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2024-12-31-accounts

Charity Registration No. 1137110

Company Registration No. 07210622 (England and Wales)

HOSPITALLER ORDER OF SAINT JOHN OF GOD

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

HOSPITALLER ORDER OF SAINT JOHN OF GOD

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees W M Forkan R Moore J Lennon M Brannigan J Gallagher Secretary M Brannigan Charity number 1137110 Company number 07210622 Registered office First Floor The Old Exchange Barnard Street Darlington Co Durham DL3 7DR Auditor RSM UK Audit LLP Chartered Accountants 1 St. James' Gate Newcastle upon Tyne United Kingdom NE1 4AD Bankers Barclays Bank plc 31 High Row Co Durham DL3 7QS Solicitors Muckle LLP 32 Gallowgate Newcastle upon Tyne NE1 4BF

HOSPITALLER ORDER OF SAINT JOHN OF GOD

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their annual report and financial statements for the charity for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the the trust's governing document, the Charities Act 2011 and “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)”.

Objectives and activities

Vision, mission and purpose

The vision of the Hospitaller Order of Saint John of God articulates the dream we have of impacting both the lives of the people we serve and in practising our unique form of hospitality within the society we live in. Our purpose and goals keep us focussed on benefiting targeted sections of the UK public by facilitating the provision of holistic, value based care and support in a way that does not discriminate and in fact actually challenges discrimination in our communities. We believe that every one of the people we serve through our work is unique and we strive to ensure they are offered care and support that recognises this.

Our mission

As an integral part of the Hospitaller Order of Saint John of God, sharing, as we do, the Hospitality expressed by our founder, Saint John of God, and generations of our number since the year 1539, we are dedicated to the following mission:-

"Without discrimination, we aim to ensure freedom of choice, personal advancement and support for the exercise of human and civil rights"

Our purpose

The principal activities and aims of the charitable company are to apply the capital and income of the charitable company to the lawful charitable purposes of the charitable company to ensure freedom of choice, personal advancement, the exercise and upholding of human, civil and religious rights, and the alleviation of unmet social and healthcare needs, as a mission of the Roman Catholic Church and in accordance with its teachings and their pastoral application.

Our purpose is to ensure that the income and assets of the Order are applied in accordance with the principles and ethos evolved over the past 484 years in the manner and spirit of the charism of Hospitality as lived out by Saint John of God.

Saint John of God was a charismatic man: the way he acted, attracted the attention of everyone who knew him, and his influence spread well beyond Granada. The charism and hospitality with which he was enriched has lived on in the men and women throughout time, serving all those who suffer, in the manner of Saint John of God.

In this context the Trustees, through the Order and the Brothers who are sustained by it, believe:-

"They are responsible custodians of the gift of hospitality, which gives the Order its characteristic identify. This binds them to live their charism with fidelity, preserving, deepening and constantly developing it within the Church."

As Hospitaller Brothers they act as guardians of the charism of Saint John of God and, although they are relatively few in number, this charism is kept alive within their Order and within Saint John of God Hospitaller Services.

HOSPITALLER ORDER OF SAINT JOHN OF GOD

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Public benefit

The purpose outlined above and its execution, facilitate some of the most vulnerable members of our society to gain access to Hospitaller Services through a connected charity Saint John of God Hospitaller Services which offers hospitality, compassion and respect. During 2020, the Trustees of Saint John of God Hospitaller Services reviewed and refined its values philosophy and adopted the measure to express its identity with a simpler set of core values: Hospitality, Compassion and Respect. These three values implicitly express the values of respect and justice, which hitherto have been promoted as distinct values. These values aim to ensure freedom of choice, personal advancement and support to meet individual unmet needs. This enables the Order's beneficiaries to lead a more fulfilling life than they otherwise would be able to, benefiting their welfare, health and pastoral needs. Providing such facilitation together with hands-on support by the Brothers promotes and advances the mission of the Roman Catholic church in line with the Order's objectives by demonstrating its practical message of Christianity and the teaching of Christ.

