Chaiity numb8r. 224417 THE eLLEN AND WILSON DOROTHY ALIISHOUSE CHAlltrY ANNUAL REPOFrr AND ACCOUNTS For th• ywr 30 JUNE 1024 HPH, Ch8rter&J kelnnIS 54 Bootham YORK Y030 TXZ
THE ELLEN AND WLSON DOROTHY ALPASHOUSE CHARtrf CONTEp¥rs PAGE Truslo•¥ Report Ito4 Ind8perKlenl Examinefs Re St•lent of FlnarKial A£tiW•s B•knca Sh••t Notett> th8 Flnancl 8tr)16
THE ELLEN AND WILSON DOROTHY ALMSHOUSE CHARrrY TRUSTEES, REPORT FOR THE YEAR ENDED 30 JUNE 2024 The Trustees r*esent their repDrt w£ounts for the year ended 30 June 2024. LEGAL AND ADhllNISTRATIVE INFORMATION TRUSTEES. MrKAtionson Mr N R Beilby Ms G Holmes Rev'd A J A Romanis Ireslgned 28.11.24) Mr M W Sturge (resign&J 31.12.23) CHARITY REGISTRATION NUM8ER'. 224417 ADDRESS OF PRINCIPAL OFHCE.. Mulberry PM Ltd 1 I Walrngbts YORK Y019TX TELEPHONE NUMBER.. 01904 855200 AcCOuANTs.. HPH, Chartered Arp>)untant8 YORK Y030 7XZ INDEPENDENT EXAMINER: Sarah Wearing, FCA DChA HPH, ChBrtered Accountants 54 8ooth¥m YORK Y030 7XZ GOVERNING DOCUMEKr The charity is constituted a8 a Trust undw a govwnlng document tho Charity Cornmission dated 12th Juty 2011 lameThYed 1 February 20211. whsch amalgamated Oxisting tharftFe9, the Dorothy Imlson Ch8nty and the Ellen Wilson Hospital. APPOINTMENT OF TRUSTEES TnJstee¥ we appointed by the Parochial Church Counc41 of St Lawrence's Church. York. Thpre are to be a Mrnl of TnJstee8. eath apinted for a peri¢yJ offow years. A Instee must bo 4 person wdlng or Corrylng on buslness in or rwr thg m of berfft.
THE ELLEN AND MLSON DOROTHY ALhlSHOUSE CHARrr TRUSTEES. REPORT- COMYINUED FOR THE YEAR ENDED 30 JUNE 2024 ORGANISATIONAL STRUCTURE The Tnjstees aim to Irt quwterly. or more freyuently shouKI the need ig8. Day to day operational matters are deam with by the Clerk advised by indNidual trustees. OWECTIVES The Charfty$ objectives The provi9ion ot almshouse acJxmmc#YalJn ts p8rson8 wh) are in cnditIonS of ne8d. hardshlp or distress, ar¥1 who are disabled or aged 65 or over, and who have nDe¢b"on$ with tho Cty ol York and its surroundlng rna. Such other charitable puooses foythe benofil ofr•$id•nts as theTrusteeg dwd8. The land identified in part 1 ofthe Schedule Iknown gs Th9 Ellen Wlgon CotteS & Ground¥l musl be retalned by th• Tru8ta88 for use forth& o'e¢ts ofthe almBhouse charlty. ACTIVITIES Tha Gh•lty currontly provlde8 and m4lntaknB 8 almthou&e8 8Lthable tr 8ln¥• pernonj In LawrerKe Stre81, York. are known as the Elgn Wl8on cottays. The Trust ¢onsider tho1 they have complied vthth Ihelr duty under Sectk)n 17(5) ol t CharlUe$ Act 2011 to have reg¥d for the put41c tsnafit ¥dco 1ssu8d by tho Chartdes Commi8shJn. RISK POLICY ThaTruslee¥ fomialty r•vSow each yeartlw potw131 rlsks Iphy61cA. financial orJ reputatk¥naf) f8cing the charty, and the aLlons n8c•sary to minimiz• or mrtigate them. ACHIEVEMENTS AND PERFORMANCE ThexcommcJation has been Occu.8. Rewdents are regully consultwl by represenialNes ofuulbery pw. ourclerk, who have deaf(effecdvdy whh mgtters r81yed. TnJ3tees haveal80$llQd residents kn order to koep in touch. Substanllal wcrtk has been carried out In investig"ng Fossibilities wth r&8Fttt to the develoFffjent olthe alloimenl l¥nd. plnIng pennlssh)n and listed builolng consent has been granteij to c¢)nslru a secure boundary tefvmen the almshouses and the allotmerrt land utilizing some r&Jundant railings aknng the eaBlern b)uThJary ofthè gardens. During the c(xJrse of the yearthe 8lmshouses have received reguLgr maintenance tv lapJe lime trees al the rence Street boundary have been feued. We were sory to leam of the de8lh of Mr Martin Marsh. fornr chair of trustees. and shcity beftye his death he donated a finè oak bench. which is sittJ8ted in the almshouse gardans.
