THE BIRCH, SAMSON AND LIThLETON UNITED CHARITIES
Reglstered Charity numbgr.. 218971
ACCOUNTS YEAR ENDED
31 MARCH 2025
Dains Audit Ltd
Chartered Accountants
St Johns Court
Wiltèll Road
Lichfield
Staffoldshire
WS14 9DS

THE BIRCH. SAMSON AND LITTLETON UNITED CHARITIES
INDEX TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGE
Annual Report
Independent Examiners Report
Slalemenl of Financial Activities
Balance Sheet
Notes to the Accounts

THE BIRCH. SAMSON AND LITTLETON UNITED CHARITIES
ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 202S
Reference and administrative information
Trustees..
Mrs E cO￿S
Mr D Briggs
Mrs B Astley
Mr P Conway
Mrs E Sherratt
Mrs C Uplon
Revd C Leighlon
Mrs E Smith
Mrs R Jones
Chairman
Vice chairman
resigned April 2025
appointed 9 April 2024
Clerk to the trustees..
Mrs S Brockhurst
Clerk's office:
The Pines
Mount Road
Rugeley
Staffoidshire
WS15 2TL
harity Number..
218971
Regulator of Soclal Houslng..
A4028
Independent Examiner..
Mark Gurney FCCA, DChA
of Dains Audit Ltd
St Johns CoLJrt
Wiltell Road
Lichlield
Staffordshire
WS14 9DS
Bankers..
National Westminster 8ank
31 Market Square
Rugeley
Slaffordshire
WS15 2BW
Page 1

THE BIRCH, SAMSON AND LITTLETON UNITED CHARITIES
ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Report of the trustèès for the year ended 31 MarGh 2025
The Iru51ees prssenl their report along with the financial statements of Ihe charity for the year
ended 31 March 2025.
The financial statements have been prep8red in accordance with the accounting policie5 sel out In
note 1 to the accounls and comply with the Charity Commission Scheme dated 23 October 2014,
the Chanties Act 2011 and Accounting and Reporting by Charities.. Slalemenl of Recommended
Practice applicable to chaiities preparing their accoLJnls In accordance wilh the Financial Reporting
Standard applicable In the UK and Republic c>f Ireland effective 1 January 2019.
Structure, Governance and Management
The Birch. Samson and Lrttlelon United Charities was formed following the amalgamation ol
Birch and Samson United Charities Iregislered Gharity number 2189711 and The Littleton Homes
at Rugeley I registered charrty number 11537801 11 is governed by a Charrty Commission Scheme
dated 23 October 2014.
The scheme allows for the appointment ol nine managing trustees. They are appointed al a special
meeting of the trustees lo serve for a temi of four years
The Irust&es met regularly throughout the year to discuss the ¢harrty's affairs, including
consideration of Investment, reserves and risk management policies.
The charity keeps Ihe skill requ1￿MentS for its trustee body under review and in the event that
there Is a vacancy, the Board seeks nominations fiom people wlthin the local community who have
the necessary skills and interest. The induction process lor any newly appointed Iruslee comprises
an Initial meeting with the Board ol Trustees, al which a pack is provided. This Includes a copy of
the goveining document, a copy ol the latest accounts, a copy ol the Charity Commission Guidance
'The Essential Trustee, and 'Ch8rities and Public Beneh't,
Risk Review
The trustees have exarnined the major internal and external r15ks which the Ch81ity faces and
confirm Ih815yStems have been established lo minimise these risks
Objects and Activities
The charity is adrninistered by the Clerk. who acts under instructions from the trusiees.
The Birch. Sam50n and Lillleton Unrted Charities comprises thirteen alMshou5es situated in
Armilage, Bre￿lon and Rugeley.
The objects ol the charity are..
the relief of poverty by the provision of Social housing In the loim ol almshouse accommodation
for poor peisons, with a preference for persons of 50 yBars ol age or over,. and
SLJch charitable purpos85 for the bènefit of the residents as the Iruslees decide.
Public Beneflt
The trustees confirm that they have referred lo the guiijènce contained in the Charity CDmmissk)n's
general guidance on public benef1t. Residents shall first and foremost be in need.
Preference is given to those wth some ctsnneclion lo the area
Page 2

