THE COOKE ALMSHOUSE CHARITY FINANCIAL STATEMENTS FOR THE YEAR ENDED31 DECEMBER 2021 HEPWORTH GRIFFITHS CHARTERED ACCOUNTANTS THE COOKE ALMSHOUSE CHARITY CO.WTE.YTS Pages Inforniation Board of TnL5￿$ Report Ststemeni of the Board's Restx)nsibilities Independent Examiner s Rewrt Stsiemeni of Comprehensive Income Statemeni of Financial Posiiion Sthiement of Cash Flow Statement of Change in Reserves 9-14 Notes to the Financial Ststements THE COOKE ALMSHOLTSE II%FOR.%IATIO HARITY Est¥blisbment of istered Ddlord The chariN is registered under the Housing Acr 1996 {Registration number A4153) and the Charities Act 2011 (Registration numlrr 223340). The C(x)ke Almshollse Charity w'as esthblished by Brian C￿ke Esq. under a Will dated 5 January 1661. The charity is regulated by a scheme of the Charity Commission. Trustees Mr Derek Foster Mr TonTr' Sockett Mrs Joan Simpson Mrs Brenda Topham Mr Charlie Hogarth Mr Bruce LO￿1$ Mr Michael Amos Mrs Jackie Dusi Chaimian Secr¢thry Registered Address 3 Ri¢h Fami Close Arksev lknncasrer South Yorkshire DN5 OSE Solicitor¥ TaN lor Bracew"ell 17-?3 Thome Road tk)nc&ster Souih Yorkshire DNI 2RP Accountants Hepwonh GriiTrths Chartered Accountants 47149 Grotre Street Retford Nottinghamshire DN22 6LA COOKE ALMSHOV5E CHARITY Registered Charity Number 223340 ANNUAL REPORT FOR 2021 The pnJble￿L5 and challen8es faced 2020 in FestA)TrJing ￿ the Covid-19 ￿￿1}1¢ ¢ontinued inio ?ff>l rethuliing in the w>sipon¢mEnLS of meeiing5 forthe greater part ofihe year. When regJl8tions atKI con￿￿1￿¢.￿ iascd, a Ix)Id ￿￿thlY rnth¢r than custcw ￿"mo￿lhIY oncs. Throughoui thc year. tonlacl wilh *as by thc Secretsry and wh￿￿ wuirtd. thc Chair. Whcrc li wo5 m¢￿5$ary LO nuke visits lo AlrtLsh(MJsc proEknits by assc¢iaiaJ with moniiorin8 the health aTMI w¢lfarc Dr iTrdividudl¥. by Cl)nw&t￿J 10 trarry wi rtyair and maintcnan¢c. fac¢ m&%ks WCTC Worn and safe distsncing maintsth¢4. (l pl￿1Th8 to rrFM wetc tso ￿rded ill￿e￿5 itif¢EiioLS L¥&(Kial¢d wilh th¥ panikmie. In wms of other huhh care m￿£15 & S¢TÈ¢5 of falls by the Olde￿ rcsidcnt Ic41 peri￿j L)f huspits115aiioN 8￿j otk8oiDg ho￿ ¥tsÈL% on di%hargc from h05pithI. A ￿vIeW of Iw shower tacility rttuli¢d in art￿ndmcnts to imwove xcess at¥1 provisioo tsf ￿111011￿] rai]s' forutrd safcty. ID ?020 the Twstc¢s agrttd to a r¢placenw of& wilts •TwJ ewwmtDi in pttycrty nurnber4. This was hom¢ io & MaTrI¥￿ couple, thc htsSIKq￿j ￿l￿g an IT yLiali¥ WI￿ nKKletllise(I pans of bis kntne and instsll¢d a rdngL ofiaFw-savin¥ IkvI￿S. S3thv. he Nas aff¢d¢d bi. a pn)wiv¢ illTKSS which limit￿ bi5 nK)venmi. Addiiional rails and saf¢tv quipm¢nt w¢re tnNalkfl ai th¢ rquesi of ￿. ScnJor(kwtional ThwisL Sadly. prI)g￿$Ve illnts5 rrsulwt in his dt*h just chnSth￿. Ikspitc Ihe ￿5t￿tc1ionS and associatrd with vtsits)TS ￿ thc Almshous¢5. thc 5crviccs of Si. LcgcT ISLIII havc coniintsed with Jnnual chccks on ga5 5afdy. EmLYgency links io t>xK¥s￿y CLMU]Lil 'Lall oui. facilrt) hHve