Charity Number
235910
THE HARRY TURNER ALMSHOUSES TRUST
Trustees, report and accounts
For the year ended 5 April 2024
BARLOW ANDREWS LLP
Chartered Accountants
BOLTON

THE HARRY TURNER ALMSHOUSES TRUST
Trustees, Annual Report
For the year ended 5 April 2024
Contents
Page
Trustees, report
REFERENCE AND ADMINISTRAnVE D￿AlL5
STRucfuRE, GOVERNANCE AND MANAGEMENT
OBJECTIVES AND ACTIVITIES
FINANCIAL REVIEW
TRUSTEES, RESPONSIBILtTIES
Independent Examiner's Report
statement of Finanoal Artivitie5
Balance Sheet
Notes tts the accounts

THE HARRY TURNER ALMSHOUSES TRUST
Page I
Trustees, Annual Report
For the year ended 5 April 2024
The Trustees present thelr Annual Report together with the accounts ol the charity for the year ended 5 April 2024.
The Trustees have adopted the provisions ol the Statement of Recommended Practice ISORPI "A¢¢ountin8 and
Reporting by Charities- IFRS 1021 in preparing the Annual Report and 4¢¢ounts of the Charity.
REFERENCE AND ADMINISTRATIVE DEtAIiS
Trustees
L Podmore- Chainnan
Mrs C Woulds
M G Garrett
Ms V Saunders
Mr5 A Sullivan
K Podmore
M Daglish
Mrs D Bennett
Principal Address
t l o Xeinadin
100 Barbirolli Square
Manchester
M2 3BD
Principa18anker
HSBC
2- 4 St Ann's Square
Manchester
M2 7HD
Independent Exarniner
Alison Cornes FCA
clo Barlow Andrews LLP
Carlyle House
78 Chgrley New Road
Bolton
Lan15
BLI 4BY
Solicitors
Chafes Ha8ue Lambert
24 Primrose Avenue
Urmston
Manchester
M41 OTY
Charity Number
235910

THE HARRY TURNER ALMSHOUSES TRUST
Page 2
Trustees, Annual Report
For the year ended 5 April 2024
STRUCtURE, GOVERNANCE AND MANAGEMENT
Legal structure
The Trust wa5 treated by Deed on 22 November 1929, Charity Nurnber 235910. The tharity funds were promded
from the estate of Harry Turner. deceased, who dled on 2 Marih 1929. A new trust deed was adopted on 10 August
1999 Ithe'Deed'l.
Elert￿n of trustee5
The elertion of trustees is 8ovemed by the Deed.
The affairs ol the Charity are administereij by the Trustees. The day-to-day management ind administration of the
Trust is undertaken by the Trustee with the appropriate specific knowledge aftd skS11s.
Publlc benefit
The Trustees believe they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to
the public benefit guidance published by the Charity cornm￿5$10n.
Rlsk pollcy
The trustees consider the risks to which the charity is exposed and have taken appropriate steps to minimise these.
OBJECTIVES ANDACTIVITIES
The Trust Fund shall be applied in the erertion and maintenance of almshoyse5 lor persons eligible for occupancv.
Ellgibility 15 strictly defined by the Deed.
The charity provides comparable category I housing for the elderly and needy in tompliance with the twst deed.
The trustees consider that they are relievin8 poverty and providing a public benefit in compliance with the Charlties
Act 2011.
FIPIANCIAL REVIEW
Resuhs forthe year
The results lor the year ended 5 April 2024 are summarised as follow5
Gross income
Charitable activities lexcluding quinquennial works)
2024
2023
189.650
1175,3591
183.405
120¢.7851
Net income lexpenditurel for the year
14.291
121,3801
There 15 3 tontlnuous pro£rammè of modernisation and upgrading of the existin8 Stotk of almshouses with
expenditure 01 £98.637 incurred during the year 12023 £126,358) in this respect. Further modernisation is
CLtrrently being undertaken and a rollin8 pro8ramme will tontinue into luture years.
R•ser¥es polKy
The policy ol the trustees is to hold sufficient reseryes to enable them to maintain and develop the stotk ol
almshouses. At 5 April 2024 total reserves amounted to £1.926,638 12023.. £1,912,347). Thi5 includes an
endowment fund of £485,000 12023.. £485,OCx)l and a designated fund of £120,QJO 12023.. E120.(X)01. The
designated fund has been set up tts ¢over future quinquennial works.

