W&B Windle & Bowker chartei.ed Accountants Chartered Tax Advisei"s lJlYttlthr4'. Er[CHsBsC FCACT knnBrFcACTA C'IIOF'I. HUIISE., b'LAI'ION KOAD, BARNULDSWLC"K. LANC.'A51411tE. IJBIB SNA T¢lephoii¥'. 01282 8 13031 Email.. Post(éiiviiidlcaiidboivkei'.¢o.i STBISSIS122H 24 April 2026 Mrs H Marshall The Heap Parkinson Homes clo Skipion Town Council Arniory House Otley Street Skipton BD23 IEL Email.. liiiancenski ov.tik Dear Helen, Tbe Hea Parkinson Homes Financial Stattm¢nts for the ear ended 31" March 2026 I have pleasure in en¢losin8 the following documents for signing and retuming.. The Financial Statements for the year ended 31, March 2026. Please could you aJTanBe for two printed opies to be signed on pages 3 and 6. A Letter of Representation in eonnection with the aforementioned Finan¢ial Siatements. Should you have any fvrther queries then please do not hesitat¢ to ¢onta¢t me. Yours sincerely, Steven Briggs Websilc.. wM'w.windleandboiYkerxo.uk ' ICAEW CHARTERED ACCOUNTANTS R¢p#¥rtaxiihTiK¢'knNvr¢dln51irukDfTdiLèn5 Chartered Tax Advisers
W&B Windle & Bowker Chartered Accountants Chartered Tax Advis¢rs EnL Sr FCArrA Slei¢nBrl$FtACrA ('.IIOF-I'HOIJSE. S'IAI"ION ROAD, BARNOLDSWICK, LANC'.ASHIRE. BB18 SNA Tcl¢phoii¥= 01282 81.3031 Email". PosiC<iliviiidlcandboii'kei.co.iik STBISSIS122H 24¢h April 2026 Mrs H Marshall Skiplon Town Council Armory House Otley Streei Skipion BD23 IEL Dear Sirs, R¢: The Hea Parkinson Homes In acrdanCe with our normal practice. we are writing to draw your attention to YOu5 rnatters which 3ros¢ during the Ctsurse of itjdependent examination of the charity's Financial Statements for the year ended 31. March 2026. We hav¢ no comments io make ¢oncerning the qualitative aspects of the charity's xcounting pra¢tic¢s and finan¢ial rep)rting. We did not encoLtnter any significant difficultie5 during our independent exatnination and there are no significant fJndin8s from the independent examinatton to drdw lo your attention. A draft of our proposed letter of representation is ottached. There are no spe¢ifi¢ paragnphs we need io draw your attentlon to so in all respects the letter is routine. There is no schedule of unadjusted misstatetnents determined during the ¢TSe of our independent exatnination which need to be brought to your attention. As you ar¢aware from our letterof engagement, ourwork is notdesigned to identify all the possible weaknesses that may be present in your system. When carrying out our independent examination we did not note any a¢tllal or poieniial weaknesses during the coutse of our wotk. We would like to take this opportunity of expre55in8 ourthanks to your colleagucs fortheir assistance during the course of the independent examination. Please note that this rert has been prepared solely for the use of The Heap Parkinson Hom¢s. li must not be dis¢losed to third parties, quoted. or rtferred io. without our prior written consent. No tEsponsibility is assumed by us io any oiher person. If we can be of any further assistance, then pleas¢ do not hesitate to contact us. Yours faithfully, Windle & Bowker W¢bsiie: www.windleandbowkerrto.uk Win[Il¥& W.r1sIh..lr,IThs & BkL]lI4j ICAÉW CHARTERED ACCOUNTANTS Ath75vr Re$L5[ Jud11[ljTribÉL..k &)r.1rJD$Èol1tilffiI Chartered Tax Advisers
CHARITY REGISTRATION NUMBER: 220129 The Heap Parkinson Homes Unaudited Financial Statements 31 March 2026 Windle and Bowker Limited Chartered Accounlants Croft House Station Road Barnoldswick Lancashire BB18 SNA
The Heap Parkinson Homes Financial Statements Year ended 31 March 2026 Page Trustees, annual report Independent examiner's report to the Irustees Statement of financial activities Statement of financial position Notes to the financial statements
The Heap Parkinson Homes Trustees, Annual Report Year ènded 31 March 2026 The trustees presentthew report and the unaudited financial slalemenls ofthe charity for the year ended 31 Maich 2026. R8fer•nc• and administratlve detall$ Reglstor8d charity name The Hgap Parkinson Homes Charity reglstratlon numbor 220129 Printipal office Skipton Town Council 45 Armory House Olley Road Skipton BD23 1EL The trustees Mr C H8rbron Mi R G Heseltine Mrs K Mclntyre Mr P Madeley Mrs S Bentley Mr W Feather Mrs Morton Miss V Keltunen Mr D Noland Mr L Morgan Mr B McDaid Mr A Higgins Ms A Heseltine Mr D Shaw Mr P Elmer Mr M Pickard Miss J VVo¢llacott Independent examiner Steven Briggs FCA Mfindle and Bowker Limf(ed Croft House Slalion Road Barnoldswick Lancashire BB18 SNA