THE ELLEN AND WILSON DOROTHY ALMSHOUSE CHARrrY TRUSTEES. REPORT- CONTINUED FOR THE YEAR ENDED 30 JUNE 20 PLANS FOR THE FUTURE Tha Trusl88s will continue to maintain and improve the Ct alm5useS and assist Ihg bBnefiryarres lo Ie indepeTrgence and dignty. Followng the rrfative regp)nses from thè Clty Planning Deportment wtth respeol to GonslnLling addttional alm6houses on the allotment Land together with a lack of substantial funding to do so the tru51ees are looking toward5 improvlng the alk)tmant land by landscaping it and securiny Ihe boundary betsyn the alrnshouses and the land and theentranceway intothe land from the adIanI chufGhyard. The lantJs¢aping will not njle out frjlure con8tructton should become a possibilty. FINANCIAL REVIEW Th8finandal statements hav¥ prepar8d in accordancewlh the 8eeountiThJ policies set out in note 1 to the financtal ststements and comply vlth the charty's governlng document dated 12 Juty 2011 lamend8d 16 February 2021). the Charttl$s Act 2011, and'Accourrting and Reports'ng by Charitses". St*ernent of Recommended Praclice appllc8blelo chartues preparlng accounts In a¢cDrdance wfrth the Financtal Reportsrg StsrKlaid applicabl8 In the UK and the Republlc of Ireland IFRS 102)" {a8 amended for accounting period5 frDm 1 Jawary 2016). Before a gain on rovalulr#J the Investment portlollo the ch8rlty Incurred a net incomg delldt of £20,257 ¢2023.. £21,193), Ih&whok of which wa$ attributable to expenditure In of repalrs to the cottage8 and land. The Consequen of the deficit was lo reduce the Ltrthsignated Fund. le8n9 8 belance al the year-gnd of£215,39012023". £240,387). The balance on the DeBignatgd Unrestricted was £157.10412023'. £138.4931. Together with an Unchary Endowment Fund of £295.(M]O. the total fuTrJs amourted to £667,49412023.' £673.880.) Residents, weekly maintenance conlributions were £84 par waek payable four weeks 12024.. £841. Investment income was £2,570 (2023.. £5,486). At ts year end the Chaty had Inve8tments valued at É157.104 (2023: £163,233). In addhion, th8 Charty had (h at the bank of £10,48912023.' £16.494). Ills the pc41cy of the Charfty that unrestricted fvndswhlch have not been destgnatad fcr a specffic use should be maintained at a level equivalent to be8¥n Ihreo and Six months expenditure. The trustees cOndarthat rasarves at this level will ensure that. in the event of a TAgnrfi¢anl drop In funding, they wrll be able to continue the Ch3rlV$ eurrant activitbes while conslderation may be given to way5 in which additional funds may be raised. This level of reserv8s ha$ been maintalned throughout the year.