been monitorcd to chLYk on str¥)kc akn 8nd falls by n5rdL￿ts. SLH und¢rt&c minor r£yai and maintenan¢e arld all resthtsts have telephone k* thi5 fxility. Problems a$50ci&ied with vermin enterÈn8 prorffttie5 resulted itt etygagulg a rrfofessional pest cont￿1 officer who ¢arriu out a six-weekly cycle of %"ts1ts 8tMI the servic¢ bas now been extende41 to Incl￿ setting traps 8Thd it in the allotmeot area to tbe Tear of the Alm51￿. The pe# contrDI was on haY¥l to dt41 w'ith a swann of Masps found to be ￿￿￿ll8 in the sweroom mof. The Trustees issets porrfolio al%0 inclth fields in Ihe Trwinity of Arks¢y. daiing back to the period in hiS￿ry when Ihe c￿ke famÈl} s$8nificArEt aT¢as of land in Arksey and ￿arbY Beniley. much of ihe land Tn8de way for thc ¢kvelrynYni of the fornxr toal minihg rthsty and the ronstyuction of a major wblic pHrk. a rew fields are managed by a iAnd Agent and ￿￿ed by lo¢#1 far￿￿5 for8rthng purp￿. TharTrks ￿ the fitnd-fdising aciivity ora kKal ciiizen. ￿lf￿l¢TrI w&$ to proyide a defibn"118ior for Ihe village of Arksey. The Alrnsho￿ Chariiy agrr¢d lo I￿le Ihe liftsaving equipmenl on a wa]1 ai the Almshouses and io provide th¢ ¢I￿lTi￿1 eonneclion. The Yorkshire Ambulance Ser%'ice res1￿cred the defibri11a￿r on the The Ctrcuii aftd pThided ￿aInIng w hxal rwl¢. The Se¢rewy ￿ th¢ TTus¢¢￿ is ihe fe8i$trrd'G¥ardian' and carn¢s oui a weekly irLVfiiOn. There has b¢¢n a call out for the equiptn¢ni on three o¢¥&%ions, alih(yAgh li was rh)i *tually y5¢d by the AmtALlatr¢ Sm"icc. Due 10 the (la￿lf￿AllOry of the Almshouse as a GTadc11 building. ath'itt w&$ ￿ugh1 *MI 4yrLwcd by tht [>)￿a￿ CrAmeil Planning Diredorale CothseTration Offl￿r In i¢rnis ofrepatrs fund¢d by the Tr(the¢5. this t¢aJ miDor. with th¢ instslla(ioll of two kKks. replacemeni of a gard¢n se4t and pu￿haS¢ a￿1 fjttkti8 of an play on th¢ outside gait ￿ th¢ AlrnSh￿ proptrtJ¢5. tn fllw]¢[￿ tcrnJ4 the c*)mpl¢tioo olpaymcLL8 of th¢ loan th¢ r¢fiubithmeni of tl* pro￿NIC8 in the 1990 s has b¢nefJned ibe acC(XLtt￿ Iwt there art plats for a rcview ofall thc p￿[￿1¢$ LoMD￿￿8 in 20ry? to as¢ertain ltnprnv¢n￿ts. Deeded to maintain the pn)poti* as thsirabie pL*¢s forFwple to liv¢. To close. the Trustees welcott* thc awK*intsnent of Anya MathM¢M as ￿ NatioMI Aitn5knu5e Ass￿1*10￿ Re¥iutsal Champion. Anya has VLYY ￿￿lti¥¢ bn proV￿ang advice aTwJ diTCCtith concerned with of the sithnts and the Tn&¢¢s Iwk fwwanl to h¢r a m¢4ing 2022. signL￿.... {tkrek Tr0stcr-Ch¥irof Tntsretsl Dat¢.' 06 January 2022 THE COOKE .4LMSHOITSE CH.4RITY STATEMENT OF TIIE BOARD'S RESPO.NSIBILITIES R¢gislered SocFal Housing legislation requires the Board of Trustees to prepare financial slalements for each financial year which give a tnJ¢ and fair vicw ofthe stsie of affairs of the Private Rcgistered Pro*'ider (RP) of Social Housing and of the surplus or deficit for that peri￿]. In preparing these financial statements. the Board is required to.. select