees have examined the major internal and external risks which the Charity faces and
confirm that systems have been established lo minimise these risks.
Objects and Aetivitiès
Thè charity is administered by the Clerk. who acts under instructions from the trustees.
The Birch. Samson and Littleton United Charilies compli585 thirteen almshouses situated in
Armitage, Brereton 2nd Rugeley.
Th& obje￿$ ol the charity are..
the relief of povety by the provision of social housing in the form of almshouse accommodation
for poor persons. with a preference lor peisons 0150 years of age or over". end
such charitable purposes lor Ihe benefit of the residents as the Iruslees decide.
Public Benefit
The trustees confirm that they have referred lo the guidance contained in the Charity Commi5SlOn'S
general guidance on public benefit. Resid&nts shall first and foremost be in need
Preference is given to those with some connection to the area.
Page 2

THE BIRCH, SAMSON AND LirrLETON UNITED CHARITIES
ANNUAL REPORT
FOR THE YEAR ENOED 31 MARCH 2024 (Continuèd)
Review of Progress and Achievements
The Iruslees are pléased to report that the almshouses have beèn fully occupied during
the year. The Iruslees continue lo rnainlain the almshouses lo a high stsrTr(taid.
Reserves Policy
Funds at 31 March 2024 lolalled £1,668, 102 comprising perm8nenl endowment £1.127,100.
a designated extraordinary repairs fund £164,332, a designated cyclical maintenance fund
£22,731 and unreslricled in¢ome funds of £353,939.
Free reserves are held to cover working capital requirements and future repair costs.
The balance held at 31 March 2023 falls within the range agreed by the Iruslees.
Investment Policy
The trustees have Conside￿d the m051 appropriate polry for investing funds and have found that
specialised unit trusts, designed for charity sector. meet their requirements. The performance of
the investments is monitored by the Iruslees on a regular basis.
Trustees. Responsibilities in Relation to the Financial Statements
The trustees are responsible for preparing the Trustees, Annual Report 2nd the financial
statements in accordarice with applicable law 8n(J United Kingdom Accounting Standards
(UK Generally Accepted AcGounling Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial
statements for each financial year which give 8 true and lair view of the charity's financial a¢livilies
dufjng the year and of ils finarTrcial position al the end ol the year. In preparing those financial
slalemenls, the Trustees are required lo.
select suitable aG¢ounling policies and then apply them consislenlty".
observe the methods and principles in the Charities SORP.,
rnake judgements and estimates that are reasonable and prudenl..
slate whether applicable accoL)nting standards and statements ol recommended
practice have been followed. subject to any departures disclosed and explained in
the financial stèlements.,
and
prepare the Iinan¢i81 slalements on the going Concern basis unless il is inappropriate
to presume that the Charity will continue in business.
The Tfuslees are responsible lor keeping accounting records which disclose with reasonable
a￿￿raCY 818ny lime the financial position of the Charity and enable them lo ensLJre that Ihe
financial slalemenls comply with the Charities Act 2011. They are also responsible for
safeguarding the assets ol the Charity and hence for taking reasonable steps lor the prevention
and detect10n of fraud and other irregularities.
Approved by the Trustees and signed on their behalf by"
D Briggs
09 July 2024
Dale
P QTr4ff
Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE BIRCH, SAMSON AND LITTLETON UNITED CHARITIES
I report to the charity trustees on my examination ol the accounts of the charity for the year
ended 31 ThAarch 2024 which are set out on pages 5-9
Responsibilities and basis of report
As the charity's trusl&es you are Tesponsible for the preparation of the accounts in accordance
wth the requirements of the Charities Act 20111.the Acl'l.
I report in respect of my examination ol the charity's accounts carried out under section 145 of
the Act and In carrying out my examination I have followed 811 the applicablè Directions given by
the Charity Commission under section 14515llbl ol the Act.
Independent examin¢r's ststement
I have completed my examination. I confirrn that no material matters have come to my attentlon
in connection wlh the examination giving me cause lo believe that in any material respect.
accounting records were nol kept in respèct of the charity as required by section 130 01 the
Act., or
2. the s￿oUnt$ do not accord with those records., or
3. the ac¢ounls do not cornply with the accounting requirements COn￿rning the form and
content of accounts sel out in the Charities IAccounts and Reports) Regulations 2008 other
Ihan any requirement that the accounts give 8.true and fail view which Is not 8 matter
considered as part of an independenl examination
I have no concerns and have come across no other mattels in Gonnection wth the examination
to which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Mark Gurney FCCA. DChA
ol Daing Audit Ltd
Sl John's Court
Willell Road
Lichfield
Staffoidshire
WS14 90S
D9 July 2024
Paoe 4

