THE COOKE ALMSHOUSE CHAIUTY FINANCIAL STATEMENTS FOR THE YEAR ENDED31 DECEMBER 2025 HEPWORTH GRIFFITHS CHARTERED ACCOUNTANTS
THE COOKE ALMSHOLSE CHARITY CONTE.NTS Pages Inforn12tion Board of Trustees Rery)rt Statement of ihe Board's RcsExJnsibilities Independent Examiner's R¢p)rt Statement of Comprehensive Income Statement of Financial Position Siatemeni of Cash Flow Statement of Change in ReseTr'e5 9-14 Noies io the Financial Statements
THE COOKE ALI¥ISHOLSE C INFOR.IL4TIO. TY Establishment of Re istered Social Landlonl The chariTh" is registircd under thc Ilousing Act 1996 (Registration number A4153) and the Chariiies ALI 2011 l R¢gisiraiion nun)ber knkn)J40). The Cooke AITnshoLtse Charits a5 estsblished bi" Brian Cooke Esq. under a Will dated 5 January 1601. The charity is regulated b). a scheme of the Charit). Commission. Trnstees Mr Brnce Lowi5 Mr Toni" Sockctt Mrs Joan SiTnpson Mrs Brenda Topham Clr. Charlie Hogarth Rebecca Booih Mrs Jackie Dusi Mrs Kate Ford Chair S¢¢reiary rtsigned 0710212025 resigned 0&051702i apwinied 08105Q025 Registered Addres5 3 Rich Farm Close Doncasier South York'shiTe DN) OSE Solicitors Tai'lor BraceHell 17_73 Thorne Road Doncasier Souih Yorkshire Accountallts Hepm'orth Grilriths Chartered Accountants 47149 Grove Street Rerford N'oltinghatnshire DN?) 6LA
COOKE ALNISHOLSE CHARITY (Registered Charih Number 223340) CHAIR'5.%1LAL REPORT FOR 2025 In keeping with most organisations in the LK in 2025. Ihe Almshouses had a vear of rKaks and troughs. Financialli. the l'ear endeil 1th a surplus io RerVeS of £7.472 {2024 = £7.6201. most notablv from an increase in Tumover of £1.9641?025 = £2i.501. 2024 = £23.537) together with zero Empts. propert). expenses { 2024: £2.6?0). partiall), offset by increased maintenance c05t of £5.88912024- £3.727). Folloiling last }'ear's retircment b)" the Council Elected Representhiive. Charlie Hogarth, a n¢M, Council Elected Representaiive. Rebecca Booth. has joined the Irustees. Sadlv. during Ihe vear Charlie HogFanh died and he ii'ill be sorell missed in his old Constituenc of Bentley. A LolleL'lion orgianised bs. Ihe famil%. has provided funds li.hich .11] t* used to proi'ide a suitable memorial. The Trustees necd to fill the i'acanc)" left b! ihe retirement through ill health, of Mrs Brenda Topham. iogethcr w'ith the announced rdiremeni of the Secretarv, Mr Toni Sockett. Tony has been a Trusiee for over 20 5'ears. as H'ell as ing a prominent figure in the l(Kal communit!. quite possibl! mosi notsbl!" for his term of oifice as the Civic Ma)'or of Doncasier. li is hoped to fill both these lacancies in the earli. pan of 2026. This l'ear has stabilised in reSt of residenci.. Even"one continues to be settled inlo our communii%' ver). iiell and ihc intr(xlu¢Tion of a Residents Representative at the ¢ommiitee meetinus has proved a success. This input of infonnation has enabled us io bc pro-actiNe rather than reaciive and an). problems can be '" nipped in the bud '" before ihel become significani. Sadl)". a previous lenani h0 needed io leai'e to enier a Care Horne to receive specialist Care treatmeni. passed a.a. there during the lear. An Almshouse Fet¢lOpen Das'/FloM'erpot Feslival to ¢ncourage village awareness N'as organi5cd in the summer. w'ith encouragemeni being giN'en io all oiher groups in the village to participaie. A successful da! in