Charity registrdtiotl number." ?3 j?04 Coxedd and Pearce and Kimbers Almhouses Charity Annual Report and Finatt¢ial Stat¢tNetsts for the l'ear Ended i l December 7075 L"HY Ross Brooke Chartered .4¢count8nts 16 Klurd(Kk Road Dorcan Swindon W ilishire SN3 SHY
Coiedd and Pearee &nd Kimbers Almhouses Charits" Contents Ref¢r¢DC¢ and.4dminisirativt Dttails Trusiees, Repon ?to3 Stat¢ment ofTrnst¢¢s' Responsibilities Independent E.wHin&s Report Statement of FinclaI .litLlf1¢5 Balanke Shtei otes 10 the Finan¢ial Statemenis 8T0 14
Co¥edd aDd Pearce and Kimbers Almhouses Charih. Reference and Administrative Details Trn$tee8 .Ilr Peter Gre¢tthalgh Chaiman Klrs SallN Xlilts Irs Jill 11 ilson Ex-otficio member -%lr Sruart Durrani Irs J¢nnifer Elans Ir.4nthonN H&dl¢k Ir Dai'id Gntliihs Ch•ritv Registratio Number i3:04 Princkpal Office 47 %leNrick Drive ewbury Berkshire RG146SY Page I
Coiedd and Ptarce and Klmbers Almhouses Chirlty Tru8tee•' Report Tb¢ prostnt the antsual report together with the fill181 statsments of the clwity for the year ended 31 Dec¢mber2025. Objectlvrf acdvfitl ObJec&v oJd4lMs Th¢ ¢haritsbl¢ obj¢¢ts to provide AltNhou3¢5 for poor persons of 8ood character who hav¢ r¢$11 ' N¢wkny, West BeIre fornot I5 thall two years JMtpreL%din8 tbe items of appointrnellt. ObJertlve4 strAtegles acdvides The Trnsttes have tucluded the Ajmshouse properties within the pKcounts at their tein51a¢eoiettt VI¢ which in tbeir opinion iq a close approx]non to market value. Th¢ objectives attd Aetivitirs deseribed abov¢ d¢tail the tn8itt aetiviiies uttdtttaken to fitytb¢r th¢ ¢haiity'8 putPOS¢8 for the public b¢nefiL The tru$t¢¢s cotsfirtA that th¢y bave cornplied with th¢ rwir¢m¢nts of ge¢tTQtt 17 of th¢ Chsrittes A¢t 2011 to bave due regard to the public bellefit guidance published by the Clwity Commission for En8land and Waies. A¢hi¢v¢ments Dd performan¢¢ Durin8 the year th¢ t¢¢¢5 ¢ontinu¢d to maintain the fabric of OUT h¢M&8¢8 and groutsds. Modern dwrs were ritt¢d to the office Stor tn addition flood battiers were awired to Counter tILC risk of higher wat¢r l¢v¢]8 on th¢ riv¢r K¢nTh¢L Investment in ¢n¢rgy saving 5yStems colltinu to Ix a major prioTÈty. FlTraDd rtvle Polley on resen Tht charity rnitithin$ the extraordin repir fi2tMI for larye ott off txpetts¢& The chority eks ts) maintain 818n1fi¢t fiulds to n)¢¢t future expect ¢osts. Pl•ns for perlods Alw Attdkey obidlveJforfuthrep¢rfod Th¢ Try5t¢c¥ will continue to irnprove tbc care of r¢4idrnts by ¥ll13r Tll4intetsaurE of our buildÈn88 and unds 88 well 48 r¢viev4ing tbe ability of residents to live ielldatsly. Structur& ¥overnaD¢e mallAgement N414re ofgovernlng doeuwJ¢m The charity 15 ¢oatroll¢d by its govwDiDg documetrf. u deOf ¢rus¢, a1 Constitutes anunincorwJratI charity. RecrwllM#t4Nd Appolftthmnt oftrXt Th¢ ¢harity can bav¢ up to seven Trustee8. of whith are nomiuat¢d by West Berksby¢ CouKil. four or tllore Are co4)pt¢d or ffiCi0 metnbets of the church. PA2
Coxedd and Pearce and Kimbers Almhouses Charits. Trustees. Report Icontinued) The annual rtport was approTr¢d bN the trustees of th¢ charity on ... .. and signed on its behalf bk.. Ir P¢t¢r TTusiee eenhalgh Page 3
