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

The Congregation of the Little Sisters of the Poor Charitable Trust

Annual Report and Accounts

31 December 2022

Charity Registration Number 234434

Contents

Reports
Reference and administrative information 1
Trustees’ report 3
Independent auditor’s report 23
Accounts
Statement of financial activities 28
Balance sheet 29
Statement of cash flows 30
Principal accounting policies 31
Notes to the accounts 35

The Congregation of the Little Sisters of the Poor Charitable Trust

Reference and administrative information

Trustee The Trustee of the charity is The Congregation of
the Little Sisters of the Poor Trustee Company
Limited, a limited liability company (Company
Registration Number 867949).
The directors of the corporate trustee during the
year were:
Julia Culliton
Margaret Ashton
Deirdre McCormack
Christina Moore (appointed 16 June 2023)
Josephine Storey (resigned 12 May 2023)
Kathleen Taylor
Mary Ward (resigned 12 May 2023)
Provincial Superior Julia Culliton
Provincial Bursar Margaret Ashton
Principal office St Peter’s Home
2a Meadow Road
South Lambeth
London
SW8 1QH
Telephone 020 7735 0788
Fax 020 7582 0973
Charity registration number 234434
Auditor Buzzacott LLP
12 New Fetter Lane
London
EC4A 1AG
Principal bankers Royal Bank of Scotland plc
62/63 Threadneedle Street
London
EC2R 8LA

The Congregation of the Little Sisters of the Poor Charitable Trust 1

Reference and administrative information

Principal solicitors Hunters Incorporating Vernor-Miles & Noble 9 New Square Lincoln’s Inn London WC1A 2QN

The Congregation of the Little Sisters of the Poor Charitable Trust

2

Trustees’ report 31 December 2022

The directors of the corporate trustee (hereafter referred to as the trustees) present their statutory report together with the accounts of The Congregation of the Little Sisters of the Poor Charitable Trust (the “charity”) for the year ended 31 December 2022.

The accounts have been prepared in accordance with the accounting policies set out on pages 311 to 344 of the attached accounts and comply with the charity’s trust deed, the Charities Act 2011 and 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 United Kingdom and Republic of Ireland (FRS 102).

INTRODUCTION

The Congregation of the Little Sisters of the Poor (the “Congregation”) is an international Roman Catholic religious congregation with 1,711 Little Sisters worldwide, including 20 novices and 16 young women in formation at 31 December 2022. During the year 76 Little Sisters died, 5 of whom were suffering from Covid-19. There are 1,404 Jeanne Jugan Associates. The Congregation was founded in Brittany, France by Jeanne Jugan, who took into her home a poor, blind elderly lady and gave up her own bed. From this gesture the Congregation spread throughout the world. The Generalate of the Congregation is located in Brittany, France and the Congregation is divided into 16 Provinces across the world.

The consolidated accounts accompanying this report include the accounts of the charitable trust on which the assets of the Congregation in England are held.

MISSION

The object of the English Province of the Little Sisters of the Poor Charitable Trust, as set out in its governing document, is the spiritual welfare of its members and hospitality towards the elderly poor.

The English Province of the Congregation of the Little Sisters of the Poor Charitable Trust aims to support the religious and other charitable works carried on by the members of the Congregation and to care for those members throughout their lives with the Congregation. These ministries of the Sisters of the Congregation, all of which benefit numerous members of the general public, fall into the two main areas: caring for members of the Congregation; and the ownership and operation of care homes for the elderly.

When setting the objectives and planning the work of the charity for the year, and when encouraging the work of individual Sisters, the trustees have given careful consideration to the Charity Commission’s general guidance on public benefit.

The Congregation proposes to its members the following of Jesus Christ through the profession of the evangelical counsels, in order to show forth – according to the words and teaching of Our Lord – the Kingdom of heaven as a luminous sign. (Constitutions of the Congregation).

The Congregation of the Little Sisters of the Poor Charitable Trust 3

Trustees’ report 31 December 2022

MISSION (continued)

The particular mission of the Congregation of the Little Sisters of the Poor is the apostolate to the elderly poor, in fidelity to the charismatic inspiration of Jeanne Jugan. By the vow of hospitality, the Sisters promise God to consecrate themselves to the service of the elderly poor, according to the apostolic purpose of the Congregation and according to its Constitutions. The object of the vow is to practise the corporal works of mercy, in view of the salvation of souls and to spare no effort to attain this end. Each one in the community brings her collaboration to the common tasks. (Constitutions of the Congregation).

OBJECTIVES, SPECIFIC ACTIVITIES AND RELEVANT POLICIES

Activities and specific objectives

The works or ministries of the Sisters of the Congregation fall into the following main areas:

Worship and prayer

Members of the Congregation are given the opportunity for private worship and to continue to develop their knowledge and trust in Jesus and the Church through quiet prayer, study of the Gospel and spiritual development. In addition, members of the Congregation celebrate and pray with the wider community including people of all faiths and none. They do this through the celebration of the Liturgy, and church services.

Social and pastoral work

The sole apostolate of the Congregation is the care of the elderly poor, of all nationalities and beliefs, in Homes providing residential and nursing care. Its social and pastoral work is extended to the elderly of the neighbourhood who are welcomed to the Homes on a daily basis and who often participate in the Luncheon Clubs run by the Homes.

Operation of residential and care establishments

During the year the sisters provided care and assistance to the elderly at seven establishments in England, owned and operated by the charity, in Birmingham, Bristol, Leeds, London (Stoke Newington and South Lambeth), Manchester and Newcastle. All Homes provide high quality care for members of the general public and those members of the Congregation in need of care in their later years.

Overseas missionary work

The charity also occasionally helps support Sisters working in healthcare and social and pastoral fields in the Homes of the Congregation in poorer countries, thereby helping some of the world’s poorest and most disadvantaged people.

The Congregation of the Little Sisters of the Poor Charitable Trust aims to support the religious and other charitable ministries carried out by the sisters of the Congregation in England. In the main these ministries centre around the provision of hospitality, residential and nursing care to the aged poor of both sexes.

The Congregation of the Little Sisters of the Poor Charitable Trust 4

Trustees’ report 31 December 2022

OBJECTIVES, SPECIFIC ACTIVITIES AND RELEVANT POLICIES (continued)

Activities and specific objectives (continued)

To this end the charity operates seven nursing and residential care homes situated in Birmingham, Bristol, Leeds, London (Stoke Newington and South Lambeth), Manchester and Newcastle.

Within this work, the charity is also responsible for caring for members of the Congregation.

Care Homes

The philosophy of care is:

The tangible fixed assets of the charity are necessary for the work that is done by the Sisters. However, the running costs of the homes are not compensated by the income that is generated through subsidies from Local Authorities. Without the fundraising activities and daily collections that are made by the Sisters, the Homes would cease to function. The Sisters rely on the help of benefactors and this has been so from the earliest beginnings.

