G. ROBINSON (Accountants) Limited Chartered Certified Accountants VAT Reg No. 884 7038 87 14 Broad Street Ludlow Shropshire SY8 ING Tel: 01584 872215 Fax: 01584 872215 e%Thall: 8rdocroblnsonalaol.com 08 July 2026 Mr C E Wllliams 2 Jockeyfield Ludlow Shropshire SY8 ILP Dear Mr Williams Hoyser.Foxe Charlty Charl Further to the completlon of the 2025 Accounts for the two above charltles for the year ended, 31 December 2025.13m able to [tIfy you that there were no significant matters arislng from the Independend examinadon. Yours ncerelY Graham Roblnson, FCCA
SIR JOB CHARLTON HOSPITAL CHARITY FINANCIAL STATEMENTS FOR THE YEAII Et4DED 31 DECEMBÉR 2025
SIR JOB CHARLTON HOSPITAL CHARITY FINANaAL STATEMENTS For the Year Ended 31 DECEM8ER 2025 Ststement of Trustee Responsibilities P•8e I Report of the Audltors Page 2 Income and Expenditure Accounl Pa8e 3 Balance Sheet Page 4 Notes to the FinancSal Statements Pages 5 to 8 G. Roblnson (Ac¢outitants) Umited Chartered CertSlled ACCItants etistered Audltors 14 Broad Street Ludlow. ropshir¢ SY8 ING
SIR JOB CHARLTON HOSPITAL CHARITY Statement of Trustees. Respofislbllltle5 Housin8 Association and Charity legislation require Trustee5 to prepare Finandal Ststements for each financial year whith give a true and fairview of the state of affairs of the Charity as at the end of the financTral year and of the surplus or deficit for that period. In preparln8 the Financial Statements. suitable accountin8 policie5 have been adopted and con5iStently applied, to the best of the Trustee'5 knowledge and bellef, by reference to reasonable and prudent jisd8err..ents and estimates. Applicable accounting standard have been followed. The Trustees are responsSble for maintainln8 adequate accountln8 records, for 5afe8uardin8 the assèts of the Charity and fDr preventln8 and detectin8 fraud and other Ir8UIarItIe5. The Trustees are also requlred to indlcatè where the Flnancial Statements are prepared other than on the basis that the Charity is a golng concern.
REPORT OF THE ACCOL114TANTS TO THE TRusfEES OF SIR JOB CHARLTON HOSPITAL CHARfrY We have examlned the financlal statements on pages 3 to 8 which have been prepared under the accountin8 policies set Dut on se 5. and correctty established that an Accountant'5 Report Is permltted. Res rtlve R s of Trustees A5 descrlbed on paEe l. the Charity's Trustees are responsible for the preparation of the Financlal 5talements. It is our responsibility to fomi an independent opinion. based on our examination of these Statements and to report our opinion to you. It is also our responslblllty to state the fact in our report, if we are of the opinion that the Charlty has not maintained satisfactory systÈm of control over It's transartions. We conducted our examlnatlon in accordance with Auditing St)ndards Issued by the Audltln8 Practice5 Board. It includes examlnatlon, on a test basis, of vrfidence relevant to the amounts and dlsclosures In the Financial Statements. It a150 Indudes an assessment of the $18nlflcant estimates and Judgements made by Trustees In the preparatlon of the Flnanclal Statements. and of whether the accounting policies are appropriate to the Charlty's ¢lrcumstances, consistently applied and adequitely d15closed. Inl On the ba515 of the attountin8 records. the accounts compty with the requirements of the Charities Act 1993. In our oplnion, the Financial Statements 8lve a true and fair view ol the state of the Charity'5 affalrs at 31 December 2025 and of it's surplus for the year then ended and have been properly prepared In accordance with the Trust Deed, the Housin8 and Re8eneration Act 2(K)8 and the Accountin8 Requlrement5 for Re8lStered Social Landlords General Determinatlon 2006. G. Robinson IAccountant51 Llmlted Charrered Certifled Accountants 14 Broad street Ludlow Shrop5hlre SY8 ING 09 July 2026
SIR JOB CHARLTON HosprrAL CHARITY Income and Empendlture Account Year Ended 31st December 2025 Notes 2025 2024 TURNOVER Income 28,611 22.919 Less: OPERATING COSTS 22.855 36,698 5,756 113,7791 Interest Receivable and Other Income 1.870 2,248 Surplus/lDeficltl bèfore Taxation 7.626 111.5311 Taxatlon 5URPLUSIIDEFICIT) FOR THE YEAR 12 7,626 111,531 Slr Job Charlton Charlty has not acqulred or dlscontlnued any fvnd actNitles during the above two flnanclal years. The Charlty has no reco8nised 8ains and105ses other than those Included In the above Income and E¥pendlture Account. Therefore no separate statement of total recognised ains and losses is included. /.. Trustee Trn5tee
SIR JOB CHARLTON HOSPITAL CHARITY Balanto Sheet As at 31 December 2025 Notes 2025 2024 FIXED ASSETS Housing Properties.. Co>( Investments 26.843 25.743 CURRENT AS55ETS Debtors Cash at Bank and in Hand 794 9,124 771 2,515 36,761 29,029 CREDITOR5 Amounts falllng duÈ within one year io 1,754 34,901 27,275 CAPITAL AND RESERVES Reser¥•5 Balance brought forward Surplus/lDeficltl for the Year 27.275 7.626 38.806 111,5311 Totsl Capltsl, Reserves and Credltors 34.901 27,275 These Financial Statements were approved by the Committee Management on and signed on its behalf by the Trustees. ./. Trustee Twstee
