## **WROTT AND HILL CHARITY** ## TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025 ## **Page Contents** 1-5 Report of the Trustees and Statement of Trustees’ Responsibilities 6 Independent Examiner’s Report to the Trustees 7 Receipts and Payments account 8 Statement of Assets and Liabilities ## **WROTT & HILL CHARITY** ## **REPORT OF THE TRUSTEES** The Trustees (2025) present their annual report together with the independently examined financial statements of Wrott & Hill Charity (the charity) for the year ended 31 March 2025. The Trustees (2025) confirm that the Annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity’s Governing Document and the provisions of the Statement of Recommended Practice (SORP). ## **Reference and Administrative Details of the Charity, its Trustees and Advisers** Trustees during the year 24-25: David Harbud (Secretary) Kevin Dowling Ryan Hayman Peter Rolfe Charles Ryland (Clerk) The Wrott & Hill Charity was established by a Charity Commission Scheme dated 7 January 1987, and is a registered social landlord. The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. ## **Registered address (2025)** 262 Main Road Sutton-at-Hone Dartford DA49HJ ## **Bank (2025)** Natwest plc 12 High Street Dartford Kent DA11DD ## **Independent examiner (2025)** Jane Little FCCA Clarkes, Blind Lane Layer Marney Essex CO5 9XE ## **1. Structure, Governance and Management** ## **Constitution** The charity is unincorporated, governed by a definitive Trust Deed and Rules dated 7 January 1987, and is a registered social landlord. The principal object of the charity is the prevention or relief of poverty among people in need who are, or formerly have been, inhabitants of, or born in, the Parish of Sutton-at-Hone through the provision of almshousing. ## **Appointment of Trustees** The trust deed provides that the body of Trustees consist of a maximum of 7 Trustees, of 4 Nominative Trustees and 3 Co-optative Trustees. Nominative Trustees are to be appointed as follows: 2 by the Parish Council of Sutton-at-Hone, and 2 by Swanley Town Council. New trustees are provided with an induction pack which is updated from time to time. ## **Organisation** The trust deed specifies that Trustees meet on at least a bi-annual basis. ## **2. Objectives and activities** The principal object of the charity is to provide the services of a registered social landlord, overseeing 12 almshouse properties in Sutton-at-Hone. ## **Activities/achievements** The charity owns two groups of almshouses – four Elizabethan houses on Main Road, and eight that were developed by the charity on land to the rear of Main Road. During the year 24-25, the Trustees undertook routine and essential improvements in the charity’s properties, seeking to improve the quality of almshousing provided for public benefit. All properties were appointed, with one property receiving a refurbishment during a void period. A new Clerk was appointed; a financial health review carried out and strict financial controls put in place; a complaints self-assessment and full policy audit and review were carried out; plans were made for a full property compliance update; and plans were made to instruct a quinquennial survey in the next financial year. ## **3. Policies and procedures** The charity has put relevant policies and procedures in place to meet the needs of the activities, objects and purposes of the charity. These include: Complaints/Complaint Handling Policy & Procedure Complaint Handling Self Assessment Conflict of Interests Policy Data Protection Policy Financial Control Policy Reserves Policy Safeguarding Policy Risk Management policy ## **4. Financial review** The results for the year are set out in the Statement of Financial Activities on page 7 and resulted in a surplus of £16995 for the year. The Board has reviewed WMC contributions for the year and found that they have been received as expected and have determined the status of the M&G Charity Funds and CCLA (COIF Charities Deposit Fund) at the year end. They have undertaken a full check of expenditure. Accounts have been assessed and presented here and are qualified by the absence of some information. There were no unauthorised payments. The Board is in full control of the charity bank accounts and have the required oversight of the financial position which is secure. ## **Reserves Policy** The Trustees have a policy whereby sufficient cash reserves are retained to enable maintenance work to be undertaken as required. ## **5. Public Interest** The Trustees follow the guidance given by the Charity Commission regarding the public interest element of activities. ## **6. Statement of the Board of Trustees’ Responsibilities** The Charity is entitled under Charities Act 2011 to prepare accounts on an accruals basis and a statement of assets and liabilities at the year end. The receipts and payments transactions are summarised in the accounts using natural classifications and not by activity. The Charity follows guidance from the Charity Commission regarding the format of the receipts and payments accounts which do not claim to show a true and fair view of the Charity’s financial activities and state of affairs. A consistent accounting convention from year to year has been applied. Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity, and which enable them to ensure that the financial statements comply with The Charities (Accounts and Reports) Regulations 2008. 