Charity retiOll Dwrkn.. 225852 John and Eliza Jelley Homes for Old People Report arwj FiDancial Stst¢ments for the Y¢ar Ended 31 Decern 2025 RWB CA Limii¢d Nonbgate House Notth Gate New Basford Nottingham NG7 7BQ P4*101
John and Eliza Jelley Homes for Old People CoDteDts (conthiued) TnLStee5' Report 2to3 StatettLCllt of Tn. RwDsibilities Independent EAatDin*s Report Stst¢ment of Fitiala1 A¢tiTrities 6t07 Balance Sheet Notes to the Fin#ti¢ial Statements 9t020 16 16
JohD and Eliza Jell¢y Homes for Old People Reference 2nd Adnthiistratlve Delails Trn$te¢s C N Cullen G Fither J F Fither J Heaiey J Olpin C J Powell Chrity Reg5stratloB Number 225852 Printipl omee PO Box 11228 Nottingbam NG14 6YY Independent EA#llDer RWB CA Limited Northgate Ho North Go New Basford Notyngham NG7 7BQ Pwl
JohD and Eliz Jelley Homes for Old People Trnstees. Report The trustees prr5Cnt tb¢ atmu21 report together with the financial tstennts of the Charity for the year etsjed 31 Deceznber 2025. Objectfves ttsvitl Objects 4im$ The principal activity of th¢ Cbarity is the provision of for old people who are iticapable by a8¢ or itthllty of earnillg their owll living and wbo hw¢ l¢d respectsblc. virtsJou& sober and uprigbt lives. So far &5 practicable PfrIe¢¢ slwll be 8iveD to those ll0 are naiives o( or bave jiv4 many year5 in or llear, the City of Nottingh Public benefv thwing the year UDder review 26 propertie4 Coll[1$108 20 f]ats and 6 Ixiuses, wer¢ made avai]able for re5idcnts. These showed all occupancy level of 98Y• duTiD8 tbc year. with TTuses using the void periods to upyade the properties r¢ady for new re5Ldents. The tr]stees confirm that they have ¢onwlied with tht requittts of s¢ction 17 of thc CIwL"tie$ A¢t 2011 to bave due rewd the public benefit guidan¢e published by thc Charity Cots)mis5ion for ED8lattd and Wa]e& Flnxncial revlew Residents Conthl05 ined by £14.720 ¢0 £129,502 8nd illvestsnent income iTreas by £59 to £13,701. Totsl incorne increased by £19,041 to £147.466 whicb ]ludeS donatio#s of £4.262. Totsl expenditure reduced to £134,151 compared to £160,991 for 2024. A totsl of £45,819 incurrcd OD cJrli¢al and extraordinary property repaiTS sUTDMsed on page 13. General property expenditjre amounted £66,513 and management and
dtyinistration £21.819. This Iw result¢d in a SwpI of Ion* over exp1th of £13J15 for the ye•r.
At the Bance Sheet date investsnents at market Yalue totall ts) £363,779 with an uDreaiised gain of £37,047 whilst market Yalu¢ ofthe pmperty was esthblistr¢¢d at £1.106,661 with an uDrealis¢d gain of £306,661. After addirtg the increase iti revaluation of Sets of 343.708 and Det for the year. totsi v81ue of th¢ bala[e Sheet increascd by £357,023. lvhen *Jded to fimds brought fonvard from the previous year. tota] fimds ¢aTried forward arnounted to £1.530,109. The TnLStees coLsider that the fJnan¢ial position ofthe Chan'ty oll 31 December 2025 w be satisfactory confrm that tw have Ate a&sets 8vailabl¢ to th¢ir obligation Policy on rtserveJ It ts the policy of th¢ ChaTity to rnasntsin utirtsthcted fiJDds whicb provide sufficient funds to cover monagem¢nL administAtaon and suppon $ts including Maintena[ and ny)demisatioD costs. £393,201 beld in unrestricted at 31 December 2025 {2024: £368,510). Thc ChariWs alllL%hou5e$ aTe r¢¢ognised within the Aceounts at their valuation of £1,106,661. Reflecting the fact that thc almsbouses are to the charitys operations the Trust¢¢s establisbed a de8LgThated fi]j. the Property R¢valuation FunQ to matrh th¢ value of tbe propery CTently Inveslmerytpobry andobietliv The Trustee5 invest any tnonies not r¢quired for the Irrllriate putpose of thc Chtirity and ttot 00 deposit at the Charitys baDker5 ill securitie5 in wlJi¢h Trust tnODey may by law be illve5ted P8g¢ 2 P•J•4r122
