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2024-12-31-accounts

The Congregation of the Little Sisters of the Poor English Province

Annual Report and Accounts

31 December 2024

Charity Registration Number 234434

Contents

Reports

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 36

The Congregation of the Little Sisters of the Poor English Province

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 trustees of the corporate trustee during the year
were:
Julia Culliton
Margaret Ashton
Deirdre McCormack
Kathleen Taylor
Christina Moore
Provincial Superior Julia Culliton
Provincial Bursar Christina Moore
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
Auditors Buzzacott Audit LLP
130 Wood Street
London
EC2V 6DL
Principal bankers Royal Bank of Scotland plc
62/63 Threadneedle Street
London
EC2R 8LA

The Congregation of the Little Sisters of the Poor English Province 1

Reference and administrative information

Principal solicitors

Hunters

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

Brodies

110 Queen Street Glasgow G1 3BX

The Congregation of the Little Sisters of the Poor English Province

2

Trustees’ report 31 December 2024

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 English Province (the “charity”) for the year ended 31 December 2024. The charity is also known as, and referred throughout this document as “Little Sisters of the Poor”

The accounts have been prepared in accordance with the accounting policies set out on pages 31 to 35 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 1,584 Little Sisters worldwide, including 16 novices and 13 young women in formation at 31 December 2024. During the year 58 Little Sisters died. There are 1,200 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 15 Provinces across the world.

The accounts accompanying this report are 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, 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 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).

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Trustees’ report 31 December 2024

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 Home 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 6 establishments in England, owned and operated by the charity, in 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.

The Home in Leeds closed during the year, and the planned closure of the Bristol Home was announced following the year end.

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 English Province aims to support the religious and other charitable ministries carried out by the sisters of the Congregation. In the main these ministries centre around the provision of hospitality, residential and nursing care to the aged poor of both sexes.

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Trustees’ report 31 December 2024

OBJECTIVES, SPECIFIC ACTIVITIES AND RELEVANT POLICIES (continued)

Activities and specific objectives (continued)

To this end the charity operated 6 nursing and residential care homes during the year situated in Bristol, Leeds, London (Stoke Newington and South Lambeth), Manchester and Newcastle. The Home in Leeds closed during the year, and the planned closure of the Bristol Home was announced following the year end.

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 fund-raising 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.

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Trustees’ report 31 December 2024

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 66 Cotham Hill 40 en-suite with
Home with Bristol BS6 6JT ancillary
Nursing † 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 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
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 58 en-suite with
Home Newcastle-upon-Tyne ancillary
NE4 7QA services

† Planned closure announced following year end.

‡ Closed temporarily since 24 June 2024. Rebuilding plan in progress.

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Trustees’ report 31 December 2024

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 2024 is shown below:

Number of
Age range Sisters
30 to 39 years 1
40 to 49 years 6
50 to 59 years 4
60 to 69 years 6
70 to 79 years 17
80 to 89 years 21
90 to 99 years 1
100 years and over 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 marginalized 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 Home wherever needed.

There are presently 110 members in the Province, including 57 in England.

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Trustees’ report 31 December 2024

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:

No. Associates Volunteers
Bristol
7		 6
Leeds
14		 14
London St Anne’s
5		 8
London St Peter’s
18		 34
Manchester
8		 14
Newcastle
6		 25

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 Catholic Standards Safeguarding Agency (CSSA) and the Religious Life Safeguarding Service (RLSS). The Little Sisters of the Poor are a Registered Body with the DBS and have a registered lead signatory and ten counter-signatories.

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Trustees’ report 31 December 2024

OBJECTIVES, SPECIFIC ACTIVITIES AND RELEVANT POLICIES (continued)

Activities and specific objectives (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 2024, 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, Emergency First Aid, Non-violent communication.

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 does training sessions for the staff on various topics concerning the care of the residents.

Claudia Pineda is the Moving and Handling Co-ordinator, training staff in the correct procedures in this area. She keeps up to date on new developments in this area 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 training, using Skills for Care, and as part of the induction supports Carers in obtaining the Care Certificate.