Details of the Homes are given in the table overleaf. Each Home includes lounges, a library, a Chapel, a shop for use by residents, a hairdressing facility, an arts and crafts complex, a medical suite, a concert hall for residents’ entertainment and day facilities for the elderly of the locality.

All of the Homes suffered great setbacks during Covid-19. Difficulties due to reduced numbers of staff continue to be experienced in all the Homes. Sponsorships were offered to Nurses, Carers and Chefs from Sri Lanka. Many have responded and are currently employed in most of the Homes in England. This has resulted in not having to recruit agency staff, which is our aim.

The Congregation of the Little Sisters of the Poor Charitable Trust 5

Trustees’ report 31 December 2022

OBJECTIVES, SPECIFIC ACTIVITIES AND RELEVANT POLICIES (continued)

Activities and specific objectives (continued)

Care homes (continued)

Name of Home Address Number of Additional facilities
rooms
St Joseph’s Care 71 Queens Park Road 37 en suite with 12 Independent
Home Harborne ancillary living apartments
Birmingham B32 2LB services
St Joseph’s Care 66 Cotham Hill 40 en suite with
Home with Nursing Bristol ancillary
BS6 6JT services
Mount St Joseph’s Shire Oak Road 45 en suite with 23 Independent
Care Home and Headingley ancillary living apartments
Independent Living Leeds services
Complex LS6 2DE
St Peter’s Care Meadow Road 56 en suite with 20 Independent
Home and South Lambeth ancillary living apartments
Independent Living London services
Complex SW8 1QH
St Joseph’s Care 52 Plymouth Grove 45 en suite with 5 Independent living
Home West Manchester ancillary apartments
M13 0AR services
St Joseph’s Care Westmoreland Road 57 en suite with
Home Newcastle-upon-Tyne ancillary
NE4 7QA services
St Anne’s Care Manor Road 32 en suite with 19 Independent
Home and Stoke Newington ancillary living apartments
Independent Living London services
Complex N16 5BL

The Congregation of the Little Sisters of the Poor Charitable Trust 6

Trustees’ report 31 December 2022

OBJECTIVES, SPECIFIC ACTIVITIES AND RELEVANT POLICIES (continued)

Activities and specific objectives (continued)

Caring for members of the Congregation

In common with many religious Congregations in England, the age profile of the members of the Congregation is increasing as existing members grow older and the number of new vocations becomes minimal. The age profile of the Congregation in England as at 31 December 2022 is shown below:

**Age range ** Number of Sisters
30 to 39 years 1
40 to 49 years 3
50 to 59 years 5
60 to 69 years 4
70 to 79 years 25
80 to 89 years 21
90 years and over 4
100 years 1

The Congregation has an obligation, both moral and legal, to provide care for its members, none of whom have resources of their own and all of whom have devoted a significant part of their lives to the care of the elderly poor and marginalised in society. As the age profile of the Congregation increases, so too does the need to provide increasing and increasingly expensive care to the Sisters. As the Sisters become elderly and in need of care they are cared for in the Community to which they are assigned.

As a consequence, the trustees are giving careful consideration to the impact of this on the work of individual members of the Congregation, the property requirements of the Congregation and the financial implications. In this regard, the aims of the trustees over the forthcoming years include:

Associates

The Association Jeanne Jugan, approved by the Church on 5 September 1998, offers to lay men and women the opportunity of sharing in the spiritual riches of the Little Sisters of the Poor, of participating in their apostolic mission of hospitality to the needy elderly and of helping to spread the charisma of Jeanne Jugan in the milieus where they live and work. They perform various tasks within the Homes wherever needed.

There are presently 138 members in England.

The Congregation of the Little Sisters of the Poor Charitable Trust 7

Trustees’ report 31 December 2022

OBJECTIVES, SPECIFIC ACTIVITIES AND RELEVANT POLICIES (continued)

Activities and specific objectives (continued)

Volunteers

Throughout the year, volunteers give their time to assist the elderly in the Care Homes. They receive no financial reward for this work which contributes to the overall achievement of the charity’s objectives. In addition, members are involved in administering the work of the Congregation and the charity. Without their contribution the charity would not be able to function as effectively or as fully as it does. Details of the areas in which members gave their time are shown in the table below:

Care Home Number of Associates Number of Volunteers
Birmingham — 6
Bristol 11 10
Leeds 13 12
London St. Anne’s 6 6
London St. Peter’s 12 18
Manchester 9 28
Newcastle 6 11

All involved in one or more of the following tasks:

Protection of Children and Vulnerable Adults

Along with all other organizations who serve in the community, the trustees recognise the absolute necessity of ensuring the protection and safety of all those the charity serves. This means that all Sisters who are in any kind of ministry in England have to obtain clearance from the Disclosure and Barring Service (DBS). The trustees are committed to implementing all policies and procedures of the Catholic Safeguarding Standards Agency (CSSA). The Little Sisters of the Poor is a Registered Body with the DBS and has a registered lead signatory and ten counter-signatories.

The Congregation of the Little Sisters of the Poor Charitable Trust 8

Trustees’ report 31 December 2022

OBJECTIVES, SPECIFIC ACTIVITIES AND RELEVANT POLICIES (continued)

Grants, donations and other payments in support of missionary work and ministry

The Congregation may make modest donations in exceptional cases and with authorisation from the Superior General or the Superior Provincial, as the case requires. The charity supports the work of the Congregation in Africa, the funds being raised by the sale of goods made by residents in the arts and crafts department of the Homes.

Fundraising policy

The charity aims to achieve best practice in the way in which it communicates with donors and other supporters. It takes care with both the tone of its communications and the accuracy of its data to minimise the pressures on supporters. As noted above, it applies best practice to protect supporters’ data and never sells data, it never swaps data and ensures that donors’ and supporters’ communication preferences can be changed at any time. The charity manages its own fundraising activities and does not employ the services of Professional Fundraisers. The charity undertakes to react to and investigate any complaints regarding its fundraising activities and to learn from them and improve its service. During 2022, the charity received no complaints about its fundraising activities.

ACHIEVEMENTS AND PERFORMANCE

Review of Activities

Throughout the year Sisters continued to up-date their professional skills. Some Sisters are currently being trained in Leadership and Management Awards, National Certificate of Further Education in: Quality and Diversity, Principles of End of Life Care and Principles of Dementia, Safeguarding. Others courses that are on-going are: Health & Safety, Certificate in the Safe Handling of Medicines, Food Safety in Catering, Safeguarding, Mental Capacity Act, Staff management, Gold Standards Framework, Fire Safety, and Emergency First Aid.

Care Homes

The trustees are aware of the importance of the care of the elderly in every aspect and, in particular, of the mission and ethos of the Little Sisters of the Poor in their care of elderly people. The Homes are supported on a national level by qualified personnel and consultancy services. The Care Home Advisor, David Colborn MA, BSc, RGN, Dip. Nurs., Certd. Ed. visits the Homes on a regular basis. David updates the Care Managers on issues surrounding the care of the residents and reviews the policies three yearly. He recently attended a course on Fire Prevention which has enabled him to carry out the necessary inspections of the buildings. He also gives courses to the staff on Tissue Viability and Managing Continence.

