The Reverend Rowland Hill Almshouse Charity
Annual Report and Unaudited Financial Statements
Year ended 31 December 2024
Charity number: 233324
Registered Provider Code= A0333

Contents
Referente and Administrative Details
Trustees Report
Objectives & Activtties
Strurtvre, Governance & Management
Finance Review
Statement of Trustees. Responsibilities
Independent Examinerfs Report
Statement of Financial Actwities (including Income & Expenditure account)
Balance Sheet
Notes to Financial Statements

REFERENCE AND ADMINISTRATIVE D￿AlLs
Charity Number
233324
Registered Provtder Code
A0333
Trustees
The following trustees served during the year=
Mrs M Smith
Mrs J Robinson
Mr P Carruthers
Mr E Mills
Mr R Clarke
Mrs R York
reg8ned 24.06.24
Key Management Personnel
Chair
Clerk
Mr P Carruthers
Mr Psutton
Principle pla￿ of business
4 Tabernacle Cottages
Tabernacle Pitch
Wotton under Edge
Glos
GL12 7ED
Independent Examiner
Mrs J Roberts
Willow Accountancy Ltd
Willow Cottage
Valley Road
Wotton under Edge
Glos.
GL12 7NP
Bank
Lloyds Bank
12 Rowcroft
Stroud
Glos
GL5 4AD

TRUSTEES REPORT
The trustees present their report and financial statements for the year ended 31 December 2024.
The Reverend Hill Almshouse Charity is an unincorporated charity registered in England and Wales.
OBJECTIVES AND AcllviTIES
Objects of the Charity
The almshouses belonging to the Charity and the property occupied therewith shall be appropriated
and used for accommodation. The residents shall be poor aged persons of good character who shall
be appointed in the following order of preference=
l. Women who are former member of the Reverend Rowland Hill's Tabernacle, at Wotton under
Edge, orwho are members ofthe Wotton under Edge United Church
2. Women who are resident in Wotton under Edge and the neighbourhood thereof
3. Men who are former member of said Tabernacle or who are members of the said United
Church
4. Men who are resident in Wotton under edge and the neighbourhood thereof
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what
activities the Charity should undertake.
Achlevements and perfomiance
The Charity provided seven units which were let unfumished. There were 3 months of voids on I
property Ivacantl during the year ended 31 December 2024.
STRucfuRE. GOVERNANCE & MANAGEMENT
The Charities of the Reverend Rowland Hill and Others are regulated by Schemes of the Charitv
Commissioners dated l August 1962 and 31 October 1985 as amended on 27 June 2018. The
Charities comprise of=
l. The Charities of the Reverend Rowland Hill for almshouses
2. The Charity of the Reverend Rowland Hill for clothing
3. The Charity of Mary Croome
4. The Charity known as the Childs Trust
5. The Charity known asthe Friend in Need Trust
The above charities are administered and rnanaged together as one charity under the title of The
Reverend Rowland Hill Almshouse Charity (Charity Number 2333241

The Charity is regulated by the Regulator of Social Housing.
The body of Trvstees must consist of two Nominatrve Trustees and four Co-optatrve Trustees.
Current Trustees are listed on page 2. The Nominative Trustees are members of Wotton United
Church. The Co-optative Trustees are those who through residence, occupation or community
standing have the skills andlor knowledge to be an asset to the trustee body. Each appointment is
for the term of foLtr years
The charwty employs the service5 of a self-employed administrator who works under the direction of
policies and practices set out by the Trustees. The administrator reports to every Trustee meeting.
FINANCIAL REVIEW
The results for the year and the financial position at the year-end were considered satisfactory by the
Trustees. The year included the refurbishment of No.10
Reserves Policy
The Trustees policy on reserves is to aim for the Charity to have sufficient reserves to cover repairs
and refurbishment costs. The Charl￿$ free reserves at 31 December 2024 were £19,42512023:
£21,207).
Going Concem
At the time of approving the financial statements the Trustees have a reasonable expectation that
the charity has adequate resources to continue in the operational existence for the foreseeable
future. Thus, the Trustees continue to adopt the going concern basis of accountin8 in preparing the
financial statements.