Alison Mayer, BSc, RGN is the Group Clinical Lead. She mentors and supports the Clinical Leads in their work, auditing it for accuracy and quality of care.

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Trustees’ report 31 December 2024

ACHIEVEMENTS AND PERFORMANCE (continued)

Review of Activities (continued)

Care Homes (continued)

Greg Mitern, BSc, RNMH, a certified GDPR Practitioner, is the Data Protection Officer, Caldicott Guardian and Health and Safety advisor. He has done various studies related to occupational safety and health management, conducting root cause analysis, fire risk assessment, cybersecurity and data protection. He carries out regular risk assessments and training in the homes.

The trustees are also aware of the importance of ensuring that the Homes are financially viable. David West is the Group Purchasing Manager who negotiates and reviews contracts, to 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. He is a valuable consultant with his vast years of experience working for the Province.

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, CIPD, the Group HR Lead, is sub-contracted to oversee the management of the local HR team in the Homes and to advise as necessary.

The Homes of the Little Sisters of the Poor are supported by local training centres for the training of staff to required levels. distant learning courses also provide the necessary continuous update of knowledge and skills related to care of the elderly.

The Sisters have participated in the safeguarding training organised by the Religious Life Safeguarding Service.

The Homes seem to be returning to normal function after the worldwide pandemic of COVID. A few cases are still being reported, none of them too severe, and all residents so far have not been seriously affected. This has limited impact on the day to day functioning of the home.

Due to the difficulty to recruit staff locally and fill the master rota, we have offered sponsorship to nurses, carers, and chefs from Sri Lanka. This has allowed us to decrease our dependence on agency staff as well as lowered the overall cost of staffing and improved the continuity of care for the residents providing greater stability. The Motherhouse has supported the Province where shortfalls have occurred.

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Trustees’ report 31 December 2024

ACHIEVEMENTS AND PERFORMANCE (continued)

Review of Activities (continued)

Care Homes (continued)

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.

During the past year, several repairs were carried out including the replacement of hot water heaters, installation of a new remote system for the walk in freezer, repairs of a water leak in the basement and leaks in the roof and the replacement of 2 windows. Screens and sounders were added to the call bell system to make it more effective.

A recent fire survey revealed that there are extensive works to be done in order to conform with current regulations. With this in mind, together with the decreasing number of vocations and rising age of the Little Sisters, the decision was taken to close the home. This was announced on the 28th April 2025.

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

Mount St Joseph’s provided care for 45 elderly people of modest income. There were also 23 Independent-Living Apartments.

Work on the roofs in 2023 led to the discovery of RAAC, which, after two surveys by RAAC specialists, was found to be present in 95% of the roofing. This ultimately led to the decision to demolish the building. Support girders were installed to all time for all the residents to relocate either locally to other care homes and residential flats or to another one of our homes in England or Scotland. The last resident left on the 24 June 2024. Shortly thereafter, the community was dispersed and the Little Sisters are now serving in other homes.

There is a project to build a 25 apartment Extra Care facility on the site of the Home with the hopes of working in collaboration with Catholic Care as the care providers. The project is in the planning phase and planning permission should go in soon. A portion of the land is to be sold to help fund the project.

Two Little Sisters from the community in Manchester come to Leeds to raise funds for the new home. While they are in Leeds they stay in St Monica’s, a building on the property of Hinsley Hall that the Bishop has rented to the Little Sisters for a period of 5 years.

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.

During the past year, the replacement of the two boilers was completed.

Capital projects include the replacement of the Building Management System.

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Trustees’ report 31 December 2024

ACHIEVEMENTS AND PERFORMANCE (continued)

Review of Activities (continued)

Care Homes (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. There are also 20 independent-living apartments for elderly people with modest income who are capable of living independently.

Plans had been made to refurbish the residents’ rooms with showers in their ensuites, but this project remains on hold as a result of global economic conditions. In the interim, works are being carried out to redecorate the common areas, corridors and individual residents’ rooms including new flooring.

