CHARITY REGISTRATION NUMBER.. 220129
The Heap Parkinson Homes
Unaudited Financial Statements
31 March 2024
Windle and Bowker Limled
Chartered accountants
Croft House
Station Road Barnoldswick
Lancashire
BB18 SNA

The Heap Parkinson Homes
Financial Statements
Year ended 31 March 2024
Page
Trustees, annual report
Independent examinerfs report to the trustees
Statement of financial aclivilies
Sialement of financial position
Notes to the financial statements

The Heap Parkinson Homes
Trustees. Annual Report
Y6ar ended 31 March 2024
The trustees present their report and the unaudited f¢nancial statements of the tharity for the year
ended 31 Maich 2024.
Reference and admlnlstratlv* d¢tsi19
R¢gistered charity name
The Heap Parkin50n Homes
Charity ragistration number
220129
Principal office
Skipton Town Council
Town Hall
High Street
Skipton
North Yorkshire, B023 1FD
Th& trustees
Mr C Harbron
Mr R G Haselline
Mrs K Mclntyre
Mr P Madeley
Mrs S Bentley
Mr R Judge
Mr W Feather
Mrs C Nash
Mr S Morton
Miss V Kellu
Mr D Noland
Mr L Morgan
Mr B McDaid
Mr M Courciei
Mr A Higgins
Ms A He5eltine
Independent examlnor
Steven Briggs FCA
Windle and Bowker Limited
Groft House
Slalion Road
Barnoldswick
Lan¢ashiie
BB18 SNA

The Heap Parkinson Homes
Trustees. Annual Report (C&lJlinLOLII
Year ended 31 March 2024
Structure, governance and management
Heap Parkinson Hornes was registered in 1963 and is currently conslituled under its most fecenl Tru51
Deed. dated in 2001. This schèrne docurnent was arnended on the 6th Ju5y 2023 with amendments
being sent lo the Charity Commission.
11 oversees the running of land and associated alms houses, bequeathed to the Skipton Urban District
Council land subseqvenlly transferred to Skipton Town Council on local 9overnmenl reorganisation in
19741 by Ihe late Mrs Jane Parkinson in her will daled 7th D&Trmbei 1907.
The oiiginal six alms houses weiè subsequentiy increased, through a series of improvements and
alterations- and now number twe￿e.
The Trustees to thè Chaiity wmpri5e the sixteen currently elected Members of Skiplon Town Council
acting as individuals and not in a corporate capacity. Following the amendments made in July 2023,
the Trustee Merrbership includes additional w-opled Trustees.
Administrative support is provided by Officers of Skipton Town Council. The Chief oificer of the Town
Council acts as Clerk to the Trustees.
The administrative costs associated with the support proV￿￿ed by the Town Council is recharged to the
Charity.
Objectives and activities
The Charity's rnain object and ils principal activity remains as the provision and maintenance of social
housing for residents in the Skipton area, over the age of 55. The Trust has, traditionally, and in line
with the original bsque81. given preference to spinsters and widows- although this has been one of the
amendment$ approved by the Trust lo remove the clause for a preference lor spinsters and widows.
Over the course of 2023 the Trustees have been rèviewed the Trusts Schemè Doeumenls. wilh some
update and amendments rnade and sent to thè Ch8rily Commission following lin81 approval by the
Trustees in July 2023.
A new appointments process has been adopted by the Trust, and appointment paperwork updated.

The Heap Parkinson Homes
Trustees, Annual Report Icofttinued}
Year ended 31 March 2024
A¢hievements and perfomiance
A piogramrne ol refurbishmenl commenced in September 2018. The schedule of work involves
overall improvements lo the fabric of the building lo address mallers SLfch as water ingress and damp
and to provide more cosl-effective and reliable forms ol healing and hol water.
The refurbishment of the 12th property was completed in the autumn of 2022. The Trust now
undertake regular inspections of all properties to ensure that any issues are identified and aclioned as
soon as possible.
The Trust is now, as the rèfurbishment has completed. focusing on maintaining the condilv)n ol tha
properties to a high standard. The Trust is also carrying out works to the propèrties that make it a safer
placa for the residents lo live. such as installing key sates and safely iails by doors where required.
Some of the propertiès that were the first lo be relurbish¢d are now dufr Ihelr 5 year eleclri¢al safety
check, which are Scheduled to be done
Financial review
Renl collection remains at a 1000h collection rate, and Ihere is currently no vacancies.
Generalty, a surplus is generatad in oach operating monih after any general maintenance or
operational costs have been taken Into 3ccounl. The surplus funds, together with those accurnulated in
previous years and generated via the receipt of further bequests or donations, continue lo be invested
to maximise the return without risk.
Plans for future periods
Following the successful refurbishment of the properties. the aim of the Trust is to ensure that the
properties are maintained to a good standard, and a robust appointments procèss Is in place lo fill
vacancies a5 soon a5 possible. The Trust aitns lo ￿arn from best praclice al other Almshouses, and to
build on relationships wrth the Almshouse Association and other Almshouses. The Deputy Clerk
attended an Almshouse Association Regional Meeting in October 2022, and will be participating in the
Almshouse Way Trainin9 in July 2023.
The trustees, annual retxjrt was approved on 11 Septernber 2024 and swned on behalf of the
board of trustees by..
LClo£
Mrs L Close
Clerk to Ihe Managing Trustee5