THE ELLEN AND WILSON DOROTHY ALAISHOVSE CHARrrY TRUSTEES. REPORT- coNnNUED FOR THE YEAR ENDED 30 JUNE 2024 STATEME1 OF RESPONSIBIUTIES OF THE TRUSTEES Chanty law requires the trustees to wepare finla1 statements lor eath ftnancial year whth glve Irue fail VI ofthe stste of affairs ofthe Charity as at the end of th8 finanual year and of the surplus or defi¢it ol the Charity for th* In preparing those fmaneLal ststements the trlee8 are required to.. • select suttable accounlSng polIc5 aTrJ then appty ¢onsisMrfy.' rnake Nidgments and estimates that are reaBonabl8 and pnJdent'. prepare the financlal stalernents on the gn9 ¢tsncem basis unless It Is Inappropmate to presume that the Cty 11 ¢onbnue in bj81n8. The InK¥tee¥ WFthS1e for keeplng prq)8r actsjunting redS whlch (tsckJ8e vAlh reasonable accuracy at any tNn8 ftnancial ptIL ofthe Charity and enable them to ?n8UTe that th&finandal statements comply with applica9 law. They ar8 also responsible for $af8guardiryJ th& 8&8ets of Charity and hence for taklng rea80naLle steps for thfj plentIOn deteclton of arKI other rTeguLarib"e8. Th• report was apj by Ihe Tr[LIt$ cn 11 Jun• 2025 and slgn•d on their behalf by.. KD Atkinson Trust8e
THE ELLEN AND WILSON DOROTHY ALMSHOUSE CHARrrY IndependÈnt èxamlnefs report to tho trustees I report to the trustees on my examination of the accounts of Tha Ellen an Wlson Dorothy Almshouse ChaTty for the year ended 30 Jun8 2024. This report is made solety lo the chanty's trustees, as a body. In accotdance Yth section 154 of tho Charities Act 2011. My irKlependenl examinerfs work has been urK1ertaken 50 that I migm slate to the chanty's trustees those matter51 am requiTed to state lo them in an independent examine¢s port and lor no other purpose. To the lullest extent permitted by law, I do not accept or assume responsibilty to anyone other than charty, the charity's members as a body and the charity's trustees as a body for my Independent èxamlnef s work, for thls repor( or for the opinions I have formed. R•sponslbllltles and Ipa¥ls of r•port Aslhe charity Iru5tees ofthe Trust you are responsible for the preparation olth• accounts in accordance vAth thè requirements of the Charlb'es Ael 2011 ('the ACYI. I report In respgct of my eXamInaOn of the Tfusvs accoun15 cathed out under sectlon 145 of the 2011 Act and In canying out my examlnation I have folltswed all the applicable Directions giv8n by the Charty Commisslon urhyer GtIOn 14515){bl of the Act. Indgpgndent examlner's statemont I have completed my examination. I confimi that no material matters have ccthe to my attonllon Sn connection wlth th• eXamInaOn gfviro me cause lo believe that in ary materlal re¥ect'. . accountlng records were not kept In respect of the Trust as requlred by 5gdion 130 of the A¢t; or 2. thè accounts do not accord with th059 records,. or 3. the accounts do not comply with the applicable requir0mts conc•ming th8 form and cont•nt of accounts sat out in the Charrties (Accounts and Reports) Regulations 2008 other than ony requlrement that the accounts give a Irue and fair vievl which is not a matter congKlered as part of an independent examlnatlon. I have no concems and have come across no other matters In eonnactlon wlth Ihe examinstlon lo whlch attention should be drawn in this report in Ofder to enable a proper UndetandIng of the accow15 to be reache•J. HPH. Charter&Y Ac£ountsnts 54 Bootham YORK Y030 7XZ Sarah Wearing, FCA. DCtrLA 11 June 2025
THE ELLEN AND WILSON DOROTHY ALMSHOUSE CHARirf STATEMENT OF FINANCIAL ACTIVITIES FOR THEYEAR ENDED 30 JUNE 2024 Unrnstrlet•d D[gnat*d Endowm•nt 2024 fvnds fvnds Fundo Total 2023 Incom• from: Chantabl& ¥8$ Investment income 27.453 153 500 2.417 27.953 2.570 26,580 Yotsl Incom• 27.6C6 2,917 30,523 32,046 Exp•ndltur• on.. ChJrlt&bl• •Gtlvlil•• m3hous• 27,786 22.994 50,780 53,239 Tot•1 •xp•ndltt•r• 27,786 22,994 50,780 53,239 N•t mov•m•nt In fund8 befor• 9aln¥l(108M•l on Inv•8tm•b 11801 (20,OTTI 120.25n (21,193) N•t o•lMlllo#u•l on Inv••tm•nt• 13.871 13,871 3,286 N•t m4w•m•nt In fund• b•forn tThn•f•Y• 1180) 16,2081 18.3881 I17,5 Tranikn bett¥n frJrd• 124,8171 24,817 N•t mov•m•nt In lunds 124.99n 18.611 16.3861 (17.9071 R•eoncllSatlon of funds: Total fvnd8 brought forWd 240,387 138,493 295,000 fj73,880 891.787 Total thnds e•nl•dfonvard 215.390 167.104 295,000 667.494 673mO Thè notes on page¥ 8 to 18 fomi partof those ?oUnt&