THE HARRY TURNER ALMSHOUSES TRUST
Pa8e 3
Trustees, Annual Report
For the year ended 5 Aprll 2024
TRUSTEES. RESPONS161UTIES
The Trustees are responsible for the preparation of financial statements for each financial year which 8ive a true
and fair view of the Charity's incoming resources and application of resources during the year and of its state of
allairs at the end of the year. In preparing those attounts. the Trustees are required t
select suitable accountin8 policies and then apply them consistently
make judgmenis and esiimates that a￿ reasonable and prudent
state whether applicable accounting Standards and statements of recommended practice have been followed,
subject to any material departures disclosed and explained in the financial statements, and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Charity will continue in operation.
The responsibilities of the Trustèès intlude keèping proper attounting retords which distlose. wth rèasonable
accuracy at any time, the financial position of the Charity and enable them to ensure that the financial statements
comply with the Charities Act 2011. The Trustees are also responsible lor safeguarding the Charity's assets and
hence for taking reasonable steps for the prevention and detection of fraud and breaches of law and regulations.
We approve the trustees, report and the account5. as set out on pages 5 to 9. and confirm that we have made
available all relevant recgrd5 and informatlgn for their preparation.
WQL
M G GARRETt
LPODMORE
Date
29 January 2025

Ind•p•nd•nt Ex¥min*'s RÈport
To the Trustee5 of
Paee 4
THE HARRY TURNER ALMSHOUSES TRUST
I report to the tru5tee5 on my examin?tion of ihe accounts ol the The Harry Turner Almshou5e5 Tiust (the Trustl lor
the year ended 5 Aprll 2024. which are set out on pages S to 9.
This report is mède solely to the chariWs trustees. as a body+ in accordan£e with seetion 154 of the Charities Act
2011. My independent examirner's work has been undertaken so that I might state to the charit¢5 tru5leÈs those
matters l am required to State to them in an independent examne¢s report and for no other purpose. To ihe
fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity. the
charity's mernbers as a body and the charivs trustees a5 a body for my independent examinerfs work, for this
report. orlor the opinions I have ftsrmed.
Re5ponybilitits and basls of repLIrt
As the charity trustees of the Trust you are responsible for the preparation ol the xcounts in accordance with the
requirements of the Charitie5 Act 20111.the Act'l.
I report in respect of rny exarnination of the Trust's accounts carried out undèr sertion 145 of the 2011 Act and in
carrying Out my examination I have followed all the applicable Dir?ctions given by the Charity Commission under
section 14515llbl of the Act.
Independènt èxamlnerfs 5taternent
I have completed my examination. I confirrn that no material matters havÈ tome to my attention in conneciion wth
the examination 6iving me cause to believe thai in any material respect-.
attounting record5 were not kept in respect of the Trust as required by section 130 of the Act- or
2. the accounts do npt accord with those records.. or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts Set
out in the Charities IA£counts and Reportsl Regulations 2008 other than any requirement that the accounts
give ? 'true and Ixirf vièw which is not a matter considered as part of an independent examination.
I have no concern5 and have come across no other matters in connection with the examination to whith attention
should be drawn in this report in order to enable a proper understsndin8 of the account5 to be reached
A1I50n Cornes FCA
BARIOW ANDREWS LLP
Chartèred A¢¢ountants
Carlyle House
78 Chorley New Road
Bolton. BU 4BY
Date.. Jan 29, 2025

THE HARRY TURNER ALMSHOUSES TRUST
Page 5
Statement of Financial Activities
For the year ended 5 April 2024
Note
2024
2023
INCOME AND ENOOWMENTS
Income from f haritablè artl¥hle5
Licence lee income
Other income
189,194
183.033
Investment Intome- bank Interest
456
372
Totsl incomè
189.650
183.405
EXPENDITURE
Charltsble actlv6tb¢s
Property cost5
Water fates
Repairs and modernisation of property
Quinquennial works
Insurance
Warden Service
Depreciation
oiher expènses
Professional fees
Legal service5
8ank charges
Subscriptions
Sundries
Gift5 to residents
G(wemante costs
Trustees, administration fees
Professional fees
Independent examiners fee
12,033
98,637
11,079
126,358
5.209
5,847
16.883
4,422
4,721
18,587
9.400
3.808
89
333
760
7.3QJ
5,100
77
35
14,300
11,300
1.656
1.628
Totsl Èxpendlture
175.359
204.785
Net In¢ome lexpendltllfel I movement In lunds
14291
121.3801
At 6 April 2023
1,912B47
1,933,727
At S April 2024
1.926.638
1.912.347
All income and expènditure lor both the current and preceding year are unresiricted.