John and Ellza Jelley Homes for Old People Trustees, Report (continued) Structurfy govern#nte and man#getneDt NAthre ofgowern¥ng documenl The Trust is a registered c]wity which was forn)ed under the Will of the18te derJall John Jell¢y died on 17 April 1914. Under his Will he directed thY4t hL5 Exc¢utors and Tntstees should build and mainthin alTnshouses in the City of Nottingham. Land was eventually purchased on Derby Road. LentOJL Ntsttingham and the ahnshouses werc builL twelve in 1924 and four in 1926. Recruilmenl andappointmentoftrusle Trustees have the w)wer to appoint tiew trst¢es in place of those dyin8, retiTing or becoming incapable to act New tnJst¢es ar¢ WrUit¢ on r¢¢ommendaiion. for th¢ir experience, empathy, a[ knowledge of the Charity And ¢0 maintain the skills and Composiiion of the trustee body. Induction tind truining oftrustees The snduction of Dew twstees is Carried out by of a d¢tail¢d briefing at a fidl meetin8 of the Trustees. OrgAnisotionAI 51Thcture At their biajjnual meetings the Trustees agree th¢ broad strat¢8y and areas of a¢tivity for tbe Cbarity, iticludin8 eonsi(kration of the occupancy IEvels. property and masnienan¢e issues and a d¢tailed review of the fncIal position of the Charity. The day to day thini5tration of th¢ prop¢rtlC5 and th¢ Welfa of the r¢sid¢nt8 IS delegated to the s¢h¢m¢ mat)ager and the ¢lerk of thc Trustees. The annual r¢port Was approv¢d by the trustces of the Charity on 4 March 2026 and sigthed ot) its b¢haltby.' C N Cullen Trustee Page 3 P4•5of
John and E117A Jelley Homes for Old Peopl¢ Stydtement of Trustees, Responsibilltles The tnjstees ar¢ 3p0stb1e foT pf¢pAring the tru5tees' report at)d the fLnaDcial statements in accordanc¢ with the United Kingdom Accounting Standards Iunited Kmgdom Getterally Ae¢ep*d Accounting PrtiCe) and applicable law and regulations. Th¢ law applicable to charitles requires tbe trustee5 to prepare finallc1 statemeDts for uch fittancial year which give a true and fair view of the State of affairs of the Charity and of the incoming resources and application of rc50ur¢¢$ of the Charity for that period. In preparizjg these finaTLcial statements. the trtte$ are requir¢d to.. 5¢1ect Suitable &ccounting policies and th¢n apply them consistently. obs¢rv¢ the method5 and pritt¢ipl¢s in the Charities SORP,. t[ke judgements and estimat¢s that are rea50nY4ble and prudent" stste whether applicable aecounting sthndards have been follow, Subject to any nl¢rial departures dis¢los¢d and ¢xplaincd ID the fit)ancial statements. and prepare th¢ fncIal statetn¢nts on the gosng concern basis unless it Is It)8ppropriate to presume tbat the Charity will continue in business. The trustees are responsible for ke¢ping proper acGounting records that di5¢1o$e with reasonable ac¢ura¢y at any tinje the financial position of the Clwity alld enable them to ensure that the financiol statcment8 comply with the Charitse5 Act 2011, the Charities (Acctsunts and Reports) Regulations 2008. and the provisions of the constitution. The I)Ste¢S are also r¢sponsible for safeguarding the assets of the Cbarity and henct for taking r¢asonable Steps for the prevention and d¢te¢tion of fraud other Ielarities. The rwstees are responsible for the maintenance and integrity of the ¢orporat¢ and financial infomjation in¢lud¢d on th¢ Gharitable company'5 w¢b5jte. Legislation gov¢rning the preparation and di8s¢minatioa of fiDancial $taten]en ay differ from legL$lation in other jurisdi¢tions. Approved by the ttitstees of th¢ Charity ¢)n 4 March 2026 siwd its behalf by.. C N Cullen Tn¢ Page 4 Pa9•6of22