The Trustees confirm that they have had regard to the Charity Commission's general guidance on public benefit when reviewing the Order's vision, mission, purpose and objectives and in carrying out the Order's current and planned activities. They have concluded that the Order operates in compliance with these guidelines.

Activities undertaken

Each of our significant activities is detailed below. These activities are consistent with the principal purposes of the charity and work in each of these areas directly contributes to achieving our stated aims and objectives.

The key provision of support focuses on:

The trustees are satisfied that the activities undertaken in the year are in line with the mission and purposes of the charity and that they have enabled the continued provision of services to address the unmet needs of many.

Consultation and engagement

The Order employs a range of mechanisms for consulting and engaging with its members, staff, volunteers, beneficiaries and other stakeholders. Their input is used to help formulate the Order's mission, develop operational policies and shape the way the Order's services are delivered.

HOSPITALLER ORDER OF SAINT JOHN OF GOD

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Achievements and performance

During 2024, the Charity designated £114k to support the Malawi Fund. This fund will be used to support the beneficiary in developing ministries in a challenging funding environment. The entity has also continued to donate to The Good Shepherd donating £60k during the current year.

Financial review

The Financial Statements have been prepared in accordance with Financial Reporting Standard 102 (FRS 102) and the Charities SORP.

Income for the year was £535k (2023: £480k) and expenditure was £565k (2023: £1,032k). There was no gain on investments (2023: £82k gain). There was an overall deficit for the year of £30k (2023: £470k deficit).

The principal source of income for the Order is rental income from Saint John of God Hospitaller Services, for the occupancy of the property portfolio. This amounted to £377k in 2024 (£375k in 2023).

Total charitable expenditure, before donations, was £504k (2023: £569k). Donations totalling £61k (2023: £464k) were paid during the year.

Further detailed analysis of the income and expenditure of the Order is set out in the SOFA on page 11 and the accompanying notes to the financial statements. As at 31 December 2024 net assets were £3,795k (2023: £3,825k).

Going concern

The Trustees' cash flow forecasts indicate that the charitable company can continue to meet its debts as they fall due for a period of at least 12 months from the date of approval of these financial statements. On this basis, the Trustees have prepared the financial statements on a going concern basis.

Reserves

Total reserves as at 31 December 2024 were £3,795k (2023: £3,825k), of these £402k (2023: £402k) were restricted and £3,393k (2023: £3,423k) were unrestricted, see balance sheet on page 12. Within unrestricted reserves there were £152k of designated funds (2023: £38k). The unrestricted reserves include £2,926k (2023: £2,838) of fixed assets, leaving £315k free reserves (2023: £585k).

The Trustees have three objectives in determining the amount of reserves that the charitable company should be carrying.

The estimated quantum of reserves required, is as follows:-

A fund to maintain the standard of the properties needs to equate to the estimated replacement cost of properties in the portfolio from which suitable care services can be operated.

The Trustees have the view that a suitable level of resources equivalent to six months to a year's worth of annual running costs is required (excluding charitable donations), which equals approximately £300k. For investment in future services they believe an amount of £500k to £750k is desirable.

Taking all this into account, the Trustees believe reserves of up to £1 million would be reasonable. There is a shortfall currently, and the Trustees are continuing to look at ways to address this gap, including examination of the disposal of surplus or unsuitable properties. Unrestricted reserves including fixed assets, as at 31 December were £3,393k (2023: £3,423k) and free reserves at year end were £315k (2023: £585k).

Charitable donations

In the year the Order made charitable donations of £61k (2023: £464k) during the year.

HOSPITALLER ORDER OF SAINT JOHN OF GOD

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Risk management

The Trustees confirm that they have identified and considered the major risks to which the Order and its subsidiary are exposed, the potential impact of individual risks should they materialise and, what mitigating actions are taken or need to be taken, in order to reduce each risk to a level which the Board consider to be acceptable.

The major risks identified are:

Performance review

The Trustees meet on a regular basis, and, as part of their role as trustees, they undertake a review of financial and operational performance, however, there are no formal reviews of key performance indicators (KPI's).

Focus on the charity's governance and monitoring activities has been implemented by way of four separate board committees.

