COLLINS & CO
CHARTERED ACCOUNTANTS & REGISTERED AUDITORS
EST 1990
PJCIMY
26th June 2025
The Trustees
Vanbrugh and Tempest
Almshouse Charity Trust
7 The Serpentine
Aughton
L39 6RN
Dear Sirs,
Matters arising during the course of our work for the year ended
311t December 2024.
In accordance with our nomal practice, we would like to point out that as far as we are
concerned, there are no material matters which we feel need to be brought to the attention
of the trustees in respect of any weaknesses found in your systems during our recent work
for the year ended 31st December 2024.
We would like to tske this opportunity of thanking you for all the co- operation given to us
during the course of our work.
Yours faithfully,
Collins & Co
P J Collins F.C.A
Suits 13 Hattersloy Hou8e, 1 Hattersley Court, Ormskirk, Lancs L39 2AY
Tele 01695 $77557 Email:
aul
collinsco.co.uk
T Number 548- 5981- 88

Vanbrugh and Ternp￿t Alm8hous¢ Cbarlty Th￿¢
Flnan¢knl Statements
for tho year ended 31 December 2024
COLLINS & CO

VAnbrugb And Tempest Almshouse ChaTIty Th￿l
227244
Rev A Housley
10 Church Lane
Aughton
L39 5SB
Corre8pondence Addre8S
7 The Sc￿entine
Au8hton
L39 6RN
Reportlng Accountant
Mr P J Collins F.C.A.
Collins & Co
Suits 13 H&tter8ley House
l Hattersley Court
0rn￿1Tk L39 2AY
The Royal Bank of Scotland
Drnmmond House
l Redheughs Avenue
FAainburgh
EH12 9JN
Solldtors
Ixckinson Parker Hill
22 Derby Street
orn￿kirk
L39 2BZ

VaDbrn8b gnd Temptst A￿D￿￿(￿￿e Charlty Trust
ALYounts for the ye4r ended 31 D¢￿ber 2
al and Admlnkntlve Inforniadon
The Trust was set up under the Charities Act 1960 and complies with the requirements detailed in the
sealed let￿ from the Charity Commission dthl 15th Febn￿Y 1967, for Ihe Charity set up by The Charity
Commissioners on 29th Awil to prov&(k suitabl¢ aceommodation for appointed almsE*rsons.
VAnbrngh and Tempc8t Alm8hou8¢ Charity Trust 18 & Regi8tcred Social Housing Providcr and 08 8uch is
subjezt to the Housing Act 21NJ4 and the Accounting Dlrectlon for priv&le registered providers of social
housing 2022.
the yev. the followlD8 Served a8 .
Rev. A Housley
Administr&tor
Mr A Southern (to 30ffjfn4) then Mr A Thomp8on (from OIA)7r24)
(Xher Thiste¢s Mrs M Brook
Mr P Fogdcn
Mr P M088
Mrs B Moss
Mrs M Ellam8
Mrs P OBrien
The I￿81¢¢S havc ￿tablish¢d a 8ystem of internal control which is appropri&tc for the siz£ and natyjre of the
or88nisation. Tr trn8tee8 coNidcr that thc 8y8tcms wcff thiuate WKI eff￿tive during the year.
The trn8tct8 h&ve undcrtaken as ￿8e88m¢nt of thc charity8 compliance with the Governmce ond Finhn¢ifil
Viability Stsnd&rd.
The Thistee's met durin8 the year, and the following decisions w￿r mad¢:
The Thistees agtred thc 4nnual ststistiol retum to HomeB England and tho signed the prepared
by Collin8 & Q>.
They arrAn8ed for repairs to variou8 areas of the site a8 required.
Trlnance
There was a deficit of £3.589 (2023 Surplus: £6.161) for the year. This is mainly due to an incre88e in
oimtin8 expeNlittur. Dotably payments for ga8 and the rtfurbishment of Fljt No 3. We also Jtceived
g¢nerou8 donation of £4(K) and intr(xlu¢ed a monthly service charge to tenants. The trust remains in a 5tr1)ng
rin8nciai tM)sition. A transfer unable to be made to the Building Fund ift May 2024, (2023.. £10,(KM)).
The trus*es aTr comfortable with the ffserve8 held and the spread of between NAACIF and th¢ RoyAi
Bank of Scotland.
Expendilure will continue to carefully monito￿1 and rents and scrvic¢ ¢harg¢s will be ￿vIeWed to
en8ure the Trust a stable financial ba818.
All rents are paid by standing order.
Health and Sofety
British Engineering S¢rvic¢s ¢any oul gn El¢Lti1￿1 Installation Condition inBpe£tion on a 5-ye*r cycl& The
last such inspection tIM)k pla￿ on I IAiif2023.
No lry)s¢ c&sh is k¢pt by the Thist on any of its premises.