THE HARRY TURNER ALMSHOUSES TRUST
Page 6
Balance Sheet
At 5 April 2024
Note
2024
2023
F￿ed assets
Tangible fixed assets
1,499,9
1.516.873
Current assets
Sundry debtors
Cash at bank
1,337
451171
1,203
415,577
453.$08
416,780
Cfeditors.. amounts falling due within onè yèar
Actrued expenses
126,8601
121,3061
Net current assets
426,648
395,474
Net assets
1.926.638
1,912,347
Funds
Permanent endowment fLtnds
485,000
485,OJO
Unrestricted funds
General funds
Desi8nated funds
1.321.638
120.000
1.307.347
120,0(M)
Total funds
1.926.638
1.912,347
These accounts were approved by the trustees and signed on their behalf by..
HQQ.
M G GARRETt
L PODMORE
Date= 29 January 2025

THE HARRY TURNER ALMSHOUSES TRUST
Pa8e 7
Notes to the accounts
For ihe year ended 5 April 2024
General Information
The Hary Turner Almshouses Trust was created by Deed on 22 November 1929. Charity Number 235910. The
charity funds were provided from the estate of Harry Turner. deceased. who died on 2 March 1929. A new trust
deed was adopted gn 10 Au8USt 1999 Ithe 'Deed'l. The printipal addres5 from which the charity 15 administered is
100 Barbirolli Square. Manchester. M2 38D.
The tharity's operations and principal activity are the provision of comparable cate80ry I housin8 for the eldedy
arnd needy in compliance with the trust deed.
The charity constitute5 a public benefit entity as defined by FRS 102. The financial statements have been prepared
in accordance with the 5taiement of RecornmèndÈd Practice.. Accounting and Reportin8 by Charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
Issued in October 2019 and the Charltles Act 2011 and LIX Generolly Accepted Practice 05 it applies from l January
2019.
The financial statements have been prepared to 8ive a 'true and fairf view and havè departed Irom the Charities
IAccounts and Report51 Re8ulations 2008 gnly to the exient required to provide a 'true and fairf view. This
departu￿ has involved following Accounting and Reportin8 by Charilies preparing rheir account5 in accordance
with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019
rather than the Accounting and Reportin8 by Charities". Statement ol Recommended Practice effective from l April
2005 which has sinte been withdrawn.
Atcounting pollcle5
asi5 of accountln8
The accounts are prepared on a goin8 concern basis under the htstorical cost convention, modified to include
certain items at fair value. The actounts are prepa￿d in sterling which is the functional currency Df the tharity.
The significant accounting pol¢¢ies applied in the preparation of these aciounts are set out below. These polities
have been consistently applied to all years presented unless othe￿1$e stated.
Intome
Income from licence fees is credited to the statement C*f financial activitlès whèn received.
111. Expendhure
'rectly attributable expenditure on costs are charged to dired charitable expenditure.. indirett expenditure is
allocated to the heading5 of that activity.
l¥. Fbxed assets and depreclatlon
Depre£iation is provided on all iangible fixed assets at rates calculated to write off ihe cost or valuation lèss the
estimated residual value on a straight line basis overthe expected useful life.
Almshouses
The first and setond phase of the Almshouse construction were revalued at 10 October 1995. The third phase of
construction is included in the accounts at cost of constvuttion.
No depreciation has been charged on this freehgld property a5 It is considered that the property is maintained to
such a standard that no diminution in value has taken place and that any depreciation would be immaterial
because gf the high estimated residual valuÈ.
The cost ol major improvemenis to the Almshouses is tapiralised.
Depreciation has been provided at thè following rates..
Improvements to Almshouses
straight line basis at the rate ol IO% per annum.
Repalrs and modernlsation of property
There is a tontinuing rollin8 programme of repairs and modèrnisation of the properties. The trustees will only
sanciion this work when they are satisfied that the trust has suflicient available cash resources to cover thèse Costs.
On this basis, all Èxpenditure in respect of repair5 and modernisation is accounted for on a cash paid basis as the
trustees consider that this Is the most appropriate in the circumstancès.