Capital projects include continued refurbishment of common areas, in particular renewing the remaining flooring on the ground floor corridor and the carpet in the chapel, as wells as works to be done to comply with new fire standards.

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. The Home received an overall rating of outstanding on their latest CQC Inspection.

During the year, some of the flooring needed to be replaced in various areas of the home, doors were renewed and new beds purchased. Also, the three visitors’ rooms were refurbished.

Capital projects include the refurbishment of the kitchen, first floor kitchenette and roof garden.

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.

This year all three lifts were refurbished. The carpets in the corridor, dining rooms and kitchenettes of the three resident units were replaced with vinyl flooring. Rewiring works were carried out on Lourdes unit. The activity room was also refurbished. Three’ visitors rooms were converted into independent living apartments to accommodate residents from our home in Leeds who wished to remain with the Little Sisters.

Capital projects include replacement of two gas flues in the boiler house, cutting dead-end pipes throughout the house to prevent legionella, and re-wiring the chapel and lobby area.

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Trustees’ report 31 December 2024

ACHIEVEMENTS AND PERFORMANCE (continued)

Review of Activities (continued)

Care Homes (continued)

The following table summarises some of the important statistics regarding the Homes as at 31 December 2024:

----- Start of picture text -----
Residents Residents
Residents Occupancy in deaths in
Occupancy in Independent Independe the year Staff Staff
% Care Living % nt-Living year full time part time
----- End of picture text -----

St Joseph’s Bristol 92.5% 37 N/A N/A 10 33 30
Mount St Joseph’s Leeds N/A N/A N/A N/A 3 1 0
St Anne’s, Stoke Newington, 96.8% 31 94.74% 18 6 37 26
London
St Peter’s London 92.86% 52 100% 20 10 62 45
St Joseph’s Manchester 95.56% 43 100% 5 8 14 50
St Joseph’s Newcastle upon 89.29% 50 100% 3 14 37 65
Tyne

FINANCIAL REPORT FOR THE YEAR

Results for the year

A summary of the results for the year can be found on page 27 of the attached accounts.

Income has increased by £1,234,000 compared to the previous year and amounts to £21,660,000 (2023 – £20,426,000). This increase is due in part to the surplus on the sale of the Birmingham Home of £2,264,000.

Total income from the provision of residential and care services decreased by £1,584,000. The income generated 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 by £3,503,000 compared to the previous year and amounts to £19,945,000 (2023 – £23,348,000). This decrease is due in part to the impairment charge and other costs relating to the planned demolition of the Leeds Home in the prior year, which totalled £1,767,000.

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Trustees’ report 31 December 2024

FINANCIAL REPORT FOR THE YEAR (continued)

Results for the year (continued)

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 balance sheet shows total funds of £47,994,000. Of this, £42,277,000 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. A further £27,000 represents restricted monies received for specific purposes.

Free reserves, therefore, are those shown on the balance sheet as general funds and at 31 December 2024 stood at £5,690,000. This is consistent with the amount required by the charity’s reserves policy set out above and, 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 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

Following the closure of the Leeds home, as described in page 11, there is a project to build a 25 apartment Extra Care facility on the site of the Home with the hopes of working in collaboration with Catholic Care as the care providers. The project is in the planning phase and planning permission should go in soon. A portion of the land is to be sold to help fund the project.

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Trustees’ report 31 December 2024

PLANS FOR FUTURE PERIODS (continued)

Following the year end, the trustees made the difficult decision to close the Bristol home. This closure is anticipated to take place within the next 12 months of the signing of the financial statements.

Notwithstanding the above, 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:

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Trustees’ report 31 December 2024

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.

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 three members of the Provincial Council and two other members who are one local Superior and the Provincial Secretary who has been a trustee over the years. 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 Anthony Francis (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 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 Assistant Provincial and Registered Manager at St Peter’s, London.