even" respe¢1 1% iih SU1clent funds ixing raiscd to mak'e donatiuns lo ihe i'arious i'oluntan. organisations. The residents 5ccmed to enjo show'ing off Iheir almshouses to ihe general public 14.ho Mere suitabli impressed. The lile-size flowerpot man with a speed cam¢ra continues to b¢ ¢ff¢ctivc. Repairs and renewals Mere ongoing during The N'ear as can be seen bN' the expenditure of £5,889 during the )'ear, thi5 being a mix of rcpairs and Ulatin& refurbishmenl. li is iniended to continue. with further major refurbishmeni 'ork on tsi'o of the almshouses during 2026. The Trnstees remain committed to the upkeep of the fabric of the buildings and especiallj. to the happiness and wellbeing of the residents. Bruce E Lowis Chairman 14 Ma). 2026 Page 2
THE COOKE ALMSHOL'SE CHARITY STATEMEYT OF THE BOARD'S RESP()NSIBILITIES Regiisiered Social Housing legisl8tion requires thc Board ol Ttustees lo prepare rinancial siat¢mcnts for each financkal }ear %%liiih giv¢ a t¢ and fair I'le of Ihe sraie of affairs of Ihe l)ri%'at¢ Regjistered Proi ider IRP} of Social Housing and of rhe surplus or deficit for thai period. In preparing ihese financial siaiemenis. the Board is required lo- select sutiable accounting policies and thcn appl}, them consistently- mak¢ judgements and estimates ihai ar¢ reasonable and pnent. follow applicable United Kingdom Accounting Stsndards and The Accouniing Direction for Privaie Registered Pro.1derS of Social Housing )01 ?.. and prepare ihe financial statcmcnts on ihe going concern basis unless it is inappropriatc to presum¢ that the RP will continue in business. The Board 15 resFKJnsible for keeping proper accouniing records ii'hich disclose [th reasonable accurac)" al anN time the financial Posiiion of th¢ RP and io enabl¢ il lo ensure thai the financial statements compl) w.ith The Housing and Regienerdtion Act 2008 and The Accounting Direclion for Pril'atc Registered Pro¥iders of Social Housing 201 ? 11 has general responsibiliti. for taking reasonable steps io safeguard Ihe assets of the RP and to prevent and ddect fraud and other irregularilies. Trustee.................................................
1DEPF.DE%T EXA.NII.NER'S REPORT T THE TRI.'sfEES OF THE COOKE.4LNISHOI;SE CHARITY We reN)rt on the accounts for the )'ear ended 31 t)¢cember 20?5 which are seE Out on pages 5-14. Respec¢iTre respoDsibiliiies of trustees •Dd independent exmin¢r The charitys trustees consider that an audit is required for this year under t)ih section 144{7) of the Charities Act ?01 I Iihe ?01 l Acil and the Housing and Regeneration Aci ?008 and that an independeni eXaMinlOn is needed. It Is my reswTrnsibility io= examtne the accounts under seaion 145 )01 l Act: io follow the procedures laid do in the General Direaions given b) Ihe Charity Commission under seetion 145{5Xbl of ihe ?01 l Ad: and slate M.hether panicular mauers hawe cotne io my attention. Basis of independent tA*miner'5 r¢wirt Mv examinatii)n was carried oui in aeeordance 'Ith the Generdl Direclions gjiven bl the Charit). Commission. An examination include5 a re.]e of the accounting records kepi bv the harit%' and a ¢omtArison of the accounis presented w.ith those records. li also includes con5Lderdiion of an% unusual items or disclosure5 in ihe accounts and seeking explanarions from the mana&Jement commillee conceming an) such mallers. Th¢ procedure5 