THE P(X)RS LAND CHARITY (W(X)DLEY SANDFORD& CHARVIL CHARITABLE TRUST) ANNUAL REPORT AND ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2025
THE P(X)RS' LAND CHARITY ANNUAL REPORT FOR THE YEAR TO 315[ DECEMBER 2025 The Trusttts: Mrs Shelagh Flower (Chairnwi- 4 year lerni of office to 31" May 2028)- Woodley Town Council Mrs Sonia )YleS {Vice£hainnan - 5 yr tern) of otrice lo * September 2027)- Co-opted Mrs Pauline Allen {Vice-Chairman - CoThOPted- dec¢as¢d 24 March 2025 Mr Rodney Huggins {5 year tenn of offic¢ to l O January 2030)- Cfropted Mr Michael Milehell (5 year tenn of office lo 25th February 2029) - Co-opted Mrs Jane BattF C(Fopted- stood down 2 April 2025 Mrs IAuren Mccann (4 year terni of office to 8 May 2026) - Charvil Parlsh Council Mrs Kay Gilder (4 y¢ar terni of otTice lo 5th June 2026) - Woodley TO Council Mrs Mary Holmes (16 May 2023 to 5 June 2026)- W(K)dley TO Council Mrs Jane Ainslie (4 year terni lo i May 2028)- Wokingham Borough Council Mr Ktster Charle5 Bey (3 year terni lo 6 May 2028)- Wc4)dle Town Council Clerk to the Tnlet$. Mrs E M Fidl¢r Office Addr¢ss: 4 Tiverton Close Woodley Reading RG5 3BE Lloyds Bank PIC Bracknell Berksbire Field Seymour Parkes LLP l London Street Reading RGI 4PN Christo her Ta Edwin Smith 32 Queens Road R¢ading Berkshire 242574 Bankers: Solicitors: Architect.. Auditor and Accounting & Tax Advisers.. RIBA Charity Commission registration number: Regulator olsocial Housing registration number. ESA2366
THE P(K)RS' LAND CHARITY ANNUAL REPORT FOR THE YEAR TO 3 1ST DECEMBER 2025 Back In its current fom) The Poor"s Land Charity (Woodley, Sandford and Charvil Charitable Trusl) was established on ihe I l July, 1972 and weviously was known as the Fuel Allotment Charity. In 1990 the Charity Commissioners approved a scheme for the regulation of the Charity. Allotment land longIng to the Charity in Woodley was used for providing fuel which was all(Kated to those in need who were Tesident in th¢ parishes of Woodley. Sandford and Charvil. In th¢ 1970s the allotment land was sold and the proceeds used to purchase and develop a parcel of land and provid¢ residential prortieS in Woodl¢y. This site was alled Cedar Place and situated in Lixldon Bridge Road, Woodley. Fourteen flats and four bungalows were constructed from 1979 to 1993 to provid¢ Almshouses for the w)or. An adjacent bungalow was purchaKd in 2000 10 facililate the future development of Cedar Place. Ob'ectives The governing scheme emFM)w¢red the Tnlee5 to relieve hardship by:_ (a) Housing rSOftS in need in PUTFM)se built accommodation (Almshouses). The occupiers wer¢ drawn from withiD the parishes of Woodley, Sandford and Charvil. (b) Making donations in kind to residents of W(#)dley. Sandford and Chatvil and adjacent rArishes as-Relief in Ne. (c) Applying income for the general benefit of residents of Woodley. Sandford and Charvil and adjacent panshes. anisation The Poor's Land Charity was served by ten Trustees during the yVdT. of whom four were CO•OPted and six were nominated apkK)intments. The sident"S wardenlpoint of contact was invited to attend from February 2025 onwards. At a meeting held on 15 January 2025 Mrs Shelagh Flower was re-appointed Chainnan and Mrs Pauline All¢n agreed to stand down as Vice-chaimian for 6 months with MTS Sonia Boyl¢s king appointed as Vice Chaim]an. Mrs Allen pa55ed away in March 2025. Mr C O'connell stood down as Treasurer on 15 January 2025 and Mr David Fidler wa5 reappoint¢d Treasurer on 16 January 2025. At 31 Dec¢mber 2025 there was one nominated Trust¢¢ vancY. The Trusiees met on eight occasions in 2025 to discuss and agr¢e ihe managcmcnl ofthe Charity. Minutes of each rneeting were signed by the Chairman and retained for future ref¢r¢nc¢. The Charity Commission register of TnteeS was maintained during the year.
THE P(K)RS' LAND CHARITY ANNUAL REPORT FOR THE YEAR TO 31sf DECEMBER 2025 Policies & Procedures A Tevised procedure for handling complaints was introduced which provides the tnjstees with quarter]y updates and which aligns with the Housing Ombudsman's annual rewrting requirements. A revised bound resi(knts handbook was issued io all residents. Delive of Public Benefit Housin Wokingham District Council provided funding for the construction of ten flats and hold the nomination rights for five of these flats for a p¢riod of 60 years from 13 October, 1978. This proviso was documented in Ihe mortgage deed (the mortgabve loan was Tepaid in 2004). Planning pemiission relating to the four flats and four bungalows built in 1993 included a clause to the effe that applicants had to be over 60 years of age. Whilst there wa5 no ag¢ r¢slriction for the len flats built in 1979. they were built with the elderly in mind. In total there ar¢ eighteen Almshouse units, consisting of fourteen flats and four bungalows administered by the Charity. All residents had originally been apwinted by the Trust¢es from tk parishes of Woodley. Sandford and Charvil or had been nominated by Wokingham Borough Council as appropriate. There was one vacant unit at 31 DeceTnber 2025. Maintenance Charges were increased from l March 2025 in line with statutory r¢qutTernenls applicable to registered housing providers. Utility charges were reduced. haritabl¢ Su In addition to managing the Almshouse units the Truslees considered applications for Relief in Need. Eight requests were received by the Trustees in 2025 and a toLql of £5.648 was paid out for relief in need to seven applicants and £500 to a children's support organisalion. Typically requests to help young families were for school trips, 'white' goods. bedding and flooring. During th¢ year a 'fly¢r' concerning suPrt for people in need was circulated to local churches. shops and other meeting places.