suitable accounting ryplicies and then apply them consistently. make judgements and estimates that are reasonable and ptudent: follow applicable Ullktcd Kingdom Ac￿untillg Standards and Th¢ Accounting Dircciion for Private Registcred Providers of Social Housing 201?. and prcparc the financial ststctncnLs on the going conccrn basis unles8 it is inappropriate io presumc that thc RP will continuc in busincss. The Board is resFK)nsible for keeping proper accounting records which disclose with r&2sondble accurdLy at any lime the financlal position of the RP and to enable it to ensure that the fll)ancial STa￿ments comply with The Housing and Regeneration Acl 2(K)8 and The Accounting Direction for Private Registered Providers of Social Housing 2012. It has general responsibility for taking reasonable steps io safeguard the assets of the RP and to prevent and detect fraud and other irregularities. Tn￿tee ... IIYDEPEYDEIYT EXAMINER'S REPORT TO THE TRLSTEES OF THE COOKE AL.MSHOLSE CEL4RITY We rerM)n on ihe accounts for the year ended 31 tkcemFKr 2021 which are set out on pages 5-14. Respe¢tiv¢ r¢sponsibiliti&s of trn%iee5 #ud iDdependent eX￿￿Ener The charity's In￿lee5 consider that an audit is M required for ihis year under IKJth sethion 144(2} of the Charities Art ?0 I I Ithe 2011 Act) and the Housing and Regeneration Act 2008 and that an indertndeni examIn￿10n is rteeded. It 15 rny responsibility w: ex4Tnine the accounts under sethion 145 of ihe 2011 AeL io follow ihe procedures laid dO￿.n in the General Dir¢¢tions given by the Charity Commission under section 14515Kb) of the 2011 Act: and state whether particular matters have c(m¢ to my allention. Basis of ittdeptndeDt eiaminer's report M}. exatnination was carried oui in accordance ￿1th the Genernl Directions given by the Charity Cotnrnission_ An examination includes a revie￿ of ihe accounting re¢ords kept by the ¢haritv and a comparison of ihe accounts ￿eSertted M'ith those records. It also includes consid¢Nion of anN unusual items or disclosures in the ￿cOUnt$ and seeking explanations frotn the mat￿gement committee conceming any such maners. The pr(Kedures undenaken do not provide all the evidence that u'ould ￿ required in a fidl audit, and consequently we do not express an audii opinion on the accoun IDdependtDi ex*mintr'5 sla1emtDt tn connection with my examinatio￿ no matter has come to my attention: {1) which give me re&8onable cause to believe that in any m￿trIal resrrtt the requir￿ents.. to keep accounting reconls in a¢¢ordan¢e with stttion 130 of ihe 2011 Act and the Housing and Regeneration Act ?008: or to PTepare accounts m.hich accord with thes¢ ¥¢ounting records have not been met; or 121 to which, in my opinM)w attention should be drdwn in order to enable a proper understhndin8 of the acwuttts to be reache4L John A Hepworth ACA Hep￿Orth Griffiths. Chart¢r¢d Accountants 47149 Grove Streei Retfor(L Nott5. DN?? 6LA D*e'. 