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2023-12-31-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 2023

THE SYBIL CARTHEW TRUST

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 4
Accountants' report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 18

THE SYBIL CARTHEW TRUST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2023

Trustees Mr A Hubbard, Chair (deceased 4 March 2023)
Mrs J Gowen, Chair
Mrs P Fenn
Mrs R Sanders
Mrs A Bell (resigned 7 March 2023)
Rev P Wintgens
Charity number
Regulator of social
housing number
234234
A2704
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 2023

The Sybil Carthew trustees have pleasure in presenting their report and the financial statements of the charity for the year ended 31 December 2023. 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 1.

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 5.95% on the Market Value. The capital value increased by 1.9%

Page 2

THE SYBIL CARTHEW TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

RESERVES

At the end of the year the reserves were £625,924 (2022 £607,548) of which £199,403 (2022 £240,326) was represented by depreciating assets. There was a increase in reserves due to the surplus made 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. Two flats became vacant during the year and these were 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 £17,845 for the year. This compares with a surplus of £4,048 in the previous year.

There was no expenditure from the Cyclical Maintenance Fund during the year, but there was a transfer of £34,555 to the Restricted Property Improvements Fund relating to the extensive work being carried out to the cantilever balconies

Page 3

THE SYBIL CARTHEWTRUST TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Rglnvestment ° Investment in housing properties in the year as a percentage of the gross book value at the yea. end New supply delivered {so¢lal houslng unlts} 2b New supply dellvored (social housing units) Gearing Yo 49Yo Nil Nel debt Iloans - cashl as a percentage of th8 gross value of housing properties -210 -33/ Earnings before interest, tax, depreciation, and amortisatlon IEBITDA, major repairs included) interest cover 0/0 The level of surplus generated compared to interest payable NIA NIA Headline soclal housing cost Pgr unlt £6,886 £3,676 6A Operating margin Isoclal houslng lettlngs onlyl Y. 68 Operatlng rnargln {overalll Return on capital employed 2.90/0 2.5% Approved by order of the members ol the board of Trustees and signed on their behalf by.. Mrs J Gowen Chair of Trust88S Page 4

THE SYBIL CARTHEW TRUST

ACCOUNTANTS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

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 2023 set out on pages 6 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: 18 June 2024

Larking Gowen LLP Ipswich

Page 5

THE SYBIL CARTHEW TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 UnrestrSct¥d funds 2023 Restricted Endowmgnt funds funds 2023 2023 Total fund$ 2023 Total funds 2022 Note Income and endowmènts from: Charitable activfties Investments 83,520 7.007 83,520 7.OD7 73,804 6,413 Total Incoma and endowments 90,527 90,527 80,217 Expendltur• on.. Charitable acllvilies 73,156 4.967 78.123 65,049 Total expendltura 73.156 4,967 78.123 65,049 Net Incomèllexpendlturel befors net gainsll105sesl on investments Nel gainslllossesl on investments 17,371 4,9671 12,404 15, 168 612 4,829 5,441 fl 1,084J Net Incomellexpendlturel Transfers between funds 17,983 11381 17,845 4.084 14 134,5551 34,555 Net movgment In funds 116,5721 34,417 17,845 4.084 Reconclllatlon of fund$- Total funds brought forward Nel movement in funds 278,341 116,572) 249,520 34,417 79,687 607.548 17,845 603,464 4,084 Total funds carrled fonvard 261,769 283,937 79,6B7 625.393 607,548 The Slalement of financial acllvities indudes all gains and losses recognised in the year. The notes on pages 8 10 18 form part of these financlal statements. Mrs J Gowen Mrs P Fenn Date.. IS. 0&. 2 /f. 0É.2oZ(* Pag8 6

THE SYBIL CARTHEW TRUST BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Nota Flxod assèts Tangible assets Inveslmènls 269.914 296,223 240,326 290, 783 566,137 531, 109 CUr￿nt assets Debtors Investments Cash at bank and In hand 4,415 396 59,478 2,609 391 12 79.425 64,289 82,425 Creditors.. amounts falling due within one year 13 (5.0331 (5,986) Not current assats 59,256 T6.439 Totsl net assets 625.393 607,548 Charity funds Endowment funds Restricted funds Unrestricted funds 14 14 14 79,687 283,937 261,769 79,687 249,520 278,341 Total funds 625,393 607.548 The finat)cial statements were approved and aulhorised for issue by the Trustees and signed on their behalf by.. Mrs J Gowen Mrs P Fenn Dale.. The notes on pages 8 to 18 form part of these financial stslements. If 06.AOZ Page 7

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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 8

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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 9

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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
2023
£
Contributions from Residents - Rent
47,640
Contributions from Residents - Service charge
37,403
Guest Flat Income
140
Less: Vacant Flats
(1,663)
83,520
Total
funds
2023
£
47,640
37,403
140
(1,663)
83,520
Total
funds
2022
£
45,093
27,911
800
-
73,804

