OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-12-31-accounts

Charity number: 234234

Regulator of social housing number: A2704

THE SYBIL CARTHEW TRUST

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

THE SYBIL CARTHEW TRUST

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 3
Accountants' report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 18

THE SYBIL CARTHEW TRUST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2022

Trustees Mr A Hubbard (Deceased), Chair (deceased 4 March 2023) Mrs J Gowen, Chair Mrs P Fenn Mrs R Seagers Mrs A Bell (Resigned) (resigned 7 March 2023) Mr R Boother (Resigned) (resigned 22 May 2022) Rev P B Wintgens (appointed 25 January 2022) Charity number 234234 Regulator of social A2704 housing number Principal office Carthew Court 11 Station Road Woodbridge Suffolk IP12 4AU Accountants Larking Gowen LLP Chartered Accountants 1 Claydon Business Park Great Blakenham Ipswich IP6 0NL Bankers Barclays Bank Plc 4 Church Street Woodbridge Suffolk IP12 IDJ

Page 1

THE SYBIL CARTHEW TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

The Sybil Carthew trustees have pleasure in presenting their report and the financial statements of the charity for the year ended 31 December 2022. The information on page 3 forms part of this report.

CONSTITUTION AND OBJECTIVES

The Sybil Carthew Trust was set up under the Charity Commission Scheme on 1 April 1969, revised on 9 February 1984.

Mrs Sybil Carthew bequeathed land at Station Road, Woodbridge and money with which to build homes for the elderly. An additional small grant from the Housing Corporation enabled the buildings to be completed for occupancy in 1971. They were designed with the object of combining individual privacy with the advantages of a congenial community atmosphere and special amenities that such a community can offer.

The aim of the charity is to provide sheltered accommodation for men and women.

The trustees who served the charity during the year are shown on page 3.

All administrative decisions have to be agreed by the Trustees at their regular meetings.

TRUSTEES RESPONSIBILITIES

The Charities Act 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 at the end of the year and of the surplus or deficiency for the year then ended.

In preparing those financial statements, the trustees are required to select suitable accounting policies, as described on page 7 and then apply them on a consistent basis, making judgements and estimates that are prudent and reasonable. The trustees must also prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue to operate.

The trustees are responsible for the keeping of proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 1993. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

APPOINTMENT OF AND TRAINING OF TRUSTEES

When a vacancy for a trustee occurs, a search is made for candidates from in, or around, the town of Woodbridge. The one who most closely matches the skills brought by the former trustee will be chosen. On appointment, new trustees are given copies of the constitution, the accounts for the previous year and the rules and regulations of the almshouse. All trustees are encouraged to attend courses on the roles and responsibilities of trustees; and on almshouse management.

RISK

The charity has conducted its own review of the major risks to which it is exposed, and systems have been established to mitigate those risks. These procedures are periodically reviewed to ensure that they still meet the needs of the charity, and take account of the latest legislation and regulations.

INVESTMENTS

The trustees have chosen to invest in Common Investments Funds established under section 24 of the Charities Act 1993. The investments are listed in Note 6 to the accounts and are subject to regular review. The investments yielded a gross return of 2.0% on the Market Value. The capital value dereased by 3.8%.

Page 2

THE SYBIL CARTHEW TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

RESERVES

At the end of the year the reserves were £607,548 (2021 £603,464) of which £240,326 (2021 £244,608) was represented by depreciating assets. There was a small increase in reserves in the year.

ACTIVITIES AND ACHIEVEMENTS

In line with the objectives of the Trust, during the year accommodation was provided for a total of 18 men and women in 15 units. One flat became vacant during the year and was filled with minimum delay.

In accordance with guidelines from the Almshouse Association, amounts continue to be allocated to a designated fund for Cyclical Maintenance and to a restricted fund for Extraordinary Repairs. The aggregate funds are intended to enable sufficient reserves to be available to cover a cyclical maintenance programme and the cost of any extraordinary repairs that may arise and to help with the capital cost of rebuilding or adapting the Trust’s buildings as may be required in the foreseeable future.