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. During the reporting period, a company connected to a trustee provided services to the organization and received service fees totalling £11,897.80. These transactions were conducted in accordance with the organization’s governing document, were considered to be on reasonable commercial terms, and were appropriately authorised. The Board of Trustees (2025) confirms that the financial statements comply with the current statutory requirements and the terms of the Charity’s governing Trust Deeds and Rules. Approved by the Trustees on 29 January 2026. David Harbud, Secretary ## **Independent Examiner’s Report to the Trustees of Wrott & Hill Charity on the accounts for the year ended 31 March 2025 as set out on pages 7 and 8** ## **Responsibilities and basis of report** As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Basis of independent examiner’s report** My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below) which gives me cause to believe in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns, other than those disclosed and have come across no other matters in connection with the examination to which attention should be drawn in order to enable proper understanding of the accounts to be reached. ## **Disclosure** - The accounting records were incomplete and have been created from the bank statements and other available documents. - There are missing bank statements for one of the Business Reserve accounts. This account receives nominal interest that has not been recognised for the last three months of the year. - There is no mortgage loan statement at the end of the year to confirm the last six months interest or the closing balance. It has been assumed the interest for this period is the same as the first half year charge. - There is no final statement for the M&G Investment. It has not been possible to revalue in the accounts at the year end. - There are no statements for the COIF Charities Deposit Fund for the second half of the year. This account receives monthly interest that has not been recognised, The interest for the first half of the year was £1,694. ## **Use of my report** My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s members as a body, for my work, for this report, or for the opinions I have formed. **J Little FCCA** ## **WROTT & HILL CHARITY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** **----- Start of picture text -----**
Charity No
Wrot & Hill Charity
(if any) 238665
Annual accounts for the period
Period end
Period start date To
01 April 2024 date 31 March 2025
Section A Statement of financial activities
Restricted
Recommended categories by Unrestricted income Endowment Prior year
activity funds funds funds Total funds funds
£ £ £ £ £
Incoming resources F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies - - - - -
Charitable activities - - - - -
Other trading activities 41,572 - - 41,572 44,298
Investments 6,220 - 6,220 2,108
Separate material item of income - - -
Other 200 - - 200 -
Total 47,991 - - 47,991 46,407
Resources expended
Expenditure on:
Repairs & maintenance 13,926 - - 13,926 5,640
Rates & Water 4,114 4,114 6,501
Light & Heat 663 663 68
Insurance 2,488 2,488 2,482
Clerk to the Trustees 3,240 3,240 4,171
Bad Debts - -
Mortgage Interest 4,430 4,430 4,494
Depreciation 0 - - 0 0
Office Expenses 1,665 - - 1,665 1,164
Accountant / Auditor 500 - - 500 500
Unidentified payments - - - - -
Total 31,026 - - 31,026 25,020
Net income/(expenditure) before investment
gains/(losses) 16,965 - - 16,965 21,387
Net gains/(losses) on investments - - - - - 126
Net income/(expenditure) 16,965 - - 16,965 21,260
- - - - -
Extraordinary items
Transfers between funds - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use - - - - -
Other gains/(losses) - - - - -
Net movement in funds 16,965 - - 16,965 21,260
Reconciliation of funds:
Total funds brought forward 123,001 - - 123,001 101,741
Total funds carried forward 139,966 - - 139,966 123,001
**----- End of picture text -----**
## **WROTT & HILL CHARITY STATEMENT OF ASSETS & LIABILITIES FOR THE YEAR ENDED 31 MARCH 2025** **----- Start of picture text -----**
Charity No 238665
Wrot & Hill Charity
Company No
Annual accounts for the period Period start date: 1 April 2024 To period end date: 31 March 2025
Section B Balance sheet
Restricted
Unrestricted income Endowment Total this Total last
funds funds funds year year
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Intangible assets - - - - -
Tangible assets 44,483 - - 44,483 44,483
Heritage assets - - - - -
Investments 4,408 - - 4,408 4,408
Total fixed assets 48,891 - - 48,891 48,891
Current assets
Stocks - - - - -
Debtors 757 - - 757 779
Investments - - - - -
Cash at bank and in hand 140,647 - - 140,647 126,109
Total current assets 141,404 - - 141,404 126,887
Creditors: amounts falling due within one
year 4,440 - - 4,440 6,180
Net current assets/(liabilities) 136,964 - - 136,964 120,707
Total assets less current liabilities 185,855 - - 185,855 169,598
Creditors: amounts falling due after one
year 45,888 - - 45,888 46,597
Provisions for liabilities - - - - -
Total net assets or liabilities 139,966 - - 139,966 123,001
Funds of the Charity
Endowment funds - - -
Restricted income funds - - -
Unrestricted funds 137,067 - 137,067 120,228
Revaluation reserve 2,899 2,899 2,773
Fair value reserve
Total funds 139,966 - - 139,966 123,001
The Charity was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.
**----- End of picture text -----**
**----- Start of picture text -----**
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small
companies regime and in accordance with FRS102 SORP.
Signed by one or two trustees/directors on behalf of all the trustees/directors Print Name Date of approval
dd/mm/yyyy
CC17a (Excel) 1 19/12/2025
David Harbud 29 January 2026
**----- End of picture text -----**