The Heap Parkinson Homes Trustees, Annual Report (conthupd) Year ended 31 March 2026 Structure. goveman¢e and management Heap Parkinson Homes was registered in 1963 and is currently constited under its most recent Trust Deed, dated in 2001. This scherlle document was amended on the 6th July 2Q23 with amendments being sent lo the Charity Commission. 11 ove¥5ees the running of land 3nd 8s$oci8ted alms houses, bequeathed to the Skiplon Urban DiStrt Council land subsequently transferred lo Skiplon Town Council on local govèrnment reorganisation in 19741 by the late Mrs Jane Parkinson in her will dated 7th December 1907. The original six alms houses were subsequently increased, through a sèriès of improvements and alterations- and now number e1Ve. The Trustees to the Charty comprise the fitteen currently elected Members of Skipton Town Council acts'ng as individuals and not in a corporate capacty. Following the amen(fments made in July 2023, Ihg Trustee Membership includés two additional co-OPt8d Trustees. Administrative support is provided by Officers of Skiplon Town Council. The Chief Officer tsf the Town Coundl acts as Clerk lo the Trustees. The administrative costs associated with the support provided by the Town Council is Charged lo the Charity. Objèctiv•s and activltlès The Charbty's main object and its principal actrwty rernain$ 8$ the provision and rnalntenan of social housing for residents in the Skipton area, over the age of 55. The Trust has, traditionally, 8nd in line with the original bequest, gIn prelerenc6 tri spinsters and widows - although this has been one of the amendrnents approved by the Tru3110 remove the clause for a preference for spinsters and widows. Over the ¢ourse of 2023 the Trustees have reviewed Ihe Trusts Scheme Documents. with some update and amendments made and sent lo the Charity Commission following final approval by the Trustee5 in July 2023.
The Heap Parkinson Homes Trustees, Annual Report{contlnuedJ Year ended 31 March 2026 Achievements and perfomiance A prograrnrne of refurbishment commenced in September 2018. The schedule of work involves overall improvements to the fabri¢ of the building lo address matters such as Wat ingress and darnp and to provide more cost-effectve and reliable forms of heating and hot water. Tho refuibishmenl oflhe 12th property was completed in the aulurnn of2022. The Trust now undertake regular inspections of all properties to ensure that any issues are identified and actioned a5 soon as possible. The Trust is now, as the iefurbishmenl has compleled, focusing on maintaining the condition of the properties to a high standard. The Trust is also carrying out works to the pioperties that make it a safer place for the residents to live. such as instslling key sales and safety rails by doors where required. Some of the properties that were the first to be relurbished were due their 5 year elèctrical safety check. which have beèn ¢otnpleled, along with the required annual gas safety certificates. The Trust also had a Quinquennial Inspection completed in early 2025 to inform a maintenance plan for the nexl S years. Following this report, work was carried out this year to the front boundary wall of the properties. This year the Trust has also begun working In partnership wilh Craven Collegè for redecorating the properties in beNveen residents. The painting and decorating sludenls iedecorale the properties for the Cost of the rnalerials. and the students get valuable work expèrience opportunities. Flnènelal review Rent collection remalns at a lo0. conection rate, and there are currently vacancies, with both due lo have new residents in May 2026. The vacancies arose due to one resident passing away and another moving into a care home. Generally. a surplus is generated in each opèrating rnonlh after any general maintenan¢e or operational costs have been taken into account. The surplus lunds, together with those a¢¢umulated in previous years and generated via the rèceipt of further beqliests or donations, continue lo be invested lo maximise the return without risk. Plans for futura p•riod$ Following the successful refurbishmènt of the properties, the aim of the Trust 15 to ensure that the properties are maintained lo a good standard. and a robust appointments process is in place to fjll vacancies as soon as possible. The Trust aims to learn from best practice at other Almshouses. and lo build on relationship5 with the Almshouse Asso¢iation and other Almshouses. Wolks are planned for the exterior of the buildings this year. with painting of window sills, door lintels and gable ends.