Accounts for the year end￿ 31 December 21124
Tn*e8 Report (conthiued)
Rewvefj PoM¢y
Reserves for emergencies and maintenan¢e arc *uate. The funds are heid in curyeDt accounts with the
Royal Bank of Scotland and other ruerv¢8 in NAACIF inve8tmcnts. This is considered to be the most
appropriate and safr sprtad.
Publlc Benrflt Statement
When planning our activities for th¢ year. the tNstees gave considerntion to the Charity Commission's
8uidanrK on public bcrtfit and, in particular. the specific guidance to Chariti￿ concerned with the relief of
those in need, by tf080n of youth. agc, ill heolth, di$ability. financid horthhip or other dis*lvantsge.
ststement of ThMteu' Te8ponslblllde4
L£gislation ￿uIreS the trustees to prepar¢ financial 8tat¢ments for each financial yeor whi¢h give a true 8nd
fair vi¢w of the state of the affairs of the Registe￿d &Kial Housing Provider (RSHP) and of the surplus or
thficit of the RSHP for that period. In preparing these financial statemcnts the trustees ar¢ required to:
- se1￿1 suitable ￿0Vnung policies 8nd apply them consistently:
. make judgements and ￿timate8 that are re￿nable aTKI prndent:
- 8tate whether applicable Rcc4)unting staDdard8 have been followe41, subje¢t to any material departure8
disclosed and explained in the fin8ncial statements;
- Prepa￿ the financial statemenls on the Boin8 concern ba8i8 unl¢8S At is inappropiiate to pre8unK that the
RSHP will continue in operntion.
The trnstees are responsible for k￿PIng proper a￿oUnting record8 which disclose with re&8onable accuracy
at any timc the financial position of the RSHP aTKI to ¢n8ble them to ¢n8ure that the financial statemcnts
C4)mply with the H(￿All8 Act 2(K)4. and the AcC￿￿ting Diffction for PTiV&t¢ re8i8tu¢d ptovi(kr8 of 80cial
hou8in8 2022. They ore also rer>pollsible for safegU￿lIng the &8scts of thc RSHP and hen¢e for taking
reasonable steps for the prevcntion and d¢te¢tion of fraud and other if￿8￿1&rAtiCs.
ThiB reiNxt Was 4yoved by the Board 6 July 2025 and sig1￿ on its by
RevA
Mr P F(￿ll

VanbnWI and Tempest Almthou8e Charlty Trust
Re￿r￿n8 Accountants, Report on the u￿￿dIted Accounts to the trustees of the
VAnbrngh and Tempest Alnthu8e Charlty T￿￿¢
This on the act￿nts of the charity for the year ended 311)e£¢mb¢r 2024 which are Aet out on p&ge8 4 to
9 is in Npe¢t of a report Carried out under section 138 of the Housing and Regeneration Act 21x18 ("the 2Li18
The charity's In￿le¢S are resonsible for the preparation of the accounts. The charity's trustees consider that an
audit is not required for th¢ year under &ection 136(3) of the Housing And Regeneration Act 2008 and that an
accountant's report 18 required by a"reporting accountant"
It is my re8EM)n5ibility to re[￿ on the ￿u￿18 in accoJthDLf with section 138 of the 2(Ki8 Act and to state if I
h4ve failed to oitiin all the infOrn￿lI￿ and explanations which I feel are necusary for the purp)8e of
eparing th¢ ￿￿K)rt.
Ba818 of the Reporthi8 Account4nt'8 Report
The PAAmination includes a review of the a¢¢ounting records kept by th¢ tharity a comparison of the
accounts presented with th08¢ rwords, It Jlso includes consideration of any unusual itrms or discloBures in the
)un¢s and seeking explanations from you as Iru8te¢s concerning any such matters. The pr(Keduffs
undertaken do not provide all the evidence that would required in An audit, 8nd consequently no opinion IB
given as to whether the accounts present a.truc and fair view" and the report is limited tt) thoK matters 8et ￿lt
in the statement t¢low.
Reportln8 AccouDtnnt'b Slal¢men¢
In connection with my examin&tion, no matter h88 come to my attention whith giv￿ me reasonable cause to
believe tha¢ in any material T&8pect the accounts not in accord￿Ce with the accounting record8 kept under
Sethion 135(2X&) of the 2(K18 ACL
On th¢ b&sis of the inf(Th)ation in thc r&t4mlin8 [￿)rds.
(a) the acLounts comply with the Tequirements of the Ch8ritieB Act 2011.
(b) section 136(3) of the 2(MJ8 Art applies in re8￿t of these a￿0￿1¢¥.
Mr P J Colllns F.CA.
Coullls & Co
s￿te 13 Hattersley House
l Hattersley C41Urt
6 Juty %)25
Page 3