THE ELLEN AND WILSON DOROTHY ALMSHOLISE CHARITY BALANCE SHEET AT 30 JUNE 2024 Unrn¥trlcted 088ignated Endowm•nt fvnd¥ funds FuDd 2024 2023 Total FIx¥td Assets Tangible assets Inve$tmgnls 206,654 295.000 501.654 157.104 501.654 153,233 1S7.104 Tot•1 fft•d •8•et8 206.664 157,104 29S.OOD 858,768 Curr•nt u••t• Debtors Cash al bank and in h•nd 10 881 10.489 881 10,489 2,76B 16,494 Tutal a¥••ts 11,370 11,370 19,262 Curr•nt Ilabl17 Creditors.. amounts lallinll du• vAthln one year 2,834 1634 8,n6 736 18.993 Tot•1 •8Mts I cun•nt Il•bllltl 210,39Q 157,104 19$00 667.4 673,880 215,390 1117.104 295.000 867,494 673.880 Fund• oflh• Ch•rtty Unr8strrfed funds: Designated funds UndesvJnated funds Endowment fund8 12 12 12 157,104 157.104 215,390 295,000 138,493 240,387 295,000 215.39) 295.000 Total funds 216.390 107,104 29S,000 a67N94 673,880 Th¢ ntst88 on pages 8 to 16 form pwt of th9 a¢wunts. Appn)ved bytho Trustw on 11 jts 2025 and swJn¥d on its behaw by. Kevin Atrin80n Trus180 Nlchol8# Bidby Trusle&
THE ELLEN AND DOROThY WILSON ALMSHOUSE CHARiri NOTES TO THE FINANCIAL STAT&1ENTS FOR THE YEAR ENDED 30 JUNE 2024 1. AccouKllNG POUCIES 1.1 Logal •ntity The Elk8n & D¢rothy Wilson m9h0U9e Charty B 8 è ¢h8rity registwl V•ith the charty eommission. No. 224417. Theeharty wa3flrst astab115hed by a ch8rftalAe trstdl on 27th hnay 1963 derthe name'Dorothy IMlson'5 Charity. On 12th Juty 2011 a new govemiro dcyumenl was issued unthr guJance fr the charity commkssion whKh Includgd the amalgamatton ofthe charfty named'Ellen Wl$on's Hosphal,. The charty's new name Is 'T Ellen and Dorothy Wlson AlOu3t Charity, Ihe tsyo charftle8 are to b& admlnislered In aEcordance wth this 3(ome as onechanty. The Ellen & Dorothy [sOn Almthou8e Charty meets the definrtion of a putAi¢ tsfj entsty thder FRS 102. The prir¢¢lpo1 place of bu8inwdS18 clo Mulb•ry ppm,11 WalnvJat•, YorK Y019TX. 1.2 Ba•18 of pr¢pAradon The ftnanckal statements havè b¥n prepared In a¢cordance vAth tt)È ¢haTty's governSng thumenl. the Cherflie8 Acl 2011 and AOnting and Reporting by Chath"•8.' Slalemenl of Recomménded Practice applicable to charities yèparing ihelf accounts in 9ccordance with the Financial Reportiro Standard applicable in thr4 UK and RepuL4ic Df Irdand IFRS 102){effeth'v8 1 January 20191 The Gharity is a Publ1¢ Benefft Entlty deflned ty FRS 1172. The charty ha8 lakan advantage ofthe pr0vfiBior in th8 SORPfor charitles apply4ng FRS 102 Update BLllet in 1 notlo prep¥8 a Statemgnl of Cath Flcws. The fin8nelal slalernents have departed from the Chariti'es {A¢counls and Reports) Rogulaon8 2008 orly to the extsnl required lo provlde a true and Trdir vlew. Thig departuie has involved following the Statement of Recommended Practic8 for Gharib'es applylng FRS 12 rher than the version of tha Ststemenl of Recomm¢nd•d Practice whKh is referred lu in the Regulatn• but which has sinc8 been wtdra•. The financial stslements are prepared in sterling, which is the fvncti¢Jnal currency ofthe dwrity. MorEtary amounts inlheBe financlal ¥latements areroLnded lo thg n8ast £. The financro13tstements have been prapar8d under th& hBtorlcal cost convent1(, modFfiedto indude certaln financlal Instruments alfair valu& The principd accounting policles oped are sel out below. 1.3 Golng concern At the lirne of approving the ffnanclal statements. Il* trustees h8ve a reasonable expectation that the charity has adequate resources to continue In Operat81 exr5terKe for the foresee8ble fijture. Thus thè trustoes continue to adopt the going nCeM basis of accounting in pparg the finanrAal statgwnents.