The Heap Parkinson Homes Trustses. Annual Report (contlnue Year ended 31 March 2026 The Iruslees, annual reptsrt was approved on 30 April 2026 and signed on behaEf ol the board of trustees by Mrs L Close Clerk lo the Managing Trusleé$
The Heap Parkinson Homes Independent Examiner's Report to the Trustees of The Heap Parkinson Homes Year ended 31 March 2026 I report to the Iruslees on my examinab'on of the financial Statements of The Heap Parkinson Homes I'lhe charily'l for the year ended 31 March 2026. Re$pon$ibilities and basis of réport As the trustees of the charity you are responsible for the pparatiOn of the financial staternents in accordanee with the requirements of the Charit$ Ael 2011 I'lhe Act'i. I report in respèct of my examination of the charity's fmancial 51alemenls carried OLrt under section 145 of the 2011 Act and In carrying out my examination I have followed all the applicable Directions given by thé Charrty Cornmission under sectitsn 14515llbl of the Act. Independent •xaminePs statement I have completed my examination. l ¢onfirm that no material malters have comè to my attentK)n in connection with the examination giving me cause to believe that in any material respect.. accounting records weie not kept In respect of the charity as required by section 130 of the Act., or the financial slalements do not accord with those record5'. or the financial slalemenls do not comply with the applicablè requirement$ ¢on¢erning the form and ¢ontent of accounts set out in the Charities IAcc¢unls and Reports) Regulations 2008 other than any requirement that th& accounts give a 'lrue and fair, view which is not a matter considered as part of an independent examination. I have no concem$ and have come across no other matters in connection with thè èxamination to which attenlitsn should be drawn in this report in order to enable a proper understanding of the accounts lo be reaehed. Steven Briggs FCA Independent Examiner Windle and Bowkei Limited Croft House Station Road Barnoldswick Lancashire BB18 SNA
The Heap Parkinson Homes ststement of Financial Activities Year ended 31 March 2026 2026 Unrestricted funds Total funds Total fvnds 2025 Not8 In¢ome and endowm¢nts Charitable activities Investment income 46,552 1,518 46,552 1,518 47,687 1,062 Total Income 48,070 48,070 48,749 Expendlturè Expendilvre on charitable aclwilies Total expenditure 16,434 16,434 11,377 16,434 16,434 11.377 Net incorne 31,636 31,636 37.372 Othèr recognlsed galns and lossès Other gainslllos$esl on inveslrnents Net movement in fund5 {2861 31,350 12861 31,350 11021 37,270 Rè¢onelllatlon of funds Total funds IHoughl foJw8rd Total funds carried forward 895,145 895,145 857,875 926,495 926,495 895,145 The stalemtsnl of financial activities includes all gain5 and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pagè$ 8 to 14 fr*rm part of ¢h¢$e fLnart¢ial $tst¢ments.
The Heap Parkinson Homes ststement of Financial Position 31 March 2026 2026 2025 Note Fixed assets Tangible fixed assets Investments 12 13 844.101 4,753 844,101 5,039 848,854 849,140 Current assèts Cash al bank and in hand 126,467 101.116 Creditors: amounts falling due within one year Nèt ¢urrent assets 14 4,726 3,e61 121.741 97,455 Total assets less current Ilabllltles 970.595 946,595 Creditors: amounts falling due after more than one year Net assets 15 44.100 51.450 926,495 895,145 Funds of thè charity Unreslrieled funds 926.495 895,14S Total charity funds 16 926.495 895,145 These financial statements were approved by the board of trustees and aulhorised for issue on 30 April 2026, and are signed on behalf of the board by: Mr P Madeley Trustee The notes on pages 8 to 14 form part ofthese financial statements.