Page 10

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

4. Investment income

Unrestricted
funds
2023
£
Shares
6,565
Interest
442
7,007
Total
funds
2023
£
6,565
442
7,007
Total
funds
2022
£
6,373
40
6,413

5. Analysis of expenditure by activities

Activities
undertaken Support Total Total
directly costs funds funds
2023 2023 2023 2022
£ £ £ £
Provision of almshouses 70,569 7,554 78,123 65,049

Analysis of direct costs

Staff costs
Heat and Light
Insurance
Maintenance - General
Maintenance - Grounds
Consulting
Depreciation
Resident Compensation
Housing
2023
£
20,838
19,836
4,099
14,141
6,681
-
4,974
-
70,569
Total
funds
2023
£
20,838
19,836
4,099
14,141
6,681
-
4,974
-
70,569
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 2023

5. Analysis of expenditure by activities (continued)

Analysis of support costs

Telephone
Sundry
Governance costs
Housing
2023
£
805
1,348
5,401
7,554
Total
funds
2023
£
805
1,348
5,401
7,554
Total
funds
2022
£
2,573
971
7,044
10,588

6. Accountant's remuneration

2023 2022
£ £
Fees payable to the Charity's independent accountant for the preparation of
the Charity's annual accounts 2,544 2,310

7. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
2023
£
20,353
485
-
20,838
2022
£
19,837
-
450
20,287

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

2023 2022
No. No.
Average number of employees 4 4

Page 12

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

7. Staff costs (continued)

The average headcount expressed as full-time equivalents was:

2023 2022
No. No.
Full-time equivalent number of employees 1 1

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

There is no remuneration payable to key management personnel.

8. Trustees' remuneration and expenses

During the year ended 31 December 2023, no Trustees received any remuneration or other benefits (2022 - £NIL) .

During the year ended 31 December 2023, no Trustee expenses have been incurred (2022 - £NIL) .

9. Tangible fixed assets

Cost or valuation
At 1 January 2023
Additions
At 31 December 2023
Depreciation
At 1 January 2023
Charge for the year
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022
Freehold
property
£
70,511
-
70,511
-
-
-
70,511
70,511
Furniture
£
7,041
-
7,041
7,041
-
7,041
-
-
Equipment
£
2,358
-
2,358
2,358
-
2,358
-
-
Property
Improvements
£
213,792
34,555
248,347
43,977
4,967
48,944
199,403
169,815
Total
£
293,702
34,555
328,257
53,376
4,967
58,343
269,914
240,326

Page 13

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

10. Fixed asset investments

Cost or valuation
At 1 January 2023
Revaluations
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022
Units
Value
Charinco
12,908
19,148
M & G Charifund income units
7,678
110,179
National Association of Almshouses
737
82,605
Common Investment Fund
Equities Investment Fund for
281
84,291
Charities M&G Charifund Acc units
Listed
investments
£
290,782
5,441
296,223
296,223
290,782

11. Debtors

Due within one year
Rent arrears
Prepayments and accrued income
2023
£
2,255
2,160
4,415
2022
£
670
1,939
2,609

12. Current asset investments

2023 2022
£ £
Ipswich Building Society 396 391

Page 14

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

13. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
2023
£
1,702
920
-
2,411
5,033
2022
£
1,054
685
2,070
2,177
5,986

Page 15

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

14. Statement of funds

Statement of funds - current year

Unrestricted
funds
Designated
funds
Cyclical
Maintenance
Fund
General funds
General Funds -
all funds
Endowment
funds
Endowment
Fund
Restricted
funds
Extraordinary
Repair Fund
Restricted
Property
Improvements
Total of funds
Balance at 1
January
2023
£
111,180
167,161
79,687
79,705
169,815
249,520
607,548
Income
£
-
90,527
-
-
-
-
90,527
Expenditure
£
-
(73,156)
-
-
(4,967)
(4,967)
(78,123)
Transfers
in/out
£
-
(34,555)
-
-
34,555
34,555
-
Gains/
(Losses)
£
-
612
-
4,829
-
4,829
5,441
Balance at
31
December
2023
£
111,180
150,589
79,687
84,534
199,403
283,937
625,393

Page 16

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

14. Statement of funds (continued)

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.

Transfers into restricted funds - There was a transfer of £34,555 to the Restricted Property Improvements Fund relating to extensive works being carried out to the cantilever balconies.

Statement of funds - prior year

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

Page 17

THE SYBIL CARTHEW TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

15. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2023
£
Tangible fixed assets
-
Fixed asset investments
202,513
Current assets
64,289
Creditors due within one year
(5,033)
Total
261,769
Restricted
funds
2023
£
199,403
84,534
-
-
283,937
Endowment
funds
2023
£
70,511
9,176
-
-
79,687
Total
funds
2023
£
269,914
296,223
64,289
(5,033)
625,393

Analysis of net assets between funds - prior year

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total
Unrestricted
funds
2022
£
-
201,902
82,425
(5,986)
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

16. 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 2023.

Page 18