Claudia Pineda is the Moving and Handling Co-ordinator, training staff in the correct procedures in this area. She is updated on an annual basis. There are also Moving and Handling facilitators at each Home. Claudia also oversees the Care training session, induction and on-going, using Skills for Care, and as part of the induction supports Carers in acquiring the Care Certificate.

The trustees are also aware of the importance of ensuring that the Homes are financially viable and have appointed a Group Purchasing Manager, David West, to negotiate and review contracts, and obtain the best deals in every aspect of purchasing. David is in constant contact with the Managers of the Homes, advising and negotiating discounts with suppliers before placing orders.

The Congregation of the Little Sisters of the Poor Charitable Trust

9

Trustees’ report 31 December 2022

ACHIEVEMENTS AND PERFORMANCE (continued)

Review of Activities (continued)

Care Homes (continued)

Because of the number of employees involved in each Home and the complexity of employment law, the Sisters have contracted the services of Peninsula Business Services. An advice line is available 24 hours a day 365 days a year. Contracts of Employment and related documents are in line with current legislation and have been drawn up with the support of the Peninsula Business Services, and material is up-dated as necessary. Training sessions are a part of the package and these are attended by Management and Personnel Officers on a regular basis.

Janet Melbourne is sub-contracted to oversee the management of the local HR team in the Homes and to advise as necessary.

The staff from Directory of Social Change have had a large input into the training of staff in various areas in Communication and Developing Effective Relationships. These courses have been appreciated by the staff and all appear to have benefitted fully.

The Homes of the Little Sisters of the Poor are supported by Local training Centres for the training of staff to required levels.

During the past year Distant Learning Courses were put in place for Sisters and staff members, particularly in the field of Dementia. This has made an immense difference in helping to understand the elderly who are border-line cases in the Homes.

Sisters and staff have also been registered with Educare and have completed the training on Safeguarding through this means.

The Homes continue to function in a somewhat restrained way in the aftermath of the pandemic. Some cases are still being reported, none of them too severe, and all Residents so far have not been seriously affected. It has been difficult to recruit staff and fill the master rota, which meant that we had to rely on agency staff in all Homes. This has obviously not helped the financial position. The Motherhouse has supported the Province where shortfalls have occurred.

St Joseph’s Care Home with Nursing, Birmingham

St Joseph’s Care Home in Harborne, Birmingham provides care for 37 residents. The Home also has 12 Independent-Living Apartments. No major work has been undertaken in the Home during 2022 and none is foreseen for 2023.

St Joseph’s Care Home with Nursing, Bristol

St Joseph’s, Bristol, is registered to provide accommodation and personal care for 40 elderly people of modest income who are 65 and over. Within this they can provide support for up to six people who also require nursing care. There are 40 individual, en-suite rooms, with showers.

The Congregation of the Little Sisters of the Poor Charitable Trust 10

Trustees’ report 31 December 2022

ACHIEVEMENTS AND PERFORMANCE (continued)

Review of Activities (continued)

Care Homes (continued)

St Joseph’s Care Home with Nursing, Bristol (continued)

During the past year the following maintenance took place:

Huge fundraising efforts are in place and this has already made a difference as the shortfall is not has wide as it has been in previous years.

Church collections and store collections have been increased and we are grateful for all that we receive in this way.

Mount St Joseph’s Care Home with Nursing, Headingley, Leeds

Mount St Joseph’s provides care for 45 elderly people of modest income. There are also 23 Independent-Living Apartments with full occupancy.

During the past year, the following maintenance and additional work was undertaken:

St Anne’s Care Home with Nursing, Stoke Newington, London

St Anne’s provides care for 32 elderly people of modest income and was opened, after reconstruction, in October 2008. There are also 19 Independent Living Apartments.

Due to shortage of staff is has been necessary to use a clinical lead from an agency. This has added to unexpected costs.

The Congregation of the Little Sisters of the Poor Charitable Trust 11

Trustees’ report 31 December 2022

ACHIEVEMENTS AND PERFORMANCE (continued)

Review of Activities (continued)

Care Homes (continued)

St Anne’s Care Home with Nursing, Stoke Newington, London (continued)

St Peter’s Care Home, South Lambeth, London

St Peter’s is a Care Home with Nursing, registered for 56 places for elderly people with modest income who are 65 and over. Nursing registration has been applied for. There are also 20 independent-living apartments for elderly people with modest income who are capable of living independently. While maintaining a high level of occupancy, the Home continues to receive a large number of applications. Training of staff has continued to be a priority in order to ensure a high standard of care.

During the year, in spite of the many financial demands, and thanks to assistance from the Motherhouse, we have been able to:

The Congregation of the Little Sisters of the Poor Charitable Trust

12

Trustees’ report 31 December 2022

ACHIEVEMENTS AND PERFORMANCE (continued)

Review of Activities (continued)

Care Homes (continued)

St Joseph’s Care Home with Nursing, Manchester

St Joseph’s, Manchester, is registered for 46 places. Staff and volunteers ensure that the standard of care given is high and this is confirmed by recent Inspection reports. Every effort is made to ensure that residents’ needs are met, their dignity maintained and their well-being assured. The newly refurbished Home is greatly appreciated by Residents, and their families.

Additional work took place during the past year:

St Joseph’s Care Home with Nursing, Newcastle

St Joseph’s, Newcastle, underwent a huge refurbishment programme in the 1990s and the Home is well maintained as are the extensive gardens that surround it. It provides places for 57 elderly residents of modest income. Staff are devoted and most of them have been in employment at the Home for many years.

There were no outstanding works or purchases during the past year 2022.

The following table summarises some of the important statistics regarding the Homes:

Due to cases of Covid-19 the Homes have not been able to function as normal.

Statistics

The following table summarises some of the important statistics regarding the Homes:

Occupancy
%		 Residents
in
Care		 Occupancy
Independent
Living
%		 Residents
in
Independent
living		 Residents’
deaths in
year		 Staff
full-time		 Staff
part-time
St Joseph’s
Birmingham
St Joseph’s Bristol
Mount St. Joseph’s
Leeds
St Anne’s, Stoke
Newington, London
St Peter’s London
St Joseph’s
Manchester
St Joseph’s
Newcastle upon Tyne		 85
90
93
96
85
95

75
34

36

43

31

50

43

52
50

N/A

83

89

95

60

N/A
12

N/A

23
17

19

3

N/A
18

15

12

13

19

10

7
17

16

23

36

19

15

16
62

37

46

23

73

51

88

The Congregation of the Little Sisters of the Poor Charitable Trust 13

Trustees’ report 31 December 2022

FINANCIAL REPORT FOR THE YEAR

Results for the year

A summary of the results for the year can be found on page 288 of the attached accounts.