undenaken do noi provide all the evidence thai oUld be required in a full audit, and consequentlj" we do not express an audit opinion on the accounts. IDdependeDt examiner's sta¢¢m¢nt In ¢onneuion with my examination. no matter has come io m>" attention: (l) which gÈve me redsonable cause to believe in any material respect the requirements: io keep accounting record5 in accordance with section 130 of the 2011 A¢t and the Housing and Re£eneraiion Act ?IM)8- or to prepare attounls which accord w'ith these accouniing record% have noi been md: or {2) io which. in my opinion. attention should be drawn in order io enable a proper understanding of th¢ accounts io b¢ rvxhed. John A Nep.0rth ACA Hepworth Griffiihs. Chartered Accountsnts 47149 Gro&e Sireet Reiford. Notts. DN?? 6LA tht¢.' 14 Ma). 2026
THF. C(K)KF. AI.MSHOIISE CHARITY STATE%IENT F COIIPREHENSII'F. INCOME YEA IDE ER ?025 2025 2024 TURNOVER 25.501 23.537 OPERATIiYG EXPENDITURE Ser% ices Management Daj to da> maintenance Cjclical maintenance Emptj. propertv expenses Refurbishment Depreciation 13 14 Is 15 5.207 4.763 1.71) 4.174 5.763 4.844 2.325 1,40? 2.620 29.081 27,776 OTHER INCOME Amort15ation of Government Grants i.023 784 OPEiL4TING SURPLUS 1.443 Inieresr Recei*abl¢ and Similar Income Other income SURPLL'S BEFORE TAX 4.292 5,558 1,278 7.620 7.47? Taxation SURPLUS FOR THE YEAR 7.47? 7.6?0 Unrealised (Deficit}ISuTplus on ReValu10n of Fixed A55et In%e5mients TOTAL COMPREHEYSIVE INCOME FOR THE YEAR 7.47? 7.620 The results relate 'holI> io housing activiiies. all ofwhirh are continuing. The financial stat¢ments on page i to 14 were approved bl. Ihe Board of Truslees on 14 May 2026 and signed on behalf b).: Trust¢¢ The notes on pages 9 10 14 forni an iniewal part of these financial stsiements
THE COOl%E.ILIISHOI"SE CH..IRITY "F" IIENT OF FI % 4NCI.IL POSA TJO ARENDED -C"EIIBER 2 21125 FI.IED ASSETS Tangible l.ixed Assets InIe%tmLIS ?60.?U? 10.6?1 ?70.907 10.a?8 21111.935 CI".RREYT.4%SF.'rs I radl and (hhLr Ik.bLof5 Cash and Cash Lquilalents io 1.379 108.485 107.1(K> IOU.686 99.369 CREDITORS.. AlOUT5 FALLING DLE M'ITHI ONE IEAR 8.560 13.384 ET CURRENT ASSETS 98.)46 ¥.5.985 TOTAL ASSETS LESS CbRRENT LIABILITIES 369,369 366.920 CREDITORS: AIIOI'%T% F.4LLI%G DI'E AFfER IURE TH.4% ONE )'EAR 12 12n.I39 TOT.4L NET ASSETS 746..Tr81 RESERVES Inrnrne and ElndIture Resm'e DLsiginated R¢s¢r%LS Rei'aluaiion R¢5mC Page 8 Page 8 Page 8 ??4.U7? 9.781 ?i).(K)o 216.61M) 9.7%1 TOT.4L RESERN'ES Jh..)81 The a¢¢4)unts ere appr()lieil M" the Ix)ard and signcd on its itha]f on 14 Ma% ?026 Trustee So.. Tntte The notes on pa8es 9 t() 14 form an iniegral part of th<¥e financial stai•nents
THF. C(IOkE IL11SHOI'SE C.H.RIT ST.4TF.IIE%"I OF I'.4$11 FLOII" "E4R F.IDED31 DLC'F'%IBER202S 2024 4018 ET C.ASH GENERATED FRONI OPER.4TI%G.4crii"ITIES C"ASH FLOW FRONI INI"ESTING.4cri%'iTILS Purchase of Intstm¢nts Procceds from sale of Investh)ents Purchase of Equipment Interest RtIvable and Similar Inwme 6.617 593 527 18.800 5.558 l i.769 4.?9? ET CHANGE Ill CASH.4%DCASH EQI'II'.4LENTS 7.799 9.751 CASH .4h"D CASH EQLII'ALENTS AT BEGIN%I.%G OF I'E.4R I.686 110,437 .ASH ANDCASH EQI.'1I'.4LE.NTS AT END OF )'EAR 108.484 100.686 NF,T CASH GENERATED FROM OPERATING AcfivITIES Surplus for ihe Year Adjusimenis for Non-C&sh Items.. Arnortisation ofGovernrneni Grants GairtrlLossl on DiSTX)sal of Fixed Asset Investh)ents AmoJnis OffJlBack tol Tangible Fixed Assets 7.472 7A%20 5.0•3 5.023 13.222 10.822 De¢r¢ase,'Ilnere&sel in Trade and Other Debt5 Increase.ItkcaS¢j in Trade and Other CreditOf5 Adjllsllnents for Invesring or Financing Aaiviiies.. Inierest Receivable and Similai Income lThieresi Payable 62 802 3,041 4.8?4 4292 5.558 6.617 4.olx The notes on pages 9 14 forni ali Intcgrdl part of ihese fiThaTh¢ial statements