STATEMENT OF TRUSTEES RESPONS181LmES
The charity trustees are responsible for preparing a trustees annual report and financial statements in
accordance with applicable law and United Kingdom Accounting Standard5 (United Kingdom Generally
Accepted Accounting Prarticel.
The law applicable to charities in England and Wales 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 charity
and of the incoming resources and application of resources of the charity for that period.
In preparing these financial statements. the trustees are required to=
select suitable accounting policies alld then apply them consistently:
obseNe the methods and principles in the Charities SORP-
make judgements and estimates that are reasonable and prudent,.
state whether applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the financial statements and
accompanying notes,. and
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy atany time the financial position of the charity and to enable them to ensure that the financial
Statements comply with the Charities Act 2011. the applicable Charities (Actounts and Reportsl
Regulations. and the provisions of the Trust deed. The Trustees are also responsible for safeguarding
the assets of the charity and hence taking reasonable steps for the prevention and detettion of fraud
and other irregularities.
Signed on behalf of the charFWs trustees
Signed......
2025
Poulcurruthers (ChoiroAtru5teesJ

The Reverend Rowland Hill Almshouse Charity
Independent Examiners Report
Independent Examiner's Report to the trustee of The Reverend Rowland Hill Almshouse Charity
I report to the trustees on my examination of the financial statements of The Reverend Rowland Hill
Almshouse Charity forthe year ended 31 December 2024.
Responsibilitie5 and bas15 of report
As the charlty's trustee you are responsible for the preparation of the financial statements in accordan
with the requirements of the Charities Act 20111'the Act'l.
I report in respert of my examination of the charity's financial statements carried out under section 145 of
the 2011 Act and in carrying out my examrnation I have followed all the applicable Direttions given by the
Charity Commission under section 14515)Ibl of the Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examination gtving me cause to believe that in any material respett-.
the accounting iecords were not kept in respect of the charty as required by sertion 130 of the Act- or
the financial statements do not accord with those records- or
the financial statements do not comply with the applicab￿ requirements concerning the form and
content of financial statements set out in the Charities IAccounts and Reports) Regulations 2￿)8 other
than any requirement that the financial statements give a'true and fair, view which is not a matter
considered a5 part of an independent exatnin3tior¢.
I have no concems and have come across no other matters in connection with the examination to which
attention should be drawn in this report in orderto enable a proper understanding of the financial
statements to be reached.
Willow Accoufitanty
Willow Accountancy Ltd
Willow Cottage. Valley Road
Wotton Under Edge
Glos
GL12 7NP
23 June 2025
Page 6

The Reverend Rowland Hill Almsh¢)use Chaiity
Statement of Financial Activities
for the year ended 31 December 2024
Unrestrirted
funds Total funds Total funds
2024
2024
2023
Notes
Income and endowments
from:
Donations and legacies
Charitable activities
250
250
25,283
396
25,283
396
24,518
379
Investments
Total
25,929
25,929
24,897
Expenditure on:
Charitable activities
Other
27,498
27,498
16,401
480
Totsl
27.978
27,978
16,881
Net gains on investments
Net {expenditure)/income
Transfers between fund5
267
267
996
11.7821
11.7821
9,012
Net (expenditure)/income
before other g3ins/{lossesl
11,7821
11,7821
9,012
Other gains and losses
Net movement in funds
11.7821
11,7821
9,012
Reconciliation of funds:
Total funds brought forwèrd
201,207
201,207
192,195
Total funds carried forward
199,425
199.425
201.207
Page 7