Income has increased by £4,567,260 compared to the previous year and amounts to £19,963,755 (2021 – £15,396,495).

Total income from the provision of residential and care services increased by £1,473,010. Nevertheless, this increase is insufficient to keep pace with rising costs. The charity remains very dependent on voluntary income – both general donations and legacies.

The trustees continue to be extremely grateful to all those who provide financial assistance to the charity, thus enabling it to continue its invaluable work.

Expenditure increased from £17,147,426 in 2021 to £19,607,679 in 2022. The trustees keep a tight control over costs but expect that costs will continue to rise as the homes have to meet the increasing requirements of legislation affecting the care sector. The majority of the charity’s expenditure represents the operating costs of the Congregation’s care homes and a significant proportion of this relates to staff costs which have risen by rates higher than inflation over the past few years reflecting, in particular, the national shortage of qualified nursing and care staff. Fundraising and administration costs are well controlled and represent only a small proportion of total expenditure.

Reserves policy

The trustees have examined the requirement for free reserves i.e those unrestricted funds not invested in tangible fixed assets, designated for specific purposes or otherwise committed. The trustees consider that, given the nature of the charity’s work, the level of free reserves should be approximately equal to between 3 and 6 months’ expenditure. The trustees are of the opinion that this provides sufficient flexibility to cover temporary shortfalls in incoming resources due to timing differences in income flows, adequate working capital to cover core costs, and will allow the charity to cope and respond to unforeseen emergencies whilst specific action plans are implemented.

Investment policy

The Congregation does not hold investments and accepts neither revenues nor other forms of guaranty in perpetuity. The work is entrusted to Providence, which has manifested itself in such a remarkable way since the beginning of the Congregation.

Financial position

The consolidated balance sheet shows total funds of £49,300,815. Of this, £48,947,618 is designated as the tangible fixed assets fund. This represents the net book value of the charity’s tangible fixed assets used to support the work of the sisters.

Free reserves, therefore, are those shown on the balance sheet as general funds and at 31 December 2022 stood at £353,187. This is significantly lower than the amount required by the charity’s reserves policy set out above. However, the trustees are confident that continued support through donations and legacies as well as support from other parts of the international Congregation will enable the charity to continue to operate and remain a going concern.

The Congregation of the Little Sisters of the Poor Charitable Trust

14

Trustees’ report 31 December 2022

FINANCIAL REPORT FOR THE YEAR (continued)

The charity’s assets

Acquisitions and disposals of tangible fixed assets during the year are recorded in the notes to the accounts.

PLANS FOR FUTURE PERIODS

The trustees do not anticipate any significant change to the charity or its activities over the next two to five years. It is their intention to continue to meet the following objectives:

GOVERNANCE, STRUCTURE AND MANAGEMENT

Governance

In terms of Canon law, the Congregation is governed at an international level by the Superior General and her General Council in Brittany, France. They are elected every six years at a General Chapter consisting of a meeting of representatives of all provinces of the Congregation. The English Province is governed by the Provincial who is named by the Superior General with the deliberative vote of her Council. Members of the Provincial Council are named by the Superior General with the consultation of her Council. Each community in the English Province is governed by a local superior, who is appointed by the Superior General with the deliberative vote of her Council. The Provincial is required to make a Canonical Visitation in each community at least every eighteen months, with shorter visits throughout the year. There is a system of accountability operational throughout the Province to ensure that the Provincial Superior and her Councillors are aware of the progress and development of the ministries carried out by the Sisters of the Province. A visit by the Superior General is made to the English Province during her term of office.

The Congregation of the Little Sisters of the Poor Charitable Trust 15

Trustees’ report 31 December 2022

GOVERNANCE, STRUCTURE AND MANAGEMENT (continued)

Governance (continued)

In terms of Civil law, the charity is governed by a trust deed dated 5 May 1964 and is a registered charity – Charity Registration No. 234434. The trustees of the charity are the four members of the Provincial Council and two other members who are local Superiors. As all trustees are members of the Congregation they have a detailed knowledge of the work of the charity and of its structure.

As all trustees are members of the Congregation of the Little Sisters of the Poor Trustee Company Limited their living and personal costs are borne by the charity. However, they receive no remuneration or expenses for their services as trustees.

The names of the trustees who served during the year are set out as part of the reference and administrative details on page 1 of this annual report and accounts and brief biographical details on each of the trustees is given below.

Sister Julia Culliton

Sister Julia Culliton, joined the Congregation in 1973. She is now currently the Provincial Superior of the Dublin-London Province. Since entering the Congregation she trained as a nurse at St. James’s Hospital, Leeds. She has also held the post of deputy Manager and Manager in several Homes in France, during which time she obtained a Degree in Gerontology and a Masters in Management.

Sister Kathleen Taylor

Sister Kathleen Taylor, joined the Congregation in 1968. She is currently Care Home Manager at St Peter’s Residence. Since entering the Congregation she trained as a nurse and has held the post of deputy Manager in several Homes in France as well has Provincial in both France and Ireland.

Sister Mary Ward

Sister Mary Ward entered the Congregation in 1976. She was a member of the Provincial Council in Dublin and is now a Trustee and member of the newly formed Province of DublinLondon. She also fulfilled an administrative role in several Homes in what was previously the Province of London.

Sister Mary Chantal (Margaret Ashton)

Sister Mary Chantal joined the Congregation in 1961. She is currently the Provincial Assistant, has received training in book-keeping and accountancy and has overall responsibility for the finances of the charity. Since joining the Congregation she has served as fund-raiser in St Joseph’s, London, and formed part of the formation team in both the Novitiate in France, and the Juniorate House in Leeds. Previously she obtained a City & Guilds level 4 in Care, and received the Certificate of Unit Credit towards competence in training and development as an NVQ assessor and internal verifier.

The Congregation of the Little Sisters of the Poor Charitable Trust 16

Trustees’ report 31 December 2022

GOVERNANCE, STRUCTURE AND MANAGEMENT (continued)

Governance (continued)

Sister Deirdre Mary Francis (Deirdre McCormack)

Sister Deirdre joined the Congregation in 1992, having previously qualified as an RGN at Addenbrooke’s Hospital, Cambridge. She also obtained the Orthopaedic Nursing Certificate at the Royal National Orthopaedic Hospital, Stanmore, Middlesex. She also has obtained NVQ Level 4 in Management and Leadership. Since entering the Congregation she has served as Unit Manager in the Homes of the Little Sisters in Dundee, Lyon, Dijon and Paris, and as Deputy Manager and Registered Manager in Newcastle, Preston, Manchester and London and is currently serving as Registered Manager at St Joseph’s, Newcastle.

Sister Josephine (Josephine Storey)

Sister Josephine joined the Congregation in 1966. She trained as a Registered General Nurse at St James’s Hospital, Leeds, and has held the post of deputy Care Home Manager and Care Home Manager at the charity’s homes in Bristol and the two London Homes. She is currently Manager of the Care Home with Nursing in Manchester.

