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2021-12-31-accounts

Metric Metric 2021 2020
Reinvestment 0 00o/ Q,QQYo
New su
ply delivered
Q.QQY' 0.00'Yo
Gearing Q.QQYo 0.QQYo
EBITDA (MRI) Q.QQYo 0.QQYo
Headline
cost per
unit 64,130 62,863
Operating
margin
(social) 16.99Yo 39,71'Yo
O crating margin 10.72'/o 21.77/o
Return
on capital
employed 1.27o/o 3.65Yo

2021 2020
Note f f
TURNOVER 233,473 312,774
Operating
costs
(246,519) (196,788)
OPERATING (DEFICIT)/ SURPLUS 2/S (13,046) 115,986
Interest receivable 4 29 247
(DEFICIT)/SURPLUS BEFORE TAX (13,017) 116,233
Taxatlon
(DEFICIT)/SURPLUS FOR THE YEAR (13,017) 116,233
Other recognised gains/(losses) in the year; Change in fair value
of Investments 134,074 (45,443)
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 121,057 70,790

2021 2020
Note E
FIXED ASSETS
Housing properties 285,574 299,306
Other tangible fixed assets 5,858 6,892
Investments 1,516,740 1,208,500
1,808,172 1,514,698
CURRENT ASSETS
Debtors to 12,752 12,314
Cash and cash equivalents 239,477 395,218
252,229 407,532
CREDITORS: Amounts falling due
within
one year
Lt 95,270 61,040
NET CURRENT ASSETS 156,959 346,492
TOTAL ASSETS LESS CURRENT UABILITIES 1,965,131 1,861,190
CREDITORS: Amounts falling due after
more than one year 290,833 307,949
TOTAL NET ASSETS 1,674,298 1,553,241
CAPITAL AND RESERVES
Revaluation
reserves
15 83,384 28,437
Designated
reserves
14 313,572 350,586
Revenue reserves 1,277,342 1,174,218
TOTAL CAPITAL AND RESERVES 1,674,298 1,553,241

Revaluation Designated Revenue Total
reserve reserves reserves Reserves
Balance at 1January 2020 91,337 282,073 1,109,041 1,482,451
Surplus / (deficit) from statement
of
comprehensive
income year ended 31
70,790 70,790
December 2020 —Total Comprehensive Income
Transfer from unrestricted
reserves to
68,513 (68,513)
designated
reserves
Transfer from revaluation
reserves to
(62,900) 62,900
unrestricted
reserves
Balance at 31December 2020 28,437 350,586 1,174,218 1,553,241
Surplus / (deficit) from statement
of
121,057 121,057
comprehensive
income year ended 31
December 2021 —iotal Comprehensive Income
Transfer from unrestricted
reserves to
(37,014) 37,014
designated
reserves
Transfer to revaluation
reserves
from
54,947 (54,947)
unrestricted
reserves
Balance at 31December 2021 83,384 313)572 1(277~342 1,674,298

2021 2020
Turnover
E
Operating
costs
Operating
surplus
f
Turnover
E
Operating
costs
E
Operating
surplus
E
Social Housing Lettlngs
(note 8)
Activities other
than 167,034 (142,006) 25,028 171,466 (103,380) 68,086
Social Housing Activities
(note C) 66,439 (104,513) (38,074) 141,308 (93,408) 47,900
TOTAL 233,473 (246,519) (13,046) 312,774 (196,788) 115,986
(8) PARTICULARS OF TURNOVER AND OPERATING EXPENDITURE FROM SOCIAL HOUSING LETTINGS
2021 2020
Income E E
Rent receivable
Amortised
social
net ofvoids
housing
grant
149,918
17,116
154,350
17,116
Turnover from Social Housing
Lettlngs
167,034 171,466
Operating
expenditure
Management
gad debts
General repairs
Major repairs
37,104
3,310
11,617
10,860
36,413
2,513
13,736
Planned
repairs
25,146
Services
Depreciation
on
Depreciation
on

housing
properties
other fixed assets
39,203
13,732
1,034
35,728
13,774
1,216
Operating
expenditure
on Social Housing
Lettings 142,006 103,380
Operating
surplus
on Social Housing Lettlngs 25,028 68,086
Void Losses
(being rental
income
lost as a result of property 7,314 2,833
not being let)