John and Ellza Jelley Homes for Old People Independent Exydminer's Report to the trustees of John and Eliza Jelley Homes for Old People I report to the trustee5 Qn Tlly examinatson of the ac¢oum of Jolm and Eliza Jelley Homes for Old People for tbe y¢ar ¢nded 3 1 December 2025. Reiponsibilititt and b15 of report As the Charity trustces of John aTKI Eliza Jelley Holl& for Old People you ar¢ rwnM7*le for the preparation of the accounts in ordanc¢ with the rcquirell of the Ctwilies Act 2011 ('the Act.). I r¢port in respect of n)y examination of the JOI and Eliza Jelley Ho[[S for Old People's accounts carried oui uDder se¢¢ion 145 of the 2011 Act and in caThyin8 out EDY examination I have followed all the applicable DircctiOLS given by the Charity Conllnission ulld¢r s¢¢tion 145(SXb) of the ACL Independ¢nt £ter,1 5t%tement I have ¢ompl¢ted my exanJinatioD. I confirni tbat no material Jnattery bav¢ come to my attention in c4Jnncction with the exatnill#tiots tne Ca to bclicve that ID any rnatcrial rc5pea'. l. accounting records wete Dot k¢pt r¢4)ect of John and Eliya Jell¢y Hom¢s for Old People as rcquTrcd by section 130 of tbe ACL or 2. the acCot$ do not ?rd with those Tecords. or 3. th¢ 4CCOUDts do not cornply with the a¢¢ounttng requiretDents concerning the form aDd ¢ODtent of accounts s¢t out in the Charities (Accounts and RepDrtsl Regulatiow 2008 other than any requiremet)t that the a¢wunts ve a'true and faiT vi¢W which i5 Dot a Tnatter Gonsidervj &5 pan of 8n ind¢pendeTrt examillatio. I have no ¢on¢ems and have come across other matws in wDnedion with the examination to which attention should b¢ drawn in thi5 report in orderto ¢nabl¢ a propcr uTrJcrthding of the accounts to k reached. Nicholas William Bonnello FCA RWB CA Limited Nonbgate House North Gate N¢w Basford Nottingba NG7 7BQ 4 Mar¢h 2026 PaBe 5 Prysfrf22"
John and Eliza Jelley Homes for Old People Statement of Flnancial Activitles for the Year Ended 31 December 2025 Unrestricted funds Total 2025 Ineomt and Endoirn*nts from: Dot)ations and legacies ChaTitsble actTvities lttvesttnent incorne 4,263 129,502 13.701 129.502 13,701 Total income 147,466 147,466 Expenditsre on: Cbaritsble activities (112.332) 21,819 (112.332) 21,819 Total expendinr¢ (134,151) 343.708 (134,151) 343,708 Net incornc 357,023 357.023 Net ttLovetyM)t ID fvnd 357.023 357,023 Recon¢iliation of futtds 1,173,086 1.173,086 Totsl fiJnd$ callied forvdrd 15 1,530,109 1.530,109 The notes on pd8cs 9 to 20 forni intewl part of these fiDancial statements. Page 6 Illll P•p 91122
John and Ellz* Jelley Homes for Old People Statement of Flllanclal A¢ttvlties for the Year Ended JI December 2025 (continued) Tots] 2024 fuDds Note Incon and EndowrneDts from: Donations and legacies Charitablc activitLCS Inveslrnettt incorne 114.782 13.642 114,782 13.642 Total in¢ome 128.425 128,425 Expettditure on: Charitable acttvities Other expenditure (139.981) 21,010 (139,981) 21,010 Total expenditure (160,991) 13.017 (160,991) 13.017 Net expendItt¢ 19,549) {19,549) Net movem¢Dt in fi]nds (19.549) (19,549) Retontlilxtloll of fuDds Toral fi]nds brought fonvard 1,192,635 1,192,635 Total fiumls carried fotwaTd 15 1.173,086 1,173,086 All of the Charity's artivititts d¢rive from conlittuing operations durmg the aEKsv¢ Iwo periods. The 0t¢S on pages 9 to 20 fonn an illtcgr part of these fina181 stst¢ments. Page 7