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Trustees’ report 31 December 2024

GOVERNANCE, STRUCTURE AND MANAGEMENT (continued)

Sister Mary Christine of the Cross (Christina M. Moore)

Sister Mary Christine joined the Congregation in 2006, having previous qualified as RN at William Rainey Harper College in the USA. She worked a unit manager in our homes in the USA, France and Italy as well as Clinical Lead in Lyon, France, and Latham, USA. She obtained her baccalaureate in religious sciences from the Pontifical University of St Thomas Aquinas in Rome in 2020. She arrived in England in July 2022 and served at St Peter’s Residence for 9 months after which she joined the Provincial Council. As Company Secretary, she has overall responsibility for the finances of the charity.

Sister Kathleen of Jesus (Kathleen Taylor)

Sister Kathleen Taylor, joined the Congregation in 1968. She is currently Care Home Manager at Mount St Joseph’s, Leeds. 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. In July 2024, Sister Kathleen resigned from her role as trustee because she was being transferred to France.

Sister Mary Chantal (Margaret Ashton)

Sister Mary Chantal joined the Congregation in 1961. She has received training in bookkeeping and accountancy and is currently secretary to the Provincial Council. 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.

Statement of trustees’ responsibilities

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:

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Trustees’ report 31 December 2024

GOVERNANCE, STRUCTURE AND MANAGEMENT (continued)

Statement of trustees’ responsibilities (continued)

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 2011, the Charity (Accounts and Reports) Regulations 2016 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.

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 110 Sisters who live as part of 10 communities. Two of the community houses are situated in London, one in the South West, one in the North West and one in the North East, two in Scotland and three in Ireland. The community in Yorkshire is temporary closed due to structural issues in the building, but plans are underway to rebuild. These accounts include all the activities and net assets of The Congregation of the Little Sisters of the Poor in England. 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.

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 and a lay deputy manager.

St Joseph’s, Bristol

Registered Manager: Sister Jacintha Medikonda was the Registered Manager with 22 years of experience of caring for the elderly in a care home environment. Sister Jacintha Medikonda resigned in September 2024, and Alison Mayer, Group Clinical Lead, is currently serving as interim Manager until a new superior is named.

The Congregation of the Little Sisters of the Poor English Province 18

Trustees’ report 31 December 2024

GOVERNANCE, STRUCTURE AND MANAGEMENT (continued)

Structure and management reporting (continued)

Mount St Joseph’s, Leeds

The Home is closed due to structural problems, so no Manager is in place for the moment. Planning permission is being obtained to start reconstruction.

London – St Peter’s, South Lambeth

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.

London – St Anne’s, Stoke Newington

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.

St Joseph’s, Manchester

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

St Joseph’s, Newcastle Upon Tyne

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.

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:

The Congregation of the Little Sisters of the Poor English Province 19

Trustees’ report 31 December 2024

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.

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:

None of the Sisters have resources of their own as all earnings, pensions and other income have been donated to the charity. As the age profile increases, so too does the need to provide care for the Sisters. Key elements of the management of this risk are: (a) ensuring that the charity has the available financial resources to finance this care both now and in the years ahead by putting aside the pensions and attendance allowance that the Sisters receive (b) ensuring that processes are in place to review regularly the ministries and needs of individual Sisters encouraging those who need it to take on less demanding ministries and for identifying those who need extra care and help.

Team meets during the year to discuss any problems that may have arisen. They are regularly in communication by email and phone and on-going safeguarding training is provided. Internal policies are reviewed and up-dated and Sisters, staff and volunteers are kept informed about good practice in work and ministry.

The Congregation of the Little Sisters of the Poor English Province 20

Trustees’ report 31 December 2024

GOVERNANCE, STRUCTURE AND MANAGEMENT (continued)

Risk management (continued)

Key management

The trustees consider that they together with the Provincial Bursar and the Registered Managers of the 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 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 English Province

21

Trustees’ report 31 December 2024

Employees, volunteers, and members of the Congregation

The trustees wish to record their recognition of the professionalism and commitment of all their staff, volunteers and the individual members of the Congregation. Their dedication and positive approach are very much appreciated.