THE P(K)RS' LAND CHARITY ANNUAL REPORT FOR THE YEAR TO 31ST DECEMBER 2025 Aetivities Activiti¢s in 2025 included the following =_ An application for a concessionary TV licence for all qualifying residents was approved by TV Licensing and effe1ve from 1° January 2025. Energy perfonnance certificates (EPCS) were renewed io meet the new r¢gulatory requirements. On¢ kil¢h¢n was Tefurbished (ilUding a conlribution by the resident) and a entral boiler was replaced. The annual InSCli0n of gas cookers, fire exlinguishers and alarni system had iaken place. Coff¢¢ mornings for residents continued to be well supp)rted during the year. Development of the website (www.Nx>tslandwoodley.org) continued. Further discussions were held on the futu of 223 L(xldon Bridge Road site and an almshouse development in Surrey was visited by three trustees. Residents, s(Kial activili¢s included a BBQ in August and the Christmas party. A bike shed was instslled for resident's use. Key safes were provided for all residents to enhance their personal safety. The fire brigade were called lo deal with a catlKm monoxide leak in the main boiler room. FinancTral Reserves Polic The Trustees tTe aware that the Charity must balan th¢ n¢¢d to build sufficient rTV¢S to maintain tinancial slabjlity with meeting the costs of delivering ils charitable objectiv¢s. Th¢ targ¢l was to relain sufficient liquid funds to meet three months, tev¢nu¢ eXnditure, which the TnleeS klieved would enable the Charity io continu¢ lo operaie should iher¢ be any uneXCted interruptions to regular fuTKiing. At 31. IkcembeT 2025. net CUTTent assets were £59.281 (2024: £39.823} which would meet four months, revenue eXndItUTe. Financial Review The financial results for the ycar showed a Housing SUTplus of £6,405 and an overall revenue surplus of £33.877. In the year 2025 managed investment funds increased in value by £129.899 and total reserves Ireased by £148.272 to £2.906.535. SONIA B LES ut Chairman of the Trustees a&- a.a6.
THE POOR'S LAND CHAtUTY INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE CHARITY Opinion We have audited the financial statements of The Poor's Land Charity {th¢ 'charity') for year ended 31 December 2025 which comprise the Statement of Financial Activities, the Balance Sheel and the related note5. The financial reporting framework ihat has been applied in their PTeparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Siandard 102 Thc Financial Rcporting Standard applicablc in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Prxtic¢). In our opinion. the financial statements: give o Itue and fair view of the state of the chariiy's affairs as at 31 December 2025, and of its incoming resources and application of resource& for the year then ended. have been properly prepared in accOrdae wilh United Kingdom G¢n¢rally Accepted Accounting Prdctice. and hav¢ been pr¢pared in accordance with the requirements olihe chritieS Aci 2011. Basis for opinion We coiiducted our audit in accordance with International Standards on Auditing (UK) (ISAS {UK)) and applicable law. Our SpOnsIbl11¢1eS under those slandards are further described in the Auditor's rcsponsibililies for the audit of thc financial statcmcnts section of our report. We are independent of the charity in a¢¢ordan¢e with th¢ ethi1 requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S E1kn.l Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe ihat the audit evidence we have obtained is sufficienl and appropriate to provide a basis for our opinion. Concluslons relatin£ lo going ¢oncern In auditing the financial StatemeS. we have concluded thai the intstccs, use of ihe going ¢onc¢ni basis of accounting in the preparation of the financial ateMentS is appropriate. Based on the work we have pcrfomied. we havc nol idcntificd any material un¢ertainli¢s relating to events or conditions that, individually or colltiVelY. may cast significant doubt on Ihe group and parent charity's ability to continue as a going Coern for a period of at leasi 12 months from when the finatKial slalements are autlx)rised for issue. Our responsibilities and ihe r¢snsibl111les of Ihe Intsiees with reSpt to going concern are described in the relevant sections of ihis rewTrrt. Other information Thc other infomiatiorl comprises the information included in the annual report. other than the finan¢ial statements and our auditor's r¢port thereon. Th¢ trustc¢s are responsible lor ihe other inforniation. Our opinion on th¢ financial statements does noi cover Ihe oth¢r infomialion and we do not express any forni of assurance conclusion thern. In conne£tion with our audit of the ritiancial statements. our r&sponsibility is to read the other infOrnll0n and, in doing so. consider whether the other infonnation is materially inconsislent with the financial stalements or our knowledge obiain¢d in the audit or otherwise appears to b¢ malerially misslal¢d. If we idenlify sh material inconsistencias or apparent material misstatem¢nts, w¢ ar¢ required lo delennine whether th¢r¢ is a material misstatement in the finan¢ial statemenls or a maierial misslalemenl of