John gnd Elfiza Jelley HOM for Old People (Regi5tr8tioD number: 225852) B4lan¢e Sheet as at 31 December 2025 2025 2024 Nots FLxed Assets Investsnents 10 1,470.440 1,103,217 Current a58ets Debtors C¥sh Ai bank and in baDJ 13,593 47.112 60.705 4272 67.103 12 71.375 Creditors: Amounts falling due wltb5n ODe year 13 1.036 1,506 Net current xtsets 59,669 69.869 Net uets 1.530,109 1,173,086 Fvnd• of the Cbarity: Unrethicted itt¢ome fwi UDr¢strird fijnds 1.530,109 1.173.086 Totsl funds 15 1,530,109 1,173,086 The fittanctal Ststerr on page8 6 w 20 w¢r¢ approved by the trle¢s, aThl authoriaed for issue on 4 Mar¢h 2026 and 5igDed on their b¢half by." C N Cullen Trust¢¢ The notes oll pages 9 to 20 fo an inte1 part of these finattci81 sth*m¢nts. Page 8 P10122
John and E]fiza Jelley Honyes for Old People Note% to the Financial Statements for the Year End 31 Deeember 2025 l A¢counttug poM¢lu Stalement of eompllanee The financial stateTnents have been preparal in accordance with the se¢tsnd edition of the Clwities Ststement of Recommended Pwtice issued in (ktober 2019, the Financial Rep)rting Standard applicable in the United Kingdorn and Republic of Ireland IFRS 102) and the Charities Act 201 I. B$ls ofprtparatlo John and Eliza Jelley HoJ)M for Old Pwpl¢ meets the definÉtion of a public benefit entity utsder FRS 102. The accounts {fJnan¢ial $teMents) have b¢en prepared utmlcr the historical e05t convention with itcml rcco8Dised at cost or transaction value unless othThse stated in the leaUt llot¢ls) LO thtse ac£outtts. Going concern The trust¢¢5 con5id¢r that th¢te ar¢ tto matsrial uncertainties about the Cbartws ability to continue as a going oncern. Ineome iDd endowm¢nts R¢sidents' eontributiODS are accowitrd for ou a a¢¢nwis tosis. when it is probable that the incoll will be re¢eive ft legacies Donation5 and legacies tre reco8tiised oll a Teceivabl¢ blS when receipt is probable ad the anulli can be Tehably measured. InvestsehtiM¢oMe Itsteresl on fidS held on deposit ts iD¢luded when receivable the arUllt ran k mwur¢d r¢]xably by the Charity,. this is noMllY upon notification of the inteT¢5t paid orpayable by the bank.DiTridCjs are recopliscd once th¢ dividend ha5 been declarrd alld itifiCatiOn b&$ b¢cn rccciyed of the dividcnd due. Eipelldltwre All exp¢ndiDJre is recognised once there is a 1¢8al or conslructive obligation to thai up¢nditure, it is probablc seitlemeni is requircd and the amount cau be tllwured re1ly. All costs arc alloced to th¢ applicable expeoditure heading that a8gregate sirnilaT fosts to that caie80ry. Whcre costs cannot k dir¢¢Uy attributed to particujar headings they have bttn allocated on a basi5 ronsist¢nt with the of resource5. with central stsff costs allocated on the ba5i5 of time sp¢n(, aDd dcpreciation charges 8lloca*d on tb¢ portion of the asset'5 use. Other suppon costs are allocated based on the spread of stsff COSLS. Chorilqble 4rtiwMi¢s Charitable exPeIltUre eoTnprise$ those costs by the Charity ID the delivery of its activities and services for its beneficiaries. It include5 both costs th31 cat) be ailocatcd dire£tiy to sucb activities and those costs of an indirect Page 9
JobD and EIi7A Jelley Homes for Old People Notes to the Financi Statements for the Year Ended 31 December 2025 (continued) Txatlon The Charity is coL%idered to the tests out in Parngraph I Schedule 6 of the Finance Aci 2010 and therefo it meets the def1¢10n of a eharitablc cowy for UK corporation tax purposes. Ac£ordingly, the Cjwrity is )ten(ially exempt from taxation in rwect of iD¢ome OT capital Wdins received thIn categories covered by Chapter 3 Part I l of th¢ CoryK>ration T8x Ac¢ 2010 or Sectiot) 256 of the T8thti0tt of Char8eable Gains Ac¢ 1992, to the extent that income OT gaiDs are applied exclusively cbaritable pury)oses. Investment