2021 2020
Income f E
Donations: Trinity House, London 34,965 38,850
Donations: General 5,000 1322
Legacy 66,245
Investment income 26,474 34,891
Turnover
from other activities
66,439 141,308
Operating expenditure
Annuity
payments
80,792 84,411
Management 22,131 7,860
National
association fees
595 621
Other
lega
I fees 355
Sundries 640 516
Operating expenditure on other activities 104,513 93,408
Operating (deficit)/ surplus on other activities (38,074) 47,900

2021 2020
E E
Bank interest receivable 29 247
29 247

5, OPERATING (DEFICIT)/ SURPLUS OPERATING (DEFICIT)/ SURPLUS OPERATING (DEFICIT)/ SURPLUS
2021 2020
The operating (deficit)/surplus for the year f E
is stated after charging:
Depreciation
on housing properties
13732 13,774
Depreciation
on other fixed assets
1,034 1,216
Amortisatlon
of social housing
Auditor's
remuneration
grant (17,116)
6,120
(17,116)
6,000
6, TAXATION
No liability to taxation arises from the surplus arising from rent from members as the Institution is entitled
to relief under S642 ofthe Corporation Taxes Act 2010.
7. TANGIBLE FIXED ASSETS
Housing
properties
—freehold
2021 2020
E E
Gross cost
At 1January 801,210 801,210
Additions
Disposals
At 31December 801,210 801,210
Depreciation
At 1January 501,904 488,130
Charge 13,732 13,774
Disposals
At 31December 515,636 501,904
Net book value 31December 285,574 299,306
8, OTHER FIXED ASSETS
2021 2020
E f
Cost
At 1January
&31December
41,867 41,867
Depreciation
At 1January 34,975 33,759
Charge 1,034 1,216
At 31December 36,009 34,975
Net book value 31December 5,858 6,892

2021 2020
Fair value: E E
As at 1January
Additions
Disposals at opening
market value
Unrealised
gain/(loss)
in period
Difference between
gain on market
value and gain on 1,208,500
843,269
(657,043)
54,947
1,274,130
712,105
(745,716)
(62,900)
historical
cost
67,067 30,881
At 31December 1,516,740 1,208,500
UK Equities
Non
UK Equities
UK Bonds
Global Funds
394,215
139,939
218,526
740,016
664,924
194,061
335,259
Money Market Time 24,044 34,256
1,516,740 1,208,500
(b) Historic Cost
As at 1January
Additions
Disposais
1,180,065
843,269
(639,450)
1,182,794
712,105
(714,834)
As at 31December 1,383,884 1,180,065
(c) Realised Gain/(Losses)
2021 2020
E E
On Cost
Less: Difference between
cost and fair value
gains / (losses) arising in both 79,127
(12,060)
17,457
13,424
Gain /(loss) realised:
fair value disposals
Difference between proceeds and 67,067 30,881
(d) Unreallsed
Gain /
(Loss) on Fair Value
2021 2020
f f
Per investment
note
Realised gain/(loss)
on cost 54,947
79,127
(62,900)
17,457
Other
recognised
gains
Comprehensive
Income
/ (losses) In Statement of 134,074 (45,443)