THE P(K)R'S LAND CHARrrY tNDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE CHARITY Ihe other infom)alion. If. based on the work we have perfomied. we conclude Ihat there is a material missiatement ol Ihis her inf0Mtion. we are required to report that fact. We have nothing lo report in this regard. Matters on which we are required to report by exception W¢ have nothing to report in respect of th¢ following malters where the CJiarili¥s (Accoiinls an<1 Reporis) Regi(laiionJ 2008 requires US to r¢iK)rt to you if. in our opinion.. the infomation given in the financial siaiements is inconsistent in any material respect with the Iruslees. rqK)rt' sufficienl accounting records hav¢ not been kepl" the financial slatcments are not in agreernent wilh the accounting records and retUTTts' or we have not r¢c¢ival all the inf0mtIOn and ¢xplanations we r¢quir¢ for our audit. Responsibilities of trustees As explained mOTe fiLlly in the Tru51ee5' Responsibilitie5 Stalemenl. Ihe trustees are responsible for Ihc preparation of financial statements which give a trne and fair view, Mj for such internal control as tlie trusiees detennine is necessary io enable the preparaiion of financial staiements thai are free from material misstatemcnl. whdhcr due io fraud or error. In preparing the financial statements. the trustees are re5w)nsible for asSIng the charity'5 ability to continue as a going conccrn, disclosing. as applicable, maitcrs rclaicd io going conccrn and Using thc going concern basis of accounting uhless thc irusiees eiiher iniend to liquidate the Conipany or to Cease operations, or liav¢ iK> realistic alternalive but to do so. Auditor's responsibilities for the audit of the financial slatementg We have beeii appoint as auditor under ihe Chorilios Act 2011. s. 144 aThl report in accordance wilh regulaiions made under ihe Aci and relevani regulations made or hoving effeci ihereunder. Our objectives are to olrtain reasonable a&sUrae alx)ul wliether the finala1 stateTnent5 a5 a whole are free from Matla1 missialemenl, whether due io frdud or error, and to issue an auditor's report rhai includes our opinion. Reasonable assurance is a liigh level of assurance. but is not a guardntcc that an audit conductcd in accordance with ISAS (UK) will always detect a material Inisstalemcnt when it exists. Misstatcmcnts can arise from fraud or error and are considered Inaterial if. individually or in thc aggrcgalc. they could reasonably be expected lo influence ihc econoinic decisions of users taken on the basis of tl]&%e finaiicial stalaneiits. Th¢ ¢xt¢nt lo wliicli our prwedurc5 ar¢ Capable of detecling irregularities. including fraud is delailed below-
THE P(X)R'S LAND CHARITY tNDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE CHARITY Explanation as to what extent the audit W*S Considered capable of detecting irregularities, Including fraud Our objectives are to obtain reasonable assurance aiKJuI whether the financial statements as a whole are free from material misstatement. whether due to fraud or etror, and to issue an auditor's report that ineludcs our opinion. Reasonable assurdnce is a high level of assurance, but is not a guarantee that an audil conducted in accoTdance wilh 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 aggregat4 they could Teasonably be expected to influence the economic dls1O of users taken on the basis of these financial siatements. As part of audit in a¢cordance with ISAS (UK). w¢ ¢xercis¢ prof)Qnal judgment and mainlain professional scepiicism tlwoughout the audit. We also: Idenlify and assess the risk5 of malerial misstat¢menl of ihe fiDancial Statements, whdher thic to fraud or ern)r. design and perfonn audit procedur&s $)nSive to tIM)se risks, and obtain audit evidence that is sufficient and appropriate to provide a basi5 for our opinion. The risk of not detecting a malerial misstatement resuliing from fraLtd is higher than for one resulting from error. as fraud may involve Collusio forgery. intenlional omissions. misrepresentalions. or the override of internal control. Obtain an uNJcrslanding ofinternal conlrol relevant to the audit in order lo design audit procedures thal are appropTiale in the circumslaM. but noi for th¢ purpose of expressing an opinion on Ihc ¢ff¢1vecss of Ihe group's intemal conlrol. Evaluate the appropriateness of accounling tKylicies used and the rea50nableness of accounting estimates and related disclosur&% made by the directors. Evaluate the overdll presentation. SInlre and content of the financial statements, including the disclosu$, and whether the financial statements repsent the underlying transactions and events in a manner that achieves fair presentstion. We communic&te with tIe charged wilh Eoveman¢e r¢gardin& among oiher matters, the planned scope and timing of the audit and significant audit findings. including any significant deficiencies in internal control thai we &deify dUrll our audit. A further description of OUT responsibilities for the audit of the financial statements 15 located on the Financial Reporting Council's website ai: www.fTC.OTg.uklauditorsresponsibilities. This descr&ption fornjs part of our auditor's report. Edwin Sniiih Charter¢d AountantS and Sialutory Auditor 32 Quecn5 Road Reading Berkshire RGI 4AU Date 27 March 2026 Edwin Smith is eligible to act as an auditor in lern]s of section 1212 of the Companies Act 2006.
INCOME AND EXPENDITURE Accou FOR THE YEAR TO 31ST DECEMBER 202S 2024 2025 TURNOVER 97.446 2.831 94,615 19.481 345 110561 2.127 108.434 14,191 360 IM.. Voids Utility chaws Twxivable Storage unit rents TEceived 114.441 122.985 OPERATING COSTS 45, 15.194 52.530 43,182 19,624 53,774 Routine mainten 113.628 116.580 813 OPERATING SURPLUS (DEFICIT) 6.4105 17,302 PrnfiV{tA)ss) on Tevaluion of investsnents ProfiVIkn) on revaluation of proFrty KnvestinenL8 (rKX¢ 2(iil) InleTest receivabk and other income {Thxe 10) IntertSt payable atml similardwtges Surplwqikficit) on ordinary activiti¢5 before taxation Taxation on SUTplus on ordiTAry 1vE(leS (X¢ 12) (9.496) 41.958 43.116 60.073 40,025 60.073 GROSS SURPLUS (DEFIcFoR THE YEAR RELIEF IN NEED GRATri13 & tK)NATJONS 40.025 (4.IM)O} (6.148) 56,073 NEf SURPLUS {DEFlCtD FOR THE YEAR 33.877 MOVEMEMf ON RESERVES 1,999273 Bae EKougbt forward 2,038.418 56,073 Net surplu8 (deficit) for tk pr 33.877 Net transfeTh fronrf(lo): Bui]din8 Futrj (15.IKKI) 1,928 2.038,418 {25.(KKJ) 2.047,295 All the &tiviti¢s of the Clwiry duriti8 tl* years ate conlinuitig 1Ville$. a1 SI on their betAlf by: Vi¢e-Ch8imwi. S Boyles