THE BIRCH, SAMSON AND LITTLETON UNITED CHARITIES
ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2025 Icontinuedl
Review of Progress and Achievements
The Iru51ee5 are pleased to report that the almshouses have been fully o¢¢upied during
the year The trustees continue to maintain the almshouses to a high standard and comply wtth
311 slatulory requirements.
Reserves Policy
Funds at 31 March 2025 totalled £1,638.165 comprising perm8nent endowment £1.108.900,
a designated extraordinary repairs fund £161.068, a designated ¢y¢lical maintenance fund
£24.846 and unrestricted Income funds of £343,351.
Freè reserves are held lo cover working capital requirements and future ￿pair costs.
The balance held at 31 M8r¢h 2023 falls within the r8nge agreed by the trustees.
Investment Policy
The Iruslees have considered the most appropii8te policy for investing funds and have found that
specialised unil trusts. designed foi charity sector. meet Iheir requirements The performance of
the investments IS fllonltored by the trustees on 8 regular basis.
Trustees. Responsibilities in Relation to the Financial Statements
The Iruslees are responsible for preparing the Trustees, Annual Report and the financial
slalemenls in accordance wilh applicable law and United Kingdom AcGounting Stanijards
IUK Generally Accepted Accounting Practice)
The law applicable lo charities in England and W8les requires the Trustees to prep8ie financial
statements for each financial year which give a true and lair view of the charity's financial acliviii'es
during Ihe year and ol ils financial posrtion ai the end of the year In preparing those financial
statements. the Trustees 8re required to
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charitie5 SORP".
make judgements and eslimales that are reasonable and prudent..
state whether applicable accounting slandards and statements of recommended
practice have bèen followed, subject to any departures disclosed and explained in
the financial statements.,
and
prepare the financial statements on the going concern basis unles5 It 15 inappropriate
lo presume that the Charity will continue in business.
The Tiustees are responsible for keepin9 aecounling records which disclose with reasonable
accuracy al any lime the financial position of the Charity and enable them to ensure that the
financial statements comply wittt the Ch3rities Act 2011. They are also responsible for
safeguarding the assets ol the Charity 8nd hence for taking reasonable steps lor the prevention
detection of fraud and othèr irregularities.
Approved by the Trustees and signed on their behalf by..
E Coles
15July2025
Date
Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE BIRCH, SAMSON AND LITTLETON UNITED CHARITIES
I report lo the charty Iruslees on my ex8mination of the accounts of the charity for the year
ended 31 hnar¢h 2025 whi¢tt a￿ sel out on pages 5-9.
Responslbllltles and basls of report
As Ihe charity's Iruslees you are responsible for the preparation ol the accounts In accordance
with the requirements of the Charities Act 2011 Ilhe Act'l.
I report in respect of my examination ol the charrty's accoun15 carried DUI under sec110n 145 of
the Act and in carrying out my examination I have followed all the applicable Di￿¢11￿￿$ given by
the Charity Commission under section 14515llbl ol the Act.
Indèpendent examine￿$ stalement
I have compFeted my examination. I confirm that no material matters have Gome to my attention
in connection with the examination gNiing me cause to believe that in any material respect..
accounting records were not kept In respecl ol the charity as required by se¢tion 130 of the
Act. or
2 the accounts do not accord with those records., or
3. the accounts do not comply with the 3ccounling requirements concerning the form and
content ol accounts set out in thé Charities (Accounts and Reportsl Regulations 2008 other
than any requirement that the accounts give a "true and fair view, which is not a matter
considered as part of an independent examination.
I have no concerns and have Come across no other matters in connection with the examination
lo which attention should be ¢Yrawn in this report in order to enable a proper understanding of the
accounts to be reached
Mark
ey FCCA. OChA
ol Oains Audrt Ltd
St John's Court
Vvittell Road
Lich*ield
Staffordshire
WS14 9DS
15 July 2025
Pagè 4