We have transferred no amounts to the Cyclical Maintenance Fund and the Extraordinary Repair Fund. There was an operating surplus of £15,168 for the year, this compares with a surplus of £10,240 in the previous year.

There was no expenditure from the Cyclical Maintenance Fund or the Extraordinary Repair Fund during the year.

Approved by order of the members of the board of Trustees and signed on their behalf by:

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

Mrs J Gowen Chair of Trustees Date:

................................................ Mrs P Fenn Trustee

Page 3

THE SYBIL CARTHEW TRUST

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

Accountants' report to the Board on the unaudited accounts of The Sybil Carthew Trust

We report on the accounts for the year ended 31 December 2022 set out on pages 7 to 20.

Respective responsibilities of the board and the independent reporting accountant

The Board of the Registered Social Housing Provider is responsible for the preparation of the accounts, and they consider that the Registered Social Housing Provider is exempt from an audit. It is our responsibility to carry out procedures designed to enable us to report our opinion.

Basis of opinion

Our procedures consisted of comparing the accounts with the books of account kept by the Registered Social Housing Provider and making such limited enquiries of the officers of the Registered Social Housing Provider as we considered necessary for the purpose of this report. These procedures provide the only assurance expressed in our opinion.

Opinion

In our opinion:

Signed:

Dated: 26 June 2023

Larking Gowen LLP Ipswich

Page 4

THE SYBIL CARTHEW TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

Note
Income and
endowments from:
Charitable activities
3
Investments
4
Total income and
endowments
Expenditure on:
Charitable activities
Total expenditure
Net
income/(expenditure)
before net
(losses)/gains on
investments
Net (losses)/gains on
investments
Net movement in
funds
Reconciliation of
funds:
Total funds brought
forward
Net movement in funds
Total funds carried
forward
Unrestricted
funds
2022
£
73,804
6,413
80,217
60,773
60,773
19,444
(11,694)
7,750
270,591
7,750
278,341
Restricted
funds
2022
£
-
-
-
4,276
4,276
(4,276)
610
(3,666)
253,186
(3,666)
249,520
Endowment
funds
2022
£
-
-
-
-
-
-
-
-
79,687
-
79,687
Total
funds
2022
£
73,804
6,413
80,217
65,049
65,049
15,168
(11,084)
4,084
603,464
4,084
607,548
Total
funds
2021
£
65,451
5,693
71,144
60,904
60,904
10,240
34,408
44,648
558,816
44,648
603,464

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 7 to 18 form part of these financial statements.

Mrs J Gowen Mrs P Fenn

Date:

Page 5

THE SYBIL CARTHEW TRUST

BALANCE SHEET AS AT 31 DECEMBER 2022

Note
Fixed assets
Tangible assets
8
Investments
9
Current assets
Debtors
10
Investments
11
Cash at bank and in hand
Creditors: amounts falling due within one
year
12
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Endowment funds
13
Restricted funds
13
Unrestricted funds
13
Total funds
2,609
391
79,425
82,425
(5,986)
2022
£
240,326
290,783
531,109
76,439
607,548
607,548
607,548
79,687
249,520
278,341
607,548
1,805
390
59,019
61,214
(4,225)
2021
£
244,608
301,867
546,475
56,989
603,464
603,464
603,464
79,687
253,186
270,591
603,464

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

Mrs J Gowen Mrs P Fenn

Date:

The notes on pages 7 to 18 form part of these financial statements.

Page 6

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. General information

The Sybil Carthew Trust is a registered Charity in England and Wales, Charity registration number 234234. The Sybil Carthew Trust is also a registered provider of social housing, registration number A2704. The registered office is Carthew Court, 11 Station Road, Woodbridge, Suffolk, IP12 4AU.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011, the Housing and Regeneration Act 2008 and the Accounts Direction for Private Registered Providers of Social Housing 2022.

The financial statements are presented in sterling which is the functional currency of the Charity and are round to the nearest £.

The Sybil Carthew Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Interest receivable

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 institution with whom the funds are deposited.