The Heap Parkinson Homes
Independent Examinor's Report to the Trustees of Tho Haap Parkinson Homes
Year ended 31 March 2024
I report to the trustees on my exsrnination of the financial statements of The Heap Parkinson Homes
I'thé ¢harty'l for the year ended 31 March 2024.
Responsibilities and basls of Mport
As the trustees of the charity you are responsible for the preparats.on of the financial statements in
accordance with the requiiernenls of the Charitie5 Act 20111'lhe Act'l.
I report in respect ol my examination ol the charity's financ4al statements carried out under section 145
of the 2011 Act and in carrying out my examination I have followed all the applicable Oirections given
by the Charity Corvtnission under section 14515llbl ol the Aet.
Indèpendent examinerfs statement
I have completed my examination. l confirm that no rnaterial matters have ¢om8 to my 8ttenl.on in
connectstsn with the ex8min8lion giwng me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 130 of the
Act". or
the financial statements do not a¢¢ord with those records., or
the financial staternenls do not comply with Ihe applicable requirements conoerning the form
and content ol aeeounls sel out in the Charities (Accounts and Report51 Regulations 2008
Other than any requirement that the accounts gNfe a 'lrue 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 ¢onneGtion with the examination to
which attention should be drawn in this report in ordèr to enable a proper understanding of th&
accounts to be reached.
Steven Brlggs FCA
Indepèndgnt Exarniner
Windlè and Bowker Limited
Croft House
Station Road
BamoldSW￿k
Lancashire
B818 SNA

The Heap Parkinson Homes
Statement of Financial Activities
Year ended 31 March 2024
2024
Unrestricted
funds Totsl fund5 Total funds
2023
Nots
Income and endowmants
Charitsble activities
Investment income
Other in¢orne
45,655
467
45.655
467
46,427
24
489
Total income
46,122
46,122
46.940
Expèndhture
Expenditure on charitable activities
Other expenditure
Total expenditura
9,411
9,411
8,719
6.600
9,411
9,411
15.319
Net income
36,711
36,711
31,621
Othèr recognised gains and lossos
Other gainslllossesl on investments
Net movement in funds
563
563
11521
31,469
37,274
37,274
Reconciliation of funds
Tot31 funds brought fOn￿ard
Totsl fund$ carried fornard
820,601
857,875
820.601
789.132
857.875
820.601
The statement of financial actiwties includes all gains and losses recogni5ed in the year.
All income and expenditure derive Irom continuing activities.
Th¢ notes On P4ge$ 7 to 14 form part of th880 financial statemonts.

The Heap Parkinson Homes
Statement of Flnancial Position
31 March 2024
2024
2023
Note
Fixed assets
Tangible fixed asset3
Investments
14
15
844,101
5,141
844,101
4.578
849,242
848,679
Current ass•ts
Gash at bank and in hand
68,491
39,130
Creditors: amounts falling due within one year
Nét current assets
1,058
1,058
67,433
916,675
38,072
886,751
Total assots less current liabilities
Creditors.. amounts fallin9 due after more than
one year
17
58,800
857,875
66,150
Nat ass8t$
820.607
Funds of the eharity
Unrestricted funds
857,875
857,875
820.601
Total charity funds
18
820,601
These finanaal slalemenls were approved by the board of trustees and aulhorised for issue on
11 September 2024, and are signed on behatf of the board by..
Mr P Madeley
Trustee
The note$ on pages 7 to 14 fomi part of th￿9 financlal $tstements.

