2021-12-31-accounts - Sir John Lewis's Hospital Charity

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	page
Legal and administrative information
Trustees' report	2-3
Statement oftrustees' responsibilities
Independent examiner's report
Statement offinancial activities	6-7
Statement offinancial position
Notes to the financial statements	9-15

Trustees		Mrs BJackson
		Mrs SPalmer
		Reverend A Robinson	(Resigned	31January 2021)
		Mrs J Bennett	(Resigned	12August 2022)
		Reverend C Wilton - Chairperson	(Appointed	24 February 2022)
Charity number		223768
Principal address		Regent House
		13-15Albert Street
		Harrogate
		HG1 1JX
Independent	examiner	N Clemit ACA, FCCA
		JWPCreers LLP
		Chartered Accountants
		Genesis 5
		Church Lane
		York
		YO10 5DQ
Bankers		Nat West Bank Pic
		1 Market Street
		York
		YO1 8SR
Clerk tothe	trustees	0Mayo
		Carter Jonas
		Regent House
		13-15Albert Street
		Harrogate
		HG1 1JX

CURRENT FINANCIAL YEAR	CURRENT FINANCIAL YEAR	CURRENT FINANCIAL YEAR
				Unrestricted	Unrestrtcted	Eadettensiit
				funda	funds	fiunds
				general	designated
				2021	2021	2821
Income					8	E
Donations and legacies Charitable acfivities Investments				9,125 37420 1~			9,125 3TJQO 1~
Total Income
				48,197	18
Expenditure
Charitable actlvifies				27,729
Net gains/(losses)		on investnumts	10			713	9.749
Gross transfers	bebveen funds
Net Incoming	resources			21556		713
Other recognised		gains and losses
Revaluation of	tangibh fixed assets					&112000I	I11uaay
Net movement Fund balances	in funds at 1Januaiy 2021			21,056 125r484	8~ 60.775	(111+S7) 1.172AQ8	f81.7851 1~,187	18885 1~
Fund balances	at	31December 2021		146~	80+41	1P61A%1	1glFA22	1~187

					Unrestricted	Unrestricted	Endowment	Total
					funds	funds	funds
					general	designated
					2020	2020	2020	2020
				Notes	E		E	K
Income
Donations and	legacies				8,064			8,064
Charitable activities					36,960			36,960
Investments					1,540	89		1,629
Total income					46,564			46,653
Expenditure
Charitable activities					28,304			28,304
Net gains/(losses)		on investments		10	(527)	1,473	(640)
Gross transfers	between		funds
Net incoming	resources				17,733	1,562	(640)	18,655
Other recognised		gains	and losses
Net movement	in	funds			17,733	1,562	(640)	18,655
Fund balances	at 1 January 2020				107,751	59,213	1,173,568	1,340,532
Fund balances	at	31 December 2020			125,484	60,775	1,172,928	1,359,187

			2021		2020
		Notes
Fixed assets
Tangible assets		11		1,064,838		1,176,838
Investments		12		84,037		74,287
				1,148,875		1,251,125
Current assets
Debtors Cash at bank and in hand		13	2,091 128,571		998 114,384
Creditors: amounts falling due within one year		14	130,662 (2,115)		115,382 (7,320)
Net current assets
				128,547		108,062
Total assets less current liabilities				1,277,422		1,359,'i87
Capital funds
Endowmentfunds Income funds		15		1,061,641		1,172,928
Unrestricted funds Unrestricted funds	- designated - general	16		69,241 146,540		60,775 125,484
				1,277,422		1,359,187

FOR	THE YEAR ENDED 31DECEMBER 2021
1	Accounting policies
	Charity information
	Sir John Lewis's Hospital Chariity is a charity registered with the Charity Commission for England and Wales.
1.1	Accounting convention The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, "Accounting and Reporting by Charities: Statement of Recommended practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (issued in October 2019)"and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102).
	The charity is a Public Benefit Entity as defined by FRS 102.
	The charity has taken advantage ofthe provisions in the SORp for charities applying FRS 102 Update Bulletin 1 not to prepare a
	Statement ofCash Flows.
	The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 onlY to the extenl required « Provide a true and fair view. This departure has involved following the Statement ofRecommended practice for charifies applying FRS 102 rather than the version ofthe Statement ofRecommended Practice which is referred to in the Regulations ions but which has
	since been withdrawn.
	The financial statements are prepared in sterling, which is the functional currency of the charity.
	The financial statements have been prepared under the historical cost convention, modified to include the revaluation properties and to include investments at fair value. The principal accounting policies adopted are set out below.	offreehold
1.2	Charitable funds Unrestricted funds are available for use at the discretion ofthe trustees in furtherance oftheir charitable objectives.
	The designated fund comprises those funds set aside by the trustees out of income funds for specitic future purposes or	projects.
	The endowment fund represents those assets which must be held permanently by the charity, comprising freehold property and investments. Income arising from the endowment fund can be used in accordance with the objects ofthe charity and is induded as unrestricted income. Any capital gains or losses arising on the investments form part ofthe fund.
1.3	Income All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be
	quantified with reasonable accuracy.
1.4	Expenditure Afi expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to
	the category.
	Charitable activities indude those costs incurred by the charity in the delivery ofits activities and services.
1.5	Tangible fixed assets
	Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation.
1.6	Fixed asset investments
	Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs
	are expensed as incurred.
1.7	Cash and cash equivalents
	Cash and cash equivalents indude cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities ofthree months or less, and bank overdrafis. Bank overdrafts are shown within borrowings in current liabilities.