12 May 202? ## **THE COOKE ALMSHOUSE CHARITY STATEMENT OF COMPREHENSIVE INCOME** 7 **YEAR ENDIJ:O 31 DECEMBER 2021** ||**Note**|**2021**|**2021**||**2020**|**2020**|| |---|---|---|---|---|---|---|---| |**TURNOVER**||||25,643|||25,552| |**OPERA TING EXPENDITURE**|||||||| |Services|**13**|2,621|2,621||4,821|4,821|| |Management|**14**|3,829|3,829||3,738|3,738|| |Day to day maintenance|**15**|981|981||3,060|3,060|| |Cyclical maintenance|**15**|956|956||323|323|| |Empty property expenses|||||||| |Refurbishment|||||||| |Depreciation|**8**|11,470 -|11,470 -|19.857|11,570 -|11,570 -|23,512| |**OTHER INCOME**|||||||| |Amortisation of Government Grants||||5,023|||5,023| |**OPERATING SURPLUS**|**6**|||10,809|||7,063| |Interest Receivable and Similar lncome|s|||356|||572| |Other income||||2,287|||1,615| |**SURPLUS BEFORE TAX**||||13,452|||9,250| |Taxation|7||||||| |**SURPLUS FOR THE YEAR**||||13,452|||9,250| |Unrealised (Dcficit)/Surplus on Revaluation|||||||| |of Fixed Asset [nvestments|||||||| |**TOT AL COMPREHENSIVE INCOME FOR THE YEAR**||**TOT AL COMPREHENSIVE INCOME FOR THE YEAR**|13,452
_—_—<—<$<—<$—<———————_—|||9,250
_—$—$————————————|| The results relate wholly to housing activities, all of which are continuing. The financial statements on page 5 to 14 were approved by the Board of Trustees on 12 May 2022 and signed on its behalf by: **----- Start of picture text -----**
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The notes on pages 9 to 14 form an integral part of these financial statements s ## **THE COOKE ALMSHOUSE CHARITY STATEMENT OF FINANCIAL POSITION** ## **YEAR ENDED 31 DECEMBER 2021** ||**Note**|**2021**|**2020**| |---|---|---|---| |**FIXED ASSETS**|||| |Tangible Fixed Assets|**8**|283,248|292,689| |Investments|**9**|8,683|8,334| |||291,931|301,023| |**CURRENT ASSETS**|||| |Trade and Other Debtors|**10**|84|100| |Cash and Cash Equivalents||78,8 I 3|60,147| |||78,897|60,247| |**CREDITORS: AMOUNTS FALLING DUE WITHIN**|||| |**ONE YEAR**|**II**|8,726|7,597| |**NET CURRENT ASSETS**||70,171|52,650| |**TOT AL ASSETS LESS CURRENT LIABILITIES**||362,102|353,673| |**CREDITORS: AMOUNTS FALLING DUE AFTER**|||| |**MORE THAN ONE YEAR**|**12**|135,608|140,631| |**TOTAL NET ASSETS**||226,494|213,042| |**RESERVES**|||| |Income and Expenditure Reserve|**Page 8**|196,713|183,261| |Designated Reserves|**Page 8**|9,781|9,781| |Revaluation Reserve|**Page 8**|20,000|20,000| |**TOT AL RESERVES**||226,494|213,042| |The accounts were approved by the board and signed on its behalf on 12 May 2022|||| |Quwpl<|||| ||**Trustee**||| |Le:pM|**Trustee**||| The notes on pages _9_ to 14 form an integral part of these financial statements 6 THE COOKE AL.