Approved by the Directors of the Corporate Trustee and signed on their behalf by:

Julia Culliton

Director

Approved on: 25/09/25

The Congregation of the Little Sisters of the Poor English Province 22

Independent auditor’s report 31 December 2024

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

Opinion

We have audited the accounts of The Congregation of the Little Sisters of the Poor English Province (the ‘charity’) for the year ended 31 December 2024 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 English Province 23

Independent auditor’s report 31 December 2024

Other information

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

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 themselves. 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

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report. We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 17, 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 English Province 24

Independent auditor’s report 31 December 2024

Auditor’s responsibilities for the audit of the accounts

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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 English Province 25

Independent auditor’s report 31 December 2024

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

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

estimates were indicative of potential bias; and

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

actual and potential litigation and claims.

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 English Province 26

Independent auditor’s report 31 December 2024

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. 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 Audit LLP Statutory Auditor 130 Wood Street London EC2V 6DL

Date: 26 September 2025

The Congregation of the Little Sisters of the Poor English Province 27

Statement of financial activities Year to 31 December 2024

Notes Un-
restricted
funds
£’000		 Restricted
funds
£’000		 Total
funds
2024
£’000		 Un-
restricted
funds
£’000		 Restricted
funds
£’000		 Total
funds
2023
£’000
Income from:
Donations and legacies
1
Interest receivable
Charitable activities
. Charges for residential and
care services
2
Other trading activities
3
Other sources
4
. Surplus on disposal of fixed
assets
. Sundry income
Total income
Expenditure on:
Raising funds
. Costs of generating voluntary
income
Charitable activities
. Provision of residential and
care services
5
. Exceptional cost in relation to
closure of Leeds Home
11
. Loss on disposal of 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 2024
Total funds carried forward
at 31 December 2024		 7,935
85
10,731
282
2,264
22		 341
—
—
—
—
—		 8,276
85
10,731
282
2,264
22		 6,741
9
12,264
239
3
12		 1,107
—
51
—
—
—		 7,848
9
12,315
239
3
12
21,319 341 21,660 19,268 1,158 20,426
57
19,724
—
—		 —
164
—
—		 57
19,888
—
—		 2
20,570
1,767
257		 —
852
—
—		 2
21,422
1,767
257
19,781 164 19,945 22,596 852 23,448
1,538
250		 177
(250)		 1,715
—		 (3,328)
206		 306
(206)		 (3,022)
—
1,788
46,179		 (73)
100		 1,715
46,279		 (3,122)
49,301		 100
—		 (3,022)
49,301
47,967 27 47,994 46,179 100 46,279

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 English Province 28

Balance sheet 31 December 2024

Notes 2024
£’000		 2023
£’000
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Total current assets
Liabilities
Creditors: amounts falling due
within one year
13
Net current assets
Total net assets
The funds of the charity
Restricted funds
14
Unrestricted funds
. Tangible fixed assets fund
15
. General fund
Total funds		 42,277 45,674
1,763
5,537		 1,026
2,245
7,300
(1,583)
5,717		 3,271
(2,666)
605
47,994 46,279
27
42,277
5,690		 100
45,674
505
47,994 46,279

Approved by the Directors of the Corporate Trustee and signed on their behalf by:

Julia Culliton Approved on: 25/09/25

The Congregation of the Little Sisters of the Poor English Province 29

Statement of cash flows Year to 31 December 2024

Notes 2024
£’000		 2023
£’000
Cash flows from operating activities:
Net cash flows (used in) provided by operating activities
A
Cash flows from investing activities:
Interest received
Purchase of tangible fixed assets
Proceeds on disposal
Net cash provided by (used in) investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 January 2024
B
Cash and cash equivalents at 31 December 2024
B		 (457) 1,478
85
(863)
4,527		 9
(727)
—
3,749 (718)
3,292
2,245		 760
1,485
5,537 2,245

Notes to the statement of cash flows for the year to 31 December 2024:

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

----- Start of picture text -----
2024 2023
£’000 £’000
Net movement in funds (as per the statement of financial activities) 1,715 (3,022)
Adjustments for:
Depreciation and impairment charge 1,997 3,545
Net (surplus) deficit on disposal of fixed assets (2,264) 257
Interest receivable (85) (9)
Increase in debtors (737) (548)
(Decrease) increase in creditors (1,083) 1,255
Net cash (used in) provided by operating activities (457) 1,478
----- End of picture text -----