Statement of trustees’ responsibilities

The trustees are responsible for preparing the trustees’ report and accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare accounts 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 accounts, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 1993, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They 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.

The Congregation of the Little Sisters of the Poor Charitable Trust 17

Trustees’ report 31 December 2022

GOVERNANCE, STRUCTURE AND MANAGEMENT (continued)

Structure and management reporting

The trustees are ultimately responsible for the policies, activities and assets of the charity. They meet regularly to review developments with regard to the charity or its activities and make any important decisions.

When necessary, the trustees seek advice and support from the charity’s professional advisers including property consultants, managers, solicitors and accountants. The day to day management of the charity’s activities, and the implementation of policies, is delegated to the appropriate members of the Congregation or senior staff.

The English Province (now known as the Province of Dublin-London) comprises 138 Sisters who live as part of twelve communities. Two of the community houses are situated in London, one in the South West, one in the West Midlands, one in Yorkshire, one in the North West and one in the North East, two in Scotland and three in Ireland. The community houses are located in those areas of towns and cities where it is believed that the Sisters can provide the most help to the poor and marginalised. Often these areas are socially deprived areas desperately in need of the care and pastoral work carried out by the Sisters. As stated above, each community has a local superior appointed by the Superior General. The local superior is responsible for both the needs and the care of the Sisters in her community and she liaises regularly with the trustees. All local superiors meet together once or twice a year with the trustees to discuss developments and future plans and strategy.

The day to day responsibility for the Homes is in the hands of the Registered Care Manager, who is the Mother Superior at each location. They liaise regularly with the Provincial Superior concerning the running and maintenance of the Home. They are supported and aided by a Local Council of two, or three, members who are named by the Superior General with the consent of her Council.

St. Joseph’s, Birmingham

Registered Manager: Sister Kathleen Kiernan is a Registered Nurse who has over thirty years’ experience of nursing and caring for the elderly in a care home environment.

St. Joseph’s, Bristol

Registered Manager: Sister Catherine McGuire has over forty years’ experience caring for the elderly in a care home environment.

Mount St. Joseph’s, Leeds

Registered Manager: Sister Caroline Kissane is a Registered Nurse who has over thirty years’ experience of caring for the elderly in a care home environment.

London – St. Peter’s, South Lambeth

Registered Manager: Sister Kathleen Taylor is a Registered Nurse and has over fifty years’ experience of caring for the elderly in a care home environment.

London – St. Anne’s, Stoke Newington

Registered Manager: Sister Maureen Wright is a Registered Nurse who has over forty years’ experience of caring for the elderly in a care home environment.

The Congregation of the Little Sisters of the Poor Charitable Trust 18

Trustees’ report 31 December 2022

GOVERNANCE, STRUCTURE AND MANAGEMENT (continued)

Structure and management reporting (continued)

St. Joseph’s, Manchester

Registered Manager: Sister Josephine Storey is a Registered Nurse who has thirty years’ experience of caring for the elderly in a care home environment.

St. Joseph’s, Newcastle Upon Tyne

Registered Manager: Sister Deirdre McCormack is a Registered Nurse who has over twenty years’ experience of caring for the elderly in a care home environment. Working with other organisations.

The charity works closely with a number of other charities and public bodies which work in the field of providing care to the vulnerable and the elderly. Working together in this way enhances communication and understanding thus enabling services to the elderly to be provided more efficiently and effectively and avoiding duplication of effort. Examples of the organisations with which the Sisters have worked and the charity has cooperated during the year are as follows:

Risk management

The trustees undertake an annual review of the principal risks and uncertainties that the charity faces, categorising the risks between those affecting the governance and management of the charity, operational risks, financial risks, reputational risks and those which occur because of circumstances outside of the charity's control such as changes in government policy, laws and regulations. They regularly review the measures already in place, or needing to be put in place, to establish policies, systems and procedures to mitigate those risks identified in the annual review and ensure that action is taken to implement changes to those policies, systems and procedures should they be needed to minimise or manage any potential impact on the charity should those risks materialise.

The Congregation of the Little Sisters of the Poor Charitable Trust 19

Trustees’ report 31 December 2022

GOVERNANCE, STRUCTURE AND MANAGEMENT (continued)

Risk management (continued)

This work has identified a number of key risks for the charity which are described below together with the principal ways in which they are mitigated:

The Congregation of the Little Sisters of the Poor Charitable Trust 20

Trustees’ report 31 December 2022

GOVERNANCE, STRUCTURE AND MANAGEMENT (continued)

Risk management (continued)

Key management

The trustees consider that they together with the Provincial Bursar [and the senior management team of the care home] comprise the key management of the charity in charge of directing and controlling, running and operating the charity on a day to day basis.

All trustees and the Provincial Bursar are members of the Congregation and whilst their living and personal expenses are borne by the charity they receive no remuneration or reimbursement of expenses in connection with their duties as trustees.

The Congregation of the Little Sisters of the Poor Charitable Trust 21

Trustees. report 31 De￿fflbef 2022 EMPLOYEES, VOLUNTEERS, AND MEMBERS OF THE CONGREGATION The Iruslees wish to record their fecognilion of the professionalism and commilmont of all their stsff, volunteers and the individual members of the Congregation Their dedication and positwe approach are very much appreciated. Approved by thè Direclors of the Corporate Trustee end signed on their behalf by". Julia Culliton Approved on.. 24 October 2023 The Congregation of Ihe Little Sisters of the Poor Charitable Trust 22

Independent auditor’s report 31 December 2022

Independent auditor’s report to the directors of the corporate trustee (the ‘trustees’) of The Congregation of the Little Sisters of the Poor Charitable Trust

Opinion

We have audited the accounts of The Congregation of the Little Sisters of the Poor Charitable Trust (the ‘charity’) for the year ended 31 December 2022 which comprise the statement of financial activities, the balance sheet, the statements of cash flows, principal accounting policies and the notes to the accounts. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the accounts:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the accounts, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the accounts is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the accounts are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

The Congregation of the Little Sisters of the Poor Charitable Trust 23

Independent auditor’s report 31 December 2022

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report and accounts, other than the accounts and our auditor’s report thereon. Our opinion on the accounts does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the accounts or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error.