The Heap Parkinson Homes
Notes to the Finan¢ial Statements
Year ended 31 March 2024
Gèneral information
The charrty 15 a publ￿ benefit entily and a registered charity in England and Wales and is
unincorporated. The address ol the principal office is Skiplon Town Council, Town Hall. High
Street, Skipton, BD23 1 FD.
Statsment of ¢ompliance
These financial stalemants have been prepared in cornpliance with FRS 102, 'Thé Financial
Reporting Sl8nd8rd applicable in the UK and the Republic ol Ireland., the Statement of
Recornmended Practice applicable to charities prèparing Ih8ir accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Charities Act 2011.
A¢¢ourtting policies
Basis of preparatlon
The financial statements have been prepared on the historic81 ¢osl basis. as modified by the
revaluation of cgrtain financial a55e15 and liabilities and investment properties measured at fair
value through Income or expenditure.
The financial slalements are prepared in sleiling, which is the fvnctional currency of the entity.
Golng ¢on¢em
There are no material uncertainties aboul the charity's ability to continue.
Judgèmènts #nd key 8ource8 of estimation uncertainty
Tha prèparation of the financial statements requires management to make judgéments,
estirnales and assumptions that affeci the amounts reported. These estimates and judgernenls
are continually reviewed and are based on experien¢e and other factors. including expectations of
future events that ara ￿lieVed lo be reasonable under the circumstancès.
Fund accounting
Unrestricted funds are available for use al the discretion of the Iruslees to further any of the
charitls purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Reslricled lunds are subjected to rastriciions on thèir expenditure declared by the donor or
through the terms of an appeal, and fall into one of Iwo sub-classes.. restricted income funds or
endowment funds.

The Heap Parkinson Homes
Note5 to the Financial Statements (continuodl
Year ended 31 March 2024
Accounting pollcl8s (contlnu6dl
Incoming resources
All incoming resources are included In the 51alement of financial activities when enlitlemenl has
passed lo ltte charity.. it is probable that the economic benefits associated with the transaction will
flow to thè ¢harily and the amount can be reliably me8sured. The following specific policies are
applied lo particular categories ol incomè".
income from donations or grants Is recognised when there is eviden¢e of enlillemenl lo the
gift, receipt is probable and its amount can be measur8d ieliably.
legacy income is recognised when receipt is probable and enlillemenl is estsbli%hed.
in¢ome flow donated goods is measured al the fair v81ue of the goods unless thi5 15
impractical to measure reliably, in which case the value is derived from the ￿st to the donor
or the estimated resale value. Donated facilities and services are recogni5ed in the accounts
when received if the value Can be ieliably measured. No amounts are included lor the
contribution of general volunteers.
income from contracts for the supply of services is iecognised with the delivery of the
contracted serviee. This 15 classified as unreslricled funds unless there is a contractual
requirement for il io be spent on a parficular purpose and returned if unspent, in which case
il may be regarded as reslricled.
Résour¢¢$ expended
Expenditure is recognised on an accruals bosis a5 a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and 15 classified under headings of the statement of
financial activities to which it r818t8s."
expenditure on raising funds includes the costs of all fundraising activities. events. non-
charitable trading actwities. and the sale of donated goods.
expenditure on charitable aetivib.es includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit ol ils beneficiaries. including those
5UPPOrt C05t5 and Costs relating lo the governancè of the charity apportioned to charitable
aclivlties.
other expenditure includes all expenditure that is neither related to raising funds for thè
charity nor part of its exp&nditurÈ on Char￿table aclNities.
AII costs are allocated to expenditure categories r@fle¢ling the use of the resource. Direct costs
atlribulable to a single activity arè allocated directly to that activity. Shared costs are apportloned
be￿een the actiwties they Contribute lo on a reasonable, justifiable and consislenl basis.
Tangible assets
All fixed a58et8 are initially recorded at cost.
Investments
Listed investments are measured at fair valuÉ al the year end with any changes in fair value beiry
recognised in St3lèmÈnl of Financial Activities during the year.

