REGISTERED CHARrrY NUMBER: 233299
REPORT OF THE TRUSTEES AND
UUAUDIT
D FI￿NcIAL STaIEMENIS FOR TH￿E&B ENDEIL31.DE￿c PIRE&2Q23
FO
SISTERS OF CHARITY OF NEVERS

SISTERS OF CHARITY OF NEVERS
cofrirENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023
Page
Report of the Trustees
1 to 2
Independent Examinerfs Report
Ststement of Financial Actlvit19S
Balanee Sheet
Notos to the Financial Statements
6 10 10
Detalled Ststement of Flnanclal Actlvtties
11

SISTERS OF CHARITY OF NEVERS
REPORT OF THE TRUSTEES
for the Year Ended 31 DKember 2023
The trustees present their report with the financial slalements of the charity for the year ended
31 December 2023. The trustees have adopted the provisions of Accounting and ReF)Orting by CharitEs'.
Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effe¢tiva 1 January
20191.
OBJECTNES AND ACTIVITIES
Objectlves and aims
The chsrtty's objective is to advan￿ the RLinan Catholic Refigion and relieve povety.
It's aim i¥ lo provide human re￿ul¢e$ on a voluntary basis wthin the communty lo Supp￿ projects that
provide adv￿. infomalion or care to vulnerable people.
FINANCIAL REVIEW
Financial posttion
The normal operating income and expendrture for the year wero as expfjcted, In￿Me £47,*8 {2022
£45,471) and expenditure £39,06112022 - £44,954}.
There were net incoming resources amounting to £8,507 {2022 - nat ir￿ming £517). Nal rnvement of funds
transferred to the accumukted ftjnd totalled £8,507 {2022 £517}.
The final ￿81￿ce of the English c￿gr￿allOn at 31 Decemkr 2023 lotalled £298,577 {2022 - £290,070).
Reserves policy
The poI￿Y is lo ensure sufficEnt reserves are ￿Th(ed to meet all ant￿Ipated commrtments during Ihe year.
FLrruRE PLANS
The ettanty plans to eonlinue to advance the Roman Catholic Religion and relief of poverty through charitable
worf( in the ensuring year. The Sisters remain confident that they wll be aided in this by the cornmilment of
Ihelr French counterparts to sub&dise where nec4ssary the operatv)nal acbmlw of the English Provin￿.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
Sisters of Charity of Nevers Ifomierty krthvn as Trustees for the Congregation of the Sisters of Charity of
Neversl is a charty, registered with the Charity Commission. registration number 233299 and is g¢)verned by
Trust De￿1 dated 1 February 1964 and the Scheme of The Commissioners of26 April 1994.
Recrniiment and appointment of tru$te•s
Trustees are appointed by the Superior General of the Roman Catholic CongregatK)n of the Sisters of Charty
and Christian Instruction of Nevers {'Ihe Orderf'l. The Superior General is resident in Paris and has
responsibility for appointsnenls in England.
Trusle&s are apwintad for an indefinite period until such time they become incapable by reason of illness,
injury or mental disorder of managing their own affairs, is absent without the pemiission of the other trustees
from all their meetings held w(thin any six month period ané the board of tsuste8s resolve that their office be
vacated or gives not less than one month's notice in writing of their intention to rpsign Ibul only rf at least 3
Trustees will remain in offu when the notice of resionalion is to tske effect).
Organlsatlonal structure
The trustee5 shall hold al least iwo ordinary meetings in e&h year. A special meeting may be summoned al
any lime by the chairperson or any Irust*s upon not le5S than four d8ys' notice being given lo the other
trustees of the matters to be discussed.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
233299
Page 1

SISTERS OF CHARITY OF NEVERS
REPORT OF THE TRUSTEES
for the Year Ended 31 December 2023
Prfncipal address
19 Oakengales
Fulwwd
Preston
PR2 9AE
Tr[th￿S
Sister E de Quenco de Tonqued (resigned 1.7.23)
Sister E C Butler
Si8ter A Duggan
Sister M M Kelly Iresigned 16.7.231
Sister B D Chiesa (appointed 23.7.241
Sister D J Saint- Arnans (appointed 16.7.231
Independent Examiner
James Tocjd & Co
Greenbank House
141 Addphi Street
Preston
Lar￿shIre
PR178H
Appr¢)vod by order of the board oftwste&s on 24 ¢knber 2024 and signed on its behalf by.
Sister E C Butler- Trustee
Pagè 2