BALANCE SHEEf AS AT 31 DECEMBER 2025 2024 2025 FIXED ASSErs .126.198 FreelKJld hOing rffs)peth {Tr)te 2) 1.126.198 186.851 I.411.8] 2,724.946 Prow Improvements {not¢ 2) Invesknerlts (note 3) TOTAL FIXED ASSETS & INVEStMEMrs 182,513 1.541.796 2,850.507 CURRENT ASSETS 3.778 IkbtOTS (note 4) Cash al bank a1 in Iwxl 49236 65.532 CURREKt IJABIE.ITIES (9,413 39,823 credi. arnOts falling due withiD one year{J¥M¢ 5) NET CURRENf ASSErs 6251) 59.281 (6.506) 2.758263 PROVISIONS FOR LLIBILrtIFS (JMA¢ 6) T(yfAL ASSEfs LESS LIABILMES (3.253) 2,906.535 CAPITAL AND RESERVES 719.845 2.038,418 2,758.263 DESIGNATED RESERVES (NAe 7) REVENUE RESERVFS 8) 859240 2.047295 2.906.535 These accounts were 4wroved by the Tr on 2 sl31 and signed on their beha]f by: Victrchaimwi. S Boyles TnJstee- R Hu88R
THE POOR'S LAND CHARITY NOTES TO THE AccouNfs FOR THE YL4R TO 31 DECEMBER 2025 AccouNfING POUCIES A¢eounling and ReportinB by Chuitie5 preparing their xcounts in accordance with the Financial R¢wrting StsTrJard in ihe UK 4FKi Rybli¢ oflreland IFRS 102) issued on 16 July 2014 and the Chorities Act 2011 A summw of the more Imp)t11¢ xcounting p)licies is set oui below. Turnover r¢pr¢5¢nts main¢en8nce and heating clwgts elYb and &ordge rents received. The proFnies Bre considered to have an estimated remaining ruI economic life of more than 50 years and a hiRh residual Val icau5e there 15 a plicy praair¢of ryular maint¢nanc¢ and T¢pair. of future major repairs io the wipertie& Comrrtment a¢counting was iti 2015 withyJt Irtto•ve adjLl FIXED ASSETS FTe¢hold howing properties comwis¢:. (i) Cedar Pl&e: 18 %la] housin8 units (14 tlatsoTh14 ixwjows) with 10 storage 11 community r(M)m. laundry and a rm. The historic cos¢ of the181 and buildings is £701.198 and was fiJnd in w by grants of £150.398 Wokingham BoTougb CourKil. (li) 223 Lthjdon Bridge Rowl: An adjacent bungalow which was Puh&ed in 2(MM) a eosL of £111.764 and is let * a commercial rentsi (see nrt¢ 10 for detsils). Tr pro1 w&$ PTofessiona]ly valued £425.IMKI 12 January 2022. FTOm 2015 the dJaJity separaly xdentifjes expendihwe on in)pY0v to the major compjnents of its gxiol housing proputses.These irnwovts are depreciated on a straight line basis from the month f(trllowiTrg ptICal completion & the following annual rate5:. 5•A 6.6PA Boikrs Kitchens R(x)fin8 2.5% tn the year 2025 expendilure on impmvanertts £15J38 (2024 £36.947) whi¢h resul¢d in a depreciation chary¢ of £19.676 (2024 £16,937) arising fromd CWDulative exwiditsre to 31 December 2025. INVES-I'MEN'I'S Market value 2024 2024 2025 202S M&G Charity Multi Asset fnve4m¢M Fw - 431J).232 Accumul10ft shares• COIF Ethieai tnv¢5tm¢nt Fund 166,853.69 Income Units M&G Charity Mulii A55¢t tnvesthxnt Fw - 150.156.946 In¢orne shares COIF ChaTities Deposit &coun¢ M&G Charity Multi kn Investm1 FutMI - 244.839.633 Income sha 149J47 520.6J5 149.347 606,027 488523 515.012 488.523 489,615 107.144 139J91 107.144 155292 37.649 37ffj49 37.649 37,649 I&5. 199210 191.806 253213 411897 Dcsianad 10-
NOT&S TO THE ACCOUNTS FOR THE YEAR T031ST DECEMBER 2023 DEBTORS - anUnts fallin8 th* within one year Debtors include £250 (2024- £666) in Ta8 of arreats of Sidents CREDITORS- amounts falling within one ye Creditors fallin8 due within one year Incl ll93 (2024- £184) in res or paym¢nts in wjvamce of residents maintenance l17ty clwrge& The baian¢e Tepre5ents th crojitors a1 a¢al& PROVISIONS FOR tJABILITIES 2024 2025 Unbilled gas clw8es by SSE Ew Surffjjly I 6J06 3,253 DESIGNATED RFSERVES Ba]ance at be8innin8 of year Transfer fronV(to) Revenu¢ Reserves Building Fund 658,493 719,845 15.IKKI 1.928 25.(KlO YmttV(Los%) on Inveknts Valtion Building Fw Extraordinary Maintenance BalaNe clt%¥d at 3 1st Decemt 5,881 38,543 29.(M)3 85.392 comprksin8 Buildin8 Fund IW,210 520.635 253213 606,027 11
NOTES TO THE Accoupifs FOR THE YEAR TO31 DEMBER 2025 REVENUE RESERVES 2024 2025 Bal8SK¢ 81 ixg4mirof y Surylts (Loss) foryear ProffitllLA)ss) on ithv¢stme4Lts revahmtionkn Trn$f¢r tolfrom tksignaled Re5erwès BalatK¢ 81 end ofy 1.999273 56.073 2.038.418 33.877 16,928 2.038,418 OFFICERS. AND SENK)R EXECLmvEg EM(LUMEKTS The only peTwn receivin8 emoltwrrtntyw&s the ¢lth to th¢ truS•E The ¢k5 JYMUOn for the year th 31st [thr2025 wa5 £ 10 INTEREST RECEIVABLE ANDOThER INC(thIE 2025 Net iwm¢ from 223 L(th Rj (s¢¢ ThX¢ J i) INw¢st and di¥iderw]5 on inVestsn 9,526 31.1 1.430 41.958 BJ80 31301 2.435 43.116 INCOME FItOM PROPFleTY. 223 tge RL•i WwJ]ey 2024 2025 Rent41 in¢LMnc tkonting & repai15 13.243 (2.283} (1.434 9.526 14.052 (4,1501 ,522 8.380 12 TAKAIION A$ 4 ¢hrity rtsle1T with the Ini•TrJ Th) lithiity arise5 on I()e and (4its] 13 CAPITAL CQMMI.ThIENfs AND CONT1NGENT LIABILrriES Th¢r¢ liabiliiiesorLWtal cothmith*rtts 31st D¢¢emiw2025 {2024- nill -12-
THE POOR'S LAND CHARITY MANAGEMENT DrfAIL OF INCOME AND ExPENDURE ACCO y*R TO 31 DFMBER 2•25 2024 2025 EXPENDITURE SERVtCES Sles 9,945 2.874 6.401 138 2,793 4,937 138 wat chaTges 16,768 17.068 3.429 3.120 3.236 2.283 45,904 19J58 13,476 2,446 He&tin8 Electricity Cleani 3,273 1,562 43.181 4.450 550 1,053 5.495 4.972 550 1,231 Almsknu5e Associalion suripti Postage, statio and clerk's ¢xrthses Alt al Sunthies 3,871 19.624 IS,194 13-
THE P(X)RS LAND CHARITY (W(X)DLEY SANDFORD& CHARVIL CHARITABLE TRUST) ANNUAL REPORT AND ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2025