In preparing the accounts, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

The Congregation of the Little Sisters of the Poor Charitable Trust 24

Independent auditor’s report 31 December 2022

Auditor’s responsibilities for the audit of the accounts

Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these accounts.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

The Congregation of the Little Sisters of the Poor Charitable Trust 25

Independent auditor’s report 31 December 2022

Auditor’s responsibilities for the audit of the accounts (continued)

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

The Congregation of the Little Sisters of the Poor Charitable Trust 26

Independent auditor’s report 31 December 2022

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with section 144 of the Charities Act 2011 and with regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Buzzacott LLP Statutory Auditor 130 Wood Street London EC2V 6DL

Date 27 October 2023

Buzzacott LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

The Congregation of the Little Sisters of the Poor Charitable Trust 27

Statement of financial activities Year to 31 December 2022

Notes
Un-
restricted
funds
£		 Restricted
funds
£


Total
funds
2022
£



Un-
restricted
funds
£		 Restricted
funds
£		 Total
funds
2021
£
Income from:
Donations and legacies
1
Interest receivable
Charitable activities
. Charges for residential and
care services
2
Other trading activities
3
Other sources
4
Total income
Expenditure on:
Raising funds
. Costs of generating voluntary
income
Charitable activities
. Provision of residential and
care services
5
. Loss on disposal of tangible
fixed assets
Total expenditure
Net income (expenditure) for
the year
7
Transfers between funds
14
Net movement in funds
Reconciliation of funds
Total funds brought forward at
1 January 2022
Total funds carried forward
at 31 December 2022
7,173,814
1,501

11,881,470

354,304

48,318		 136,554
—
367,794
—
—
7,310,368

1,501
12,249,264

354,304

48,318
4,060,440

311
10,255,967

299,486

57,559		 202,445
—
520,287
—
—		 4,262,885
311
10,776,254
299,486
57,559
19,459,407 504,348 19,963,755 14,673,763 722,732 15,396,495
3,929

19,160,560
—		 —
443,190
—
3,929
19,603,750

—
3,271
16,293,075

128,348		 —
722,732
—		 3,271
17,015,807
128,348
19,164,489 443,190 19,607,679 16,424,694 722,732 17,147,426

294,918

62,807		 61,158
(62,807)
356,076
—		 (1,750,931)

11,571		 —
(11,571)		 (1,750,931)
—
357,725
48,943,090		 (1,649)
1,649
356,076
48,944,739		 (1,739,360)
50,682,450		 (11,571)
13,220		 (1,750,931)
50,695,670
49,300,815 — 49,300,815 48,943,090 1,649 48,944,739

There is no difference between the net movement of funds stated above and the historical cost equivalent.

All activities derived from continuing operations during the above financial years.

The Congregation of the Little Sisters of the Poor Charitable Trust 28

8alance sheet 31 December 2022 2022 2022 2021 2021 Notes Flx•d aM•ts Tangiblè assets 48.947.628 48.867,395 Curr•nt a8••ts Debtors Short t8nn d8POSrts Cash at bank and In hand Totsl eurr•nt as8•t• 12 478.408 817.392 668.026 1.963.826 400,026 1,016,786 689,897 2,086,709 LlabllltS•• Creditor5 amojnts falling due thin ontr year 13 11,610,639) 12.ChJ9.3651 N•t cumint a•••ts 353,187 77,344 Totsl n•t ••••ts 49.300.815 48,944.739 The furth of the chartty Resiricted funds Unr*stria¢d t￿￿5 . Tangiblè fixed assets ftnd . General lund 14 1,849 1$ 48.947.628 353.187 48,887,395 75,69S 49.300.81J 46.943,090 49.300,815 4e 944,739 Approved by the Directors of the Corporale Trustee and signed on their behaK by." Julia Culliton Approved on.. 24 October 2023 The Congregation of the Little Sisters of the Poor Charttable Trust 29

Statement of cash flows Year to 31 December 2022

Notes
2022
£		 2021
£
Cash flows from operating activities:
Net cash flows provided by operating activities
A
Cash flows from investing activities:
Interest received
Purchase of tangible fixed assets
Net cash used in investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 January 2022
B
Cash and cash equivalents at 31 December 2022
B
2,373,515		 296,115
1,501
(2,576,281)		 311
(5,104,988)
(2,574,780) (5,104,677)
(201,265)

1,686,683		 (4,808,562)
6,495,245

1,485,418		 1,686,683

Notes to the statement of cash flows for the year to 31 December 2022:

A Reconciliation of net movement in funds to net cash provided by operating activities

2022
£		 2021
£
Net movement in funds (as per the statement of financial activities)
Adjustments for:
Depreciation charge
Net deficit on disposal of assets and activities
Interest receivable
(Increase) decrease in debtors
Increase (decrease) in creditors
Net cashprovided by operating activities
356,076
1,881,691
—
(1,501)
(78,382)
215,631		 (1,750,931)
1,858,033
128,348
(311)
142,220
(81,244)
2,373,515 296,115

B Analysis of cash and cash equivalents

Analysis of cash and cash equivalents
2022
£		 2021
£
Cash at bank and in hand
Short term deposits
Total cash and cash equivalents		 668,026
817,392		 669,897
1,016,786
1,485,418 1,686,683

No separate reconciliation of net debt has been prepared as there is no difference between the net cash (debt) of the charity and the above cash and cash equivalents.

The Congregation of the Little Sisters of the Poor Charitable Trust 30

Principal accounting policies 31 December 2022

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are laid out below.

Basis of accounting

The accounts have been prepared under the historical cost convention with items initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to the accounts.

The accounts have been prepared in accordance with 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 (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The accounts are presented in sterling and are rounded to the nearest pound.

Critical accounting estimates and areas of judgement

Preparation of the accounts requires the trustees to make significant judgements and estimates.

The items in the accounts where these judgements and estimates have been made include:

Going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The trustees have made this assessment in respect to a period of one year from the date of approval of these financial statements.

The trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due. The most significant areas of judgement that affect items in the accounts are detailed above. With regard to the next accounting period, the year ending 31 December 2023, the most significant issues that may affect the carrying value of the assets held by the charity are the level of local and central government funding for residential and nursing care of older people, the ability to attract and retain staff given the national shortage of trained carers and nurses, inflationary pressures and the cost of implementing the changes to the regulatory environment affecting care homes generally.

The Congregation of the Little Sisters of the Poor Charitable Trust 31

Principal accounting policies 31 December 2022

Scope

The accounts include all the activities and net assets of The Congregation of the Little Sisters of the Poor in England and the Channel Islands. The accounts do not include the activities and assets of the Congregation in Scotland, Ireland or overseas as these are outside of the control of the Directors of the Corporate Trustee.

Income recognition

Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably and it is probable that the income will be received.

Income comprises donations and legacies, interest on funds held on deposit, income from residential and care services, income from fundraising and collections and other income.

Donations, including salaries and pensions of individual religious received under Gift Aid or deed of covenant, are recognised when the charity has confirmation of both the amount and settlement date. In the event of donations pledged but not received, the amount is accrued for where the receipt is considered probable. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Legacies are included in the statement of financial activities when the charity is entitled to the legacy, the executors have established that there are sufficient surplus assets in the estate to pay the legacy, and any conditions attached to the legacy are within the control of the charity.

Entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, but the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title of the asset having being transferred to the charity.

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 bank.

Income from residential and care services is recognised to the extent that it is probable that the economic benefits will flow to the charity and the revenue can be reliably measured. It is measured at fair value of the consideration received or receivable.

The Congregation of the Little Sisters of the Poor Charitable Trust

32

Principal accounting policies 31 December 2022

Income recognition (continued)

Income from fundraising and collections is recognised when receivable and the amount can be measured reliably by the charity; this is normally when the income has been received.