Page 7

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

2. Accounting policies (continued)

2.5 Tangible fixed assets and depreciation

Tangible fixed assets are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

The estimated useful lives are as follows:

Fixtures and fittings - 25 % reducing balance basis Property Improvements - 50 years straight line

Freehold property is maintained to such a standard that their estimated residual value is not less than cost. As a result no depreciation is charged. The Trustees perform annual impairment reviews to ensure that the recoverable amount is not less than the carrying value.

2.6 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

2.7 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Page 8

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

2. Accounting policies (continued)

2.10 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Endowment funds represent the permanent endowment of the charity.

3. Income from charitable activities

Unrestricted
funds
2022
£
Contributions from Residents - based on full occupancy
73,004
Guest Flat Income
800
Less: Vacant Flats
-
73,804
Total
funds
2022
£
73,004
800
-
73,804

Page 9

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

3. Income from charitable activities (continued)

Contributions from Residents - based on full occupancy
Guest Flat Income
Less: Vacant Flats
Unrestricted
funds
2021
£
65,301
455
(305)
65,451
Total
funds
2021
£
65,301
455
(305)
65,451

4. Investment income

Unrestricted
funds
2022
£
Shares
6,373
Interest
40
6,413
Unrestricted
funds
2021
£
Shares
5,682
Interest
11
5,693
Total
funds
2022
£
6,373
40
6,413
Total
funds
2021
£
5,682
11
5,693

Page 10

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

5. Analysis of expenditure by activities

Provision of almhouses
Provision of almshouses
Analysis of direct costs
Staff costs
Heat and Light
Insurance
Maintenance - General
Maintenance - Grounds
Consulting
Depreciation
Resident Compensation
Activities
undertaken
directly
2022
£
54,461
Activities
undertaken
directly
2021
£
51,058
Support
costs
2022
£
10,588
Support
costs
2021
£
9,846
Housing
2022
£
20,287
15,856
3,744
4,539
4,063
1,315
4,282
375
54,461
Total
funds
2022
£
65,049
Total
funds
2021
£
60,904
Total
funds
2022
£
20,287
15,856
3,744
4,539
4,063
1,315
4,282
375
54,461

Page 11

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

5. Analysis of expenditure by activities (continued)

Analysis of direct costs (continued)

Staff costs
Heat and Light
Insurance
Maintenance - General
Maintenance - Grounds
Consulting
Planning Fees
Depreciation
Housing
2021
£
18,614
12,052
3,557
6,461
3,324
2,568
200
4,282
51,058
Total
funds
2021
£
18,614
12,052
3,557
6,461
3,324
2,568
200
4,282
51,058

Analysis of support costs

Telephone
Sundry
Governance costs
Telephone
Sundry
Governance costs
Housing
2022
£
2,573
971
7,044
10,588
Housing
2021
£
1,514
790
7,542
9,846
Total
funds
2022
£
2,573
971
7,044
10,588
Total
funds
2021
£
1,514
790
7,542
9,846

Page 12

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

6. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
2022
£
19,837
-
450
20,287
2021
£
18,486
128
-
18,614

The average number of persons employed by the Charity during the year was as follows:

Average number of employees
The average headcount expressed as full-time equivalents was:
Full-time equivalent number of employees
2022
No.
4
2022
No.
1
2021
No.
4
2021
No.
1

No employee received remuneration amounting to more than £60,000 in either year.

7. Trustees' remuneration and expenses

During the year ended 31 December 2022, no Trustees received any remuneration or other benefits (2021 - £NIL) .

During the year ended 31 December 2022, no Trustee expenses have been incurred (2021 - £NIL) .