The Heap Parkinson Homes
Notes to the Financial Statements Iconiinued)
Year ended 31 March 2024
Accounting polic5es (continuedj
Investments Sn associa
Investmenis in associates accounted lor in accordanc& wtth the ¢osl model are recorded al ¢ost
less any 8¢¢umulaled impairment losses.
Investments in associates accounted for In accordance wth the fair value model a￿ inrtially
recordÉd at the transaction wi¢e. Al each reporting date, the investments are measured al fair
v8lve. with changes in fair value taken through income or exp8ndilure. Where il is impracli¢able
to measure fair value reliably without undue cost or effort, the ¢05t model will be adopted.
Diwdends and other distributions recewed from the investment are recognised as income wilhout
regard lo whether the distributions are frorn accurnulated profits of ihe associate arising before or
after the date of acquisition.
Investments in joint vèntures
Investments in jointly controlled entities accounted for in accordance with the cost rnodel are
racorded al cost less any accumulated Impairment losses.
Investments in jointly Controlled entities accounted for in 8ccordan¢e with the fair value model are
initially recorded al the transaction pri￿. At each réporbng dale. the investments are measured at
fair value. with changes in lair value taken through incorne or expenditure. Where il is
impracticable lo measure fair valuè reliably without undue cost or effort, the cosl model will be
adopted.
Dividends and other distributions received frorn he investment are recognised as income without
regard to whether the distributions arè from accumulated profits of the joint venture arising before
or after the date of acquisition.
Impairment of fixed assèts
A review for indicators ol impairment is carried out al each reporting date, with the recoveiabfe
amount being eslimaled where Such indicators exist. Where the carrying value exceèds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible ieversal al each reporting dale.
For the purposes of irnpairment lesling. when il is not possible lo estimate the recoverable
amount of an individual asset. an estimate is rnade of the recoverable amount ol the cash-
generating unil to which thè a55et belongs. The cash-generaling unit is the smallest identifiable
group of assets that includes the asset and generates cash inflows that largely Independent of the
cash inflows fiom other assets or groups of assets.
For impairment testing ol goodwill, the goodwill acquired in a business combination 15. from the
acquisition daté. allocated to each of the cash-geneiating units that are expected to benefit from
the synèrgi95 of the combination, irrespè¢live of whelheT other assets or liabilities of the charity
are assigned to those units.
Financial instrurnents
A financial asset or 8 financial liability is recognised only when the charity becomes 8 party lo the
contractual provisions of the instrument.

The Heap Parkinson Homes
Notes to the Financial Statements (¢ontinued)
Year ended 31 March 2024
Accounting policies (¢otttinuedl
Financtal instruments Icontinu•dl
Basic financial instrument5 are initially recogni5ed at the amount receivable or payable including
any related Iiansaction costs.
Current assets and current Ilabllilles are subsequently rneasured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instrum8nts aré subsequently measured al amortised cost.
Where investments in shares are publicly traded or Ihair lair value can otherwise be measured
reliably. the investment is subsequelllly me85ured al fair value with changes in fair value
r•cognised in income and expenditure. All other such investments are subsequently measured at
cost le55 impairment.
Other financial instruments, including derivalive5. are initially recognised at fair valuè, unlèss
payment for an asset is deferred beyond nomial business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the lulure
payments discounted al a market rale of interest for a similar debt instrument.
Other financi81 Instruments are subsequently measured at fair value, with any change5
recogllised in the Statement of financial activities, with the exception of hedging instruments in
designated hadging relationship.
Financial assets that are measured al cost or amortised Cost are reviewed for objective evidence
of impairment at the end of each reporting dale. If there is objective evidence of impaiment, an
impairment loss is recognised undeT the appropriate heading in the statement of financial
acliwlies in which the initial gain was recognised.
For all equity instruments regardless of significance. and othèr financial assets that are
irKlividu8lly significant, these are assessed indi￿duallY for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar Giedit risk characteristics.
Any iévèrsals of impaiirnenl are recognised immediately. to the extent Ihal the reversal does not
result in a carrying amount of the financial asset that exceeds what the earrying amount would
have bèan had thé impairment not previously been recognised.
Charitable activities
Unrestrietgd Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Rental income
45,655
45,655
46,427
46.427
Investment income
Unreslricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
8ank interest received
467
467
24
24
10-