ror the year ended 31 Decekn 2024
for
2(124
2023
25,294
21,489
1%48: Operadng expendltswe
Operntlng (Defidl￿rPh￿ on 8odal l¥)uBln8 I￿￿86
(32,229)
(25.704)
(6.935)
(4,215)
Jntrrest receivable
Divid¢nds rweived
140
3,206
165
2,826
(Tlefidt) on Ordlnary A￿VIde8 for the year
(3,589)
(1,224)
R￿lI8¢d 8ain on investments
(DdldtySnrylu8 tor the year
7.385
(3.589)
6,161
The re8￿ts for th¢ year related wholly to th¢ wxtinuing act5vitie8 of thc or84nisation.
The financial sta*ments weff approved by the Board of Thistees on 6 July 2025 and Signed on its behalf by:
Rev
Hou81ey (
Mr P Fogden Crnutte)
Page 4

Vanbrugh and Temput Alm8hou8e Charlty Th￿t
Statement of finandal pmlllon
a8 at 31 Dernnber 2024
2023
NotQ8
Housing Pro￿lieS . depreciated cost
S(Kial HO￿81Th8 Grant
32.742
(32.736)
32.874
(32,736)
138
499.231
J36.186
536.192
499,369
Current assets
Cash at bank
9,015
12,336
iJ&)
1.21K)
Net current a88ets
7,455
11,136
TotAI a￿ets IESJ eurrent
Uabw
543,647
510J05
Eq￿ty
tnvestment revaluatlon reserve
Lksignated re8ervcs
432.101
79,487
32,059
395,370
79.264
35.871
543.647
510.505
The financial stst¢ments were approved by the BoArd of Trnst¢e8 on 6 July 2025 and Signed on its i*half by:
Rev A Housley
Mr P Fo8deD (Tru8t¢e)
Page 5

Notes to the accounts
for the year elld￿l 31 D￿ember JJ24
Ac¢ountlng polldes
1.1. Aecountlng eouvenlkni
Th¢ ac¢ounts are prepared under th¢ historical cost conTKntion modified wlx¢n neLYAsary to include the
valuation of invastments, the A¢c(wnting DIr￿tIon for Private registered pn)vidcTS of ￿￿1￿1 housing
2022 aThd in acc4)rd8nce with the Statement of Recommended pra￿l¢e for Registered S￿1￿1 Housin8
Providers (SORP 2014).
11 Socthl Houdn8 Grants
&xial H<￿Ing Grants were tti*k by tk Housing Cwation aThJ wcff to ￿1￿(￿ the coBt of
the development and are therefore shown as a deduction from the cost of the housing propertie8 on the
Balance Sheet. Where Social Hou$in8 Grants are re£eivcd to cover expenditure incurred by the TNSL it
18 credited to the tn¢ome and Exenditure Account in the period in which it is r￿e1Ved.
s￿la1 Ho￿1ftE Grants are repayable in cethin circumstances. howevcr. for th¢ for5ttabl¢ the
ial landlord will ¢¥)ntsnu¢ to ume the prowtie8 for th¢ PUTtx)8¢ (provision of reuted
a￿)mm(mA￿tIonj and there is, therefojt, no expectation of Soci41 Housing Gr8nt re￿YmenL
IJ. HouslD8 Propertles
Th¢s¢ are stated at C08t and ￿1 knvoices and 8rchitect8 CCrtificat¢s fflating to capitsj expenditu
incurred in the year aff included in the financial statements for the year. provided the datcs of issuc or
valuation are prior to the year end.
1.4. Tanglble Ilxed Awets #nd deprethtlon
Depreciation 15 provided at rates caiculAted to write off the cost or valuation le88 tt8ithial value of
a8&et over its expected useful life. as follows:
Fre¢hold building8
Str4lght line over fifty y¢or5
IJ. ExtrAordlDary Repatr8
The costs of extrwrdin8ry T¢pairs. unless represenling improvements to the property, are charged to the
revenue ￿Unt in the year in which it 18 incurred.
A dcsignated extraordinary repair fund is maintained in orthr to 8et aside sufficient fund8 from genernl
fund8 spttifically for any extr￿rdInary repairs that may cw in the year. TheKe funds are investrd
separately with the NAACIF.
Thi8 15 & designated fund and represents amowits set aside to cary out Trbuilding Work to the properties
8hwld the ttal Ari8e. Th￿¢ fimds we InvNted sepAT*ely with the NAACIF.
1.7. Invesknents
Realised gains or losses are recognised when the investments arn sold. Unrealised gains or I￿48e& are
accounted for on revaluation of invutments at 31st December and ￿edited or debited to an Investrn￿t
Revaluation Reserve.
Page 6