THE ELLEN AND DOROTHY WILSON ALMSHOUSE CHARITY NOTES TO THE FINANCIAL STATEMENTS- CONnNUED FOR THE YEAR ENDED 30 JUNE 2024 1A Charlt•ble fund• Unr8striGt8d fund5 are availab for us8 at the discretion of the truslo8s in fvrtherdnce of their charitable ObltiVeS. Funds to provide for extraordinary r8pairs and ¢y¢lical maintenanee to the ChariV8 property hove been eEta1shed by annual allocab'ons frorn the Unrestricted Fund and are fully dlsclosad Sn note 12. Surplus fund$ we investsd and reall$¢d as necèssary to Mo the cost of repair works. Reslrtcted ld$ are subject to SpecC condltlons ty donofs as to how they may tE used. The purposes and uses of the restricted lunds ar9 sel out in the notes lo th8 ffinancial statements. Endowment funds ore ¥ubject to SFectfic condltlons by donors thBt th8 cepltal must be maintalngj by the ¢harJty. 1.5 In¢om• Income is recognised when the ch8rtty is legBlly ented lo after any parforn8nc8 condillons have bo8n met, Ihg oUnts ¢n bé measured remably, and tt IB probable that Income 11 be recdved. Cash &)nalon$ gr• r¥ccgnlged on relpL othor dctnabons are r•cognistrJ onco tho charity has been nOed of the donation, unle38 perfoTm8n¢o ¢onrllllon8 requlre deferrol of the amount. Income tax reCoVerae in rdalion to donations receNed undef Gift Ald or deeds of eTran1 13 reeoJnlsad at the time olth• don8Uon. Legaci85 aT8 recognls&d on weipl or olherwige il the charity h98 been notlfted of en impendlng dislrlbulion, the amount 18 known. and rec8lpt16 expected. If the amount is not known, the legacy is Ir•at8d as a conllng•nl a8881. ContrSlyJtOons from re81dents are regnISed vthon due to the tru81. Inve81rn8nl income from divkJend8 L8 rgcognls¢d when recwvable. 1.8 Expgndltur• Exp¢ndrturo Os re¢LwJnlxd when Invoted to the trust Suppcrt costs InGlwle canlral funclions and have been allocated to aclmty cost Categories on a basis consislenl WTth Ihg use ol resources. eg. allocating property costs by 11oor areas. lx per captta, staff ¢osts by time spent and other costs by their usage. 1.7 T4nglblo flx•d •Mots Tanglbla fixed assÈls arè m8asur&J 81 cost subjeci to valuallon. Dekwacn p. Land and building¥ 50 Years slraighl line The Tr (x¥wdw the re5Klual ofth¢ tangible fad ass&s to be wl to Ihe currn* vaiLE tr The gain or loss arising on th8 disposal of an asset is dotemirnwj as the differen belween the sale proceeds and the carwwry value of the asset, and is TectrJni$ed On net incomel{expenditure) for the
THE ELLEN AND DOROThY MLSON ALAISHOUSE CHARITY NOTES TO THE FINANCIAL STATEfdiENTS- CONTINUED FOR THE YEAR ENDeo 30 JUNE 2024 1% Inv•stm8nts Fix&J asset inv•stmen15 are lI1311Y measured at transacth)n price excludirvJ transaction costs, and ¥e subsequently measured al fair value at 8ach reporting dale. Chang8s in fair value aro r•cognig•d In net IrQmell¢pethtUre1 for the ye31. Transath'on costs are expensed a5 incurred. 1.9 Imp•lrnnt offixed asèts Al each r8POrtiru end data, the uarity revi&vs the carrying Bmounls cl its tangib assets lo delemino whether the is any InditAtion that thos8 ass8ts have Suffered an Impalrment loss. If any guch iThJicalion exSst8, the recoverable arnount of the asset is esllmated in order to determine Ihe ext8nt of the impaimenl loss lif any). 