The Heap Parkinson Homes
Notes to the Financial Statgments (continued)
Year ended 31 March 2024
Other Income
Unreslrioled Totsl Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Rale8 & water rates refund
489
Expenditurè ort Charitable activities by fund typ8
Unrestricted Totsl Fund¥ Unrestricted Tolal Funds
Funds
2024
Funds
2023
Charitable activities
Support costs
8,244
3.167
6,244
3,167
5,484
3,235
5,484
3.235
9.411
9.411
8,719
8,719
Expenditure on charitable a¢tivities by activity type
Activities
undertaken
directly Support cosls
Total fund$
2024
Total fund
2023
Charitable activities
Governance costs
6,244
6.244
3.167
5.484
3,235
8,719
3,167
3,167
6.244
9,411
Analysi$ of support costs
Charitable
activitie5
Total 2024 Total 2023
Water rates
Rate5
Light & heat
General repairs
Insurance
Garden expènses
1,917
49
37
2.754
1,227
260
1,917
49
37
2,754
1,227
260
1.615
730
2.048
1,047
44
6,244
6,244
5,484
10. Other expenditure
Unreslricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Goodwill payment
Legal and Professional
5.CM)O
1.600
6,600
6.eoo
11

The Heap Parkinson Homes
Notes to the Flnancial Statements Ic0fr7tlnts•dl
Year ended 31 March 2024
11. Independent examination fees
2024
2023
Fees payable to the independent examiner for..
Independent examination of the finan¢ial slalement5
612
582
12. Staff costs
The average head Count ol employees during the year w8s Nil12023.' Nill.
No employee received employeè benefits ol more than £60,000 during the yaar12023." NID.
13. Trnstaè rèmuneration and expenses
No remuneiation or other benefits frorn ernployment with thè charity or 8 related entity were
received by Ihe trustees.
No trustee èxpenses h8ve been incufred.
14. Tangible fixed assets
Land and
buildings
Gost
At 1 Aprll 2023 and 31 March 2024
Deprèciation
At 1 April 2023 and 31 March 2024
Carrying amount
At 31 March 2024
844,101
844,101
At 31 March 2023
844,101
16. Invg$tm¢nts
Ll$t¢d
investments
Cost or valuation
At 1 April 2023
Additions
Fair value movements
4.578
563
At 31 March 2024
5,141
Impairment
At 1 April 2023 and 31 March 2024
Carrying amourtt
At 31 Mar¢h 2024
5,141
4,578
At 31 March 2023
12

The Heap Parkinson Homes
Notes to the Finan¢lal Statements (¢ontinuedl
Year ended 31 March 2024
15. Investments (coniinued)
All investments shown above are held at valuab'on.
Financial assèts held at fair value
Listed investments 8re measured al fair value with changes in fair value being recognised in profit
or loss based upon the rnarket value at the year end.
16. Creditors: amounts falllng due wlthln one year
2024
2023
AccrLJals and deferred income
1,058
1,058
17. Creditor8: amounts falling due aftèr morè than one year
2024
2023
The Almshouses loan
S8,800
66,150
The Almshouses loan is for up lo £70.000 plus £3.500 arrangement fee. The loan is inlerost free
and repayments are being made every six months.
18. Analysis of charitsblè funds
Unrèstricted funds
At
Gains and31 Ma￿h 202
losses
At
1 April 2023
Income Expenditure
General funds
820,601
46,122
19,4111
563
857,87S
At
Gain5 and 31 Mai(* 202
1055e3
Al
1 April 2022
Income Expenditure
General funds
789,132
4e,940
115,3191
11521
820.601
13-

The Heap Parkinson Homes
Notes to the Financial Statements IcontinLt•dl
Year ended 31 March 2024
19. Analysis of net assets befv•éon fLtnd$
Unre5tricled Totsl Funds
Funds
2024
Tangib￿ f xed assets
Investments
Currant assets
Creditois less than 1 year
Creditors greater than 1 year
Net assets
844.101
5,141
68.491
11.0581
158,8001
857,875
844,101
,141
68.491
11,0581
158,8001
857.875
Unrestricted Total Fund5
Funds
2023
Tangible fixed assets
Inveslmenls
Currènt assèts
Creditors less than 1 year
Creditors greater than 1 year
Net assets
844.101
4,578
39,130
11.0581
166,1501
820.601
844.101
4.578
39.130
11,0581
166,1501
820,601
20. Related parties
During the year Skiplon Town Council provided 8drninislrative and other maintenance works
5UPPOrt to the Charity at a cost of £2,148 12023 £1,8361.At the year end the amount due from
Skipton Town Council £NIL 12023 NIL). The Iruslees of the Charity are all elected members of
Skipton Town Council and the Clerk to the Trustees is the Chief Officer of Skiplon Town Coun¢il.
14-