The Reverend Rowland Hlll AlrkLshouse tharity
Balance Sheet
at 31 December 2024
tharlty No. 233324
2024
2023
Fixed assets
Tangible assets
Investments
180,(NKJ
12,103
192,103
180,000
11,836
191,836
io
Current assets
Debtors
Cash at bank and in hand
li
1.304
7.280
8.584
11.2621
7.322
1,620
8.938
10.558
11,1871
9,371
Credltors: Amount falling due within one year
Net current assets
12
Total assets less current liabilities
199.425
201,207
Net assets excluding penslon asset or liability
199,425
201,207
Totsl net assets
199,425
201,207
The funds of the chaiity
Unre5trirted funds
General funds
13
36,496
38,278
36,496
38,278
Reserves
Revaluation reserve
13
162,929
162,929
162,929
162,929
Totsl funds
199,425
201,207
Approved by the trustees on 23 June 2025
And signed on their behalf by..
P. Carruthers
Trustee
23June 2025
Page 8

The Reverend Rowland Hill Almshouse Charfty
Notes to the Accounts
for the year ended 31 December 2024
l Accounting policies
Basls of prepardtion
The fifiancial Statements have been prepared in accordance with Statement of Recommended Practice..
Accounting and Rewrting by Charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic if Ireland IFRS 1021 issued on 16 July 2014 and the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the
Charities Act 2011.
The Charity has taken advantage of the provisions in the SORP for smaller charities not to prepare a
Statement of Cash Flows.
The trustees have ￿asonable expectation that the charity has adequate resour￿5 to continue in
operational existence for the foreseeable future and have therefore adopted the going concern basis of
accounting in preparing these accounts.
Change in basis of accounting or to previous acc(wnts
There has been no change to the accounting policies Ivaluation rules and method of accounting) since
last year and no changes have been made to accounts for previous years.
Fund accountin8
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the
general objects of the charity-
These are unrestrirted funds earmarked by the trustees for particular purposes.
These are unrestricted funds which include a revaluation reserve representing the
restatsment of investment assets at their market values.
These are available for use subject to restrictions imposed by the donor or through
terms of an appeal.
Designated funds
Revaluation funds
Restricted funds
Page 9

The Reverend Rowland Hill Almshouse U￿rity
Plotes to the Accounts
Income
Recognition of
income
Income is included in the Statement of Financial Activities ISOFAI when the charity
becomes entitled to. and virtually certain to receive, the income and the amount of
the income can be measured wtth sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is
expenditure
reported gross in the SOFA.
Donations and
Voluntary income receNed by way of grants, donations and gifts is included in the
the SOFA when re￿iVable and only when the Charity has unconditional entitlement
to the income.
Tax reclaims on
Income from tax reclaims is included in the SOFA at the same time as the
donations and gifts gift/donation to which it relates.
Donated services
These are only included in income (with an equivalent amount in expenditure)
and facilwties
where the benefit to the Charity is reasonably quantifiable, measurable and
material.
legacies
Volunteer help
The value of any volunteer help received is not included in the accounts.
Investment income This is included in the accounts when receiwdble.
Gains/llossesl on
This includes any gain or loss resulting from revaluing investments to market value
revaluation of fixed at the end of the year.
assets
Gains/llossesl on
investment assets
This includes any gain or Ios5 on the sale of investments.
Expenditure
Recognwtion of
expenditure
EKpendtture is recognised on an accruals basis. Expendtture includes any VAT which
cannot be fully recovered. and is reported as part of the expenditure to which it
relates.
Expenditure on
These comprise the costs associated with attracting voluntary income, fundraising
raising funds
trading costs and investment management costs.
Expenditure on
These comprise the cosrs incurred by the Chartty in the delivery of its acttvities and
charitable activities services in the furtheran￿ of its objects. including the making of grants and
governance costs.
All grant expenditure is accounted for on an actual paid basis plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These include those costs associated with meeting the constitutional and statutory
requirements of the Charity, including any audrtlindependent examination fees.
costs linked to the strategic management of the Charity, together with a share of
other administration costs.
These are 5UPPOrt costs not allocated to a particular activity.
Grant5 payable
Governance costs
Other expenditure
Taxation
The charity is exempt from tax on its charitable attrvities.
Page 10

