W&B
Windle & Bowker
chartei.ed Accountants
Chartered Tax Advisei"s
lJlYttlthr4'.
Er[CH￿￿￿￿sBsC FCACT
kn￿nBr￿￿FcACTA
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¢dln51irukDfT￿diLèn￿5
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 ac￿rdanCe with our normal practice. we are writing to draw your attention to Y￿￿Ou5 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 re￿rt 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 & B￿￿k￿L]￿lI4￿j
ICAÉW
CHARTERED
ACCOUNTANTS
Ath75vr
Re$L5￿[￿￿ Jud11￿￿[ljTribÉL..k &)r.1rJD$Èol￿1tilffi￿￿I
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 consti￿ted 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$oci8ted alms houses, bequeathed to the Skiplon Urban DiStr￿t
Council land subsequently transferred lo Skiplon Town Council on local govèrnment reorganisation in
19741 by the late Mrs Jane Parkinson in her will dated 7th December 1907.
The original six alms houses were subsequently increased, through a sèriès of improvements and
alterations- and now number ￿e1Ve.
The Trustees to the Charty comprise the fitteen currently elected Members of Skipton Town Council
acts'ng as individuals and not in a corporate capacty. Following the amen(fments made in July 2023, Ihg
Trustee Membership includés two additional co-OPt8d Trustees.
Administrative support is provided by Officers of Skiplon Town Council. The Chief Officer tsf the Town
Coundl acts as Clerk lo the Trustees.
The administrative costs associated with the support provided by the Town Council is ￿Charged lo the
Charity.
Objèctiv•s and activltlès
The Charbty's main object and its principal actrwty rernain$ 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, gI￿n 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-effect￿ve 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 p￿paratiOn 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 prepara￿On 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 reSoUr￿S 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 caSh￿enerating 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& re￿ived 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
re￿ived 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 Ma￿h 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
Un￿strICted 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 HO￿eS
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 A￿OUnting 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

7. 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)}.
8. 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 di￿lOSed in the financial staternents.
9. We confirm that the charity has not contracted for any eapiial expenditure other than as
disclosed in the financial statements.
10. 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.
12. 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.
13. We confm that, in our opinion, the company is a going ¢onc¢rn.
14. We Conf￿ that no restatement of the comparative figures was required.
15. We confirrn that no specific representations were made to you.
16. 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