Fundraising

The company does not actively fundraise and does not work with any third parties. There have been no complaints in the year.

Plans for future periods

We have a long experience of providing high quality care services and a strong commitment to continuous learning, both of which have been fundamental in shaping the future strategy of the Order to deliver Hospitaller services in partnership with Saint John of God Hospitaller Services. We will continue to learn and to draw on our experience of past and current activities as we progress adapting where necessary in the light of experience and learning.

HOSPITALLER ORDER OF SAINT JOHN OF GOD

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Structure, governance and management

The Hospitaller Order of Saint John of God is an International Roman Catholic Religious Order founded in 1539 in Granada, Spain. The Order first began its work in England in 1880 when the Brothers of the French Province were offered a property in Scorton, North Yorkshire. Here the Brothers established a large hospital and service for old, infirm and vulnerable people and became the base for the Order's 'headquarters' when the English Province was founded in 1953.

Since 2010 the charitable company has operated as a company limited by guarantee since its incorporation on 31 March 2010, under the terms of its memorandum and articles dated 31 March 2010.

The charitable company is a registered charity (Charity Registration Number - 1137110) which, inter alia, administers the charitable company's property owned by the Hospitaller Order of Saint John of God in the United Kingdom.

Trustees are nominated by the Provincial of the Hospitaller Order of Saint John of God ("The Provincial"), and elected by the members at the Annual General Meeting.

The charitable company is working with advisors to ensure training is up to date regarding the roles and responsibilities of Trustees and how this can impact the charity.

The trustees who served during the year were:

W M Forkan R Moore J Lennon M Brannigan J Gallagher M Francis (Resigned 31 December 2024)

All of the Trustees are professed members of the Order.

The Trustees meet throughout the year. At their meetings they agree the broad strategy and areas of activity for the charitable company, including consideration of allocation of resources to new projects or to the work of a connected charity - Saint John of God Hospitaller Services Limited; property management, reserves management, risk management and policies and performance.

The Provincial has prime responsibility for ensuring that the charitable company delivers the services specified.

Whilst the Trustees give of their time freely, and no Trustee remuneration was paid during the year, (2023: £nil), the Trustees who are professed members of the Order are sustained in their daily life and activities by the charitable company.

There were no Trustees' expenses (2023: £nil). Trustees are required to disclose all relevant interests and register them with the Chair of Trustees and withdraw from decisions where a conflict of interest arises.

Organisation

Strategic decisions are made by the Trustees at their meetings. Day to day operational decisions are delegated to one or more of the Trustees, including authorisation of expenditure. The Trust only employs a minimal number of staff. Accounting and administration services are provided by Saint John of God Hospitaller Services.

HOSPITALLER ORDER OF SAINT JOHN OF GOD

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Related parties and co-operation with other organisations

Saint John of God Hospitaller Services

Saint John of God Hospitaller Services is a separate registered charity. The Chairman and two other Trustees who served during the year were also Trustees of Saint John of God Hospitaller Services.

Hospitaller Order of Saint John of God Charitable Trust

Hospitaller Order of Saint John of God Charitable Trust is a separate registered charity. The Chairman and two other Trustees who served during the year were also Trustees of Hospitaller Order of Saint John of God Charitable Trust.

Hopsitaller Order of Saint John of God in Ireland (also known as Western Province or Saint John of God Provincial Services)

Irish registered charity (charity number 20004598) This Irish charity has common trustees with Hospitaller Order of Saint John of God.

Auditor

In accordance with the company's articles, a resolution proposing that RSM UK Audit LLP be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

..............................

W M Forkan Trustee Dated: .........................August 6th 2025

HOSPITALLER ORDER OF SAINT JOHN OF GOD

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees (who are also directors of Hospitaller Order of Saint John of God for the purposes of company law) are responsible for preparing the Trustees' Report (incorporating the directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF HOSPITALLER ORDER OF SAINT JOHN OF GOD

Opinion

We have audited the financial statements of Hospitaller Order of Saint John of God for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the report and financial statements other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the report and financial statements. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF HOSPITALLER ORDER OF SAINT JOHN OF GOD (CONTINUED)

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report included within the Trustees' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities set out on page 7, the trustees' (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees' determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities are instances of non-compliance with laws and regulations. The objectives of our audit are to obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, to perform audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial statements, and to respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit.