INDEPENDENT EXAMINER'S REPORT TO ThE TRUSTEES OF
SISTERS OF CHARrrY OF NEVERS
Independent examinerfs report to the Irustees of Sisters of Charfty of Nevews
I report to the charity trustees on my examinab.on of the accounts of Sisters of Charity of Nevers (the Trust)
for the year endad 31 December 2023.
Rgsponslblllties and basls of rnport
AS the charity trustees of the Trust Y(￿ are responsiblg for the preParat￿n of th8 xcounts in accordance with
the requirem&nts of the Charit￿8 Act 2011 Ilhe Act'l.
I report in respect of my examination of the Trusys accounts carried out under sects.￿ 145 of the Act and in
cairying QLrt my examinatk)n I have followed all applicable Directions gwen by the Ch4rity Commission und8r
Seclion 14515llbl of the Act.
Independent examlnerfs ststement
I have completed my examinati)n. I confirm th81 no nwtsrial matters have ccme to my attention In u)nnection
wrth the examination gimng me ca￿e to believe that in any material respect..
aCCoun￿r¥j records were not kept in respect of Trust as required by Sectv)n 130 of the Act or
the accounts do not accord wtth those records,. or
the accourrts do not compty with the applicable requiref￿nts conceming th8 fomi and content of
8¢counls sel out in the Charities {Accounts and Reportsl RegulalKJns 2008 other than any requirement
that the accounts give a true and fair Mew which is not a matter considered as part of an independent
examination.
I have no cOn￿rnS and have come across no other matters in connection with the examination lo thich
attention shoubj be drawn in this Teport in order lo enable a proper understanding of the accounts to be
reached.
A Milb FCA MAAT
Jwnes Todd & Co
Greenbank House
141 Adelphi Street
Preston
Lancashire
PR17BH
28 October 2024
Page 3

SISTERS OF CHARITY OF NEVERS
STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 December 2023
2023
Unmtr*tod
fund
2022
Totsl
Notes
INCOME AND ENLK)WMENTS FROM
Donations and legacies
45.768
44.901
Investment Income
1.800
570
Total
47.568
45,471
EXPENDITURE ON
Charltable activttle6
UK donations
Pastarol care
265
21A77
22,054
Other
17,319
22,296
Totsl
39.061
44,954
NET INCOME
8,507
517
RECONCILIATION OF FUNDS
Total funds bro￿h1 frlrward
290,070
289,553
TOTAL FUNDS CARRIED FORWARD
298.577
2SW,070
Th8 notes fom) p8rt otthese fin8nd81 slatemehts
P8ge 4

SISTERS OF CHARITY OF NEVERS
BALANCE SHEET
31 December 2023
2023
2022
Total
funds
Unrostrkt•d
fund
Notes
FIXED ASSETS
Tangtr)le assets
Invest￿nts
262.901
fO.000
264.123
10,000
271901
274,123
CURRENT ASSETS
Cash at bank and in hand
26,632
16.818
CREDITORS
Amwnts falling due within one year
19561
{871)
NET CURRENT ASSETS
25,676
15,947
TOTAL ASSETS LESS CURRENT
UABILITIES
298,57T
290,070
ASSETS
298,577
290.070
FUNDS
Unrestrict8d fund5
298,677
290.070
TOTAL FUNDS
298,517
290,070
The financial statements were approved by the Board of Twslees and aulhorised for issue on
24 Octc4)gr 2024 and were siyned on its beha￿ by..
E C Butler. Tnjstee
J&str Eknefy7 2,bLLdcp
A Duggan- Trustee
The notes forn part ol these ffinaniial sts18ments
Pagtr 5