THE P(X)RS' LAND CHARITY ANNUAL REPORT FOR THE YEAR TO 315[ DECEMBER 2025 The Trusttts: Mrs Shelagh Flower (Chairnwi- 4 year lerni of office to 31" May 2028)- Woodley Town Council Mrs Sonia )YleS {Vice£hainnan - 5 yr tern) of otrice lo * September 2027)- Co-opted Mrs Pauline Allen {Vice-Chairman - CoThOPted- dec¢as¢d 24 March 2025 Mr Rodney Huggins {5 year tenn of offic¢ to l O January 2030)- Cfropted Mr Michael Milehell (5 year tenn of office lo 25th February 2029) - Co-opted Mrs Jane BattF C(Fopted- stood down 2 April 2025 Mrs IAuren Mccann (4 year terni of office to 8 May 2026) - Charvil Parlsh Council Mrs Kay Gilder (4 y¢ar terni of otTice lo 5th June 2026) - Woodley TO Council Mrs Mary Holmes (16 May 2023 to 5 June 2026)- W(K)dley TO Council Mrs Jane Ainslie (4 year terni lo i May 2028)- Wokingham Borough Council Mr Ktster Charle5 Bey (3 year terni lo 6 May 2028)- Wc4)dle Town Council Clerk to the Tnlet$. Mrs E M Fidl¢r Office Addr¢ss: 4 Tiverton Close Woodley Reading RG5 3BE Lloyds Bank PIC Bracknell Berksbire Field Seymour Parkes LLP l London Street Reading RGI 4PN Christo her Ta Edwin Smith 32 Queens Road R¢ading Berkshire 242574 Bankers: Solicitors: Architect.. Auditor and Accounting & Tax Advisers.. RIBA Charity Commission registration number: Regulator olsocial Housing registration number. ESA2366
THE P(K)RS' LAND CHARITY ANNUAL REPORT FOR THE YEAR TO 3 1ST DECEMBER 2025 Back In its current fom) The Poor"s Land Charity (Woodley, Sandford and Charvil Charitable Trusl) was established on ihe I l July, 1972 and weviously was known as the Fuel Allotment Charity. In 1990 the Charity Commissioners approved a scheme for the regulation of the Charity. Allotment land longIng to the Charity in Woodley was used for providing fuel which was all(Kated to those in need who were Tesident in th¢ parishes of Woodley. Sandford and Charvil. In th¢ 1970s the allotment land was sold and the proceeds used to purchase and develop a parcel of land and provid¢ residential prortieS in Woodl¢y. This site was alled Cedar Place and situated in Lixldon Bridge Road, Woodley. Fourteen flats and four bungalows were constructed from 1979 to 1993 to provid¢ Almshouses for the w)or. An adjacent bungalow was purchaKd in 2000 10 facililate the future development of Cedar Place. Ob'ectives The governing scheme emFM)w¢red the Tnlee5 to relieve hardship by:_ (a) Housing rSOftS in need in PUTFM)se built accommodation (Almshouses). The occupiers wer¢ drawn from withiD the parishes of Woodley, Sandford and Charvil. (b) Making donations in kind to residents of W(#)dley. Sandford and Chatvil and adjacent rArishes as-Relief in Ne. (c) Applying income for the general benefit of residents of Woodley. Sandford and Charvil and adjacent panshes. anisation The Poor's Land Charity was served by ten Trustees during the yVdT. of whom four were CO•OPted and six were nominated apkK)intments. The sident"S wardenlpoint of contact was invited to attend from February 2025 onwards. At a meeting held on 15 January 2025 Mrs Shelagh Flower was re-appointed Chainnan and Mrs Pauline All¢n agreed to stand down as Vice-chaimian for 6 months with MTS Sonia Boyl¢s king appointed as Vice Chaim]an. Mrs Allen pa55ed away in March 2025. Mr C O'connell stood down as Treasurer on 15 January 2025 and Mr David Fidler wa5 reappoint¢d Treasurer on 16 January 2025. At 31 Dec¢mber 2025 there was one nominated Trust¢¢ vancY. The Trusiees met on eight occasions in 2025 to discuss and agr¢e ihe managcmcnl ofthe Charity. Minutes of each rneeting were signed by the Chairman and retained for future ref¢r¢nc¢. The Charity Commission register of TnteeS was maintained during the year.
THE P(K)RS' LAND CHARITY ANNUAL REPORT FOR THE YEAR TO 31sf DECEMBER 2025 Policies & Procedures A Tevised procedure for handling complaints was introduced which provides the tnjstees with quarter]y updates and which aligns with the Housing Ombudsman's annual rewrting requirements. A revised bound resi(knts handbook was issued io all residents. Delive of Public Benefit Housin Wokingham District Council provided funding for the construction of ten flats and hold the nomination rights for five of these flats for a p¢riod of 60 years from 13 October, 1978. This proviso was documented in Ihe mortgage deed (the mortgabve loan was Tepaid in 2004). Planning pemiission relating to the four flats and four bungalows built in 1993 included a clause to the effe that applicants had to be over 60 years of age. Whilst there wa5 no ag¢ r¢slriction for the len flats built in 1979. they were built with the elderly in mind. In total there ar¢ eighteen Almshouse units, consisting of fourteen flats and four bungalows administered by the Charity. All residents had originally been apwinted by the Trust¢es from tk parishes of Woodley. Sandford and Charvil or had been nominated by Wokingham Borough Council as appropriate. There was one vacant unit at 31 DeceTnber 2025. Maintenance Charges were increased from l March 2025 in line with statutory r¢qutTernenls applicable to registered housing providers. Utility charges were reduced. haritabl¢ Su In addition to managing the Almshouse units the Truslees considered applications for Relief in Need. Eight requests were received by the Trustees in 2025 and a toLql of £5.648 was paid out for relief in need to seven applicants and £500 to a children's support organisalion. Typically requests to help young families were for school trips, 'white' goods. bedding and flooring. During th¢ year a 'fly¢r' concerning suPrt for people in need was circulated to local churches. shops and other meeting places.