At the 31 December At the 31 December 2021 the following 2021 the following 2021 the following 2021 the following 2021 the following indiwdual Investments Investments market
value exceeded
market
value exceeded
market
value exceeded
5% of the total 5% of the total
portfolio market valuation:
Columbia
Thread
inv UK Fund Class 2 6182,766
Jo Hambro Cap Mgmt UK Equity E177,796
Baillie Gifford
Managed
Fund B Income E740,016
10. DEBTORS
2021 2020
E E
Rent arrears
(gross)
Less: bad debt provision
Other debtors
16,238
(11,140)
219
12,302
(7,790)
219
Prepayments
and
accrued income 7,435 7,583
12,752 12,314
11. CREDITORS: Amountsfalling due within one year
2021 2020
E E
Rent in advance 3,807 4,683
Accruals 15,273 10,060
Other Creditor 76,190 46,297
95,270 61,040
12. CREDITORS: Amounts falling due after more than one year, including
convertible
debts
2021 2020
6 E
Social Housing
Grant
(amortised
cost)
290,833 307,949
The Social Housing Grant is amortised in line with the life ofthe 'structure'
component,
at a rate of 2%, and
released as 'income' to the Statement of Comprehensive Income on that basis.
SOCIAL HOUSING GRANT
2021 2019
Amounts
received:
E E
At 1January
gr 31December
855,818 855,818
Amortisation
t
At 1January 547,869 530,753
Released during year 17,116 17,116
At 31December 564,985 547,869
Carrying value:
At 31December 290,833 307,949

2021 2020
In five years or mare f
290,833
f
307,949
DESIGNA TED RESERVES
2021 2020
Cyclical
Capital Repairs and Contingencies
As at 1
Transfer
revenue
January 2021
(To) / from
reserve
Account
f
148,340
(10,860)
Maintenance
f
134,816
(26,154)
Fund
f
67,430
Tota I
f
350,586
(37,014)
Total
E
282,073
68,513
As
at
2021
31 December 137,480 108,662 67,430 313,572 350,586

2021 2020
f f
Opening
Balance
Unrealised
gains
/ (losses) In period 28,437
54,947
91,337
(62,900)
Closing Balance 83,384 28p437

19. ACCOMMODATION
MA
N AGED
BYOTHERS
2021 2020
General needs housing units 30 30
20. ULTIMATE CONTROLLING PARTY

Metric Metric 2021 2020
Reinvestment 0 00o/ Q,QQYo
New su
ply delivered
Q.QQY' 0.00'Yo
Gearing Q.QQYo 0.QQYo
EBITDA (MRI) Q.QQYo 0.QQYo
Headline
cost per
unit 64,130 62,863
Operating
margin
(social) 16.99Yo 39,71'Yo
O crating margin 10.72'/o 21.77/o
Return
on capital
employed 1.27o/o 3.65Yo

2021 2020
Note f f
TURNOVER 233,473 312,774
Operating
costs
(246,519) (196,788)
OPERATING (DEFICIT)/ SURPLUS 2/S (13,046) 115,986
Interest receivable 4 29 247
(DEFICIT)/SURPLUS BEFORE TAX (13,017) 116,233
Taxatlon
(DEFICIT)/SURPLUS FOR THE YEAR (13,017) 116,233
Other recognised gains/(losses) in the year; Change in fair value
of Investments 134,074 (45,443)
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 121,057 70,790

2021 2020
Note E
FIXED ASSETS
Housing properties 285,574 299,306
Other tangible fixed assets 5,858 6,892
Investments 1,516,740 1,208,500
1,808,172 1,514,698
CURRENT ASSETS
Debtors to 12,752 12,314
Cash and cash equivalents 239,477 395,218
252,229 407,532
CREDITORS: Amounts falling due
within
one year
Lt 95,270 61,040
NET CURRENT ASSETS 156,959 346,492
TOTAL ASSETS LESS CURRENT UABILITIES 1,965,131 1,861,190
CREDITORS: Amounts falling due after
more than one year 290,833 307,949
TOTAL NET ASSETS 1,674,298 1,553,241
CAPITAL AND RESERVES
Revaluation
reserves
15 83,384 28,437
Designated
reserves
14 313,572 350,586
Revenue reserves 1,277,342 1,174,218
TOTAL CAPITAL AND RESERVES 1,674,298 1,553,241