The Heap Parkinson Homes Notes to the Financial Ststements Year ended 31 March 2026 General infomialiorh The ¢harity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of th8 piincipal office is Skiplon Town Council, 45 Anmory House, Otley Road. Skiplon, BD23 1 EL. statement of ¢omplian¢e These financial slalements havé beèn prepared in compliance with FRS 102. 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland., the Statement of Recommended Practice applicable lo charities preparing their accounis in accordance with the Financial Reporttng Standard applicable in the UK and Repubh'c of Ireland IFRS 1021 ICh8rities SORP IFRS 10211 and the Charities Act 2011. Accountlng pollcles Basis of preparation The financial slalemenls have been prepared on the historical cosl basis. as modified by the revaluation of certain financial assets and liabilities and investmènt properties measured al fair Value through income or expenditure. The financial slalements are prepared in sterling, whlch Is the functional currency of the entity. Going con¢ern There are no material uncertainties about the charity's ability lo continue. Judgements and key sources of estimation un¢ertainty The preparaOn oflh& finan¢ial siatemenls requires management lo make judgements, estimates and assurnplions that affect the amounts reported. Thesè Èstimates and judgements ale continually reviewed and are based on experience and olhei fa¢ltsis. induding expectations of future events that are believed to be reasonable under the Circumstan$. Futid accountlng Unrestricted funds are available for u$$ at tha disuetion of the trustees lo further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future projed or cornmilment. Reslrf¢ted funds are subjected to restrictions on their expenditure declared by the donor or IhTOUgh the lerrn5 of an appeal, and fall into onè of two sub-classes.. restricted income funds or endowment fLU)d$.
The Heap Parkinson Homes Notes to the Financial Statements {contlnu8d) Year ended 31 March 2026 Accountlng policies (eoniinuedl Incoming resources All incoming reSoUrS are induded in the statement of finanei31 activities when entitlement has passed to the charity", il is probable Ihal the economic benefits associated with the transaction will flow to the charity and the amount can b6 reliably measured. The following specifie poli¢ie5 are applièd lo particula¥ categories of income". income from donations or grants is re¢ognised when there is eviden¢e of enlillernent lo the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement 1$ established. income from donated goods is measured al the fair value of the goods unless thi5 IS impractical lo measure reliably, in which case the value is derived from the cost to the donor or the estimated resalè value. Oonaled facilities and sÈM¢es are recognised in the accounts when received rf the value can be reliably measured. No amounts are included lor tha contribution of general volunteers. income from contracts for the supply of semces is recogntsed with the delivery of the contractèd Service. This is classified as unre$liicled funds unless there is a contractual requirerrenl for (( to be spent on a particular purpose and returned if unspent, in which Case it may be regarded as restricted. Resources exp•nded Expenditure is recognised on an accrual$ basi5 as a liabilrty is incurred. Expenditure indudes any VAT which cannot be fully re¢overeil, and is classified under headings of the slalemenl of ffinancial activities to which il relates. expenditure on raising funds in¢lude3 the costs of all fundraising activities, events, non- charitable trading a¢tiwknes. arKI the sale of donated goods. èxpenditure on charitable activities includes 1 costs incurred by a charity in undertaking actiwlies that further its tharitable aims for the benefit of ils ben8fieiaiies, including those support costs and eosls relating lo the governan of the charity apportloned lo charitable activities. otherexpenditure Includes all expenditure that is neither related lo ralslngfundsforthe Charity nor part of its Èxpenditure on charitable activities. AJI Costs are allocated lo expenditure categorie5 reflecting the use of the resource. Direct costs alliibulable lo a single activty are allocated directly to that activity. Shared costs are apportioned befvleen the activities they contribute lo on a reasonable, luslifiable and con51slenl bas1S. Tangible assets All fNed assets are initially recorded at cost. Investments Listed investmen15 are measured at fair value at the year end with any changes in fair value being re¢o9nised in Statement ol Financial Activities during the year.