In relation to fraud, the objectives of our audit are to identify and assess the risk of material misstatement of the financial statements due to fraud, to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud through designing and implementing appropriate responses and to respond appropriately to fraud or suspected fraud identified during the audit.

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF HOSPITALLER ORDER OF SAINT JOHN OF GOD (CONTINUED)

However, it is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity's operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, the audit engagement team:

As a result of these procedures we consider the most significant laws and regulations that have a direct impact on the financial statements are FRS 102, Charities SORP (FRS 102), Companies Act 2006, Charities Act 2011 and the charitable company’s governing document. We performed audit procedures to detect non-compliances which may have a material impact on the financial statements which included reviewing the financial statements including the Trustees’ Report, remaining alert to new or unusual transactions which may not be in accordance with the governing documents.

The audit engagement team identified the risk of management override of controls as the area where the financial statements were most susceptible to material misstatement due to fraud. Audit procedures performed included but were not limited to testing journal entries and other adjustments, evaluating the business rationale in relation to significant, unusual transactions and transactions entered into outside the normal course of business and challenging management judgments and estimates.

A further description of our responsibilities for the audit of the financial statements is provided on the Financial Reporting Council’s website at http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Lucy Robson (Senior Statutory Auditor) For and on behalf of RSM UK Audit LLP, Statutory Auditor

Chartered Accountants 1 St. James' Gate Newcastle upon Tyne United Kingdom, NE1 4AD .........................

HOSPITALLER ORDER OF SAINT JOHN OF GOD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
Restricted
funds
funds
Notes
£'000
£'000
Income from:
Donations and legacies
3
54
-
Charitable activities
4
377
94
Other trading activities
5
2
-
Interest received
6
8
-
Total income
441
94
Expenditure on:
Charitable activities
7
471
94
Net gain on investments
12
-
-
Net expenditure for the year/
Net movement in funds
(30)
-
Total funds brought forward
3,423
402
Total funds carried forward
3,393
402		 Total
2024
£'000
54
471
2
8
535
565
-
(30)
3,825
3,795		 Total
2023
£'000
1
471
1
7
480
1,032
82
(470)
4,295
3,825

Company Registration No. 07210622

HOSPITALLER ORDER OF SAINT JOHN OF GOD

BALANCE SHEET AS AT 31 DECEMBER 2024

Notes
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
16
Unrestricted funds
Designated funds
General unrestricted funds
16		 2024
£'000
418
528
946
(77)
152
3,241		 £'000
2,926
869
3,795
402
3,393
3,795		 2023
£'000
299
734
1,033
(46)
38
3,385		 £'000
2,838
987
3,825
402
3,423
3,825

The financial statements were approved by the Trustees on ....................... and approved for issue on their behalf by:

..............................

W M Forkan

Trustee

HOSPITALLER ORDER OF SAINT JOHN OF GOD

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2024

2024 2023
Notes £'000 £'000 £'000 £'000
Cash flows from operating activities
Cash operations 18 5 (629)
Investing activities
Proceeds on disposal of tangibles 1 94
Purchase of tangible fixed assets (220) (551)
Proceeds on disposal of investments - 914
Interest received 8 7
Net cash used in investing activities (211) 464
Net decrease in cash and cash equivalents (206) (165)
Cash and cash equivalents at beginning of year 734 899
Cash and cash equivalents at end of year 528 734

HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

Charity information

Hospitaller Order of Saint John of God is a charitable company limited by guarantee, registered in England and Wales and has no share capital. The registered office is The Exchange, First Floor, The Old Exchange, Barnard Street, Darlington, DL3 7DR.

Accounting convention

The financial statements have been prepared in accordance with the charitable company's governing document, the Charities Act 2011 and “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). The charitable company is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the the trust. Monetary amounts in these financial statements are rounded to the nearest £'000.