Revaluation Designated Revenue Total
reserve reserves reserves Reserves
Balance at 1January 2020 91,337 282,073 1,109,041 1,482,451
Surplus / (deficit) from statement
of
comprehensive
income year ended 31
70,790 70,790
December 2020 —Total Comprehensive Income
Transfer from unrestricted
reserves to
68,513 (68,513)
designated
reserves
Transfer from revaluation
reserves to
(62,900) 62,900
unrestricted
reserves
Balance at 31December 2020 28,437 350,586 1,174,218 1,553,241
Surplus / (deficit) from statement
of
121,057 121,057
comprehensive
income year ended 31
December 2021 —iotal Comprehensive Income
Transfer from unrestricted
reserves to
(37,014) 37,014
designated
reserves
Transfer to revaluation
reserves
from
54,947 (54,947)
unrestricted
reserves
Balance at 31December 2021 83,384 313)572 1(277~342 1,674,298

2021 2020
Turnover
E
Operating
costs
Operating
surplus
f
Turnover
E
Operating
costs
E
Operating
surplus
E
Social Housing Lettlngs
(note 8)
Activities other
than 167,034 (142,006) 25,028 171,466 (103,380) 68,086
Social Housing Activities
(note C) 66,439 (104,513) (38,074) 141,308 (93,408) 47,900
TOTAL 233,473 (246,519) (13,046) 312,774 (196,788) 115,986
(8) PARTICULARS OF TURNOVER AND OPERATING EXPENDITURE FROM SOCIAL HOUSING LETTINGS
2021 2020
Income E E
Rent receivable
Amortised
social
net ofvoids
housing
grant
149,918
17,116
154,350
17,116
Turnover from Social Housing
Lettlngs
167,034 171,466
Operating
expenditure
Management
gad debts
General repairs
Major repairs
37,104
3,310
11,617
10,860
36,413
2,513
13,736
Planned
repairs
25,146
Services
Depreciation
on
Depreciation
on

housing
properties
other fixed assets
39,203
13,732
1,034
35,728
13,774
1,216
Operating
expenditure
on Social Housing
Lettings 142,006 103,380
Operating
surplus
on Social Housing Lettlngs 25,028 68,086
Void Losses
(being rental
income
lost as a result of property 7,314 2,833
not being let)

2021 2020
Income f E
Donations: Trinity House, London 34,965 38,850
Donations: General 5,000 1322
Legacy 66,245
Investment income 26,474 34,891
Turnover
from other activities
66,439 141,308
Operating expenditure
Annuity
payments
80,792 84,411
Management 22,131 7,860
National
association fees
595 621
Other
lega
I fees 355
Sundries 640 516
Operating expenditure on other activities 104,513 93,408
Operating (deficit)/ surplus on other activities (38,074) 47,900

2021 2020
E E
Bank interest receivable 29 247
29 247

5, OPERATING (DEFICIT)/ SURPLUS OPERATING (DEFICIT)/ SURPLUS OPERATING (DEFICIT)/ SURPLUS
2021 2020
The operating (deficit)/surplus for the year f E
is stated after charging:
Depreciation
on housing properties
13732 13,774
Depreciation
on other fixed assets
1,034 1,216
Amortisatlon
of social housing
Auditor's
remuneration
grant (17,116)
6,120
(17,116)
6,000
6, TAXATION
No liability to taxation arises from the surplus arising from rent from members as the Institution is entitled
to relief under S642 ofthe Corporation Taxes Act 2010.
7. TANGIBLE FIXED ASSETS
Housing
properties
—freehold
2021 2020
E E
Gross cost
At 1January 801,210 801,210
Additions
Disposals
At 31December 801,210 801,210
Depreciation
At 1January 501,904 488,130
Charge 13,732 13,774
Disposals
At 31December 515,636 501,904
Net book value 31December 285,574 299,306
8, OTHER FIXED ASSETS
2021 2020
E f
Cost
At 1January
&31December
41,867 41,867
Depreciation
At 1January 34,975 33,759
Charge 1,034 1,216
At 31December 36,009 34,975
Net book value 31December 5,858 6,892