The Heap Parkinson Homes Notes to th• Flnanclal Statements {¢ontht16dJ Year ended 31 March 2026 Accounting policies i¢tsn(tntred) Investments in *$sociate$ Investments in associates accounted for in accordance with the cost model are recorded at cost less any accurnulated irnpaiimenl losses. Investments in as$o¢iales accounted for in accordance th the fair value rnodel are initially recorded al the Iransa¢lion price. Al each reporting date, the investments arè measured at fair value. with changes in fairvalue taken through income or expenditure. Where il Is imwactkable lo mèasure fair value reliably the cost model will be adopted. Dividends and other dislribulions received f¥orn the inveslmenl are recognised as income without regard to whether the dislribuiions are from accumulated profrts of the associate arising before or after the dale of acquisition. Inv•stmènts in joint ventures Investment5 In jointly controlled enlilies a¢¢ounted for in a¢¢ordan¢& with Ihfy cost model are rècorded at cost less any accumulated impairment losses. Inveslrnen15 in jointly controlled enlilie5 accounted for in a¢cordan¢e with the fair value model are initially recorded at the transaction price. Al each reporting dale, the investments are measured al f8ii valuÈ, with changes in fairvalue taken through income or expenditure. Where it is impraciicable lo rneasuie fair value reliably the cost model will be adopted. Dtvidends and other distributions received from the investment are recognised as in¢#)me wilhoul regard lo whether the dislribulions arg from ac¢umulaled profits of the joinl venture arising before or after the dale of acquisition. Impaimiènt of fixèd ass&ts A rewew for indicators of impairment is carried out al each reporting date, with the recoverable amount being estimated where such indicators exist. ere the carrying value exceeds the recoverable amount, the asset is 1rnpai1 accordingly. Prior impairmants arè also rèviewed for possible reversal al each reporting date. Forthe purposes of imp8irm&nl testing, when it is not possible to estimate the recoverable amount of an individual asset, an e51irllale is made of the recoveiable amtsunl of the ¢ash-generating unil to which the asset belongs. The caShenerating unit 15 the smalle51 identifiable group of assets that includes the asset and generates cash in)lows that largely independent of the eash inflows from olhei assets or groups tsf assets. For impaiment testing of goodwill, the goodwill acquired in a business cornbination is, from the acquisthtsn dalè, allocated to each of the cash-generating units that are expected lo benefit from the synergies of the cornbinalion, tyrespective of whether other assets or Ilabililies of the charity are assigned to those units. Financial instruments A financial asset or a financial liability is recognised onty when the charity becomes a party lo the contractual provisions of the instrument. Basic ffinancial instruments are initially recognised al the amount receThiable OT payable induding any related transaction costs. 10
The Heap Parkinson Homes Notes to the Financial Statements {contthuedJ Year ended 31 March 2026 Accovntlng pollele$ {¢ontinuedJ Financial instruments (¢) Current 8ssels and current liabilities are subsequently measured atlhe cash or other consideration expected lo be paid or received and not discounted. Debt instruments are subsequèntly measured al amortis&d Cost. Where investmènts in shares are publicly traded or their fair value Can otherwise be rneasured reliably, the inveslrnenl is subsequently measured at fair value with changes in fair value recognised ift income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments. including derivatives, are iniiialty recognised 81 fair value, unless payment for an asset is deferred beyond normal business term5 or financed at a rate of interèst that is not a market rate, in which case the asset is measured at the present value of the fuluie payments disctrunled 81 a market rate of interest for a sirnilar debt instrumènt. Olherfinancial instruments are subsequently measured atfair value, wrth any changes recognised in the slatement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are mèa$uFed al cost or amortised cost Are reviewed for objective evKlence of impairment at the end of each reporting date. If therè is objective evidence of impairment, an impairment loss is recogni5ed under the appropriate heading in the statement of financial a¢tiwlie5 in which the init181 g8in was recognised. For all equity instruments regardless of srgnificance, and othèrfinancial assets that are indimdually significant, thesè are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recogni5ed immediately, to the èxtent that the reversal does not resull in a carying amount of the financAal asset that ex¢eeds what the carrying amount would have been had the impaimienl nol previously been recogni5ed. Charitable activities Unrgslri¢ted Total Funds Unrestricted Total Funds Funds 2026 Funds 2(Y25 Rental income 48,552 46,SS2 47,687 47.687 Investmènt income Unreslrided Total Fund5 Unrestricted Total Funds Funds 2026 Funds 2025 Bank interest received 1,518 1.518 1.062 1,(62 11