						Unrestricted	Unrestricted
						funds	funds
						general	general
						2021	2020
						8
Donations		and	gifts			9,125	8,064
Donations and Lady Elizabeth			gifts Hastings	Non-Educational	Charity	9,000 125	7,944 120
Ledsham	Parish		Council
						9,125	8,064

						Charitable	Charitable
						activities	activities
						2021	2020
							f
Maintenance	contributions	from Almspeople				37,620	36,960
Investments
		Unrestricted	Unrestricted	Total	Unrestricted	Unrestricted	Total
		funds	funds		funds	funds
		general	designated		general	designated
		2021 f	2021	2021 6	2020	2020 f	2020 f
Income from investments	listed	1,452		1,452	1,540		1,540
Interest receivable			18	18		89	89
		1,452	18	1,470	1,540	89	1,629

Charitable activitie	s
		Almshouse	Almshouse
		expenditure	expenditure
		2021	2020
			K
Maintenance ofalmshouses		6,356	8,752
Heating costs Rates and water		8.382 2,408	7,976 2,306
Outside lighting		442	264
Sundry expenses		241	68
Valuation fees		909
		18.738	19,366
Share ofsupport costs (see note 7)		7,916	7,917
Share ofgovernance	costs (see note 7)	1,075	1,021
		27,729	28,304
Analysis by fund
Unrestricted funds -	general	27,729	28,304

Support cos	ts
				2021			2020
				Support costs	Governance	2021 Support costs		Governance	2020
					costs			costs
				f	f	f	E	E
Carter Jonas	-Charge		and
expenses Subscriptions				7,200 222		7,200 222	7,243 216		7,243 216
Accountancy	fee			494		494	458		458
Independent	examiners		fee		742	742		688	688
Trustee indemnity		insurance			333	333		333	333
				7,916	1,075	8,991	7,917	1,021	8,938
Analysed between
Charitable activities				7,916	1,075	8,991	7,917	1,021	8,938

TO THE FINANCI THE YEARE NANCIAL STATEMENTS (t ENDED 31DECEMBER 2021 Tangible fixed assets	O
	Freehold	Car Park	Total
	Property
Cost or valuation	8
At 1 January 2021	1,165,000	11,838	1,176,838
Revaluation	(112,000)		(112,000)
At 31 December 2021	1 p53,000	11,838	1 064,838
Carrying amount
At 31 December 2021	1,053,000	11,838	1,064,838
At 31 December 2020	1,165,000	11,838	1,176,838

		43994.215	180.41 COIF	Total
		NAACIF income	accumulation
		units	units
		8	f
Cost or	valuation
At 1 January 2021		36,787	37,500	74,287
Valuation	changes	3,314	6,436	9,750
At 31 December 2021		40,101	43,936	84,037
Carrying	amount
At 31 December 2021		40,101	43,936	84,037
At 31 December 2020		36,787	37,500	74,287
Debtors
			2021	2020
Amounts	falling due within one year:		5	K
Other debtors			1,120	45
Prepayments and accrued income			971	953
			2,091	998

						Balance at	Revaluations	Balance at	Balance at	Revaluations	Revaluations	Balance at
						1January 2020	gains and1 January		2021	gains and		31December
							losses				losses	2021
						8					f	K
Permanent	endowments
Endowment		fund				1,173,568	(640)	1,172,928		(111,287)		1,061,641
						1,173.568	(640)	1,172,928		(111,287)		1,061,641
The endowment Yorkshire with			fund eleven	represents almshouses	land containing 2 roods and 5 perches or thereabouts and 9,482 NAACIF income units.			situated at Ledsham			in the County ofWest
Unrestricted		funds -		designated
These are unrestricted				funds which are material		to the charity's activities made up as follows:
							Movement		In funds
						Balance at	Incoming	Resources		Revaluations,		Balance at
						1January 2021	resources	expended		gains and		31December
											losses	2021
							f		E
Extraordinary		repair fund				59,928	11				8,448	68,387
Cyclical maintenance				fund		847	7					854
						60,775	18				8,448	69,241
							Movement		in funds
						Balance at	Incoming	Resources		Revaluations,		Balance at
						1 January 2020	resources	expended		gains and		31December
											losses	2020
							E		8
Extraordinary			repair fund			58,373	82				1,473	59,928
Cyclical maintenance				fund		840	7					847
						59,213	89				1,473	60,775

Analysis	of ne	t assets between funds
				Unrestricted	Designated	Endowment	Total
				funds	funds	funds
				2021	2021	2021	2021
					6	f
Fund balances		at 31 December 2021 are represented	by:
Tangible	assets			11,838		1,053,000	1,064,838
Investments				7,119	68,277	8,641	84,037
Current	assets/(liabilities)			127.583	964		128,547
				146.540	69.241	1,061,641	1,277,422
				Unrestricted	Designated	Endowment	Total
				funds	funds	funds
				2020	2020	2020	2020
				6	f
Fund balances		at 31 December 2020 are represented	by:
Tangible	assets			11,838		1,165,000	1,176,838
Investments				6,529	59,830	7,928	74,287
Current	assets/(liabilities)			107,117	945		108,062
				125,484	60,775	1,172,928	1,359,187