properti Investment property is carrted at fair value, derived from the Current ttharket prices for compardble real estate d¢t¢rnd annually by Tte¢s.The Tre5 ob[v•bIe market prices, adjusted if necessary for any difference ID the nAtt¢, l¢Katioll or condition of the spxific &eL Changes in faiT value are reco8ni5a in pmfit or loss. Fiied ast knvestments Fixed a5s¢1 investD)ents, other than prts related inve5ttncttw are inclllded at market value 81 the balance sheet date. Realised gait)s at)d losses on inveshnents are calculated as the differenc¢ between sales proceeds and their nwket value at the Start of the year. tsr their subsequent c05L and are Charged or crcth'ted to the Statement of Financial Activities in the period of disposd. Unrcalised gain5 and losses represrnt thc n¥)vu¥wrt in market Wdlues during the ye•T and aT¢ credit1 or charged to the Sthtement of Financiol A¢thvities b&A on the nwk¢t valu¢ at the year en Cash and csh equiY*knts Casb and ¢asb equivai¢Dts cornprise cash on and ¢all dctxjsits. al other $hort-t¢mi bighly liquid inYe51rneDts that are readily collvertible io a known a0Unt of eash aTrJ are subject to an insigDifitant risk of change in value. Trxd¢ creditors are obligations to pay for good5 or &ervkces that have b¢¢n acquired Én the ordinary course of business trom supplier5. Accounts payabl¢ are c11fiCd current liabilities if th¢ doe5 not have an unconditional righL at the end of the rcporting periol to d¢f¢r settlernent of the creditor for at least 1ve month5 after the reportillg date. Ifthere 18 an UnconditioTl right to d¢f¢r 5¢ttle[t for at Icast twelve nionths after the rqrting date. they are presented 2$ n0ts4Umt tiabilitie5. are reco8Di5ed initially at the Iration price subsequently Meas at amortised cost Ing the effective Page 10 12of22
John and Ellza Jelley Homes for Old People Iyotes to the FinancRal Statements for the Year Ended 31 December 2025 (coDtlnued) Fulld structre Ujjrestricted inco funds are genero1 that are av8111¢ for use the truste¢s% diTetion iti furtherance of the obje¢uves of the charity. Tbe Extraorditw Repair Fund bas been sei asid¢ out of UDTestricted fimds for the spe¢ifi¢ purpose of providing for the cxtraorditiary repair. unprovernent or rebuÈlding of the allh0 and any other propety belongin8 to the Charity. The Cy¢li¢ai Maintenance Fund has be¢n s¢t aside out of utres¢ri¢igJ fijnds for the specific pwpos¢ of fidIng cyclical repairs ro th¢ almhouses and Y other protty belonging to the ¢l)8rity. The annual traL8fers to the Extraordinary Rqjair Fuj alld the Cy¢lical Maintrnancc Fund are b&8ed on guidance proMd¢d by tbc Almsho¢ As50ciatio The Property Revaluation Fund has been established by the Truses tnatcb the value of the propety sbowTL on the Ba]anc¢ Sh¢¢t to reflect the fact that the a]DL8houses are fundrntal to the Chariiys operdtioThs. FID•n¢iAI illjtruments CIoS5ificqrf• Financial ass¢ts and financial liabiliti¢s are recognised when the Cbarity bee4m*s a party to the contractual provisions of the instrumeni. Financial li3biliti¢s and equity 1n5thune aY¢ ¢lassificd according to th¢ substaDce of the ¢otttractual arran8em¢nts ¢ntered into. An cquity instnjmcnt is any contract that evidaKes & residual interest in the assets of thc Charity after deducting all of its liabilities. All financial asscts and liabiliti¢S are initially rneasul 4 trarLsaction price (itidudm8 traDsaction Gosts), ¢x¢¢pt for those fit)an¢ial &qsets classified as at fair Yalue thmugb profit or Ios5. which are initially KsUd ai fair valu¢ (which is norDully the traD5#¢ti0ts pric¢ cxclwjitjg tTallsa¢tion unle55 the aTTangwent constitutes