Going concern

At 31 December 2024 the company had net current assets of £869k (2023: £987k). Trustees' budgets for the following period indicate that the company can continue to meet its debts as they fall due for a period of at least 12 months from the date of approval of these financial statements. On this basis, the Trustees have prepared the financial statements on a going concern basis.

Charitable funds

Unrestricted funds

Incoming resources receivable or generated for the objects of the charity without further specified purpose are accounted for as unrestricted funds. Unrestricted funds are available to spend on activities that further any of the general objectives of the charity.

Designated funds

The Order sets aside funds for specific designated purposes approved by the trustees the need arises and designated funds are shown as a separate fund in the balance sheet.

Restricted funds

Any income given to the Order for a specific purpose has been separately identified so as to ensure that it is spent as they donor dictated.

Incoming resources

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income includes:-

UK Ministry income

UK Ministry income comprises amounts receivable for the year, where the criteria of probable, entitlement and measurement have been achieved

Donations and legacies

Donations and legacy income comprises amounts receivable for the year, where the criteria of probable, entitlement and measurement have been achieved.

Investment income

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Rental income

Rents are recognised at the point at which they are receivable.

HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies (Continued)

Donated Services

In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

Resources expended

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Costs of raising funds, charitable activities and governance costs are apportioned on an actual cost basis. Expenditure is accounted for on an accruals basis. Expenditure comprises:-

Charitable activities

Charitable activities include the costs of letting the property portfolio and the costs of sustaining the Brothers in their charitable activities and other donations to charitable causes. Also included are donations paid to charitable organisations in line with the charity's objectives.

Support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. They consist of salaries for staff not directly involved in the Charitable Company's activities and costs directly associated with the Governance of the Charity, including legal and regulatory compliance and strategic planning. Allocations of support costs are based on the appropriate combination of direct expenditure.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 4 to 50 years Fixtures and fittings 4 to 8 years Motor vehicles 4 years

Items less than £750 are not capitalised.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

Impairment of fixed assets

At each reporting end date, the trust reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held at call with banks.

HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies (Continued)

Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the the trust's balance sheet when the the trust becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectation of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions

The charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results.

3 Donations and legacies

Donations and legacies
Unrestricted
2024 2023
£'000 £'000
Donations and gifts 54 1

HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

4 Charitable activities

Management
of charitable
property
UK Ministry
£'000
£'000
Charitable activities
377
94
Analysis by fund
Unrestricted funds
377
-
Restricted funds
-
94
377
94
For the year ended 31 December 2023
Unrestricted funds
375
-
Restricted funds
-
96
375
96		 Total
2024
£'000
471
377
94
471		 Total
2023
£'000
471
375
96
471

5 Other trading activities

Unrestricted Unrestricted
2024 2023
£'000 £'000
Other income 2 1
6 Interest received
Unrestricted
2024 2023
£'000 £'000
Interest receivable 8 7

HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

7 Charitable activities

Management
of charitable
property
UK Ministry
£'000
£'000
Depreciation and impairment
120
12
Other costs
-
9
Brothers costs
-
150
General expenses
-
81
(Profit)/loss on disposal of fixed assets
(1)
-
119
252
Donations (see note 8)
61
-
Support costs (see note 9)
-
112
Governance costs (see note 9)
21
-
201
364
Analysis by fund
Unrestricted funds
201
270
Restricted funds
-
94
201
364
For the year ended 31 December 2023
Unrestricted funds
613
323
Restricted funds
-
96
613
419		 Total
2024
£'000
132
9
150
81
(1)
371
61
112
21
565
471
94
565		 Total
2023
£'000
125
27
162
82
5
401
464
138
29
1,032
936
96
1,032

HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

8 Donations

2024 2023
£'000 £'000
Donations to institutions:
Hospitaller Order of Saint John of God Ireland - 500
Saint John of God Hospitaller Services - 6
West European Province - (77)
Good Shepherd 60 35
Other miscellaneous institutions 1 -
61 464

The charity was accruing amounts expected to be due to the Western European Province. During the prior year confirmation was received that the amounts were no longer due and this has resulted in a negative donation to Western European Province.