THE 8IRCH, SAMSON AND LITTLETON UNITED CHARITIES
STA TEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2025
Vnrestrfcted
Income Fund
Other
Funds
Totsl
2C125
Notes
Total
2024
Income
Maint8nance contribulicns receivable
Bank inleresi
Income from listed inve$iments
56.281
3 114
1.831
56,281
5,229
1.831
53.922
4.894
1,795
2.115
Total income
61.226
2.115
63.341
60,611
Expenditure
Clerk
Repairs and maintenance
H881. light and water
Services
Insuran
Trustee Indemnity Insuran
Sunory expenses
Almshouse Association subscription
Independent examiner5 fe8s
HCA 8nnual subscription
Quinquennial Inspection
Legionella testing
Dep￿tiatio
Total
16,247
33.815
1.401
7.195
2.694
291
8t7
485
1.110
562
16,247
33.815
1,401
7,195
2.694
291
817
485
1.110
562
15.381
16.888
1.243
7.495
1.975
1,251
487
1.￿2
300
870
1.006
1.006
18,200
83.823
18,200
18.21X)
18,200
65.443
65.623
Other reco9nised galn81llosse$i
Gainslllossesl on investment 8s$ets (note 61
16.191
3264
19.4551
4D.529
Net incomellexpenditurel
110,5881
119.3491
129.9371
35,697
Tran$fer betsv¢en funds (note 81
Net movement in funds
110.5881
119 3491
129.9371
35,697
R8con¢iliation ot funds..
Fund balances brought forward
353.939
1.314,163
1 668,102
1.632,405
Fund 8alanc8s carried forward
343.351
1.294.814
1,638, 165
1.668.102
Page S

THE BIRCH, SAMSON AND LITTLETON UNITEO CHARITIES
BALANCE SHEET
31 MARCH 202S
2025
2024
Notes
Fixed Assets
Housing Properties
Listed Investments
2b8nd5
2¢and6
1,108.900
375.987
1.484.887
1,127,100
385,442
1,512,542
Current Assets
Oebtors and Prepaymellls
Cash al Bank and in Hand
3.747
fj52.058
155.805
4.060
154.287
158,347
Current Liabilities
Creditors
2,527
2.527
2,787
2,787
Nel Current Assets
153,278
155,560
Total Assets less Current Liabilities
1.838.165
1.668.102
Net Assets
1,638,165
1.668,102
Capital and Rèserves
Permanent Endowment
Designated Reserves
Extraordinary Repairs Fund
Cyclical Maintenance Fund
Unreslrrted Income Fund
1.108.900
1.127.100
161,068
24,846
343,351
1.638,165
164,332
22,731
320,033
1,668,102
These accoun15 were approved by the Board of Trustees on 15 July 2025 and signed on their
behalf by.
E Coles
D Briggs
D 111d/ J
Page 6