THE BIRCH. SAMSON AND LITTLETON UNITED CHARITIÈS
STA TFMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2024
Unrestricted
In¢ome Fun+J
Other
Funds
Total
2024
Total
2023
Notes
Incorne
Mtintenance contributions receivable
Bank interest
IncDme from listed investments
53.922
2,914
1,795
53,922
4,894
1,795
53.929
1.747
1.795
1.980
Totsl income
58.631
1.980
60,611
57.471
Expendlture
Cletk
Repairs and mainl8nance
Heat light and water
se￿ICe5
Insuran
Trustee indemnity insurance
Sundry eypenses
Almshouse Assotsation subscription
Indepertdeni Èxaminers feÈs
HCA annual subscription
Professional fees
Legionella testing
Oep￿claty0n
Total
15.3e1
16.888
1243
7.495
1.975
291
1.251
487
1062
300
870
15.381
16.888
1.243
7.495
1.975
291
1.251
487
1062
300
870
14.607
8.543
1.091
7.913
1 401
291
313
1 014
3￿
428
663
18.200
55.607
18.2UO
18.200
18,200
65,443
47,243
other recognis¢d #ainsllloss¢sl
Gainslllossesl on Investment assets Inole 61
22518
18.011
40.529
34.966
Net in¢•m¢ll¢xpendlturel
33.906
1,791
3S.697
38.830
Transler between funds lntste 81
Net mo¥em¢M in funds
33,906
1,791
35.697
12.9771
ReGon¢iliation of lunds..
Fund balanGes brought lorward
320.033
1 312372
1.632 405
1.635 382
Fund Balances carrled forward
353.939
1.314.163
1.668.102
1.632 405
Page 5

THE BIRCH, SAMSON AND LITTLETON UNITED CHARITIES
BALANCE SHEET
31 MARCH 2024
2024
2023
Notes
Fixed Assets
Housing Properties
Listed Investments
2band5
2candS
1.127,100
385,442
1,512,542
1,145,300
344,913
1,490,213
Current Assets
Debtors and Prepayments
Cash at Bank and in Hand
4.060
154.287
158.347
1,431
141.775
143,206
Current Liabilities
Credilors
2.787
2,787
1,014
1,014
Nel Current Assets
155,560
142,192
Total Assets less Current Liabilities
1,668,102
1,632,405
Nel Assets
1,668,102
1,632.405
Capital and Rtser¥¢s
Permanent Endowment
Oesign8led Reserves
Extraordinary Repairs Fund
Cyclical M81ntenance Fund
Unrestricted Income Fund
1,127,100
1.145.300
164,332
22,731
353,939
1,668,102
146,321
20,751
320.033
1.632.405
These accounts were approved by the Board ol Trustees on 9 Juty 2024 and signed on their
behalf by..
C Leighlon
D Briggs
Page 6