%IS OI"SE CHARITY IIE%T OF C".4.SH FLOW YEAR ENDE DECEIIBER 202 20.688 NET CASH GENERATED FROM OPERATI.NG Acfii'iTIES CASH FLOW FROM INI'ESTING ACTlI"rrIES Pur¢hase of i￿￿¢s￿nents Proceeds from Sale of Investmen Purchase of Equipment Interest Receivable and Similar In¢ome 14,193 349 4?5 15.295 572 15,148 356 YET CHAYCE IN CASH AI¥D CASH EQLtVALE,%TS 18.666 955 CASH CASH EQiilVAL£NTS AT BEGINSLNG OF YEAR 60.147 61.102 CASH AND CASH EQLIVALENTS AT END OF YEAR 78.813 60,147 NET CASH GENERATED FROM OPERATING ACTIVITIES Surplus for the Year Adjustments for Non-cash Items: Amortisation of Governm¢nt Grants GainllL05sI on Disposal of Fixed Assei Iniestments Amounts W'riften Off.'IBack lol Tangible Fixed Assets 13.452 9350 5,023 5.0?3 11.470 11.570 Decrease,,{Incre￿l in Trade and Other Debtor5 Increa5el{Decreasel in Trade and Other Creditors Adjusmients for Investing or Financing Aai%iies.' Inierest Receivable and Si¥nilar InC￿e Inierest Payoble 16 1.129 713 356 572 21).688 1&193 The notes on pd8cs 9 10 14 forni an iniegrdl part of these fina￿la1 staiemenrs ThE Co0￿ ALI HOI'SE CH ATE%IENT OF CHA.%CES IN RESERVES I'EAR ENDED3I DECE%IBER 2021 Income and ExpeJ)ditUTt RtstThe Dt5iKn*¢¢d Rthalu&tloD Re5tTh¢ Res¢n'e Totsi B#]*n¢t at l January 202] As PT¢YiouslI rLwnLd 183261 9.781 20,1)J) 213,042 Surplus from SLqi¢ment ot Compre1￿]Ve Income Defjcii in Ye¥ B4lADCt at JI D¢tembtr 2021 13.452 13.452 196.71 i 9.781 20,(XK> 226.494 This incomL atxl exp¢ndiiuTe accouni 15 an Iinresiritted fuTrJ wthich the trust￿5 are fre¢ io use in xconlan¢e charitsbl¢ obj¢a Th¢ d¢5ignated resern¢s fund consists of c1clic￿ rLn)airs and Tnainienance1£4.351 K ordinary" repaiT51£2,1801 and Other resene1£3,2501 w'hich Can b¢ in ￿]r￿an¢t ￿1th objects of the charit>. The revaluaTion reserve relates solel) io Freehold Agri¢uiwra] Land. The noTes on pages 9 w 14 form an iniegral parn of these fLnancia] wtem¢nts THE COOKE ALMSHOUSE CHAR NOTES TO THE FINLNCL4L ATEMEYTS FOR THE YE YDED 31 DE Principle Ac¢oulltiDg Policies The fittancial statemenis have been prepared in accordance ￿1th applicable Accounting Standards in the Uniied Kingdom including Financial ReFM)rting Standard 102 {FRS 10?1. The). are b￿d on the Sthtement of Recommended Practice for Registered Social Housing Providers ?014 and ?018 u&￿te and compl% wilh The Accounling Direction for Private Registered Pro￿lderS of Social Housing ?015. The financial statements are pr¢pared under the historical c05t b&sis. Turnover Turnover represents maintenance contribulions receivable. Ib Housing Asg0¢i*tion Grant and Other Grxnts Housing &ssociation grani (HAG) is paid b), the Housing COr￿Tal10n to reduce the cost of development, together uiih gran￿ from other bodies. Grants received are recognised in income on a s) siematic basis oN'er the expected useful life of the asset to which they relwe using the ac¢rual model. HAG is repavablc under certain circumstances, primarily following the sale of a property but will nornially be restricted io net proceeds of sale. Deprff iation Hou$iDg propertles: There is no record of the original cost of the propenies and no value is altributed thereto. The housing properties cost relates to improvements