CoTedd #nd Peor¢e and Kimbers Almhouses Charitv Statement of Trustees, Responsibilities The trustees are responsible for prepagtng the tnjstees. rewrt and the financial staiements irt a¢Ltsrdance with th¢ L'nit¢d kinedom Accounting Standards (Lniied Kin¥dom Generall) .licepted .4ccountino Practic¢) and applJLable law and re8ularions. The la applicable to charities require5 the trustees io prepare lin&niial stsitmenis for ea¢h financial Jear which give a fft]e and faiT 1¢14 Ot the statt of affai of Ihe ihariTh and of Ihe inioming re50urre5 and appli¥aiiot of r¢sources ot. Ihe for that period. In prep2rin# Ih¢s¢ finan¥ial stalements. the Irusiees are required to.. select suitable a¢¢ollnting policies and Ihen applN rhern consisientl).. obserne the merhods and principles in the Charili¢s SORP.. make judgern¢nts and estimaies that ar¢ reasonabl¢ and prudeni.. 5rate Hh¢rher applicable accounting standards have been follomed. subj¢¢t IQ 2n% mala1 departures disclosed ond explained in the finaniial siatements.. and prepare the financial Statements on ih¢ going Loncern basis unless li is inappropriaie to pre5Utne that tht charit¥. will continue in business. The Irusiees are resnsIble ttsr keepTng proper aL¢tsunTing records Ihai dis¢los¢ with reasonable aciurai) at any time The tinancial posiiion of the charits. and enable thern TO ensure Ihar the financial statements iornply iith the Charities .11 7011. rhe Charities 1.4ccounts and Report51 Rtuulations ?008. and th¢ prols1o0$ of the consiitution. The rrusiees are alio respot]sible for saleguarding the assets of tht rharity and h¢n¢¢ for taking reasonabl¢ st¢ps for the pre¥ention and deieition of fraud and other irre8ularities. The trustees are responsible for the maini¢nance and IniegnTh of ihe corpoyaie and financial inforniation Included on Ihe charirable companN'9 ebSIte Leuislation uoieTning ihe preparaiion and di55emination of financial statements ma} differ from legislaiioll in other jurisdictions. .4pproved bN' the trustees of ihe ¢hariTh o 4. and sign¢d on its behalf bv.. I Peier Gr Trust¢e nhalgh Page 4
Coxedd and Pearce and Kimbers Almhouses Charit Illdependent EKamiDer's Report to the trustees of Coxedd and Pearce and Kitnbers Almhouses Cbaritv report io the iru51et5 on ¢xamination of the accounts of CoK¢dd and Pearct and Kimb¢rs Almhouses Charit> for the vear tnded i l D¢r¢fftber ?075. Responsibilities and bAsis of report .45 Ihe trusi¢¢s of Coxedd and Pearce and Kimbers .41mhous¢g ChariTh sou are resrM)nsible for th¢ preparation of the accounts in aciordanie with rhe requiretntnrs of ihe ChariTIt5 .4il :01 I I'1h¢.4t'i I report in resp¢¢i of m% e.Xdminarion of the Coxedd and P¢zrLe and kimbers .41mknuses Charit)'s accounts carried out und¢r i¢¢tivn 14) of the )011 .4il and in c3rThing out ¢x#mination I hawe tollowed all the applicable Dir¢ction5 giN¢n bv th¢ Charity Commission Ltnder seciion l Jii £Mbi ot the .4¢t. Independent exgminer's Staiement I haNt Kompltied ¢Yamin3¢ion. l ionfirni rhat no mal¢rial matt¢TS haN¢ ¥om¢ lo mtr att¢nt*on in ionnection with the t.Kamtnation 4ii inu Th¢ aUs¢ 10 beltee thai in anN mattrial respect.. accountinu record5 tre noi kept in respect of Coxedd and Pearc¢ and Kifftbers .Ilmhouses Charitj as required b> ieition l io ot Ihe .4¥1.' or th¢ acrounts do not a¢¢ord with ih05e records: or the aicounis do noi Kornpli w'ith the aLCOtJniing requiremenis concernin¥ Ihe fo and ioni¢ni of a¢¥ollns sei out in the Charities I Icioun15 and Reports) Regulations ?008 other than an> requirement thai the aciounts Llii¢ a 'trn¢ and fair lew. which ig noi a tnatter OnsIdered as part of an independent examination. I hav¢ no ioncerns and hAve Lome across no other rnatt¢rs in Onnellion lih the ¢xamin2110n io ibhiLh arteniion should be draw in this report In ord¢r io enable a proper undeTsiandinu of rhe aCount$ io be reached. kerr¥ Hawkins. L HY Ross Brookt Chartered .4ciountants 6 Klurdock Road DorL2n Swind()n Dale.. Page 5