The surplus on the disposal of assets is calculated as the difference between the sale proceeds net of sale costs and the net book value of the asset immediately prior to disposal. It is accounted for once legal completion of the disposal has taken place.

Income from the Coronavirus Job Retention Scheme is credited to the statement of financial activities when the charity has become entitled to the funding and when the amount receivable has been quantified.

Expenditure recognition and the basis of apportioning costs

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment 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 comprises the following:

Support costs represent indirect charitable expenditure. In order to carry out the primary purposes of the charity it is necessary to provide support in the form of personnel development, financial procedures, provision of office services and a suitable working environment.

Governance costs are costs associated with the governance of the charity and its assets. Included within this category are costs associated with the strategic, as opposed to day-today, management of the charity’s activities.

Support and governance costs are attributed to the provision of residential and care services only.

All expenditure is stated inclusive of irrecoverable VAT.

Tangible fixed assets

All assets costing more than £1,500 and with an expected useful life exceeding one year are capitalised.

All tangible fixed assets are stated at cost. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

The Congregation of the Little Sisters of the Poor Charitable Trust 33

Principal accounting policies 31 December 2022

Tangible fixed assets (continued)

Debtors

Debtors are recognised at the settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short term deposits.

Creditors and provisions

Creditors and provisions 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. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

Funds

The funds of the charity are in the main unrestricted and available for use in furtherance of the charity’s objectives at the discretion of the directors of the corporate trustee. Within the total unrestricted funds of the charity, those representing tangible fixed assets net of long term loans to finance major property improvements (see note 16) have been identified separately.

Details of funds raised for a specific purpose or subject to donor imposed conditions, and therefore restricted, are given in note 15.

Services provided by members of the Congregation

For the purposes of these accounts, no monetary value has been placed on the care, administrative and other services provided by members of the Congregation.

Pension contributions

Contributions in respect of the charity’s defined contribution pension scheme are charged to the statement of financial activities when they are payable to the scheme. The charity’s contributions are restricted to the contributions disclosed in note 8. There were no outstanding contributions at the year end. The charity has no liability beyond making its contributions and paying across the deductions for the employees’ contributions.

The Congregation of the Little Sisters of the Poor Charitable Trust 34

Notes to the accounts 31 December 2022

1 Income from: Donations and legacies

Un-
restricted
funds
£		 Restricted
funds
£		 Total
funds
2022
£		 Un-
restricted
funds
£		 Restricted
funds
£		 Total
funds
2021
£
Donations and grants receivable
Legacies
Pensions of individual religious
received under Gift Aid or deed of
covenant		 5,425,966
1,522,209
225,639
136,554

—

—		 5,562,520
1,522,209
225,639		 2,808,510
1,064,266
187,664
202,445

—
—
3,010,955

1,064,266
187,664
7,173,814
136,554
7,310,368		 4,060,440
202,445
4,262,885

2 Income from: Charitable activities

Un-
restricted
funds
£
Restricted
funds
£		 Total
funds
2022
£		 Un-
restricted
funds
£
Restricted
funds
£
Total
funds
2021
£
Pensions and related income
Residents’ and family contributions
Social services
Rental income
Covid-19 support grants		 86,172
6,910,149
4,170,453
714,696
—
—

—

—

—
367,794		 86,172
6,910,149
4,170,453
714,696

367,794		 44,211
5,882,017
3,642,307
687,432
—
—

—

—

—

520,287
44,211

5,882,017

3,642,307

687,432

520,287
11,881,470
367,794		 12,249,264 10,255,967
520,287		 10,776,254

3 Income from: Other trading activities

Income from: Other trading activities
Un
restricted
funds
£		 Restricted
funds
£		 Total
funds
2022
£		 Un
restricted
funds
£		 Restricted
funds
£		 Total
funds
2021
£
Fundraising
Collections		 223,062
131,242		 —
—		 223,062
131,242		 259,567
39,919		 —
—		 259,567
39,919
354,304 — 354,304 299,486 — 299,486

4 Income from: Other sources

Un
restricted
funds
£		 Restricted
funds
£		 Total
funds
2022
£		 Un
restricted
funds
£		 Restricted
funds
£		 Total
funds
2021
£
Sundry income
Coronavirus Job Retention Scheme		 48,318
—		 —
—		 48,318
—		 48,262
9,297		 —
—		 48,262
9,297
48,318 — 48,318 57,559 — 57,559

The Congregation of the Little Sisters of the Poor Charitable Trust 35

Notes to the accounts 31 December 2022

5 Expenditure on: Provision of residential and care services

Un-
restricted
funds
£		 Restricted
funds
£		 Total
funds
2022
£		 Un-
restricted
funds
£		 Restricted
funds
£		 Total
funds
2021
£
Staff costs (note 8)
Premises
Care and welfare
Depreciation
Central administration
Professional fees
Contribution to homes in Scotland
Support costs
Governance costs (note 6)
Other costs		 13,160,651
2,182,359
823,209
1,881,691
225,245
509,356
127,700
33,463
111,902
104,984		 —
75,396
367,794
—
—
—
—
—
—
—		 13,160,651
2,257,755
1,191,003
1,881,691
225,245
509,356
127,700
33,463
111,902
104,984		 10,987,309
2,146,643
567,914
1,858,033
241,523
342,652
—
7,548
67,650
73,803		 —
202,445
520,287
—
—
—
—
—
—
—		 10,987,309
2,349,088
1,088,201
1,858,033
241,523
342,652
—
7,548
67,650
73,803
19,160,560 443,190 19,603,750 16,293,075 722,732 17,015,807

The costs above include the direct costs of providing care, the living and personal expenses of individual sisters, all of whom are either directly or indirectly involved in such work, and related support functions of the charity.

6 Governance costs

Governance costs
Un-
restricted
funds
£		 Restricted
funds
£


Total
funds
2022
£		 Un-
restricted
funds
£



Restricted
funds
£		 Total
funds
2021
£
Professional fees 111,902 — 111,902 67,650
—		 67,650

7 Net income (expenditure) for the year

This is stated after charging:

2022
£
13,160,651
78,000
33,902
1,881,691		 2021
£
10,987,309
67,650
—
1,858,033
Staff costs (note 8)
Auditor’s remuneration
. Statutory audit services – current year
. Statutory audit services – prior years
Depreciation

8 Staff costs and remuneration of trustees and key management personnel

2022
£		 2021
£
9,205,421
618,935
147,354
9,971,710
1,015,599
10,987,309
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Sub-contracted and temporary staff		 10,821,627
805,315
169,478
11,796,420
1,364,231
13,160,651

The Congregation of the Little Sisters of the Poor Charitable Trust 36

Notes to the accounts 31 December 2022

The use of sub-contracted and temporary staff reflects the national shortage of permanent nursing and care staff.

No employee earned £60,000 per annum or more (including taxable benefits) during the year (2021 - none).