9 Support costs

Support costs
Support
Governance		 2024 **2023 ** Basis of allocation
costs costs
£'000 £'000 £'000 £'000
Staff costs 69 - 69 58 Activity
General expenses 43 - 43 80 Activity
Governance costs - 21 21 29 Governance
112 21 133 167
Analysed between
Charitable activities 112 21 133 167

Governance costs includes payments to the auditors of £18,500 (2023: £14,500) for audit fees.

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the the trust during the year (2023: nil).

HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

11 Employees

Number of employees

The average monthly number employees during the year was:

2024 2023
Number Number
Total 5 4
Employment costs 2024 2023
£'000 £'000
Wages and salaries 68 57
Other pension costs 1 1
69 58

There were no employees whose annual remuneration was £60,000 or more (2023: nil).

There was no key management personal salary (2023: nil).

12 Net gains on investments

Net gains on investments
Unrestricted
2024 2023
£'000 £'000
Gain on investments - 82

HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

13 Tangible fixed assets

Freehold land
and buildings
Fixtures and
fittings
Motor vehicles
£'000
£'000
£'000
Cost
At 1 January 2024
5,788
335
72
Additions
190
13
17
Disposals
-
(5)
(2)
At 31 December 2024
5,978
343
87
Depreciation and impairment
At 1 January 2024
2,965
328
64
Depreciation charged in the year
120
4
8
Eliminated in respect of disposals
-
(5)
(2)
At 31 December 2024
3,085
327
70
Carrying amount
At 31 December 2024
2,893
16
17
At 31 December 2023
2,823
7
8		 Total
£'000
6,195
220
(7)
6,408
3,357
132
(7)
3,482
2,926
2,838

Within the Freehold land and buildings, the land element is estimated to be £403k (2023: £403k). Freehold land and buildings includes building improvements. All fixed assets are held for charitable use. There are two outstanding charges in place between NHS Commissioning Board (known as NHS England) and Hospitaller Order of Saint John of God. These charges relate to the properties addressed Balmaclellan, DL10 7NJ and 63-65 Brentwood, DL8 5HW. At year end, these charges are not being utilised. There are also charges registered with Barclays over various properties, these charges are not being utilised.

14 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
Amounts falling due after more than one
year:
Other debtors
Total debtors		 2024
£'000
-
343
15
358
2024
£'000
60
418		 2023
£'000
17
157
5
179
2023
£'000
120
299

HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

14 Debtors (Continued)

Included within other debtors is an amount of £58k (2023: £122k) due from Saint John of God Hospitaller Services, a loan to The Good Shepherd Services of £95k (2023: £155k), and an amount of £214k (2023: £nil) due from Saint John of God Provincial Ireland. The amount due from The Good Shepherd related to an interest free loan of which £35k is due within one year and the remainder of the balance will be receivable over 4 years.

15 Creditors: amounts falling due within one year

Trade creditors
Other creditors
Accruals and deferred income		 2024
£'000
42
-
35
77		 2023
£'000
5
1
40
46

16 Analysis of charitable funds

For the year ended 31 December 2024:

Balance at 1
Income		 **Expenditure ** Gains, losses Balance at 31
January and transfers December
2024 2024
£'000 £'000 £'000 £'000 £'000
Unrestricted funds
Accumulated fund 3,385 441 (471) (114) 3,241
Designated funds
Malawi fund 38 - - 114 152
3,423 441 (471) - 3,393
Restricted funds
Brothers' Funds 304 94 (94) - 304
Gabriel Howard 37 - - - 37
Fundraising 61 - - - 61
Restricted funds 402 94 (94) - 402
Total funds 3,825 535 (565) - 3,795

HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

16 Analysis of charitable funds (Continued)

The Brothers' Funds were transferred in from the former charity in 2011/12 and current incoming resources are the Brothers' pensions.

The Fundraising Funds were raised for specific purposes and are restricted for those purposes.

Hospitaller Order Saint John of God has previously received funds to support the care of Gabriel Howard recorded within the restricted funds.

The Malawi Fund is income from Daby View and Lindisfarne Court that the Trustees agreed would be ringfenced to support the developing ministries in Malawi. During the current year the trustees designated a further £114k (2023: 38k) into this fund.