vanbn￿ and TeDipe8t Almsboll8e Charlty Th
Notos to the accounts
tor the year eDded 31 Detember 2024
IA Twnover
TUrn0￿r ryesents income recclvablc during the year in respect of tenant contributions, sundry wits
8nd fees.
6 "Holl51ng
for Older
People" unlts
held for let
Total
At l JAnuory 2024
Social Hou8in8 Grant
At 31 Deeember 21Y24
41,694
41,694
(32,736) (32.736)
8,938
8.958
At l January 2024
Charge for the year
At 31 D￿eMber 2(Y24
8.820
132
8,820
J32
8,952
8,952
At 31 DcCcM￿r 2024
At 31 Decembcr 21r23
138
138
Investments
Market vAlue
2024
Co8t Market V8lue
2024
2023
2023
NAAaF Re¢oupment fund
NAACJF General fund
NAACIF Ext. Repair fund
172.347
73,479
2W.360
13.325
24.597
66.163
159,331
71.1￿7
268,803
13.101
24,597
66.163
536.186
104,085
499,231
103.861
StAtemeDt of total recogntsed 8UTpIu8e8 for the year ended 31st December 2024
24)24
2023
(Deficitysurplus for the year
Unre4lised 8UTplus on investm￿ts
Total reu)gni8ed surplus for the year
(3,589)
36,731
6.161
28,8&)
33,142
35,021

Vanbrugb And Temptst Alm8hou8e Charlty Th
Notes to the aeeounts
for the year ended 31 December 2024
Related Partle8
One of the housing units is ￿pied by a Trlativ¢ of a trustee.
This ty)ancy is on the same ternL* And ¢ondition8 as the other rcsid¢nts.
tAgbladYe ProvtsloD8
The Thist sct UP WKkr the Charitie8 Act 1960.
Brought forward at 18t Janu
R¢lewd on di8pM)sals
UnTeali#ed suryiu81((kficit) on In￿lm￿
Carried forward at 31st Ikcember
395.370
376,310
(lo.(￿)
28,8(
36,731
432.101
395.370
Brought forw9￿ At 18t January
Transfer from Genernl Fund
13,101
223
11878
223
Carried forward 8t 31st December
13.324
13,101
Extr￿Inary Repair Fund:
Brought forward at 1st January
Transfer to GenerAI Fund
66.163
68.778
(2,615)
Carried forward at 318t December
66.163
66,163
Total Deslgnated Reserve8 Cwtieil Forward
79.487
79,2fA
(lenernl Revenue Re8crve Fur¥l:
Brought forward at 1st January
Transfer to recoupment fund
Transfer from extr￿rdinary repair fund
(Ikficitysurplus for th¢ y¢ar
35,871
(223)
27.318
{223)
1615
6,161
(3589)
32.059
35.871

Vanbrugh and Temw¢ Almshouse Charlty Th￿l
lor the year ended 31 De¢ember 20
COMK
Tenant Contributions
Service Charges Received
Sundry R¢nts and Fees Receivable
Donations
19.120
5,7(M)
74
19.355
94
25,294
21.489
15.710
934
1,597
8,068
749
1.497
1.310
183 JI.807
Electriclty
Water rntes
Grounds m8inlznance
Sundry expcn8e8
40 20,285
Insurances
1.468
1200 2,668
lJ60
Routine maintcnancc
Repl￿ment Boiler
Flat Refurbishment C08ts
Garden Gate8
Electrical Repairs
1,463
1,086
8,155
5.974
539 8,636
1,130 10.371
Sub8cription8
Depre¢i4tion pro
611
132
678
743
858
TO￿ oFmting expenditure
32.229
25.704