THE P(K)RS' LAND CHARITY ANNUAL REPORT FOR THE YEAR TO 31ST DECEMBER 2025 Aetivities Activiti¢s in 2025 included the following =_ An application for a concessionary TV licence for all qualifying residents was approved by TV Licensing and effe1ve from 1° January 2025. Energy perfonnance certificates (EPCS) were renewed io meet the new r¢gulatory requirements. On¢ kil¢h¢n was Tefurbished (ilUding a conlribution by the resident) and a entral boiler was replaced. The annual InSCli0n of gas cookers, fire exlinguishers and alarni system had iaken place. Coff¢¢ mornings for residents continued to be well supp)rted during the year. Development of the website (www.Nx>tslandwoodley.org) continued. Further discussions were held on the futu of 223 L(xldon Bridge Road site and an almshouse development in Surrey was visited by three trustees. Residents, s(Kial activili¢s included a BBQ in August and the Christmas party. A bike shed was instslled for resident's use. Key safes were provided for all residents to enhance their personal safety. The fire brigade were called lo deal with a catlKm monoxide leak in the main boiler room. FinancTral Reserves Polic The Trustees tTe aware that the Charity must balan th¢ n¢¢d to build sufficient rTV¢S to maintain tinancial slabjlity with meeting the costs of delivering ils charitable objectiv¢s. Th¢ targ¢l was to relain sufficient liquid funds to meet three months, tev¢nu¢ eXnditure, which the TnleeS klieved would enable the Charity io continu¢ lo operaie should iher¢ be any uneXCted interruptions to regular fuTKiing. At 31. IkcembeT 2025. net CUTTent assets were £59.281 (2024: £39.823} which would meet four months, revenue eXndItUTe. Financial Review The financial results for the ycar showed a Housing SUTplus of £6,405 and an overall revenue surplus of £33.877. In the year 2025 managed investment funds increased in value by £129.899 and total reserves Ireased by £148.272 to £2.906.535. SONIA B LES ut Chairman of the Trustees a&- a.a6.
THE POOR'S LAND CHAtUTY INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE CHARITY Opinion We have audited the financial statements of The Poor's Land Charity {th¢ 'charity') for year ended 31 December 2025 which comprise the Statement of Financial Activities, the Balance Sheel and the related note5. The financial reporting framework ihat has been applied in their PTeparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Siandard 102 Thc Financial Rcporting Standard applicablc in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Prxtic¢). In our opinion. the financial statements: give o Itue and fair view of the state of the chariiy's affairs as at 31 December 2025, and of its incoming resources and application of resource& for the year then ended. have been properly prepared in accOrdae wilh United Kingdom G¢n¢rally Accepted Accounting Prdctice. and hav¢ been pr¢pared in accordance with the requirements olihe chritieS Aci 2011. Basis for opinion We coiiducted our audit in accordance with International Standards on Auditing (UK) (ISAS {UK)) and applicable law. Our SpOnsIbl11¢1eS under those slandards are further described in the Auditor's rcsponsibililies for the audit of thc financial statcmcnts section of our report. We are independent of the charity in a¢¢ordan¢e with th¢ ethi1 requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S E1kn.l Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe ihat the audit evidence we have obtained is sufficienl and appropriate to provide a basis for our opinion. Concluslons relatin£ lo going ¢oncern In auditing the financial StatemeS. we have concluded thai the intstccs, use of ihe going ¢onc¢ni basis of accounting in the preparation of the financial ateMentS is appropriate. Based on the work we have pcrfomied. we havc nol idcntificd any material un¢ertainli¢s relating to events or conditions that, individually or colltiVelY. may cast significant doubt on Ihe group and parent charity's ability to continue as a going Coern for a period of at leasi 12 months from when the finatKial slalements are autlx)rised for issue. Our responsibilities and ihe r¢snsibl111les of Ihe Intsiees with reSpt to going concern are described in the relevant sections of ihis rewTrrt. Other information Thc other infomiatiorl comprises the information included in the annual report. other than the finan¢ial statements and our auditor's r¢port thereon. Th¢ trustc¢s are responsible lor ihe other inforniation. Our opinion on th¢ financial statements does noi cover Ihe oth¢r infomialion and we do not express any forni of assurance conclusion thern. In conne£tion with our audit of the ritiancial statements. our r&sponsibility is to read the other infOrnll0n and, in doing so. consider whether the other infonnation is materially inconsislent with the financial stalements or our knowledge obiain¢d in the audit or otherwise appears to b¢ malerially misslal¢d. If we idenlify sh material inconsistencias or apparent material misstatem¢nts, w¢ ar¢ required lo delennine whether th¢r¢ is a material misstatement in the finan¢ial statemenls or a maierial misslalemenl of