THF. C(K)KE ILII. -ECH.IRIn' ('114N(.'Tr' DL("EIIB Eipe4dilMr¢ Re5trne Ik5ilTh•ted Rtstr%t lit5tne Tot•1 Blllnce at l Jin•rTr 2025 As preiii)u41% reported 216th 9.711 20.00 246J81 Surplus frotn SEerrKm of Crffiwfthctsii¢ Ino)n tk.ricil In Yl'ar BaiaDC¢ Ai 31 De£ember20L4 7.47? 7.472 ??4.07? In.nOO This incomL' and ¢¥rtndiiure LX>Uni is m w¢$¢¢d fid w1Jith ¥e frge to w in wrdattce 1th ¢hariiable ubjeiL Th¢ desiare Te5erv¢s fvnd ¢onsistsofci'¢li¢ai TqWTS •¥J miin*nance 1£4.3511. repwr$ 1£2.18014h¥J Other SerVe l£j.?$01 %4hi£h in atcordanc¢ Mith th¢ objtits of thc The rewa]ttatsm reserve Telae5 solelw ty Fre)Id(l Lan The rKItrs on p•8<5 9 to 14 forni an iMey pwt oftse
THE COOKE ALMSHOI:SF. CH.4RITY C)TF.S TO THF. FIN.4NCIAL STATE.%IENTS FOR THE Tr'EAR Ef*DED 31 DECEMBER 2025 Principle Accountlng Policies The financial statements have been prepared in accordance lih applicable Accounting Siandards in the United Kingdom including Financial Reporting Siandard 102 IFRS 102). The! are bas-ed on the Siai¢m¢ni of Recommend Practice for Registered Social Housing Proi"iders ?014 and ?018 update and ¢OTnplv with The Accouniing Direciion for PriNate Re¥isl¢red ProN"id¢ts ol- Social Housing ?015. The financial statements are prepared under the historical cost basis. Turnover Turnover represenis maintenance contributions ¢¢iVable. Ib Housing A5SOCiation Grant and Other Grants Housing association grant (HAGI is paid bv the Housing CorwTrration to redu¢¢ ihe cost of d¢'¢10pment. togethcr iiith grdnts from other K1]es. Grants receiN'ed are re¢o¥niscd in inLome on a si siemati¢ basis oi'er ihe elpected useful life of the asset to whi¢h the!. relaie using the accrual model. HAG is repaiable und¢r certain circutnstances. primaril)" follom'ing the sale of a propertv but will norniall). be restricted io net proceeds of sale. Depreciatio Housing properties: There is no record of ihe original cost of the properties and no value is attributed Ihereio. The housing properties cost relates io Impro.¢entS carried out in 1999 and includes capit2lised inreresi accrued during de% elopmcnl. Housing properties are depreciaied over iheir estimated lives of 50 l'ears. Agricultural land is included at Truste¢s valuaiion and is not depreciate Other fixed ets. Depr¢ciation is calculaied so as to write o(Tthe cosi of the fixed assets on a reducing balanie basis o¥er the expeci¥d useful economic liN¢s of the assets concerned. The principal annual rate used for th¢ purFK)se h1¢h is Lonsistent with that of the preiOUS years is.. Equipment 15V/ty per annum