SISTERS OF CHARITY OF NEVERS
NOTES TO THE FINANCIAL STATEMETrffS
for the Year Ended 31 Decernber 2023
ACCOUNTING POLICIES
Ba818 ol preparlng the flnanclal statements
The financial statements of the charity, which is a publ￿ benefit enlty under FRS 102, have bgen
prepared in accordance with the Chartties SORP IFRS 1021 'Accounting and Reporting by Chairties..
Statement of Recommended Pract￿8 applicable to charities preparing their xcounls in accordance
wi(h the Finanaal Reporting Standard applicable in the UK 8nd Republic of I￿land (FRS 1021
{effectwe 1 January 2019),, Financl81 Reporting Standard 102 'The Financial Reporting Standawd
appI￿able in the UK and Republic of Irel8￿1, and the CharttEs Act 2011. The financial stalemgnts have
been prepared untler the historical cost convention, with the exception of investments which are
included at market V81ue.
Income
All income is recognised in the Statement of Financial Activities cnce the charity has entr(kment to the
funds, il is probable that the income will be re￿iVed and the amount Can be measured reliably.
Exponditur8
Liabilities are recognised as expendl(ure as soon as there is a legal or constructive obligation
committing the tharily lo that expendTturè, it is probabk that a ITansfer of economic beneff(s will be
required In settlement and the amount of the obligation can be ￿Easured religbty. Expenditure i%
accounted for on an accruals basis and ha5 been classified under headings that ag9regale all cost
related to the category. ￿ere cost5 cannot be directly attributed to particular heading5 they have been
alloeated to aetiwtres on 8 basis consL8lent the use of resources.
Tanglble flx8d assets
Depreciation is provided at the folh)wing annual rates in order tcs wrrte off each asset over 115 estimated
useful lrfe.
Fixtures and fitb'ngs
Motor vehic￿$
10% on reducing balance
25Yo on reducing balance
Taxation
The charity is exempt from tax on i(s charrtab￿ activities.
Fund accountlng
Unrestricted funds can be used in accordance ￿th the charitable objectives at the discrelp)n of the
trustees.
Restricted furlds ean only be used for partieuL8r ￿$tri￿ed pvrposes within the o¥ects of the charity.
Reslriclions arise when 9pe(afied by the donor or when funds are raised for part￿ular restrictg
pU￿se5.
Further expl8nation of the nalure and purpose of esch fund is induded in the notes to the financial
statements.
Pa￿6
contrnu&Y...

SISTERS OF CHARITY OF NEVERS
NOTES TO THE FINANCIAL STATEMENTS - contlnued
for the Year Ended 31 December 2023
IMVESTMENT INCOME
2023
2022
Rents r￿1Ved
Interest received
570
1.800
1.800
570
OTHER
2023
2022
Suppcvt O)51s
17,319
22,296
TRUSTEES. REMUNERATION AND BENEFrrs
There were no Iru5tees' remuneration or other benefits for the year ￿)ded 31 December 2023 nor for
the year ended 31 Decwnber 2022.
Trustees. expenses
As members of the Order the living expenses of the trustees during the year were boma by the charrty.
The tntslees received no remuneration or other benefrts in connectDn wrth Ih&r duties during the year.
The truslee8' State and prOfesS￿n￿ pensions are donated lo th9 Charity as shown under ir￿Orning
reSoUr￿S in the slatemgnt olfinan¢i* activrhe5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unre$tri(aed
Jnd
INCOME AND ENDOWMENTS FROM
DonatKJns and *ades
44,901
Investrnent inctyne
570
Totsl
45,471
EXPENDITURE ON
Charitable activities
UK donations
Past8rol care
604
22,054
Other
22.2
Totsl
44.954
NET INCOME
517
RECONCILIATION OF FUNDS
Total fijnds brought fo￿ard
289,553
Page 7
conl'nwd...

SISTERS OF CHARITY OF NEVERS
NOTES TO THE FINANCIAL STATEMENTS - Gontlnued
for the Yèar Ended 31 December 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES. continued
Unrestncled
frJnd
TOTAL FUNDS CARRIED FORWARD
290,070
TANGIBLE FIXED ASSETS
Fixtures
and
fittiros
Fr￿hOld
property
Lwg
Jeasehold
Motor
v8h￿leS
Totsls
COST
At 1 January 2023 and
31 December 21r23
136.043
119.492
103A73
12,800
371.808
DEPRECIATION
Al 1 January 2023
Charge for year
97,316
615
10,389
107,685
1,222
Al 31 December2023
97.931
10,976
108,907
NEf BOOK VALUE
Al 31 December 2023
136,043
119.492
1.824
262,901
At 31 D8c8mb8r 2022
136,043
119,4¥2
6.157
2.431
264,123
FIXED ASSET INVESTMENTS
2023
2022
Loans
10.000
10,000
Other
108155
At 1 January 2023 and
31 December 2023
10,000
There were no investment assets outside the UK.
Pa￿8
Contin￿￿...