Coxedd and Pearee and Kimbers Almbouses Charitv S¢atement of Financial Aetii'ities for the l'ear Ended 31 December 202) L'nre$trified funds Total 2025 Income and Endovm¢Dts from: InNestm¢nt InLume Other income 4.?91 89.7ig Total Income 94.050 94.OiO Eypendiivre on- Charitable aciiwiti¢s 173.7361 17i.:361 rotal E.xp¢ndirure Gains 1055¢$ on intrestmeni as5eis et iniome ¢1 molemeni in fvnds Reconciliation of lunds Total funds brou£hi foNard j.6)6.:. 56 Total tunds carried torward i.780.171 Lnrestricted funds i.780.171 Total 2024 Ineotne Ind Endowments from: IestMent income Oth¢T Inc(Jme 4.089 8i.li8 4.089 Total income Eipenditure on.. Ch2ritable ailll Ille5 191 14)) Total expendtiur¢ Gal losses on inw¢5tffteRI ass¢15 19• 14)) 74,4)9 -,4.4)9 et incomc 69.)6 6Y.i61 et moiemeni in hmds 69.161 69.)61 Recon¢iliaiion of fuDd$ Total fisnds brought foTh¥ard -). j *6.69) i.)i6.69- Total funds caTri¢d forward j.6:6.?56 All of the charity's activitie5 deriTr"e from continuing op¢rdiions during rhe aboN¢ periods. The fwids breakdown for ?0?4 is shown in rtott 13. The not¢5 on pa¥es 8 to l 4 forni an integral pan of these financial statements.
Coxedd and Pearce and Kimber5 Almhouses Charitv {Regi5tration nuJnber: 2332041 Balance Sheet a5 at 31 December 202) 202) 2024 Fixed a5$ei$ Tatlgiblt $tr$ Ini"esirnentg 3.60? 706 140.870 i.48i.780 -tr.744.076 j.61 i.9:. Current a55ets Debro Cash ai bank and in hand 1.804 .077 io i4.881 14.j7% Creditor5: .4mounts f411iDg de V¥iihin one vegr 12 14.0941 let current asse et •$sets ?,780.171 Fund5 of the ¢h#riN". I nresiricted income funds L51[]ll¢d tunds j.781).171 Tot81 lund$ 13 niial stoi¢ments on paoes 6 10 14 HEre appro.ed bj the trusiee5. and authorjsed for issll¢ on and signed on their behalf b)": Ir P¢t¢r Trusree ¢¢nhalgh The notes on pa8es 8 10 14 forrn an integrdl part of these financial 5tht¢m¢nts. Page 7
CoKedd and Pearce and Kimbers Almhouses Charity Yotes to the Financial Statements for the Year Ended 31 Decetnber 2025 1 .4ccounting policies StateETheDt of cotllpliaNte Th¢ finan¢ial stat¢m¢nts have been prepared in a¢¢ordartLe w ith the second tdition of the Charit1¢5 Stat¢TD¢rtt of Recomm¢nd¢d Practsre issu¢d in (k'tober &019. the Finan¢ial Reportin? Standard appliLable In the Lnit¢d Kingdorn and Republic of Ireland IFRS 101 and th¢ Charities A¢¢ 2011. Bsi$ of preratIon Coxedd and Pearl¢ and Kimb¢rs .41mhouses Charip m¢eis th¢ d¢tinitioft ot. a public benetit entin under FRS 10. The aciounts (financial stai¢tn¢tttsl hat been Prepared under th¢ hi5tori¥al ¥05t ¢0nv¢r)tion with items r¢co¥nis¢d at knost or trartsaition value unless oih¢rwise stated in the relevant noiels110 these accounts Going con£ern The trustees consider ihat there are no material unrertainii¢s about the chariTh's abilio. 10 continue a5 a soing iOtic¢m. Expenditure .411 exp¢nditure is re¢ognis¢d once there is a legal 01 ¢onstru¢tibe oblig2tion to thai expenditure. it is probabl¢ iettltmeni is required and the amounr Lan be measured reliabl. .411 10$15 are alloLat¢d 10 rhe applicable eKpenditure headin£ that agoJegat¢ 5imilat ¥OSt$ 10 that caiesorv. Il'here costs cannoi b¢ dJr¢ctlv attFibut¢d to partiiulJr headings the¥ hav¢ bten allocaied on a basis consisieni 1th tht use of resources. 