Page 13

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

8. Tangible fixed assets

Cost or valuation
At 1 January 2022
At 31 December 2022
Depreciation
At 1 January 2022
Charge for the year
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021
Freehold
property
£
70,511
70,511
-
-
-
70,511
70,511
Furniture
£
7,041
7,041
7,040
1
7,041
-
1
Equipment
£
2,358
2,358
2,353
5
2,358
-
5
Property
Improvements
£
213,792
213,792
39,701
4,276
43,977
169,815
174,091
Total
£
293,702
293,702
49,094
4,282
53,376
240,326
244,608

9. Fixed asset investments

Cost or valuation
At 1 January 2022
Revaluations
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021
Listed
investments
£
301,867
(11,084)
290,783
290,783
301,867

Page 14

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

9. Fixed asset investments (continued)

Units Value
Charinco 12,908 18,837
M & G Charifund income units 7,678 112,830
National Association of Almshouses 737 77,776
Common Investment Fund
Equities Investment Fund for 281 81,339
Charities M&G Charifund Acc units

10. Debtors

Due within one year
Prepayments and accrued income
2022
£
2,609
2,609
2021
£
1,805
1,805

11. Current asset investments

2022 2021
£ £
Ipswich Building Society 391 390

12. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
2022
£
1,054
685
2,070
2,177
5,986
2021
£
1,007
1,202
-
2,016
4,225

Page 15

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

13. Statement of funds

Statement of funds - current year

Balance at 1
January
2022
£
Unrestricted funds
Designated funds
Cyclical Maintenance Fund
111,180
General funds
General Funds
159,411
Total Unrestricted funds
270,591
Endowment funds
Endowment Fund
79,687
Restricted funds
Extraordinary Repair Fund
79,095
Restricted Property
Improvements
174,091
253,186
Total of funds
603,464
Income
£
Expenditure
£
-
-
80,217
(60,773)
80,217
(60,773)
-
-
-
-
-
(4,276)
-
(4,276)
80,217
(65,049)
Gains/
(Losses)
£
Balance at 31
December
2022
£
-
111,180
(11,694)
167,161
(11,694)
278,341
-
79,687
610
79,705
-
169,815
610
249,520
(11,084)
607,548
Gains/
(Losses)
£
Balance at 31
December
2022
£
-
111,180
(11,694)
167,161
(11,694)
278,341
-
79,687
610
79,705
-
169,815
610
249,520
(11,084)
607,548
167,161
278,341
79,687
79,705
169,815
249,520
607,548

Designated Funds

Cyclical maintenance fund - designated funds to cover the cost of regular maintenance expenditure.

Restricted Funds

Extraordinary repair fund - restricted funds from extraordinary investments for the purpose of providing repairs and improvements of an irregular and non-recurring nature.

Restricted property improvements - restricted funds held as depreciating fixed assets.

Page 16

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

13. Statement of funds (continued)

Statement of funds - prior year

Unrestricted
funds
Designated
funds
Cyclical
Maintenance
Fund
General funds
General Funds
Total
Unrestricted
funds
Endowment
funds
Endowment
Fund
Restricted
funds
Extraordinary
Repair Fund
Restricted
Property
Improvements
Total of funds
Balance at
1 January
2021
£
111,180
132,512
243,692
79,687
174,371
61,066
235,437
558,816
Income
£
-
71,144
71,144
-
-
-
-
71,144
Expenditure
£
-
(56,628)
(56,628)
-
-
(4,276)
(4,276)
(60,904)
Transfers
in/out
£
-
-
-
-
(117,301)
117,301
-
-
Gains/
(Losses)
£
-
12,383
12,383
-
22,025
-
22,025
34,408
Balance at
31 December
2021
£
111,180
Balance at
31 December
2021
£
111,180
159,411
270,591
79,687
79,095
174,091
253,186
603,464

Page 17

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

14. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2022
£
Tangible fixed assets
-
Fixed asset investments
201,902
Current assets
82,425
Creditors due within one year
(5,986)
Total
278,341
Restricted
funds
2022
£
169,815
79,705
-
-
249,520
Endowment
funds
2022
£
70,511
9,176
-
-
79,687
Total
funds
2022
£
240,326
290,783
82,425
(5,986)
607,548

Analysis of net assets between funds - prior year

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total
Unrestricted
funds
2021
£
6
213,596
61,214
(4,225)
270,591
Restricted
funds
2021
£
174,091
79,095
-
-
253,186
Endowment
funds
2021
£
70,511
9,176
-
-
79,687
Total
funds
2021
£
244,608
301,867
61,214
(4,225)
603,464

15. Related party transactions

The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 December 2022.

Page 18