THE P(K)R'S LAND CHARrrY tNDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE CHARITY Ihe other infom)alion. If. based on the work we have perfomied. we conclude Ihat there is a material missiatement ol Ihis her inf0Mtion. we are required to report that fact. We have nothing lo report in this regard. Matters on which we are required to report by exception W¢ have nothing to report in respect of th¢ following malters where the CJiarili¥s (Accoiinls an<1 Reporis) Regi(laiionJ 2008 requires US to r¢iK)rt to you if. in our opinion.. the infomation given in the financial siaiements is inconsistent in any material respect with the Iruslees. rqK)rt' sufficienl accounting records hav¢ not been kepl" the financial slatcments are not in agreernent wilh the accounting records and retUTTts' or we have not r¢c¢ival all the inf0mtIOn and ¢xplanations we r¢quir¢ for our audit. Responsibilities of trustees As explained mOTe fiLlly in the Tru51ee5' Responsibilitie5 Stalemenl. Ihe trustees are responsible for Ihc preparation of financial statements which give a trne and fair view, Mj for such internal control as tlie trusiees detennine is necessary io enable the preparaiion of financial staiements thai are free from material misstatemcnl. whdhcr due io fraud or error. In preparing the financial statements. the trustees are re5w)nsible for asSIng the charity'5 ability to continue as a going conccrn, disclosing. as applicable, maitcrs rclaicd io going conccrn and Using thc going concern basis of accounting uhless thc irusiees eiiher iniend to liquidate the Conipany or to Cease operations, or liav¢ iK> realistic alternalive but to do so. Auditor's responsibilities for the audit of the financial slatementg We have beeii appoint as auditor under ihe Chorilios Act 2011. s. 144 aThl report in accordance wilh regulaiions made under ihe Aci and relevani regulations made or hoving effeci ihereunder. Our objectives are to olrtain reasonable a&sUrae alx)ul wliether the finala1 stateTnent5 a5 a whole are free from Matla1 missialemenl, whether due io frdud or error, and to issue an auditor's report rhai includes our opinion. Reasonable assurance is a liigh level of assurance. but is not a guardntcc that an audit conductcd in accordance with ISAS (UK) will always detect a material Inisstalemcnt when it exists. Misstatcmcnts can arise from fraud or error and are considered Inaterial if. individually or in thc aggrcgalc. they could reasonably be expected lo influence ihc econoinic decisions of users taken on the basis of tl]&%e finaiicial stalaneiits. Th¢ ¢xt¢nt lo wliicli our prwedurc5 ar¢ Capable of detecling irregularities. including fraud is delailed below-
THE P(X)R'S LAND CHARITY tNDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE CHARITY Explanation as to what extent the audit W*S Considered capable of detecting irregularities, Including fraud Our objectives are to obtain reasonable assurance aiKJuI whether the financial statements as a whole are free from material misstatement. whether due to fraud or etror, and to issue an auditor's report that ineludcs our opinion. Reasonable assurdnce is a high level of assurance, but is not a guarantee that an audil conducted in accoTdance wilh 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 aggregat4 they could Teasonably be expected to influence the economic dls1O of users taken on the basis of these financial siatements. As part of audit in a¢cordance with ISAS (UK). w¢ ¢xercis¢ prof)Qnal judgment and mainlain professional scepiicism tlwoughout the audit. We also: Idenlify and assess the risk5 of malerial misstat¢menl of ihe fiDancial Statements, whdher thic to fraud or ern)r. design and perfonn audit procedur&s $)nSive to tIM)se risks, and obtain audit evidence that is sufficient and appropriate to provide a basi5 for our opinion. The risk of not detecting a malerial misstatement resuliing from fraLtd is higher than for one resulting from error. as fraud may involve Collusio forgery. intenlional omissions. misrepresentalions. or the override of internal control. Obtain an uNJcrslanding ofinternal conlrol relevant to the audit in order lo design audit procedures thal are appropTiale in the circumslaM. but noi for th¢ purpose of expressing an opinion on Ihc ¢ff¢1vecss of Ihe group's intemal conlrol. Evaluate the appropriateness of accounling tKylicies used and the rea50nableness of accounting estimates and related disclosur&% made by the directors. Evaluate the overdll presentation. SInlre and content of the financial statements, including the disclosu$, and whether the financial statements repsent the underlying transactions and events in a manner that achieves fair presentstion. We communic&te with tIe charged wilh Eoveman¢e r¢gardin& among oiher matters, the planned scope and timing of the audit and significant audit findings. including any significant deficiencies in internal control thai we &deify dUrll our audit. A further description of OUT responsibilities for the audit of the financial statements 15 located on the Financial Reporting Council's website ai: www.fTC.OTg.uklauditorsresponsibilities. This descr&ption fornjs part of our auditor's report. Edwin Sniiih Charter¢d AountantS and Sialutory Auditor 32 Quecn5 Road Reading Berkshire RGI 4AU Date 27 March 2026 Edwin Smith is eligible to act as an auditor in lern]s of section 1212 of the Companies Act 2006.
INCOME AND EXPENDITURE Accou FOR THE YEAR TO 31ST DECEMBER 202S 2024 2025 TURNOVER 97.446 2.831 94,615 19.481 345 110561 2.127 108.434 14,191 360 IM.. Voids Utility chaws Twxivable Storage unit rents TEceived 114.441 122.985 OPERATING COSTS 45, 15.194 52.530 43,182 19,624 53,774 Routine mainten 113.628 116.580 813 OPERATING SURPLUS (DEFICIT) 6.4105 17,302 PrnfiV{tA)ss) on Tevaluion of investsnents ProfiVIkn) on revaluation of proFrty KnvestinenL8 (rKX¢ 2(iil) InleTest receivabk and other income {Thxe 10) IntertSt payable atml similardwtges Surplwqikficit) on ordinary activiti¢5 before taxation Taxation on SUTplus on ordiTAry 1vE(leS (X¢ 12) (9.496) 41.958 43.116 60.073 40,025 60.073 GROSS SURPLUS (DEFIcFoR THE YEAR RELIEF IN NEED GRATri13 & tK)NATJONS 40.025 (4.IM)O} (6.148) 56,073 NEf SURPLUS {DEFlCtD FOR THE YEAR 33.877 MOVEMEMf ON RESERVES 1,999273 Bae EKougbt forward 2,038.418 56,073 Net surplu8 (deficit) for tk pr 33.877 Net transfeTh fronrf(lo): Bui]din8 Futrj (15.IKKI) 1,928 2.038,418 {25.(KKJ) 2.047,295 All the &tiviti¢s of the Clwiry duriti8 tl* years ate conlinuitig 1Ville$. a1 SI on their betAlf by: Vi¢e-Ch8imwi. S Boyles