11 C¢lllTal sraff osts allocaled on the basls Ot time speni. and depr¢¥iaiion Lharges allocared on the portion of the ass¢t'5 use. Oih¢T SUPPOrt 0$1$ hr¢ allo¢ated based on the SPTead of costs. Charilable oLlivlties Charitable exp¢ndiwre comprises iknse cosrs in¢urred bv the ch1Th in the deliveTr of its aciiNiiies and seryices tor lis benefiiiaries. li Includes both Losts thai can be alloiaied dtreLily to suih actiTrities and ih05e c0515 01 an indirect namre neLes5aTr to support them. SuppoTt fosts Support LOSIS include central tunrtion5 and have been allocated io a¢iii Irv ¢osi categories on a b&is knonsisten¢ with th¢ use of resource5, for exajnple. Jllo¥ating propem costs bv tloor areab. or per capi costs by the tirne spent and other costs IheiT Ljsage. Taxatio The charit) is considered to pass rhe ttsis set out in Paragraph I Schedule 6 of the Finance .4ct )010 and therefore ir Jne¢tS the d¢liniiion of a chariiabl¢ Eompanb for L'k corporation t&% purposes. .4ccordinuly. the ¢haritv is polentiallv extmpt trom raxation in respect ot income or capital vain5 le1¥¢d within categotie5 oN¢d Chapter 3 Parr I l of the Corpordtion Tax .4¢t ?010 or Section )56 of lh¢ Taxaiion of Chargeabl¢ Gains .4¢t 199 io the exrenr Ihai such tncome or oains are applied exclusivel} io Chanble purposes. Page 8
Coiedd and Pearce and Kimbers Almhouses Charitt, Notes to the Financial Statements for the l'ear Ended 31 Deeember 2025 (continued} Tangible red 355ets Tanqible .455¢ts iomprise of .41rnhouses which had no cost bur whiih VJere inrorporated inio rhe accounts sotn¢ ¢ars aso 31 an estimated tralllation. The value of these is adjusted periodicall) io the r¢-irtstaiemeni a&t which Is considered b) Ihe IrusTees to b¢ a Close appro.ximation io fair "alU¢. .4s tht5e are iniluded ai fair value. no dePrlatIO[L is charged. Fixed #5set investThents Fi.Ked Se1 In¢StMents. oiher ihan prouramme related in¥estmen15. included ai market vajut ai Ihe balaE]C¢
h¢et dale. Rtalis¢d LTains and losses Dn invtsimtnT5 at¢ ial¥Lilaied Iht difftT¢rtr¢ b¢tween iales proletds and their market Tralue at ¢h¢ start of the lear. or their subs¢qu¢rti ¢ost. and are charged or credited to the Statement of Finallital .4itiTririt5 in Ihe period of dJ5posal. L'nrealised gains and losses represent the rnoieTnent sn market values durino the fvear and are credited or ¢har2ed to rhe Stai¢rn¢nt ot Financtal .Icti.7i1es based on The market &alt at rhe itar end. Cash aBd cash equi>alentS C&sh and bash ¢quiNalenis Lomprist lash on hand and ¢all dep051ts. and other 5hort-temi hishly liquid Iniesimenrs ihai are readily ¢Onertible 10 a known amount of ¢ash and are subject lo an insignttt¢ant risk of hang¢ In value. Tr&de creditors are obligations io pak for gi)ods or services that ha¥e been aiquiT¢d In the ordinaTr cour5¢ of business from suppliers. .4c¢ourtis pa! able are ilassified a5 rurrent liabilities if rhe doe5 not ha¢ an unLondiiional right. at the tttd of Ihe reporting p¢riod. ro defer settlement of rh¢ irediior tor ai lea51 rwelv¢ months alier ihe reporring dale. If Ihere is an unconditional righi to defer settlernen¥ tor at least twel%e month5 after th¢ rewrting dale. Ihe) are psented non-current liabilities. Fund $tructure Lnrestriaed incotn¢ funds are seneral fund5 Ihat art aail&ble for use at the trust¢¢s disLreiion in furthtrance of the objeLtib'es of the h#1. 2 Investmeni ineome l.'Drestricted fund5 C¥eneral Toi#l fund5 Orher incorlle from fixed asset inestmenLS 4.?91 Total for 2025 4.:91 Total for 2024 4.089 4.089 Page 9