THE BIRCH, SAMSON AND LirrLETON UNITED CHARITIES
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
1. Establishment of Bir¢h. SOMs¢n and Llttleton United Charities
The Birch. Samson and Littleton United Charities is r&gulated by a Charity Commission scheme
dated 23 October 2014.
11 w8s formed following the amalgamation of 8irch and Samson United Charities and the
Littleton Homes at Rugeley.
2. A¢¢ounting Policies
lal Basis ol Accounting
The financial siatemènts have been prepared in accordance with Accounting and Reporting by
by Gharilies.. Slalement of Recommended Practice applicable to charilies preparing their accounts
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol
Ireland IFRS 1021 effective 0110112019, the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
The accounts have beèn prepared on the accruals basis.
Ibl Housing Propertie5
Housing Properties are included al insurance value as at December 2015.
Depreciation is provided on freehold property al 2Vh per annum on a straight line basis.
No depreciation is provided ill respect ol the land element.
Icl Investments
Listed investments are staled at market v81ue.
Idl Extraordinary Repairs Fund
This designated reserye repieserits amounts sel aside to carry out major repairs on the
Housing Properties.
lel Cyclical Maintenance Fund
This designated reserve represents amounts sel aside for cyclical maintenance.
In Permanent Endowment
The permanent endowrnenl represents those funds which musl be held permanèntly by thè charity.
Income aiising on this fund is included as unrestriclèd ineome.
Igl Unreslricled In¢ome Fund
The unrestricted Income fund comprises those funds which the trustees are free lo ijse In accordance
wrth the charitable objects
3. Trustees Remuneration, Expenses and Rplated Party Transactions
No remuneration directly or indirectly out of the fLJnds ol the Charity was paid or payable lor the year
lo any Trustee or lo any persDn or persons knowri lo be Connected with any of them.
No expenses have been paid during the year12023-nill.
4. TaxatSon
The Birch. Samson and Littleton United Charities Is a registered Charity and is therefore exempl from
liability to taxation on 51s income and capital gains
Page 7

THE BIRCH, SAMSON AND LirrLETON UNITED CHARITIE8
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
S. Housing Properties
2024
2023
Housing properb'es (note 2bl
1,300,000
1.300,000
Depreciation al 31 March 2023
Charge lor the year
Depreciation at 31 March 2024
154.700
18.200
172.900
136,500
18,200
154,700
Nel book value 31 March 2024
1.127.100
1.145,300
6. Llsted Inv¢stm•nts
2024
2023
Market value brought forward
Nel unrealised investment gainslllossesl
Maikel value al 31 March 2023
344.913
40.529
385.442
349.754
4.841
344,913
Investments comprise the following..
un￿striCted income fvnd".
3,295 COIF income units
598 COIF accumulation units
Exloordinary repair tund
639 COIF 3cGumulalion units
67,336
153.774
61,671
136,921
164,332
385,442
146,321
344,913
7. Debtors
2024
2023
Prepayments
Maintenance conliibulions
3,474
586
4.060
1,431
1,431
Page 8

THE 81RCH, SAMSON AND LirrLETON UNITED CHARITIES
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
8. Other Fund5
Endowment Extraordinary
Fund
Repair Fund
Cy¢li¢al
Maintenance
Fund
Total
2024
Balances at 1 April 2023
Bank interest
Unrealised gainlllossl on investment revaluation
Depr&ciation
Transfer income account
Balances al 31 March 2024
1, 145,300
146.321
20,751 1.312.372
1,980
1,980
18,011
118.2001
18,011
118,2001
1,127,100
164,332
22.731
1,314.163
Endowment Extraordinary
Cyclioal
Fund
Repair Fund Maintenance
Fund
Total
2023
Balances at 1 April 2022
8ank interest
Ullrealised gainlllossl on investment revaluation
Depre¢ialion
Transfer income account
Balan￿S at 31 March 2023
1,163,500
147,581
10,048 1,321.129
703
703
11.2601
118.2001
10.000
1.312.372
11.2601
118.2001
10.000
20,751
1,145,300
146.321
9. The Assets and Liabilities of the Charity Are represented by the Funds as detailed below-
Income
Fund
Endawmènt Extraordinary
Fund
Repair
Fund
Cyclical
Maintenance
Fund
Total
2024
Housing Properties
Inveslments
Current Assets
Creditor5." Due within 1 year
1.127,100
1.127,100
385,442
158,347
12,7871
22.731 1,668,102
221.110
135.616
12.7871
353.939
164,332
22,731
1.127.100
164,332
The comparative information is as follows-
Income
Fund
Endowment Extraordinary
Fund
Repair
Fund
Cyclical
Maintenance
Fund
Tot41
2023
Housing Propertles
Investments
Cuiienl Assets
Creditors.. Due within l year
1.145,300
1,145,300
344.913
143,206
1.0141
20,751 1,632.405
188,128
122,455
11,014
309,569
156.785
20.751
1,145,300
156,785
Page 9