BALANCE SHEEf AS AT 31 DECEMBER 2025 2024 2025 FIXED ASSErs .126.198 FreelKJld hOing rffs)peth {Tr)te 2) 1.126.198 186.851 I.411.8] 2,724.946 Prow Improvements {not¢ 2) Invesknerlts (note 3) TOTAL FIXED ASSETS & INVEStMEMrs 182,513 1.541.796 2,850.507 CURRENT ASSETS 3.778 IkbtOTS (note 4) Cash al bank a1 in Iwxl 49236 65.532 CURREKt IJABIE.ITIES (9,413 39,823 credi. arnOts falling due withiD one year{J¥M¢ 5) NET CURRENf ASSErs 6251) 59.281 (6.506) 2.758263 PROVISIONS FOR LLIBILrtIFS (JMA¢ 6) T(yfAL ASSEfs LESS LIABILMES (3.253) 2,906.535 CAPITAL AND RESERVES 719.845 2.038,418 2,758.263 DESIGNATED RESERVES (NAe 7) REVENUE RESERVFS 8) 859240 2.047295 2.906.535 These accounts were 4wroved by the Tr on 2 sl31 and signed on their beha]f by: Victrchaimwi. S Boyles TnJstee- R Hu88R
THE POOR'S LAND CHARITY NOTES TO THE AccouNfs FOR THE YL4R TO 31 DECEMBER 2025 AccouNfING POUCIES A¢eounling and ReportinB by Chuitie5 preparing their xcounts in accordance with the Financial R¢wrting StsTrJard in ihe UK 4FKi Rybli¢ oflreland IFRS 102) issued on 16 July 2014 and the Chorities Act 2011 A summw of the more Imp)t11¢ xcounting p)licies is set oui below. Turnover r¢pr¢5¢nts main¢en8nce and heating clwgts elYb and &ordge rents received. The proFnies Bre considered to have an estimated remaining ruI economic life of more than 50 years and a hiRh residual Val icau5e there 15 a plicy praair¢of ryular maint¢nanc¢ and T¢pair. of future major repairs io the wipertie& Comrrtment a¢counting was iti 2015 withyJt Irtto•ve adjLl FIXED ASSETS FTe¢hold howing properties comwis¢:. (i) Cedar Pl&e: 18 %la] housin8 units (14 tlatsoTh14 ixwjows) with 10 storage 11 community r(M)m. laundry and a rm. The historic cos¢ of the181 and buildings is £701.198 and was fiJnd in w by grants of £150.398 Wokingham BoTougb CourKil. (li) 223 Lthjdon Bridge Rowl: An adjacent bungalow which was Puh&ed in 2(MM) a eosL of £111.764 and is let * a commercial rentsi (see nrt¢ 10 for detsils). Tr pro1 w&$ PTofessiona]ly valued £425.IMKI 12 January 2022. FTOm 2015 the dJaJity separaly xdentifjes expendihwe on in)pY0v to the major compjnents of its gxiol housing proputses.These irnwovts are depreciated on a straight line basis from the month f(trllowiTrg ptICal completion & the following annual rate5:. 5•A 6.6PA Boikrs Kitchens R(x)fin8 2.5% tn the year 2025 expendilure on impmvanertts £15J38 (2024 £36.947) whi¢h resul¢d in a depreciation chary¢ of £19.676 (2024 £16,937) arising fromd CWDulative exwiditsre to 31 December 2025. INVES-I'MEN'I'S Market value 2024 2024 2025 202S M&G Charity Multi Asset fnve4m¢M Fw - 431J).232 Accumul10ft shares• COIF Ethieai tnv¢5tm¢nt Fund 166,853.69 Income Units M&G Charity Mulii A55¢t tnvesthxnt Fw - 150.156.946 In¢orne shares COIF ChaTities Deposit &coun¢ M&G Charity Multi kn Investm1 FutMI - 244.839.633 Income sha 149J47 520.6J5 149.347 606,027 488523 515.012 488.523 489,615 107.144 139J91 107.144 155292 37.649 37ffj49 37.649 37,649 I&5. 199210 191.806 253213 411897 Dcsianad 10-
NOT&S TO THE ACCOUNTS FOR THE YEAR T031ST DECEMBER 2023 DEBTORS - anUnts fallin8 th* within one year Debtors include £250 (2024- £666) in Ta8 of arreats of Sidents CREDITORS- amounts falling within one ye Creditors fallin8 due within one year Incl ll93 (2024- £184) in res or paym¢nts in wjvamce of residents maintenance l17ty clwrge& The baian¢e Tepre5ents th crojitors a1 a¢al& PROVISIONS FOR tJABILITIES 2024 2025 Unbilled gas clw8es by SSE Ew Surffjjly I 6J06 3,253 DESIGNATED RFSERVES Ba]ance at be8innin8 of year Transfer fronV(to) Revenu¢ Reserves Building Fund 658,493 719,845 15.IKKI 1.928 25.(KlO YmttV(Los%) on Inveknts Valtion Building Fw Extraordinary Maintenance BalaNe clt%¥d at 3 1st Decemt 5,881 38,543 29.(M)3 85.392 comprksin8 Buildin8 Fund IW,210 520.635 253213 606,027 11
NOTES TO THE Accoupifs FOR THE YEAR TO31 DEMBER 2025 REVENUE RESERVES 2024 2025 Bal8SK¢ 81 ixg4mirof y Surylts (Loss) foryear ProffitllLA)ss) on ithv¢stme4Lts revahmtionkn Trn$f¢r tolfrom tksignaled Re5erwès BalatK¢ 81 end ofy 1.999273 56.073 2.038.418 33.877 16,928 2.038,418 OFFICERS. AND SENK)R EXECLmvEg EM(LUMEKTS The only peTwn receivin8 emoltwrrtntyw&s the ¢lth to th¢ truS•E The ¢k5 JYMUOn for the year th 31st [thr2025 wa5 £ 10 INTEREST RECEIVABLE ANDOThER INC(thIE 2025 Net iwm¢ from 223 L(th Rj (s¢¢ ThX¢ J i) INw¢st and di¥iderw]5 on inVestsn 9,526 31.1 1.430 41.958 BJ80 31301 2.435 43.116 INCOME FItOM PROPFleTY. 223 tge RL•i WwJ]ey 2024 2025 Rent41 in¢LMnc tkonting & repai15 13.243 (2.283} (1.434 9.526 14.052 (4,1501 ,522 8.380 12 TAKAIION A$ 4 ¢hrity rtsle1T with the Ini•TrJ Th) lithiity arise5 on I()e and (4its] 13 CAPITAL CQMMI.ThIENfs AND CONT1NGENT LIABILrriES Th¢r¢ liabiliiiesorLWtal cothmith*rtts 31st D¢¢emiw2025 {2024- nill -12-
THE POOR'S LAND CHARITY MANAGEMENT DrfAIL OF INCOME AND ExPENDURE ACCO y*R TO 31 DFMBER 2•25 2024 2025 EXPENDITURE SERVtCES Sles 9,945 2.874 6.401 138 2,793 4,937 138 wat chaTges 16,768 17.068 3.429 3.120 3.236 2.283 45,904 19J58 13,476 2,446 He&tin8 Electricity Cleani 3,273 1,562 43.181 4.450 550 1,053 5.495 4.972 550 1,231 Almsknu5e Associalion suripti Postage, statio and clerk's ¢xrthses Alt al Sunthies 3,871 19.624 IS,194 13-
EDWIN ES SMITH N958PN The Trustees, The Poorfs Land Charity, Chestnut House. 4 Tiverton Close, Woodley, Readin8 RG5 38E 27 March 2026 Dear Sirs. The Poor'5 Land Charit We have completed the audit of the above Charity for the year ended 31 December 2025 and have considered whether there were any comments or recommendations that we wish to make to you as a result of our audit. There are no such comments or recommendations that we wish to make this year. You will appreciate that the maln purpose of our audit is to form an oplnion on the accounts as a whole and we cannot guarantee. therefore. that ouc audit has brought to light all the weaknesses that there may be in the Charity's accounting procedures that a specific investigation might have uncovered. Your5 falthfully. )aCpL Edwin Smith Chartered Accountant&. Oavid Bar FC& Philip Nixon FCA 32 QL*ens Road, Reading. RG14AU Email.. infoQedwinsmrth.co.uk TephOrte: 0118 958 1956 Fax: 0118 950 9602 WI.edwInsrnIth.cO.uk