co.xedd and Pearce and Kimbers Almhouses Charits. Notes io the Financial Statements for the l'ear Ended 31 December 202) (continued) 3 Other income LDr¢stricted funds General Total fund5 Rental in¢om¢ 89.7)9 89.7)9 Toi#l for 202) 89.7)9 Total for 2024 8j.li8 Page 10
Coiedd and Pearce and Kimbers Almhouses Charity Notes lo the Financial Statements for the l'ear Ended 31 De¢ember 202) Icontinuedl 4 .4Dal¥si5 of 511PP(irt tosts Chiritable acti*itie$ eipendit4re L'nrestritted funds General Tot#1 Clerk's salaTh Rates and ater Lighi heat and pother Insur2nie Em¢rg¢rtc¥ res)Se sStern Repairs and reneI¥21s Telephofjt and postag¢ Subscriprions SundTh ¢xpens¢s .4ccountsnc Professional fees ?.640 4.169 -041 J.169 j7.041 ?.096 44) 419 419 106 l.i86 I,i80 106 l.i86 1..80 Lmrestricttd fullds General Toigl 2024 Clerk's Sala Rat¢s and water LiJi heal and power Insurani¢ EmtrgencN re5iK>nse sJ5tem R¢pairs and renewals Telephone and posiage 5ubscNplions SundTr e.xpense5 .4¢¢ounranc 640 j8.iio i.:76 .007 ?.007 40.i4i -10.i4i 60 407 69 l.i60 407 l.i60 9:.14 Page 11
Coxedd and Pearee and Kimbers Almhouses Charih. Iyotes to the Financial Statements for the l-ear Ended 31 December 202) (continued) 5 Tangible fix¢d Issets Land lod buildings Totsl Cost .4t l JanuaTh ?O:- Re¥aluaiions i.48i.780 116.4:6 -).48i.780 116.4?6 .41 % l Dectmber ?0:5 J.60? 106 i.60:. Depreciation .41 31 December ?O)S et book %glue .41 31 December ".01 i.607 )06 i.601 ?06 At i l December !0: i.48i.780 j.48?.780 The .4lmsiK)uses ha*e been t¢.U¢d LO insurdnie re-instat¢tn¢ni ¥alue as ai June 207? uaiioR has not been carried out. -4n independent 6 Fixed a55el Illty¢Stment5 202) 20?4 Other inie5mJents 146.87Q liO.19_- Page 12
Coiedd and Pearce and Kimbers Almhouses Cbarity Notes to the Financial Statements for the lear Ended 31 December 202) {colltinMed} Oiher inTes(ment5 Listed investments TotI Cosi or I"aluation .41 l Januar% O: ReN'aluion liO.19i 130.19) 16.67 j .41 1 I tkcember 0.5 146.870 146.870 et book value .41 31 tkcemb¢r ?O'i 146.870 .41 I l December ?0)4 1_;0.19i 7 Commitments Cgpii#I commiiments GraN"el Ihe lltility area ar Kimbe The ioul amouni contracted tor bui not proided in the fin8n¢ial s¢atemenrs was £l.Oi I I:0? J. £Njll. 8 Taxation The is a registered ¢harity and is th¢r¢fore ¢x¢mpi from 4t10ft 9 Debiors 202) 2024 Other debrors 1.804 1.7)6 10 Casb 2nd c•$h equivalents 2025 2024 Cash at bank .077 I l Trustees rernuneration and expenses No rrusiees. nor anl persons conntcied wilh them. haNe received any remuneraixon from the ihariry durin¥ the vear. Page li
Coiedd and Pearce and Kimbers Aimhouses CharitTr" Notes to the Financial Statements for the Year Ended 31 December 202) (continued) 12 Creditors: gmounts fglling due within oDe veAr 202) 2024 Trade Lrediror5 .4ccruals 616 i.478 1.4iO ).-, 86 4.094 IJ Fund5 Balance at I Janut Oihtr Tecogni5ed gginsiilosses) Bal#rtte #t 31 December 20?5 Incoming resourees Resources ¢Tpended I nrestrieted funds General General Fund ExlraoTdinaTr Repair Fund Other Reserves arising from valuation tsf Tangible asset 104.000 17j ?j61 10.69) l j).i07 i6.476 5.98? 4).458 j.48i.780 116.4?6 i,60 )06 -1.6:6.? j6 94.oio 173.7361 i.780.171 Bal#Nre #t 31 Bglsnte At Other l J4nu¥ry In¢omiDg Resouree5 recognised December 20•4 resources expended Tr9nsfers ggiDslllos5¢51 2024 I'nrestri¢ted funds Generul General Fund E.KirdordinaTr Repair Fund O¢her Keserves arisin from valuation of Tangible &sset 99.860 i9.40i 87.?47 192.14*1 6.000 16.000} 3.Oi8 i.073 104.000 i0.476 i.417.4i 68.i48 j.485 780 3.546.69S 87.•47 74.4)9 j.6?6.? j6 There are no resrriction5 on an>" of the funds. Page 14