2021 2020
Fair value: E E
As at 1January
Additions
Disposals at opening
market value
Unrealised
gain/(loss)
in period
Difference between
gain on market
value and gain on 1,208,500
843,269
(657,043)
54,947
1,274,130
712,105
(745,716)
(62,900)
historical
cost
67,067 30,881
At 31December 1,516,740 1,208,500
UK Equities
Non
UK Equities
UK Bonds
Global Funds
394,215
139,939
218,526
740,016
664,924
194,061
335,259
Money Market Time 24,044 34,256
1,516,740 1,208,500
(b) Historic Cost
As at 1January
Additions
Disposais
1,180,065
843,269
(639,450)
1,182,794
712,105
(714,834)
As at 31December 1,383,884 1,180,065
(c) Realised Gain/(Losses)
2021 2020
E E
On Cost
Less: Difference between
cost and fair value
gains / (losses) arising in both 79,127
(12,060)
17,457
13,424
Gain /(loss) realised:
fair value disposals
Difference between proceeds and 67,067 30,881
(d) Unreallsed
Gain /
(Loss) on Fair Value
2021 2020
f f
Per investment
note
Realised gain/(loss)
on cost 54,947
79,127
(62,900)
17,457
Other
recognised
gains
Comprehensive
Income
/ (losses) In Statement of 134,074 (45,443)

At the 31 December At the 31 December 2021 the following 2021 the following 2021 the following 2021 the following 2021 the following indiwdual Investments Investments market
value exceeded
market
value exceeded
market
value exceeded
5% of the total 5% of the total
portfolio market valuation:
Columbia
Thread
inv UK Fund Class 2 6182,766
Jo Hambro Cap Mgmt UK Equity E177,796
Baillie Gifford
Managed
Fund B Income E740,016
10. DEBTORS
2021 2020
E E
Rent arrears
(gross)
Less: bad debt provision
Other debtors
16,238
(11,140)
219
12,302
(7,790)
219
Prepayments
and
accrued income 7,435 7,583
12,752 12,314
11. CREDITORS: Amountsfalling due within one year
2021 2020
E E
Rent in advance 3,807 4,683
Accruals 15,273 10,060
Other Creditor 76,190 46,297
95,270 61,040
12. CREDITORS: Amounts falling due after more than one year, including
convertible
debts
2021 2020
6 E
Social Housing
Grant
(amortised
cost)
290,833 307,949
The Social Housing Grant is amortised in line with the life ofthe 'structure'
component,
at a rate of 2%, and
released as 'income' to the Statement of Comprehensive Income on that basis.
SOCIAL HOUSING GRANT
2021 2019
Amounts
received:
E E
At 1January
gr 31December
855,818 855,818
Amortisation
t
At 1January 547,869 530,753
Released during year 17,116 17,116
At 31December 564,985 547,869
Carrying value:
At 31December 290,833 307,949

2021 2020
In five years or mare f
290,833
f
307,949
DESIGNA TED RESERVES
2021 2020
Cyclical
Capital Repairs and Contingencies
As at 1
Transfer
revenue
January 2021
(To) / from
reserve
Account
f
148,340
(10,860)
Maintenance
f
134,816
(26,154)
Fund
f
67,430
Tota I
f
350,586
(37,014)
Total
E
282,073
68,513
As
at
2021
31 December 137,480 108,662 67,430 313,572 350,586

2021 2020
f f
Opening
Balance
Unrealised
gains
/ (losses) In period 28,437
54,947
91,337
(62,900)
Closing Balance 83,384 28p437

19. ACCOMMODATION
MA
N AGED
BYOTHERS
2021 2020
General needs housing units 30 30
20. ULTIMATE CONTROLLING PARTY