1.10 Ch ea•h •qulv•l•nts Cash ar cash equ1var1ts include cash In hond, depOts alcall wrth b8nk8, othershort-term liquid investmentswith orighal maturitw ofthree months or l•ss, and bank overdrafts. Bank overdrafts afo shown th1Th borrowlngs in rrentl18b11lt1e8. 1.11 FlnanclAI In8trument¥ The charty has elected to apply thè provisions ol Se¢trm 11 '8asic Financaal In8trum•nts' and Sedon 12 'Othgr Flnanclal IrAtruments I88, ol FRS 102 to 811 Its flnanclal In8truments. Financial itrUMentS are recognised in the charity's balanca sheot when th& charlty b•com•s party to thè Contractual pro810$ of the InStrLKnt. Flnancial as8ets and liabilities are offset, th the n•tamotJn15 presented in th8 flnanclal slat¢ments. when Ih•re is a legally enforcoable right to Set off the reeLJgnis&J amount$ and tPpre is an irtention to settle on a net basFS or to raallse the a88el and 8etUe lh8 Ilability slmutsnBouBJy. 1.12 Currnnt a•8•ts Bask fina131 ass$, which incjude debtors cash and bank balonceB, are rneasured at transactian prw including transacts)n ¢05ts. 1.13 Curr•nt Ilabllttl•• Trade cred618 ajp obligation¥ to pay for goods or Servi that have begn Bcquirgd in the ordinary courne Df opgthons from $uppllors. Arnounts payable are dassifRd as curr¥nt Ilabilthes rf payment is duewTthin one year or less. If not, they are presented as norpcurrent liabilities. 2. ACCOUNnNG ESTIMATES AND JUDGEME14TS In the application of the charity's accounting pc4ides, the trustees r8qulfed to ma(e judgements, estimate5 and aSsUmp0n$ about the carryiro amourt of assets and liabilitrns that are not readily pparenl from other sources. The e5tirnates and 8sso¢iated assumpOn$ 8re based on historical exp8Nence and othar factor8 that arg considtr8J to be retevant. Aclual results may dlffer Irom these aslimates. The est1rn8tes and underlying assumptsons we reviewed on an ongoing basis. Rewsions to ac£ounkn'ng estimes are recognised in the perJd In whth the estime is sed where th8 revisitsn affe* lY that period, or in the p8rioJ ofthe rewson and fvture peric¥Js whgre the revi0 affects both ¢urrenl and fijture periods. 10
THE ELLEN AND WILSON DOROTHY ALIASHOUSE CHARI NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 30 JUNE 2024 2 Incomè- Charft•ble Actlvlti unlGled OeBlgn4d Endowment Funds Funds Funds 2024 2023 Re?Klents contrlbuth)n8 Othét 28.953 500 2&953 1,0110 26.580 27N53 27,963 In 2023, all income from charitable aCtIvS related to unrothetsd fund¥ 3 Incorn•- InvoBtm•nt Incom• Unf•8trf¢t•d 0•8Sgn•ted Endowm•nt Fund¥ Fund Fund• 2024 2023 Ineomtr UK Ust•d inve8tment 153 2.417 2,570 S,48e 153 2A17 2,5TO In 2023, £2,187 related to dg8ign8lBd fund8. 4 Exp•ndStur•- Charltsbh A¢tlvltlM l Alm•houH•l Unrn•trtct•d D•&1gr•d Endowm•nt FundB Fund• Fund• 2024 2023 Man9n0 a918 Insuroncas Property rep8irs and malnten8nr Estate upkeep management ReshYent8' weNare SubscTlpt+ons Legal and proles6bnel feqs Accountancy Independent •xarninat*Jn Major repair wo3 5,527 1,081 9,580 7,494 5.527 1.081 9.580 4.429 1,105 8.909 2,904 so 1,307 S45 50 1.307 545 192 3,172 22.994 1,362 1,362 31,57S 27.786 94 53,239 In 2023, £31,575 related to deSnSted lunds. 11