a fllWlC]ng transaeiion. If an arrangement eonstitute5 a fiTJan¢ing transactio the finala1 asset or financial liability is measured at the pr¢s¢t)t value of the future paym¢nrs discounted at a markei ratr of interest for a simhlar debi instruTtrnL Fi¢Jancial assets and liabilities only offset in the stst¢ment of fiDanctsl position whw and only when there ¢xists a legally eDforceable rigb( to ser off the reco8wsed amouots at)d the Cbarity intCDds either io settle on a net basis. or to realise the asset and Settle the liability simulDe01Y. Financial assets ar¢ d¢re¢0]sed wbeD alld only wh¢n a) the CODtr8CDJal rigbts to the cash flows from tbe fiJwi¢ial asset expire or are settled, b) the cbon.ty tnDsfer5 to another party sub$tat)tially au of the risks And rewards of ownership of the financial el or c) the Charity. despite baving retairwj some, but not a]1. SiPLificant risks and rewards tsf ownership, b&$ transferred control of the &8set to another party. Fillattcial liabilLtie5 arc dcrt¢(Jgnis¢d only kn the obligatiOD wified in th¢ contract is disdty cancelled or expires. Pag¢ll
John 2nd Eliza Jelley Homes for Old People Notes to the Finaneial Statements for the Year Ended 31 December 2025 {continued) It)¥esulltnts in non<onvertbL le preference 5harcs and Th)n-puttable orditiary or preferenc¢ shares (where shares are publicly traded or their fair value is rciiably llJsurnbl¢) are mwured at fatr TAlue throu8h profit or105s. Where fair Iavesiments in subsidiaries and &850ciates are Theasw¢d at Cost iwairmenL For inveslrnents in Subsidiaries 4¢quir¢d for consideration iticludmg the issuc of share5 qualifym8 for mcrgcr relief. cost is meas by reference to the nolal value of the shares i55ued plus fair ylle of other collsiderntiot¥ Any ptemium is ignored. F4ir vqlmt The best evidence of fair value is a quoted price for an identical asset io an active tDarkeL When quoted prices are UDavailabl¢. the pri¢¢ of a recent trantiOn for an identtcal a&set provides ¢videDce of fair value as long a5 there has not beeD t sigwfiwt cbange in econornic ¢ircunL8tso¢¢s or a SI8fiCant lapse of timt sir¢ the transaction took pia¢e. If the market LS Ilot a¢tsv¢ at)d recent trarLsactions of an ideDiic41 OD their own are not w good estirnate of fair value. the faiT value is esiinwt¢d by usin8 a i•. 2 Ineonx frrjm doDatlow aDd legtles Unrestricte41 funds General Total rundg DoDations and legacies: DoDatitsn8 from individua]s 4,263 4.263 TO* for 2025 4.263 4,263 Tot for 2024 3 Income ehArhble •ctiwitl Unrestricted fuDds Gener Total (ullds Provision of ahnsboty 129.502 129,502 Totsl for 2025 129.502 129,502 T•t#l for 21124 114,782 114.782 Pa8e 12 P¥• 14 of22
John and Ellza Jelley Homes for Old People Iyotes to the Flnanclal St¢ements for the Year Ended 31 December 2025 (eontlnued) 4 Investment Income Unrestrkted Desl8ll•ted Total fundl G¢nerAI Income from divideods: Dividends receivable from other listed investmts Interest receivAble and similar income; Intcrc51 receivable on bank deposi 11.165 2.103 13,268 433 433 Toil for 21125 11,165 2,536 13,701 Toil for 21124 10,781 2.861 13.642 5 Expettdlttsre eharltable ¢dvlO Urtrethleted fiÉDd• D#lEnAt¢d Gerter TotAI 2025 Repairs ond renewals Wat¢r rat¢1 Insura¢ Electricity less r¢¢overi¢s Selective License$ Expenses durin8 modcrnio81ion of Subscriptions Travel ond $ubsiJtsn¢e Proftssiona] fees 42,677 9,903 3,675 4.379 2,261 42,677 9.903 3,675 4,379 2.261 45.819 399 74 2.945 45.819 599 74 2.945 45,819 66.513 112.332 P8ge 13 15a122 ':