SIR JOB CHARLTON HOSPITAL CHARrrY Notes to Flnancial statèments For the Year Ended 31 De¢ember 2025 I. PFIINCIPLE ACCOUNTING POLICIES The format of the account ha5 been revised io compfy with Registered Housin8 Associatlons (Accounting Requlrementsl Order 1992 arbd the Statement of Recommende(I Practlce Accounting by Registered Housing As50cialions. The effect of this has been to change certain of the A55ociation's accountin8 policies. Comparative figures have been reststed a¢cordin81y. The Flnanclal Statements have been prepared In atcordance with applicab Attountlng Standards in the United Kln8dom. A stjmmary of the more Important accountln8 policles Is Set Dut below. (al Basis of Accountin8 The flnancial 5tatemen*s are prepared on the historical c05t ba51s of accountin8. Ibl Turnover Turnover represents maintenance contributlons receiwdble. Icl Housin8 Propertles The Hosyer-Foxe Charlty properties were constructed many years a80 and there is rK4 record of the original cost and no value is attributable thereto. Depreclation DepCIatIOn has been charged on the orl8inal cost of improvements. Id} Extraordinary Repaiis Costs of Extraordinary Repairs, unless representing improvements to the properties, are char8ed to the Revenue Account in thp year in whlch they are incurred. (el Value Added Tax The Sir Job Charlton Charfty is not registered forvalue Added Tax. In these Flnancial Statements. where applicable, expend.;ture is shown inclusive of VAT. If) Apportlonment of Management Expeii.ies Finance and Administrdtion costs are apportToned between Management and Service C05t5 on the basis thai 50% of the Finance and Administration Costs are attributable to Service Costs and the balance lo Management. 181 Cash Flow Statement Under Financial Reporting Standarfl Nn.l. the Tm5t is not required to prtyjuce a Cash Flow Statement.
SIR JOB CHARLTON HOSPITAL CHARITY Notes to Finanr4al Statements For the Year Ended 31 December 2025 2025 2024 2 DIRECTOR'S EMOLUMENTS The Directors are defined as the TfU5te¢5 and the aerk to the Trustees. Emoluments 4,500 3,300 The number of Directors, induding the hi8he5t paid Dirertor. who received emolument5 in the followin8 ranges were . £1,501 to £5,0 The total expenses reimbursed to the Directors not thargeable to United Kingdom Tax 3 EMPLOYEE INFORMATION The average weekly number of per5on5 Ilndudin8 the Clè to the Trustees) Ernployed durln8 the year was '. Office Staff Staff Costs . Salaries and National Insurance 4,5LKI 3,300 4 INTEREST RECEIVEA8LE AND OTHER INCOME Investment Incow.e Grazlftg Income Wayleave 470 447 300 63 770 810 5 SURPLUS ON ORDINARY ACTivmES BEFORE TAXATION Surplus on Ordinary Athvities before Tcxation 15 Stated after charging Auditors, Reimuneration IlnclLKlin8 VATI In their capacity as Auditors 1,585 1.470 6 TAXATION The Sirjob Charlton Charity is a regIsted Charity, and is. therefore, eiempt from liability to taxation on it's Income and Capital Gains.
SIR JOB CHARLTON HOSPITAL CHARttY Notes to Financial Statements CA)ffttlnu•d For the Year Ended ai December 2025 2025 2024 7 DEBTORS Prepayments and Accrued Income 867 8 FIXED ASSETS The Sir Job Charlton H05Pltal Charity propertles were constnjcted manyyear5 aBO. There 15 no record of the origlnal cost and no value is attributable ihereto, 9 INVEsfMENTS The Sir Job charlton Hospltal Charfty Investments were acquired many years a80. There is no trace so far of Ihe original cost before 01 January 1993 and no value is attributable thereto. Cost or Base Cost . At 01 January 2025 Additions during the Year Wlthdrawals durfng the Year Accumulated Income 25.743 32,305 1,100 26,843 1,438 25,743 The Investments comprise the followlng: NA4CIF - 11,053 Income Shares 1,736 Acclimulation Shares COIF Deposlt Account Balance at 31 December 2025 26,843 26,843 25,743 25.743 Market Value at 310ec@mber2025 244.669 220,455 10 CREDITORS Amount5 falling due aftp.r more than ope Year- Creditors and Accruals 1.860 1,754
SIR JOB CHARLTON HOSPITAL CHARrrY Notes to Flnanclal 5tstemeDts contlnued For the Year Ended 31 December 2025 2025 2024 11 CONTINGENT LIABILITIES At 31 December 2024 and 2023,there were no known contingent 12 PARTICUiAR5 OF TURNOVER AND OPFRATING SURPLUS BEFORE COSTS IN RESPEcf OF HOUSING ACCOMMODATION Income from Lettings Operatlng Costs 28,611 23,373 5.238 22,919 36,698 113,7791 Other Income.. Interest and Similai Income 1,570 1,885 SurpluJl(D•ficltl before Taxatlon 111.8941 Investment Income Total Surplus/lDefklt) bOre Taxath>n lor the p•rl¢xl of Account 3iXI 363 7.108 11,5311 13 OPERATING COSTS FROM LEMNGS ouslnl Accornmodatlon (6 Unltsl Services Management Maintenance 7,454 7.828 7.573 22.855 9,126 7,433 20,139 36,698