THE ELLEN AND WILSON DOROTHY ALMSHOUSE CHARrr NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 30 JUNE 2024 S Tru•t None of the trustee$ IOT any per8 conneet8d with th•ml rec¥•d any remuner8Ioft or benefits from th chartty during tha ar othér than those noted belN. In¥utance CD¥er is tsken out by thé tru511o covèr the trustees Itom any k'abilitrths in the event of any genuino mkstakes made during their stewardship. 8 Employ Th8 Charity had no emplw•8 durfng tha yèar12023 nll Th• key manowment wrsonnel of thg Charity ar8 the Trust. The rnmun•rnticfi reCed by Ihg key mon498m•nt pgr8onn•l was £nil12023.. £niQ. 7 R•lat•d p•rty trnnMctlon• Th8r• wero no r&L4tad party transactions dumnq th• rI2023 none). 8 T•nglbl• fl¥•d a•••t# Land and bulldlngl T¢)t•l At l Juty 2023 and 30 June 2024 N•t Book Amounts At AI 30 Jun• 2024 501.854 501.854 £ 501,8S4 £ SOl,654 At 30 Junè 2023 £ $01,854 £ $01,654 The bulldlng8 known a8 The Effen Wilson CottBges, Lawrence Stree( York and land at Ihts same address. W8re b8qut$l to lh• trusl on tha amawmatron of Dorothy Wilscm's Chanty and Ellen Wilson's Hospital. The c*Jttage$ 4nd land ¢2n only be used as alrnshousèg for the ac¢grnmodation of re8ideTht8 in lurtherance of t arty'8 obl¢cts. The building, which c(xnprises 6 oknllings, and yround8. valued by Hunters surveyors on 12th FebNary 2013 In their fvlty refurbished ¥18te at £450,000. has no historic rt and 1$ represented In V balan¢e 8h8et by Ihe proporb.on of the valuation prior to the expendrture on thelr sub5wuent TefiJrt46hmèN. It 15 the Charity's pract8 to maintain this a8s&t in a continual ¥tote of sound rgpair and to make tmprovemenls thereto from lim? to tim• and accofdingty Ihe Tru$tees consKl8r that their valu? 1$ not impaired by the Pa&jo of time. 12
THE ELLEN AND WILSON DOROTHY ALMSHOUSE CHARrrY NOTES TO THE ACCOUNTS - CONnNUED FOR THE YEAR ENDED 30 JUNE 2024 In¥gstmonts Usted S•curitie8 Valuatlon At 1 Juty 2023 Athitions Dl¥posals RevakHOon 153,233 110,CJOOI 13,871 At 30 Jun? 2024 167,104 Hktoricul co¥t ol inveJtrn¢nts £110.14612023'. £117,834) ImYe•lm•nt• at math•t v•lu• coMprf••', Unrn•trlctsd D••lgnat•d Endowm•nt Fund• Fund? Fund• 2024 2023 M & G Charity Mult¢488•1 Fund- 60,432 Inme Units M & G Chaity MuM-AMet FMd- 368.849 Ac£UmulatiC Untts COIF Charittes Inveslm8nl Fund- 221.52 Accumulathx Unts 56,286 56.288 62,842 43,741 43,741 49,127 57.077 57,077 61,284 167,104 1157.104 153,233 An Inv•$torngnts rglatg lo dgBlgn•tsd ld& The 368.849 M & G Accumulated Units arg held * part of tha èxtr• ordinary rgpairfvnd. 10 D•blorn Anaty¥k? of debtm all tslllng dug wlthin onè y•ar Unrnstrfthd Oe¥lgn•t•d Endty*rn•nt Fund• Funds Fund• 2024 2023 Trade debtoTs Pr•pwn•nts & 8¢¢ru•d Incom• 2,130 638 881 881 881 2,7e8 In 2023, all ¢Jebtor¥ rdated b unr•stsid8d fund5. 13