THE HARRY TURNER ALMSHOUSES TRUST
Page 8
Notes to the accounts
For the year ended 5 April 2024
Icontinuedl
Accountinl pollcles IcontSnuedl
Debtors and creditors receivablelpayable within oht ￿ar
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at
tran5actioft priee. Any10s5es arising from impairment are recosnistd in expenditure.
vlk Fund actountl
Unrestricted funds comprise accumulatèd surpluses and deficits that ale available for use at the discretion of the
trustees in furtherance ol the 8eneral objectives of the charity.
Dèsignated funds comprise unrestricted fur*ds that have been set aside by the trustees for particular purposes.
There Is a quinquennial review of all the properties which can identify significant expenditure. The trustees believe
that st 15 appropriate to desi8nate fund5 to cover ihis cost and will olloute pari tsf the retained surplus to cover
these. Actual costs incurred as a result ol the quinquennial review will be allocated against this fund to the èxtent
that there are available funds to cover it.
Permanent endowment funds represent the pem)anent funds of the charity.
¥•li. GolnB concem
The financial statemènts have been preparèd on a 8oin8 concern basis as the trustee5 believe that no material
uncertainties exist. The trustees have considered the level ol fund5 held and the expected level of income and
expenditure for 12 months from authori5in8 these financial ststements. The budgeteij income and expenditure is
sufficient with the level of reserves for the charitv to be able to continue as a RoinR concern.
Independent examlner
The fee paid to the independent examiner amount￿ to £1,65612023.' £1.5001 plus value added tax.
TanÉrble fixed assets
Improvements to
Almshouses
Almshouses
Total
Cost
At 6 April 2023
Additions
1.490.473
315,561
I.806￿34
At 5 April 2024
IA90,473
315,561
1,806,034
At cost
At valuation
1,005,473
485,000
315,561
1.321,034
485,(
10 October 1995
1,49)A73
315.561
1.806,034
Depreclatlon
At 6 April 2023
Charge for the year
At 5 April 2024
Nei book Wdlue
At S April 2024
289.161
I6￿83
289.161
16.883
1,490.473
9￿1?
1.499.990
At 6 April 2023
1.490.473
26.400
1,516,873
The ori8inal cost of the Almshouses valued at £485.OQK) was £240.932

THE HARRY TURNER ALMSHOUSES TRUST
Page 9
Notes to the accounts
For the year ended 5 April 2024
Icontinuedl
F￿ftdS. current year movement
2023
Net Incomq
Tfanslers
2024
Permanent endowment fvnds
485.C
485.000
UnrestrKted fund$
General funds
Designated funds
1.307.347
I20,￿XI
14.291
1.321,638
120,tklO
1,427.347
14,291
IA41.638
Total lunds
1,912,347
14,291
1.926.638
Funds- prior year movement
2022
Net Intome
TraNfers
2023
Permanent endowmeDt fvnds
485.oflj
485,1XJO
Unrertvirted fvnds
General funds
Designated funds
1,328,727
120.Crf)O
121,3801
1.307,347
120,000
1.448,727
121,3801
1.427.347
Total funds
1,933,727
121,3801
1.912,347
Tranwtlon5 wlth trustees
The Scheme ru1È5 provide that any trustee who possesses special skills and knowled8e reouired by the charity for its
proper administration to make and be paid all reasonable charges lor work of that nature done by him or her or his
or her lirm when instructed by the other trustees to act on behalf ol the charity. The trustee must withdraw from
any meeting of the tTUStee5 whilst his or her own instruction or remuneration or thal ol hi5 or her lirm is being
discussed.
Mr M G Garrett 15 a partner in Kay Johnson Gee who provide the adrninistration service to the trust. Charges
amounted to E12,000 plus VAT12023- £12.￿0 plus VATI during the year.
Mrs A Sullivan is a partner with Chafes Hague Lambert who provide the trust with legal ser*ices which amounted to
£4,250 plus VAT12023 £3.CQO plus VATI durin8 the year.
Mr M Daglish is a mana8er at Chadwitk & Company. Fees are payable ol £1,5LX) plus VAT12023 - £1,5￿ plus VATI
in respect of servi￿5 provided during the year.
Fees payable to the irustees during the year was as follows:
20Z4
2023
Mrs C Woulds
Ms V Saunder5
MT L Podmore
Mr K Podmore
Mrs D Bennett
1.500
1.51x1
I,soo
1.5
The tharity has paid for trustees, indemnity insurance incoTptsrated within the overall insurance tosts.
FJnaficlal InstNments
2024
2023
Carrying amount of financial liabilities
Measured at amorti5ed c95t
26A60
21,306