SISTERS OF CHARITY OF NEVERS
NOTES TO THE FINANCIAL STATEMENTS - conllnued
for the Year Ended 31 December 2023
CREDITORS: AMOUNTS FALLING DUE MTrIIN ONE YEAR
2023
2￿22
other creditor6
966
871
MOVEMENT IN FUNDS
Net
movement
In funds
At
31.12,23
At 1.1.23
Unr8Stricted funds
Gereral fund
290,070
8,507
298,577
TOTAL FUNDS
290,070
8,507
298,$77
Nel n}￿ment in funds. included in the above are 88 fOll(￿v8..
Incrmir
resour￿5
Resources
expanded
Movement
in furhys
Unrestricted funds
General fund
47,668
139,0611
8,507
TOTAL FUNDS
47,568
139,0611
8,507
Comparatives for movement in funds
Nel
movement
in funds
At
31 12.22
At1.1.22
Unrestrieted funds
General ftjnd
289,553
517
290.070
TOTAL FUNDS
289,553
517
290,070
Comparatwe n81 movement in funds, included in the above are as folbw5'.
Incoming
rÈ50urr£s
Resource5
expendÈd
Movernent
in funds
Unra8trict8d funds
General fund
45,471
{44,9541
517
TOTAL FUNDS
45.471
144,9S41
517
Page 9
continu•J...

SISTERS OF CHARITY OF NEVERS
NOTES TO THE FINANCIAL STATEMEP￿s- contlnued
lor the Year Ended 31 December 2023
MOVEMETr￿ IN FUNDS- continued
A ¢urr8nl year 12 months and prior year 12 months combined position is as follows..
rnovement
in funds
At
31.12.23
At1.1.Y2
Unrastrictod funds
General fund
289,553
9,024
298,5Tr
TOTAL FUNDS
289,553
9,024
298,577
A current year 12 months and prior year 12 months combmed net movement in fvnds, included in the
above are as follows..
Incomlng
sour￿$
Resour
expended
Movemènt
ln fu¢*s
Unrestricted funds
General fijnd
93,039
184.015}
9,024
TOTAL FUNDS
93.039
184,015)
9,024
10. REL4TED PARTY DISCLOSURES
There were no relat8J paty trans&t￿)nS for the yearend8J 31 December 2023.
Page 10

SISTERS OF CHARITY OF NEVERS
D￿AlLED STATEMEFif OF FINANCIAL ACTiiwnES
torthe Year Ended 31 December 2023
2023
2022
INCOAqE AND ENIX)WMENTS
Donations and legacle8
Donations
46.766
44,901
Investment income
Rents received
Interest re￿iVed
570
1.800
570
Tolal incoming resources
47,568
45,471
EXPENDITURE
Charitable activiiies
Rates and water
Insurance
Light and heat
Telephone
PoslaJe and slalionery
Repairs and maintenance
Motor and travel expenses
Ground rent & service charges
Charity donations. grfts and Mass sts'pends
2.170
493
2,321
1.612
1.170
3.756
2,800
7.012
2,012
1,199
2,476
1.679
974
3,104
3,070
7,036
1,108
21.742
22.658
Support costs
Other res(wrces expended
Sundries
Provislc*)s and hoLBehold sundries
Sisters, wdfare. retrea15 and conferwKes
176
6,982
7.859
6.331
11,632
Depreciation of equipment, fixtures and
fittings
Depreciation of motor vehicks
616
608
810
15N14
20,284
Govemance Costs
Accountancy f88S
Legal and professional fees
954
961
870
1,142
1.905
2,012
Total resources eX￿nde{l
39,061
44,954
Net income
8.507
517
This p&Je does not lorm part ofthe $talLrtory financial stgbrnents
Page 11