The Heap Parkinson Homes Notes to the Financial Ststements (conthu Year ended 31 March 2026 Expenditure on charitable a¢tiviti*$ by fund type Unrestricted Total Funds Uniestricted Total Funds Funds 2026 Funds 2025 Charitable actwities Support costs 10,767 5,647 10.787 5.647 7.618 3,759 7,618 3,759 16,434 16,434 11,377 11,377 Expenditure on ¢haritabl• a¢tlvltl•$ by actlvlty typ Activities undertaken directly Support Total funds costs 2026 Total fund 2025 Charitable activities Governan costs 10.787 10,787 5,647 7,618 3,759 5,647 10,787 5.647 16,434 11,377 Analysi$ of $upport ¢osts Charitable activities Total 2026 Total 2025 Water rates Light & heat General repairs Insurance 2,467 438 6,592 1,290 2,467 438 6,592 1.290 2,051 151 4,166 1,250 10,787 10,787 7.618 Independent ex•ninatian f••s 2026 2025 Fees payable lo the independent examiner for.. Independent examination of the firhan¢ial stalÈmÈnls 732 642 10. Staff ¢osts The average head count of employees during the year was Nil12025'. Nill. No employe& reived employee benefils of more than £60,000 during the year12025: Nil). 11. Trustee remuneration and expenses No remuneration or other benefits from employment with thè charity or a related entity were reived by the trustees. No trustee expenses have been incuried. 12
The Heap Parkinson Homes Notes to the Flnancial Statements (¢onUnu6 Year ended 31 March 2026 12. Tanglbl& flx¢d assets Land and buildings Cost At 1 April 2025 and 31 March 2026 Depreciation At 1 April 2025 and 31 Mar¢h 2026 Carrying amount At 31 March 2026 844.101 844.101 At 31 March 2025 844,101 13. Investments Listed investments ¢o$t or valuatlon Al 1 April 202S Additions Fair value movements 5,039 1286) 4.753 At31 Mah 2026 Impairnient At 1 April 202S and 31 March 2026 Carrying amount At 31 March 2026 4.753 Al 31 March 2025 5,039 All inveslrnenls shown above are held at valuation. Financial assèts held at fair value Listed Investments are measured at fair value with char)ges in fair value baing rè¢ognised in profit oi loss based upon the market value at the year end. 14. Cr•ditors- amounts falllng due within one year 2026 2025 Accruals and deferred income 4,726 3,661 15. Creditors: amounts falling due after nwre than one year 2026 2025 The Almshouses loan 44.100 51.450 The Almshouses loan is interest free and rgpaymen15 are being made every six months. 13
The Heap Parkinson Homes Notes to the Financial Slatements l¢ontiftued) Year ended 31 March 2026 16. Analysls of charitable funds Unrestricted funds At Gains and 31 March 20 losses 26 Al 1 April 2025 Income Expenditure General funds 895.145 48,070 116,4341 1286) 926,495 At Gains and 31 March 20 losses 25 Al 1 April 2024 Ino)me Expenditure General funds 857,875 48,749 111,37n 11021 895,145 17. Analysis of net assets bOt•n funds UnstrICted Total Funds Funds 2026 Tangiblè fixèd assets lTrve51menls Current assets Creditors less than 1 year Creditors greater than 1 year Net assets 844,101 4,753 126,467 14,726) 144.1001 926,495 844.101 4.7S3 126,467 14,7261 1411001 926.495 Unreslricled Tol81 Funds Funds 2025 Tangible ftxed assets Investments Currènt assats Creditor5 le55 than 1 year Credilor5 greater than 1 year Not assets 844.101 5,039 101,116 {3.6611 151.450) 895,145 844.101 5,039 101,116 13,661} {51,4501 895,145 18. Related parties During the year Skipton Town Council provided administrativè and other maintenance works support lo the Charity at a cost of £3,66812025 £2.6031. Al the year end the charges due to be paid lo Skiplon Town Counal amounted to £3.66812025 £2,603). The Iruslees of the Charily are members of Skipton Town Council plus two co-optad Trustees who are not councillors and the Cleik to the Trustees is the Chief Officer of Skiplon Town Council. 14
Windle & Bowktr Limited Chartered Accountants & Tax Advisers Croft House Station Road Barnoldswick Lanca5hire BB18 SNA The Heap Parkinson HOeS clo Skipton Town Council Armory House Otley Street Skipton BD23 IEL 24 April 2026 Dear Sirs. During the course of your preparation ofthe unaudited statutory financial statements for the yearending 3151 March 2026, the following representations weTe made to you by rnanagement and tTUStee5. l. We have fulfilled our responsibilities as twstees under the Charities Act 2011 for preparing financial statements, in accordance with the applicable financial reporting framework, (United Kingdom Generally Accepted Acc(Trunting Practice (UKGAAP}I, that give a true and fair view and for making accurate representstions to you as accountants. We confimi that in our opinion the financial statements give a trne and fair view and i particular that where any additional inforniation must be disclosed in order to give a true and fair view that infom)ation has in fact been disclosed. 