John and Ellza Jelley Homes for Old People Notes to the Financial Ststements for the Year Ended 31 December 2025 (continued) Unrestrleted funds Deslgnated Gener#] TotY4l 2024 Repairs and renewals Water rates 30.036 4.313 3.672 5,393 6,128 6,362 160 30,036 4,313 3,672 5,393 6,128 6,362 160 Garden maintenance Electricity less Tecoveries Selective Li¢enses Advertising Property Tepèirs Sub5CriPtiotss Travel atsd subsistance Professional fe¢s Charitable donations 81,502 81,502 583 12 583 12 1,800 20 1,800 20 81.502 58,479 139,981 6 Otber expendlture Unrestrlcted funds General Total 2025 Total 2024 Clerk at)d irysitor fees Other offi¢¢ expenses Sundry expellses A¢coutttancy fee5 18.608 612 1,759 840 18.608 612 1,759 17,974 720 1,518 798 21,819 21.819 21,010 7 Trustee$ r¢muDeratiOn and expenses No tr$teeS, nor any persons ContCted with bave received any remunerntion fron) the Charity the year. 8 Independent ex4miDer's r¢mNn¢rAtlon 2025 2024 Examinaii¢)n of the financial statements 798 Page 14 P40 18 of22
John and Eliza Jelley Home5 for Old People Note5 to tbe Thancial Statements for the Year Ended 31 December 2025 (eontitiued) 9 Tax8tlon The Charity Is a restered charity and is therefore exempt from ¢axatioiL 10 Fiitd Asset lllYestDWnts 2(J2S 2024 Investment properties Other inv¢stmettts 1.106.661 363,779 800.OIJ) 303.217 1,470.440 1.103,217 Investment propertles IDve$tment propertle$ C05t or Valuitiou At l January 2025 RevaluatlOD 800,0(K) 306.661 Ai 31 December 2025 1,106,661 Provis1011 At 3 1 December 2025 Net book Yalue At 31 December 2025 1.106.661 At 31 De¢ember 2024 8W,000 The investment PTopertJes, comprising thc a]mslJouw at Derby RO Lentory Nottingbam were valu¢d by the Trustets on an open tnarkct existin8 basks. There has been no valuaLion of inves¢mcnt prom by arh indqjuthnt valu¢r. Pag¢ 15
John and Eliza Jelley Homes for Old People Note5 to the Financial Statements for the Year Ended 31 December 2025 (¢oDtinued) Other Investments Investments Totxl Cost or VI110 At l January 2025 Kevaluatio Addition5 303217 37,047 23.515 303.217 37,047 23.515 At 31 DeceDiber 2025 363.779 363.779 Net book value At 31 December 2025 363,779 363,779 At 31 December 2024 303.217 303,217 The to market V8iu¢ of listed investm is made up of M&G Charity Multi Asset Futmts 49.464 Income shares (General Fund) £51.156 {2024.. £45,918) aA 2218 Accumulation shares {D¢signated Funds) £312.623 (2024.. £257,299). The historical ¢ost of these fijnds as at 31 De¢¢mber 2025 is £238.320 (2024.. £225.9701. 11 D¢bto 2025 2024 PrepaYts 13.593 4,272 12 Casb aDd ¢sh ¢qulvAienll 2025 2024 Cash at bank 47,112 67.103 13 Creditor8: fthg dlle within one ye*r 2025 2024 Trade Creditors A¢¢nJ4]s 195 841 822 1,036 1,506 Pa8t 16 P•a• 18 of22
John and Eliza Jelley Horne5 for Old P¢ople Notes to the Financial Statemellts for the Year Ended 31 Deeember 2025 (continued) 14 Penslon and other ycbemej Defined contribution pethsioll scheme The Chariry operdtes a defined Contributiott pension schetDe. Tr Pe10n C05t charge for the year Tepr¢s¢nts ¢ontributions payable by the Chartty to the sch¢m¢ and arnountcd to £Nil (2024- £Nil). Page 17
John and Eliza Jelley Homes for Old People Notes to the Financial St8tement8 for the Year Ended 31 D¢¢ember 2025 (continued) 15 FuThds her recoEnised aln91{loes) Bal*ntt at I JinuAry 2025 Incoming re$ourcoi Re$ourt expended December 2025 Trgnsfert UDreJtrlcted fundi Genernl General Fund 368,510 136,301 {88.332) {28,517) 5.239 393,201 De51gnAtsd CyLIiLal Mainien8nc¢ Fund Extraordinary Rcpair Fund Prop¢rty Rcvllluation Fund 128.5171 117,3021 28,517 4,576 800.000 11,165 31.808 306 661 30.247 106,661 804.576 11,165 45,819 28,517 338,469 1 136.9011 Totgi fuDdi 1.173.086 147,466 134.151 343.708 1.530,109 Page 18 20c122