B Analysis of cash and cash equivalents

Analysis of cash and cash equivalents
2024
£’000		 2023
£’000
Cash at bank and in hand
Total cash and cash equivalents		 5,537 2,245
5,537 2,245

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 English Province 30

Principal accounting policies 31 December 2024

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 Congregation of the Little Sisters of the Poor English Province 31

Principal accounting policies 31 December 2024

Going concern (continued)

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 2025, 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.

Scope

The accounts include all the activities and net assets of The Congregation of the Little Sisters of the Poor in England. 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.

The Congregation of the Little Sisters of the Poor English Province 32

Principal accounting policies 31 December 2024

Income recognition (continued)

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.

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.

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.

The Congregation of the Little Sisters of the Poor English Province 33

Principal accounting policies 31 December 2024

Expenditure recognition and the basis of apportioning costs (continued)

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:

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.

The Congregation of the Little Sisters of the Poor English Province 34

Principal accounting policies 31 December 2024

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 have been identified separately (see note 15).

Details of funds raised for a specific purpose or subject to donor imposed conditions, and therefore restricted, are given in note 14.

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 English Province 35

Notes to the accounts 31 December 2024

1 Income from: Donations and legacies

d legacies
Un-
restricted
funds
£’000		 Restricted
funds
£’000		 Total
funds
2024
£’000		 Unrestricted
funds
£’000		 Restricted
funds
£’000		 Total
funds
2023
£’000
3,349
4,361
225
7,935		 341
—
—
341		 3,690
4,361
225
8,276		 3,721
2,785
235
6,741		 1,107
—
—
1,107		 4,828
2,785
235
7,848

2 Income from: Charitable activities

Un-
restricted
funds
£’000		 Restricted
funds
£’000		 Total
funds
2024
£’000		 Unrestricted
funds
£’000		 Restricted
funds
£’000		 Total
funds
2023
£’000
Residents’ and family contributions
Social services
Rental income
Covid-19 support grants		 6,147
4,050
534
—
10,731		 —
—
—
—
—		 6,147
4,050
534
—
10,731		 6,909
4,665
690
—
12,264		 —
—
—
51
51		 6,909
4,665
690
51
12,315

3 Income from: Other trading activities

Un-
restricted
funds
£’000		 Restricted
funds
£’000		 Total
funds
2024
£’000		 Unrestricted
funds
£’000		 Restricted
funds
£’000		 Total
funds
2023
£’000
Fundraising events 282
282		 —
—		 282
282		 239
239		 —
—		 239
239

4 Income from: Other sources

Un-
restricted
funds
£’000		 Restricted
funds
£’000		 Total
funds
2024
£’000		 Unrestricted
funds
£’000		 Restricted
funds
£’000		 Total
funds
2023
£’000
Sundry income
Profit on disposal of assets		 22
2,264
2,286		 —
—
—		 22
2,264
2,286		 12
3
15		 —
—
—		 12
3
15

The Congregation of the Little Sisters of the Poor English Province 36

Notes to the accounts 31 December 2024

5 Expenditure on: Provision of residential and care services

Un-
restricted
funds
£’000		 Restricted
funds
£’000		 Total
funds
2024
£’000		 Unrestricted
funds
£’000		 Restricted
funds
£’000		 Total
funds
2023
£’000
Staff costs (note 8)
Premises
Care and welfare
Depreciation
Central administration
Professional fees
Contribution to homes in Scotland and
Ireland
Support costs
Governance costs (note 6)
Other costs		 11,794
3,008
1,092
1,997
146
327
1,182
36
73
69
19,724		 104
60
—
—
—
—
—
—
—
—
164		 11,898
3,068
1,092
1,997
146
327
1,182
36
73
69
19,888		 14,059
2,666
440
1,938
167
478
494
28
100
200
20,570		 —
—
852
—
—
—
—
—
—
—
852		 14,059
2,666
1,292
1,938
167
478
494
28
100
200
21,422