carried out in 1999 and includes capitalised inter¢si accrued during deNelopment. Housing properties are depreciated over thcir estimated lii'es of50 )'ears. Land: Agricultural land is included at Trustees valuation and is not deprecia￿1￿ Other fixed 4ssets: tkpreciation is calculated so as to wriie off the cosl of the fixed assets on a reducing balance basis over the ex￿cted useful economic lives of the assets concerned. The principal annual rate used for the PUTPKJSe ￿.hich is consistrnt with that of the previous years is.. Equipment 150/0 per annum E COOKF. .4LMSHOLTSE CHAIUTY Y()TF.S TQ THE ACCOU.NTS FOR THE YEAREN ED 21 Id Cyclical Trpairs 4nd mailltenan¢e The c￿ke Almshouse Charifv has estsblished a regular programme of cs'clical repairs and maintenance. Costs are charged to the Revenue Account in the year in whi¢h the). are incurred. le Extraordinary repairs Cosis of extraordiTW' repairs. UT]less representing Impro￿¢ment lo the properties, are charged to the re￿en￿¢ account in the )'ear in which the). are in¢urred. If Cy¢li¢al ￿paIrS and maintengnee reserve This r¢serye represents amounts Set aside for cyclical maintenance to meet Costs in ex¢ess of budgeted expendiwre for an). year. Ig Extraordinary repain reserve This revenue reserve represents amounts set aside io cany out major repairs on houstng properties. Ih Capilal equipment reserve This r¢s¢rve represents amounts sei &side to replace major capital items. Vglue Added T The Cooke Almshouse Charits" is not regisiered for Value Added Tax. In ihese financial siat¢tnents. wh¢re applicable. eX￿ndItUre is ShO￿"n inclusive of VA T. Trustees The Trustees are: Mr Derek Foster Mr Ton) Sockett Mrs Joan Simpson Mt5 Brenda Topham Mr Charlie Hogarth Mr Bruce LoThis Mr Michael Amos Mrs Jackie Dusi Chairnian Employees There were no employees at 31 December 2021 (20?O. nil). io OOKE.4LII .&Rr ()TFS Tn THE FI%.INCIAL ST.4TEIIENIS FOR TH ER 2021 PaymtDts to ¢othMillre membtrs Th￿¢ DQ pa)jll¢o￿ w ￿m￿￿￿eet￿¢Mbersdllr￿t tht itarl2020. IDMrtJ¢ rtttiY#blt *wd JitythT illCOWt 2021 2020 147 425 -i72 ITro]nK fmm limai iD%TStDxn i49 j£6 OperatiDE surpJts5 2020 Accoun￿￿ Fc D•iatLOD ofthnpblt fixtsj ￿ets 2.520 11.470 2.4(X) 11.570 5.023 5.023 Fi¢ld TenL Wa)lea￿ at¥J otTice supplies Telephon¢ Trai'el eYrthse$ ,017 419 2.520 368 22 576 ioi 76 576 loi 2.621 4.821 2.250 1.04? 2,250 Insurdnce Subscriptions 479 i.829 3.738 J3 THEC KE.4LIISHO Rm. T4TF.IIF.ITS FOR THE )"E.4R L)D 15 Day to dav rwirA #no **iDle￿￿e 2020 Rrplirs and icnr4t4a]5 956 i2) 1.9i7 i.383 16 2020 Cotttyxyed Itss catsf*J A￿th(￿￿¢d JM)i CODtr*trd Nil 17 CoDtillgont Li*b 2021 2020 Th¢r¢WerenDc￿11n8CnT liablliiies at 31 Dt¢Q4knkn2021 {2020. Avtr*te weekl). wmittteullce ¢o•trib•tw 2020 Av¢r4e for they¢aT 82 82 19 Paymtnts to Creditors 2021 2020 Av¢ra8e ftUDJtrwof rA¥mc￿￿[ Pllrthas¢ thvoi¢Ls io 20 Publi¢ BeDtfit EDtiiy Tbe cbanty ￿ apublit EeDefiE entLttty •$ ¢kfincd PBE 3.3A ofFRS 102. 14