THE BIRCH, SAMSON AND LITTLETON UNITED CHARITIES
NOTES TO THE ACCOUNTS
FOR THE YEAR ENOEO 31 MARCH 2025
1. Establishment of Birch. Samson and Littleton United Charities
The Birch, Samson and Littleton United Charilos is regulated by a Chanty Commission scheme
dated 23 October 2014
It was formed following the amalgamation of Birch and Samson United Charities and the
Lrtlleton Homes al Rugeley.
2. Accounting Policies
lal Basis of Accounting
The financial statemen15 have been prepared in accordance with AccourTrting and Reporting by
by Charities." Statement of Recommended Practice applicable lo charities preparing their accounts
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol
Ireland IFRS 1021 effective 01m112019, the Finenci81 Reporting Standard appli¢able in the UK and
Republic of Ireland IFRS 1021 and the Charities Act 2011.
The charrty constitutes a public benefit entity 35 defined by FRS 102.
The 8ccoun15 have been prepared on the accruals basis.
Ibl Housing Properties
Housing Properties are inclu(Jed al Insurance value as al Oecember 2015
Depreciation Is provided on freehold property al 2°/ts per annum on a straight line basi5.
No depreciation is provided In respect of Ihe18nd element.
1¢) Investments
Listed investments are sl8led 8t market value
Idl Extraordinary Repairs Fund
This designated reserve represellts amounts set aside lo carry out major repairs on the
Housing Properties.
lel Cyclical Maintenance Fund
This designated reserve represents amounts set aside for ¢y¢lic81 maintenance.
If) Pem)8nenl Endowment
The permanent endowment represents those funds which mLJS1 be held permanently by the charity.
In¢ome arising on this fund is included as unrestricted Income.
Igl Unrestricted Income Fund
The unrestricted Income luncl comprises those fund5 which the trustees a￿ free to use in a¢eoidance
with Ihe ch8rrtable object5.
3. Trustees Remuneratlon, Expenses and Related Party Transactions
No remuneration directly or indirectly out of the funds of the Ch8rity was paid or payable for the year
lo any Tiustee or lo any person or persons known lo be connected with any ol them.
No expenses have been paid during the yeai12024-nill.
4. Taxation
The Birch, Samson and Litllelon United Charities is a registered Charity and is therefore exempt from
liability lo taxation on its incorne and capital gains.
Page 7

THE 81RCH, SAMSON AND LITTLETON UNITED CHARITIES
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
S. Housing Properties
2025
2024
Housing pioperties Inole 2bl
1.300,000
1.300,000
Depreciation at 31 March 2024
Charge for the year
Dèpreciation al 31 March 2025
172.900
18,200
191.100
154.700
18,200
172.900
Net book value 31 March 2025
1,108.900
1.127,100
6. Listed Investm8nts
2025
2024
Market value brought forward
Nel unrealised Investment gainslllossesl
Market value at 31 March 2024
385.442
19.455
375.987
344,913
40,529
385,442
Investmerits comprise the following
Unrestri¢ied income fund
3.295 COIF In¢ome units
598 COIF accumulation unrts
Extraordinary repair fund
639 COIF accumulation unrts
64,199
150,720
67.336
153.774
161,068
375,987
164.332
385.442
7. Debtors
2025
2024
P￿paYmentS
Maintenance ¢ontributions
3.747
3,474
585
3,474
3.747
Page 8

THE BIRCH, SAMSON AND LITTLETON UNITED CHARITIES
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
8. Other Funds
Endowmont Extraordlnary
Cyclical
Fund
Repalr Fund Maintenance
Fund
Total
2025
Balances al 1 April 2024
Bank Interest
Unrealised gainlllossl on investment revaluation
Depreciation
Transfer Income account
Balance5 at 31 March 2025
1,127.100
164,332
22,731 1,314,163
2,115
2,115
13,2641
118,2001
13.2641
118.2001
1,108.900
161,068
24.846 1.294,814
Endowment Extraordinary
Cyclical
Fund
Repair Fund Maintenance
Fund
Total
2024
Balances a11 April 2023
Bank interest
Unrealised gainlllossl on investment revaluation
Depreciation
Transfer Income account
Balances at 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
9. The Assets and Liabilities of ihe Charity are repTesented by the Funds as detailed bèlow=
Income
Fund
Endowment Extraordinary
Fund
Repair
Fund
Cyclical
Maintenance
Fund
Total
2024
Housing Properties
Investments
Current Assets
Creditors. Due within 1 year
1,108,900
1,108.900
375,987
155,805
2,527
24,846 1,638,165
214.919
130,959
12,527
343,351
161,068
24.846
1.108.900
161.068
The comparative information is as follows..
Income
Fund
Endowment Extraordinary
Fund
Repair
Fund
Cyclical
Maintenance
Fund
Total
2023
Housing Properties
Investments
Cufrent Assets
Creditors.. 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
2.787
353,939
184,332
22.731
1,127,100
164.332
10. Future Commitment
Al 31 March 2025, there was a commitment to replace a boiler ai a cost of £4,198.
Page 9