For the year ended 31 December 2023:

Movement in funds Movement in funds Movement in funds
Balance at 1 Income **Expenditure ** Gains, losses Balance at 31
January and transfers December
2023 2023
Unrestricted funds
Accumulated fund 3,893 384 (936) 44 3,385
Designated funds
Malawi fund - - - 38 38
3,893 384 (936) 82 3,423
Restricted funds
Brothers' Funds 304 96 (96) - 304
Gabriel Howard 37 - - - 37
Fundraising 61 - - - 61
Restricted funds 402 96 (96) - 402
Total funds 4,295 480 (1,032) 82 3,825

17 Analysis of net assets between funds

For the year ended 31 December 2024:

Unrestricted
funds
Restricted
funds
£'000
£'000
Tangible fixed assets
2,926
-
Net current assets
467
402
3,393
402		 Total
£'000
2,926
869
3,795

HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

17 Analysis of net assets between funds (Continued)

For the year ended 31 December 2023:

Unrestricted Restricted Total Total
funds funds
£'000 £'000 £'000
Tangible fixed assets 2,838 - 2,838
Net current assets 585 402 987
3,423 402 3,825
18
Cash generated from operations		 2024 2023
£'000 £'000
Net expenditure for the year (30) (470)
Adjustments for:
Interest income recognised in statement of financial activities (8) (7)
(Gain)/loss on disposal of tangible fixed assets (1) 5
Gain on investments - (82)
Depreciation and impairment of tangible fixed assets 132 125
Movements in working capital:
(Increase)/decrease in debtors (119) 112
Increase/(decrease) in creditors 31 (312)
Cash generated from/(used in) operations 5 (629)
19
Analysis of changes in net debt
1 January 31 December
2024 Cash flows 2024
Cash and cash equivalents £'000 £'000 £'000
Cash 734 (206) 528
Total cash 734 (206) 528
Net debt 734 (206) 528
20
Capital commitments		 2024 2023
£'000 £'000
At 31 December 2024 the the trust had capital commitments as follows:
Contracted for but not provided in the financial statements:
Acquisition of property, plant and equipment - 47

HOSPITALLER ORDER OF SAINT JOHN OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

21 Related party transactions

Saint John of God Hospitaller Services

Saint John of God Hospitaller Services is a charitable company, with some trustees in common with Hospitaller Order of Saint John of God. During the year Hospitaller Order of Saint John of God made donations of £nil (2023: £6k) to and received rental income of £377k (2023: £375k) from Saint John of God Hospitaller Services for the use of fixed assets. An amount was also due from Saint John of God Hospitaller Services of £58k (2023: £122k)

The Good Shepherd

The Good Shepherd is a related party due to being a subsidiary of Saint John of God Hospitaller Services. During the year Hospitaller Order of Saint John of God made donations of £60k (2023: £35k) to the Good Shepherd. In 2021 Hospitaller Order of Saint John of God provided a loan of £200k to the Good Shepherd. This is a non interest bearing loan and is repayable at a rate of £35k per year. At year end the balance outstanding is £95k (2023: £155k).

Hospitaller Order of Saint John of God Ireland (also known as Western Province or Saint John of God Provincial Services)

During the year, a donation of £nil (2023: £500k) was made to Hospitaller Order of Saint John of God Ireland towards the building of a new hospital in Stillorgan. Included in charitable expenditure is an amount of £25k (2023: £48k) relating to costs due to Saint John of God Provincial Services. At year end there is an amount included in debtors of £250k (2023: £nil) and accruals of £nil (2023: £4k).

West European Province

The annual charges in respect of UK share of charges from Rome due to the West European Province of the Hospitaller Order of Saint John of God were £nil (2023: £nil). In prior years the charity accrued amounts totalling £77k however during 2023 It was confirmed that these amounts are not due and as such £77k was released in to the Statement of Financial Activities in 2023. No corresponding amounts have been accrued or released in the current year.

22 Ultimate controlling party

The West European Province of the Hospitaller Order of Saint John of God is the ultimate controlling body.