The Reverend Rowland Hlll Almshouse Chaiity
Notes to the Accounts
Freehold Investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet
date and are not depreciated. All gains or105ses are taken to the Statement of Financial Activities as they
arise.
The Charity 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 loss lif any).
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand. demand deposits with banks and other
short-term highty liquid investments with original maturities of three months or less and bank overdrafts.
In the statement of financial p05ttion, bank overdrafts are shown within borrowings or current liabilities.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and fomi an integral part of the company's cash management.
Trdde and other creditors
Short term creditors a￿ rneasu￿d at the transaction prTrce. Other creditors and provisions are recognised
where the charity has a present obligation resulting from a past event that will probably result in the
transfer of funds to a third party and the amount due to settle the obligation can be measured or
estimated reliably. Creditors and provisions are normally recognised at their settlement amount after
allowing for any trade discounts due.
2 Income from donations and legacies
Unrestrirted
Total
Total
2024
2023
Donations
250
250
250
250
3 Income from charitable activities
Unrestrirted
Totsl
Total
2024
2023
Rental Income
24.922
24,922
348
24.023
485
Other Operating Income
Miscellaneous Income
13
13
io
25.283
25,283
24,518
Page 11

The Reverend Rowland Hill Almshouse Charlty
Notes to the Accounts
4 Income from investments
Unrestrlcted
Total
Total
2024
2023
Interest & Dividend Income
396
396
379
396
396
379
5 ExpendFture on charitsble artivities
Unrestricted
Total
Totsl
2024
2023
Expenditure on charitable
¢7ttivities
Property & Site Maintenance
InsLtrance
19,929
1,252
3,686
831
19,929
1,252
3,686
831
10,112
1,354
2,271
600
Utilities (including Care ￿ne}
Other Costs
Govemonce costs
Administration
1,5
31
1,5C(J
300
1,500
564
Accountancy Fees
27,498
27,498
16,401
6 Other expenditure
UnTestrlcted
Total
Total
2024
2023
Legal and professional costs
480
480
7 Trustee remuneration and expenses
2024
2023
Number
Number
The nature of the reimbursed expenses
No remuneration was paid to the Trustees, and neither
were any expenses reimbursed during the year12023.' Nil)
8 Staff costs
The average number of employees during the year was Nil12023: Nil)
No employee received emoluments in excess of £60.(￿l2023= Nil)
Pa
e12

The Reverend Rowland Hill Alwshouse Charity
Nots5 to the Accounts
9 Tangible fixed assets
Cost or revaluation
At l January2024
At 31 December2024
180,(KM)
180,CM))
180,(KK)
180,(XK)
Net book values
At 31 December 2024
At 31 December 2023
180,(KK)
180,(
180,(KJO
180,000
10 Investments
Other
investments
Unllsted
Total
Cost or revaluation
At l January 2024
Revaluation
At 31 December 2024
Net book values
At 31 December 2024
At 31 December 2023
11,836
267
11,836
267
12,103
12,103
12,103
11,836
12,103
11,836
11 Debtor5
2024
2023
Trade debtors
Prepayments and accrued income
47
1,257
1,304
1,620
1,620
12 Creditors:
amounts falling due within one year
2024
2023
Trade creditors
Accruals
177
i.oio
Deferred income
1,262
1,187
Page 13

The Reverend Rowland Hill Almshouse Owrity
Notss to the Accounts
13 Movement in funds
Incoming
resources
At31
{includtng
other
At l January gainsllosses
2024
Resources
December
2024
expended
Restricted funds:
Unrestritted fund5:
General funds
38,278
26,196
127,9781
36,496
Revaluation Reser¥es:
Revaluation fund
162,929
162,929
Totol revoluotion reserves
162,929
162,929
Total funds
201,207
26,196
127,9781
199,425
Purposes and restrittions in relation to the funds:
Revaluation reserves
Represent the amount by which investments exceed their historical cost.
14 Analysis of net assets between fvnds
Unrestrirted
funds
Total
Fixed assets
180,000
12.103
7,322
199,425
180,000
12.103
7,322
199,425
Investments
Net current assets