The average number of employees (calculated on both headcount and full time equivalent (FTE) basis) was as follows:

2022
No		 2021
No		 2022
FTE		 2021
FTE
Provision of residential and care services 557 568 414 420

Key management personnel

The trustees consider that they together with the Registered Care Managers of each of the charity’s care homes comprise the key management of the charity in charge of directing and controlling, running and operating the charity on a day to day basis.

All trustees and the Registered Care Managers are members of the Congregation and, whilst their living and personal expenses are borne by the charity, they receive no remuneration or reimbursement of expenses in connection with their duties.

As members of the Congregation, the trustees’ living and personal expenses during the year were borne by the charity, but they received no remuneration or reimbursement of expenses in connection with their duties as trustees during the year (2021 – none).

As members of the Congregation, no trustee has resources of her own as all earnings, pensions and other income have been donated to the charity under a Gift Aid compliant Deed of Covenant. During the year, the total amount donated by the trustees to the charity was £4,200 (2021 - £3,150).

During the year, the charity received a donation of £2,785,866 (2021: £400,000) from the Generalate of the Congregation in France, as well as donations of £1,600,000 from the congregation in Ireland.

During the year, the charity contributed £100,500 (2021: £nil) to the Little Sisters of the Poor, Greenock SCIO and £27,200 (2021: £nil) to the Little Sisters of the Poor, Glasgow SCIO towards the provision of residential and nursing care services.

There were no other related party transactions during the year (2021 - none).

The Congregation of the Little Sisters of the Poor Charitable Trust 37

Notes to the accounts 31 December 2022

10 Taxation

The Congregation of the Little Sisters of the Poor Charitable Trust is a registered charity and, therefore, is not liable to income tax or corporation tax on income or gains derived from its charitable activities, as they fall within the various exemptions available to registered charities.

11 Tangible fixed assets

Freehold
land and
buildings
£		 Plant and
machinery
£		 Furniture
and
equipment
£		 Motor
vehicles
£		 Total
£
Cost
At 1 January 2022
Additions
At 31 December 2022
Depreciation
At 1 January 2022
Charge for year
At 31 December 2022
Net book values
At 31 December 2022
At 31 December 2021		 76,740,772
1,808,567		 2,857,006
36,766		 3,984,382
108,588		 412,212
8,003		 83,994,372
1,961,924
78,549,339 2,893,772 4,092,970 420,215 85,956,296
29,317,075
1,541,181		 1,873,503
228,993		 3,550,216
99,844		 386,183
11,673		 35,126,977
1,881,691
30,858,256 2,102,496 3,650,060 397,856 37,008,668
47,691,083 791,276 442,910 22,359 48,947,628
47,423,697 983,503 434,166 26,029 48,867,395

It is likely that there are material differences between the open market values of the charity’s land and buildings and their book values. These arise from the specialised nature of the properties and the effects of inflation. The amount of such differences cannot be ascertained without incurring significant costs which, in the opinion of the trustees, is not justified in terms of the benefit to users of the accounts.

12 Debtors

Debtors
2022
£		 2021
£
Charges for care services
Prepayments
Other debtors		 269,114
102,140
107,154		 241,152
122,485
36,389
478,408 400,026

13 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2022
£		 2021
£
Fees in advance
Expense creditors
Creditors in relation to building improvements and other capital assets
Other creditors
Accruals		 150,709
311,919
199,258
880,298
68,455		 234,947
160,781
668,163
635,638
309,836
1,610,639 2,009,365

The Congregation of the Little Sisters of the Poor Charitable Trust 38

Notes to the accounts 31 December 2022

14 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trusts to be applied for specific purposes:

At
1 January
2022
£		 Income
£		 Expenditure
£		 Transfers
£		 At 31
December
2022
£
Repairs and refurbishment fund
Covid-19 support grants		 1,649
—		 136,554
367,794		 (75,396)
(367,794)		 (62,807)
—		 —
—
1,649 504,348 (443,190) (62,807) —
At
1 January
2021
£		 Income
£		 Expenditure
£		 Transfers
£		 At 31
December
2021
£
Repairs and refurbishment fund
Covid-19 support grants		 13,220
—		 202,445
520,287		 (202,445)
(520,287)		 (11,571)
—		 1,649
—
13,220 722,732 (722,732) (11,571) 1,649

15 Tangible fixed assets fund

Tangible fixed assets fund
2022
£		 2021
£
At 1 January 2022
Net movement in year
At 31 December 2022		 48,867,395
80,233		 45,546,557
3,320,838
48,947,628 48,867,395

The tangible fixed assets fund represents the net book value of the charity’s tangible fixed assets. These tangible fixed assets are essential to the ongoing work of the charity – without them the charity’s work would simply not be possible. As such their net book values should not be regarded as realisable in order to meet ongoing expenditure or contingencies.

The Congregation of the Little Sisters of the Poor Charitable Trust

39

Notes to the accounts 31 December 2022

16 Analysis of net assets between funds

Analysis of net assets between funds
Restricted
funds
£		 Tangible
fixed assets
fund
£		 General
fund
£		 Total
2022
£
Fund balances at 31 December 2022 are
represented by:
Tangible fixed assets
Net current assets
Total net assets		 —
—		 48,947,628
—		 —
353,187		 48,947,628
353,187
— 48,947,628 353,187 49,300,815
Restricted
funds
£		 Tangible
fixed assets
fund
£		 General
fund
£		 Total
2021
£
Fund balances at 31 December 2021 are
represented by:
Tangible fixed assets
Net current assets
Total net assets		 —
1,649		 48,867,395
—		 —
75,695		 48,867,395
77,344
1,649 48,867,395 75,695 48,944,739

17 Ultimate control

The charity, which is constituted as a trust, was controlled throughout the period by the Congregation of the Little Sisters of the Poor by virtue of the fact that the General Council of the Congregation appoints the Directors of the corporate trustee. The Congregation does not hold any assets, incur liabilities or enter into any transactions in its own right. Assets and liabilities of the Congregation in England are vested in the corporate trustee of the charity, the directors of which undertake all transactions entered into in the course of the Congregation’s charitable activities.

18 Capital commitments

At 31 December 2022, the charitable company had the following capital commitment in respect to continued refurbishment of the rooms and corridors within the charity’s Manchester home.

2022
£		 2021
£
Contracted for,but notprovided for in the accounts — 400,000

19 Post-balance sheet events

After discussion with the General Council plans are in place for the closing of the Home in Birmingham. This decision is solely due to the lack of vocations resulting in fewer Sisters to continue the running of the Homes in the spirit for which the Congregation was founded. The Residents will move to a Home of their choosing, either to a Home of the Little Sisters in other nearby cities, or one within the area. The building will be put on the market with vacant possession.

Having found a purchaser, Solicitors are in the process of preparing the Contract and we anticipate that exchange will take place soon.

The Congregation of the Little Sisters of the Poor Charitable Trust 40