THE ELLEN AND MLSOM DOROTHY ALMSHOUSE CHARITY NOTES TO TrIE ACCOUNTS- CONTINUED FOR THE YEAR ENDED 30 JUNE 2024 11 Creditor¥ AnaW4 of debtors f119 due vthhin onè year UnltrIct•d DMlyn•tgd Endowmofit Funds Fund• 2023 Trad• credstors Accruals & d•ferrwJ Incoma 1.702 932 1,702 932 269 2.634 2.034 269 In 2023. all cr•ditors r•lthd to unrostficted fijnds. 12 Fund Fund• •t 1Juty 2023 In¢0 Exp•ndltur• Trnn¥forn Inlout Funds •t 30 Jun• 2024 G•ln• Unmtrlctsd fund• 240.387 27,808 127,786 124,8171 215.390 nal Cyrlical and routlm maiTrtenan¢? fund Extragrdlnary rvpalr fufid 96,438 18,Q481 90,392 40,055 2,917 122.9941 32.863 13,871 e6.712 138.493 2,917 (22,9941 24.817 13,871 157,104 Total unmtrfct•d funds 378,B80 30.5rJ 160,780} 13I71 372N94 R•strlct•d fvnds Pennanent 8ndowrn e Am5house Cottag, Lawren Street. Yo Land, Ldrenc6 Street. York 270,000 270.000 25.0j 25,000 295,000 295,000 Total lund• 673,88 30.523 ($0.7801 13.871 667.494 14
THE ELLEN AND WILSON DOROTHY ALMSHOUSE CHARITY NOTES TO ThE ACCOUNTS - CONTINUED FOR THEYEAR ENDED 30 JUNE 2024 12 Funils- cothuod Plovious year vna8 at lJuty 2022 unas •t 3D Juno 2023 Incoffl• ExpendltUf8 Transfèrs Inlout Gain 110 Unrn8trl¢t•d fiEnd8 es 245.274 29,879 121,6841 {15,2861 2,184 240,387 Cyclical and routine Extr¥ordinary repair 87,223 64,290 11,215 4,071 98,43B 40.OSS 2,167 131.575 1,102 151,513 2,167 131,5751 15,288 1,102 138,493 Total unrestrfctsd funds 396,787 32,046 153,2391 3.2B6 378MO R••trlct•d fund• 6 Arn6houBe Cottag88. 270.000 Land, LawrCè Stréét. 25,000 270,000 25,000 296.000 2.000 Tothl fund• 691.787 32,046 153,2391 3,286 673.880 P•nnan•nt •ndowm•nts The 8 eotlagas kn¢Jwn al Thè Ell 80n Cottages Iformerty Ellen Wil¥on'¥ Hospit8118nd land adInt to the cottages obtalned by the trust on the amalgamation of Elbn Wllson's Hospital ¥w1h Ihe Irust on 12 Juty 2011. The trustees obt8lned a valu8lJon of the cottages in thelr rgfurblghad slate, on an mwket basis, und•rtakèn by Huntsrs Sutv¢yors a8 of 12 February 2013 of £450.000. The Ignd attached to the coltages w99 V8Iu8d by th• trusttts at £25.000. The vernIng thcum•nt states the prop?rties can be used onty as almshouses for the accommodation of widents in fyrlheranee of the choritys objects. D•slgnat•d fund¥ The transl•rs to 95A8t8d funds ar• in xcordance with thg provisi$ of the govemiro dcUment wh¢ch raquims thè ehority ta m8intaln an &xtraordinary Tepair fund to be used for extraordinary repairs and the (mpiov8rnent or Tebuilding ol the homes of the charity, •nd a %ydi¢al mAintenance fund wbieh Is to be u$ed for ordinary repwr8 and Maintenan ofthe Chttrf prr¥Jerties. The amounts transferred tr> the fttnd$ arè in aCCdanCe whh the recommendalic5 of the National Aknshouse AssrLHtr'on. 15
THE ELLEN AND WILSON DOROTHY ALMSHOUSE CHARITY NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 30 JUNE 2024 13 Not a8¥0ts by fuftd UTrd•slgnatfjd D•slgnatod Endovffliont Funds Funds Fund Totsl Fund8 Curr•nt y•ar Tan9ible Fix&J As8 Inveslments Cwrent Assgf8 Curr•nt LIablt9& 206,654 295.1)00 501.854 157.104 11,370 12,634 157.104 11.370 12,6341 AI 30 June 2024 £ 215,390 £ 157.11)4 £ 295,QW £ 667,494 UThduignat•d DBBignat•d EDdowm•nt Fund• Fund• Fund• Fund• Comp4r•llv• y••r TBnglble Fixed Assats Investm8nt8 Current Assots Current Liabinligl 206,654 295,0 501,654 153.233 40,639 (21,6481 1S3.233 40,639 121.6461 AI 30 June 2023 £ 247.293 £ 131.587 £ 295,000 £ 673,880 16