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
£’000		 Restricted
funds
£’000		 Total
funds
2024
£’000		 Unrestricted
funds
£’000		 Restricted
funds
£’000		 Total
funds
2023
£’000
Professional fees 73 — 73 100 — 100

7 Net income (expenditure) for the year

This is stated after charging (crediting):

----- Start of picture text -----
2024 2023
£’000 £’000
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£’000 £’000
Surplus on disposal of fixed assets (2,264) (3)
Loss on disposal of fixed assets — 257
Staff costs (note 8) 11,898 14,059
Auditor’s remuneration
. Statutory audit services – current year 60 82
. Statutory audit services – prior years 13 15
Depreciation 1,997 1,938

8 Staff costs and remuneration of trustees and key management personnel

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2024 2023
Staff costs during the year were as follows: £’000 £’000
Wages and salaries 10,515 11,687
Social security costs 866 895
Pension costs 156 213
11,537 12,795
Sub-contracted and temporary staff 361 736
Redundancy costs — 528
11,898 14,059
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The Congregation of the Little Sisters of the Poor English Province 37

Notes to the accounts 31 December 2024

The redundancy costs in the prior year arose from the closure of the charity’s homes in Birmingham and Leeds. All payments related to contractual amounts.

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 (2023 - none).

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

2024
No		 2023
No		 2024
FTE		 2023
FTE
Provision of residential and care services 503 624 355 454

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 (2023 – 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 £7,970 (2023 - £3,321).

During the year, the charity received a donation of £2,075,693 (2023: £2,819,049) from the Generalate of the Congregation in France.

During the year, the charity contributed £930,000 (2023: £324,000) to the Little Sisters of the Poor, Greenock SCIO and £80,000 (2023: £170,000) to the Little Sisters of the Poor, Glasgow SCIO towards the provision of residential and nursing care services, as well as donations of £172,000 (2023: £nil) to the congregation in Ireland.

There were no other related party transactions during the year (2023 - none).

The Congregation of the Little Sisters of the Poor English Province 38

Notes to the accounts 31 December 2024

10 Taxation

The Congregation of the Little Sisters of the Poor English Province 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

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Freehold Furniture
land and Plant and and Motor
buildings machinery equipment vehicles Total
£’000 £’000 £’000 £’000 £’000
Cost
At 1 January 2024 78,595 3,003 4,198 376 86,172
Additions 726 7 111 19 863
Disposals (6,021) (387) (193) (54) (6,655)
At 31 December 2024 73,300 2,623 4,116 341 80,380
Depreciation
At 1 January 2024 34,034 2,334 3,770 360 40,498
Charge for year 1,700 191 95 11 1,997
On disposals (3,758) (387) (193) (54) (4,392)
At 31 December 2024 31,976 2,138 3,672 317 38,103
Net book values
At 31 December 2024 41,324 485 444 24 42,277
At 31 December 2023 44,561 669 428 16 45,674
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The exceptional costs in relation to the closure of the Leeds Home in the prior year relate to the impairment of fixed assets and other costs associated with the closure of the home, which will need to be demolished following the discovery of reinforced autoclaved aerated concrete (RAAC) throughout the Home. Included within freehold land and buildings is a value of £2,229k related to the Leeds Home. The historic cost of the land on which the Home is built cannot be separately identified, however as the original cost of the site as a whole is significantly less than the current value of the land, this has been taken as the deemed historic cost of the land which has been retained in the financial statements. All subsequent improvements to the site, as well as plant, machinery, furniture and equipment which will be disposed of when the home is demolished has been impaired to £nil value.