2. We eonfim) that all accounting r¢¢ords have been made available to you for the purposes of your preparation of the financial Statements. in accordance with your tern)s of engagement, and that all tran5a¢tions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including mtnutes of all management and trustees meetings, have been made available to you. We have given you unrestri¢ted access to person5 Wlthin the charity in order to obtain accounting evidence and have provided any additional inforn)ation that you have requested for the purpgses of your prepardtion of the financial statements. 3. We eonfirm that significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable. 4. We eonfirni that all known actual or possible litigation and claims whose effects should be eonsidercd when preparing the financial statements have been disclosed to the accountant and accounted for and disclosed in accordance with the applicable financial reporting framework (United Kingdom Generally Accepted AOUnting Practice (UKGAAP))- 5. We eonfirm that there have been no events sin¢¢ the balance sheet date which require disc105ing or whieh would materially affect the amounts in the financial statements, other than those already disclosed or included in the financial statements. 6. We confirm that we are aware that a related party of the charity is a person or organisation which either (directly or indirectly) Controls. has joint control of, or significantly influences the charity or vice versa and as 2 result will include. shareholders las a guide with more than 20 per cent of the voting rights}. trustees, other key management. close family and other business interests of the previous. We eonfiTm that the related party relationships and trdnsactions set out below are a complete list of such relationships and transactions and that we are not aware of any fvrther related partses or transa¢tions.(See Appendix l - Related Party TraThsattions
- We confirn1 that all related party relatlOll5hips and transactions have been accounted for and disclosed in accordance with the applicable financial reporting framework (United Kingdom Generalty Aecepted Accounting Practice {UKGAAP)}.
- We confiml that the ehariry has had, at no time during the year. any arrangemenl, tTrn5actioD or agreement to provide eredit facilities (including advances and credit5 granted by the company) for trustees. nor to provide guarantees of any kind on behalf of the trustee& exeept as already dilOSed in the financial staternents.
- We confirm that the charity has not contracted for any eapiial expenditure other than as disclosed in the financial statements.
- We confirm that we are not aware of any possible or actual instance of non-eomplianee with those laws and regulations which provide a legal framework within which the charity conducts its activities and which are centrdl to the charity's ability to conduct its aetivities. I l. W¢ acknowledge our responsibility for the design and implementation of controls to prevent and detect fraud. We ¢onfirni that we have disclosed to you the results of our risk assessment of th¢ risk of fraud in the charity.
- We confimi that there have been no actual or suspected instances of fraud involving management or trustees who have a significant role in internal eontrol or that could have a material effect on the financial statement5. W¢ also confirni that we are noi aware of any allegations of fraud by forn)er trustees, regulator5 or others.
- We confm that, in our opinion, the company is a going ¢onc¢rn.
- We Conf that no restatement of the comparative figures was required.
- We confirrn that no specific representations were made to you.
- W¢ acknowledge our legal resptsnsibilities regarding disclosure of inforniation to you as accountants and confirrn that.. so (ar as each trustee is awar< there 15 no relevant a¢¢ounting information of which you as accountants are utyaware. and each trustee has taken all the steps that they oughi io have taken as a tNstee to make themselves aware of relevani a¢¢ounting inforniation and to establish that you are aware of that inforniation. We confimi that the above representations a mlde On the basis of enquiries of management and trnslees with relevant knowledge and expertise (and, where appropriate, of supporting documentation) sufficient to satisfy ourselves that we can properly make ¢h¢se representations io you and th&1 to the best of our knowledge and belief they accurately reflect the repres¢ntations made to you by the trustees during the course of your preparation of the financial statements. Yours faithfully, Trnstee