THE COOKE ALMSHOLISE CH.4RITY OTF.S Tn TIIF. .4CCOL'NTS FOR THE YEAR E.YDED 31 D BER 202$ Id Cyclical repairs and maintenanee The Cooke Almshouse Charits. has establistted a regular programme of cl'clical repairs and maintenance. Costs are charged ro the Rcienue Account in the l'ear in which they a incurred. le Extraordinary repair5 Costs of ¢xiraordinaTh" repairs. unless representing improvement to ihc properties. are charged to ihe r¢v¢nue accouni in th¢ ! ear in hICh the) ore incurred. Cyeli¢al repai and maintenaDct reserve This reserve r¢pr¢sents amounts sei aside for c!"clical mainienance to meet Cosis in excess of budgeied eXndItUre for any year. Ig Extraordinary. repalrs reserye This revenue reserv¢ represents amounts sel aside to caTrJ' oui major repairs on housing properties. Ih Capital equipment reserve This reserve represcnts amounts sei aside to rcplace major capiial iiems. Value Added The Cooke Almshouse Chariti is not regisiered for Value Added Tax. In these rinancial statemenis. iihere applicable. expenditure is shom n inclusi¥e of V A T. Trnstees The Trustees are: Mr Bruce Lowis Mr Ton% Sockett Mrs Joan Sitnpson Mrs Brenda Topham Clr. Charlie Hogarth Rebecca Booth Mrs Jackie Dusi Mrs Kare Ford Chair resigned 0710?J2025 resigned 081Oil?0?5 apin1¢d OW05n025 Employees There ere no emplo)'ees at 31 December 20?5 (2024. nil). io
TIIF. I'IM>kF..&I.NISIIOI"SE CH.IRITI' TO I'HL F"1 R THE "IDED 31 DEC'F.IIKF.R 20LS to committtt mtmb¢rs I'kr¢ tre pvmcnts io uMnmittc¢ [nr5 duriThB %¢ar i?074. nil) Jnitrt5t reeei%ble #hd yimilar 2024 Hank inre Incom¢ trom Iisd itt%estttn¢s 94 ?7 5.458 OperAtioR $urpluJ 2VI4 2024 ALLvunianii tr"ee5 tkpretiation oftsngibk fL assets 3.180 13.2?2 1940 10.8?2 ARd¢ftercrediiiNg.' Govert¢I Grani.4murti&aEiOti Field rcni. aleaSeS 3JMI 5.023 777 "raxAtion •nd regi51rtsB The Tn is a r¢EiSTed chan"ts' and ise¥¢mFK from dired The charitw IS T¢gi5r¢d uTrkr rojkn47 xts.. ChaTities.4ct ?01 I Housing and "-r*tIon Act 21 Regi51ration ??-" Rcsi5traDoTh tr¢r A41ii
TIIF- ('O(D 4RITI' NO I"ES T 4R ENDF.D I DECEI Fixed.4wts IlousiBg
Housi
Frtthold .4griruliurnl 'roTAI_ frrtehold PrDprrtiC5 Equipmeli Tolal Al l JJuars 2025 .4ddltliM)thI Al 31 D¢ttmkn 2025 .710 21LIMWI 14.375 •0.( Depr¢¢itiOD L l jn ?025 Charge for the %eaT Ai 31 tkcemEw 2025 2!1.791 -874 ?30.(7 ?1.675 4_)48 ?fy.(>2l ?47.468 ei Book I"aly¢ Al J I Ik¥¢mkr 2025 ?o.¢xx) .1$9 Tr(A).?o? A¢ 31 Ikcernber 2024 ?.X) )8. ?70.907 Invtstments Listed lii"esiii)t1115 NalioThal.4%5iKia¢iim of Ab]]5IMxS InvesMi Fu1 Shares ..11 l Januars ?025 Additions in the i¢ar .4i 31 tkn'emlKY ?0?5 10.0?8 10.6?1 Ai.I l December ?0?5 At 31 tkcembtr 2024 Ai 31 [k¢Ikn ?0?5 Ai 31 Ik(*mkn ?024 12
THF. C'OOkF. ILIISHOI-S CII.IRITI" 10 D¢htor4 Anr4rs of II'MC Pr¢paJTn¢nLS ?.054 675 654 C-redilor%: flliDi dme ithin obt itar vernm¢ni grani A¢cnwls Ld credittys 5.0?3 S j7 8.560 5.023 13.i84 C'rcditor5'. •mouDts f111 du¢ afttr o#t vcar (Toeriliiitiit GrxDt Deleed income 170.539 ?0.5R9 13 SeThicey Central ¢¥trol l.i8hi and heat ACcnt2C Ststionen offic¢ supplies "lelephon¢ Trd%el e.n SuThJr) CXknèe 449 520 3.180 SW 2.94 36 264 8117 14 71124 1anagement eitns¢s 2.i50 -i29 1.084 2.407 1.449 988 4.1¢44 i)
TIIF. C"OOkF.4I.IISHDI S&_ I-M.4RI"I"I FOR TME )"E.IR ENDED IDE EIIB to dai r¢p¥ir5 •ud Nainttnantt 21b24 R¢pairs and terMaJs CJilicl Mainletw 2.)? 4.174 777 16 l.apital eommiimtnts 2024 Comracied less ceTtili¢d Auihoriscd Lontract¢d N¢1 17 C ontillRent LiwbiliTh Ttr ET¢ cixjiingent liabiliiits at 31 Deffmlrr ?¢)?5 1_W?4. nil) 18 2024 Average forihe Jtar 19 P¥yrnent5 to Credilors 2024 Aier3g¢ nwDkr of da)5 lecei rthTtKnt of pUT£h insol5 20 Public Be#efrt Lttirt) Ciwity 15 H wblic 111 emili as &fined in ]wagwh PBE 3.3A of FRS 102. 14