It is likely that there are material differences between the open market values of the charity’s land and buildings and their book values, with the market values being higher than the 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
2024
£’000		 2023
£’000
Charges for care services
Prepayments
Accrued legacies
Other debtors		 352
100
1,311
—		 301
270
451
4
1,763 1,026

The Congregation of the Little Sisters of the Poor English Province 39

Notes to the accounts 31 December 2024

13 Creditors: amounts falling due within one year

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2024 2023
£’000 £’000
Fees in advance 70 154
Expense creditors 201 426
Creditors in relation to building improvements and other capital assets 54 —
Net wages 562 577
Taxation and social security 269 318
Other creditors 80 145
Redundancies payable 84 489
Accruals 263 557
1,583 2,666
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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:

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At At 31
1 January December
2024 Income Expenditure Transfers 2024
£’000 £’000 £’000 £’000 £’000
Albert Gubay Charitable Trust 100 — — (100) —
Leeds rebuilding appeal — 150 — (150) —
General appeal for fuel costs — 56 (56) — —
Repairs and refurbishment fund — 22 — — 22
Other under 5k — 9 (4) — 5
Newcastle stipulated donations — 104 (104) — —
100 341 (164) (250) 27
At At 31
1 January December
2023 Income Expenditure Transfers 2023
£’000 £’000 £‘000 £’000 £’000
Repairs and refurbishment fund — 424 (218) (206) —
Albert Gubay Charitable Trust — 683 (583) — 100
Covid-19 support grants — 51 (51) — —
— 1,158 (852) (206) 100
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Repairs and refurbishment fund

This comprises monies received towards the cost of repair and refurbishment of the Homes. Transfers from restricted to unrestricted funds represent the purchase of tangible fixed assets from the fund.

Leeds rebuilding appeal

This comprises funds raised to contribute towards the cost of the rebuilding of the Leeds home.

Appeal for fuel costs

This comprises funds raised to contribute towards the cost of rising fuel prices.

The Congregation of the Little Sisters of the Poor English Province

40

Notes to the accounts 31 December 2024

14 Restricted funds (continued)

These funds represent monies received by the charity to assist with measures and actions to address Covid-19 and its effects on the Homes.

Albert Gubay Charitable Trust

These funds represent monies received from the Albert Gubay Charitable Trust to assist with the running costs and refurbishment of the charity’s homes in Manchester, Birmingham, Leeds and Newcastle.

Newcastle Stipulated donations

These funds represent monies received by the Newcastle Home to contribute towards the provision of care services by the Home.

In addition to the restricted funds recorded above, each of the charity’s homes receives donations throughout the year. In most cases, no formal restrictions are attached to those donations; however the charity understands that in many cases the donors’ intention is that those donations are applied towards the home to which the donation was made. In all cases those intentions have been respected and the donations have been spent at the home in which they were received.

Transfers from restricted funds were to support capital expenditure in line with their designated purpose.

15 Tangible fixed assets fund

Tangible fixed assets fund
2024
£’000		 2023
£’000
At 1 January
Net movement in year
At 31 December		 45,674
(3,397)
42,277		 48,948
(3,274)
45,674

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.

16 Analysis of net assets between funds

Analysis of net assets between funds
Restricted
funds
£’000		 Tangible
fixed assets
fund
£’000		 General
fund
£’000		 Total
2024
£’000
Fund balances at 31 December 2024 are
represented by:
Tangible fixed assets
Net current assets
Total net assets		 —
27
27		 42,277
—
42,277		 —
5,690
5,690		 42,277
5,717
47,994

The Congregation of the Little Sisters of the Poor English Province 41

Notes to the accounts 31 December 2024

16 Analysis of net assets between funds (continued)

Restricted
funds
£’000		 Tangible
fixed assets
fund
£’000		 General
fund
£’000		 Total
2023
£’000
Fund balances at 31 December 2023 are
represented by:
Tangible fixed assets
Net current assets
Total net assets		 —
100
100		 45,674
—
45,674		 —
505
505		 45,674
605
46,279

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 2024, the charity had the following capital commitments.

2024
£’000		 2023
£’000
Contracted for, but not provided for in the accounts — 420

19 Post-balance sheet events

Following the year end, the trustees made the difficult decision to close the Bristol home. This closure is anticipated to take place within the next 12 months of the signing of the financial statements.

The Congregation of the Little Sisters of the Poor English Province 42