T JOHN'S H
WILTON
REPO
TOF THE TRU
TE
AND
STATEMENT OF ACCOUNT
ORTHEY
ENDED 31 DECE
ER
25
NTE
Trustees, Officers and Ad￿ser¥
Trustees. ReFM)rt
Independent Examlnerfs Report
&7.
Slalement of Financlal Aetiwties
Balance Sheet
9. -19. Notes to the Aeeounts
20. - 21. Detailed Income ExperKliture Account
(for TnJslees' use only)
FLETC
ER & PARTNERS
CHARTERED ACCOUNTANTS
SAUSBURY

Page 1
ST JOHN'S HOSPITAL WILTON
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees present this report together %Mth the financial statements of the Charity for the year ended 31
December 2025. The linancial Stat￿)ents have been prepared in ac£ordance with the accounting policies set
out in note 1 to the accounts and comply with the Charitys goveming document, the Charities Act 2011 and
Accounllng and Reporting by Charities-. Statement of Recommended Practice applicable to charib'es Preparing
their acGounls in accordance wlh the Financial Reporting Standard applicable in the UK and Republic of
Ire18nd and the Finan¢lal Reporting Standard applicable in the UK and Republi¢ of Ireland. FRS 102
TRUSTEES:
EX-OFFICIO
The tlean of sall$bu￿s substitute- Brigadier S ¢￿￿2M {appoinled 07.12.201
Chaimian from 01.01.22
The Rector of St Mary & St Nicholas Church, Wif(on - Rev M Wood
NOMINATIVE- for temis of 4 years
Col R FawGus
by Wi]ton Parish Church PCC Iroappointed 05.11.24, rebred 5.11.251
Mr N Barsby
by Wilton Palish Chur¢h PCC lappoinled 5.11.251
CO-OPTATIVE- for lemis of 5 years
Mrs V Rolfe
(reappointed 01.03.241
Mr5 J Finlay
lappoinl&J 18.07.22)
Mrs A Ward
lappoinled 18.07.221
Mr R Stedman
(appointed 05.11.24. retired 6.5.25)
CHARITY ADDRESS- St John's Hospital, Wilton.
4, St John's Square. Wilton SP2 ODN
CLERK TO THE
TRUSTEES:
Mr N S Stiven MDA {appointed 01.06.24)
4. St John's Square, Wilton SP2 ODN
ADVISERS:
Bankers
CAF Bank Ltd, 25 Kings Hill Ave. West Malling, Kent ME19 4JQ
Soli¢itors
Parker Bullen. 45 Casde Street, Salisbury SP13SS
Independent
Examiners
Mrs N A Halls FC4 Fletcher & Partners, Crown Chambers,
Bridge Street, Salisbury, SP12LZ
Sutveyors
The Diocesan Surveyor, Emmaus House, The Avenue. Wilton
Salisbury SY2 OFG
Investment
Adviser
CCLA Investment Management Ltd,
One Angel Lane, London EC4R 3AB
REGISTERED
CHARITY NUMBER: 255110
England and Wales

Page 2
ST JOHN'S HOSPITAL y￿lToN
TRU
TEE
' REPORT
FOR THEYEAR ENDED 31 DE
EMBER 2025
LEGAL STATUS
Th8 hospi181 15 8 regIsle￿d charity number 255110. It was founded many years 8go and axisted as th8
Corporatlon of the Prior, Brethren and Sisters of the Hospilal of St John near Wllton unttl 8 Charlty
Commissioners, scheme wa$ made on 21 May 1968 and supplemental orders on 23 March 1978 and 28 October
1996. The charty deregistered from the Housing Ctywration as a Registered Social 12ndlord from 28 Septembèr
2004 and amended the charivs governing d¢)cUM￿t on 6 November 2024 to rèmove tha nomlnalive trustse
appolnted by Wlltshire Council.
OBJECTS
The prlnclpal charltable objgct Df th8 Charity is the prowslon of almshouse accc)mmodatign for needy persons
r8sid8nl in the DISt￿¢t of Sallsbury at the tima of appointmenL This is dearfy for the public benefrt,
ACTIVITIES
The Hospllal houses resldents in 19 units of accomTnodaYon in Wilion, 6 of which are In th& n8w block bullt 8S
joinl project with the College of Matrons, Salisbury in 1997.
INVESTMENT POLICY
The Trustees, policy is lo obtaln sufficient InC￿e frcKn Monthly Malnlenance Conlrlbutlons {'contributions? 8nd
cash distributions from invgstments lo help meet costs of the Charity, arKI also to maintain the real value of
the Charivs investmènts ov8r the long-temi by Investtng In a porfollo of equTiies. fixed interest stocks and cash.
This is currently aGhieved by Investing In a r8nge of common investment funds for charities managed by CCLA
Investment Manag&ni8nt Ltd. Th8 Trustees are b￿jnd by Ihè Trustee Act 2000.
RESERVES POLICY
The Trustees of the Charity are able to us8 the surplus awJmul8t&l In￿Me over expendllure as FTe8 R8S8rv85.
for us8 on fu￿re prolacls to Improve the fa(xltlies and operation of the Almshouse. cover unforeseen costs and
pay the almshouse running costs when voids OCGLW.
These Free Reserves comprfse an undesignaled General Fund (£131,441 al 31 ￿￿ember 20251, 8 d8signal8d
Extraordlnary Repair Fund IERFX£1LK),101 at 31 December 2025) ￿1 aside lo m88t the cost of repa1r8 and
refurbishments to the almshouses identif￿d by syslematic Quiwuennial Inspecuons, and a deslgnated Cyclical
Malnlenan¢e Fund (CMFII £66.021 at 31 December 20251 prfmarity set asode to meet thb (¥J5ts of refurblshlng
void properties. The Free Reserves at 31 Decemb8r 2025 4WdS in total £297,563.
RISK MANAGEMENT
The Trustees hav9 assessed the majoT rfsks to whlch th8 Charity Is exposed and are $8tl8ff ed that systems are in
place to mitigate exposure to the risks. The greatest unmtligatwj risks are considered lo b? those posed by.. flre,
unmaintdned servlces (gas, walor and eledn.cal supplie5).' fraud.. and poor govemance. These risks are mllig818d
by appropriate insurance. wular inspa¢tion and servlcing of fire prevefttion and Alami systerns,. regular
inspection and servlclng of gas, water and electrical supplias-, robust bud9et and financAal Control Pro￿d￿re$.
segregallon of duts"8s and careful recruitment of slaffr. and tnjstee training (provided by tITe Almshouse
Asso¢Satlonl and the introdudon of a detailed and comprehensive TTUStee HandbcN)k.
ORGANISATION
The Trustees remain closély invofved in the operation of the Charfty. The part-time d8dicated C18Tk retains
respor)8lbllity for admirnistratlve Tnatters and the management of Ihe accounts Includir￿ rasponsibility for the
collection of residents, contributions. The Clerk op8rat8s from an r)ffKe situated wllhln Sl John's Hospllal. He also
has responsibility for the payment and subsequent Tocovery of certain ttems of expenditure shared jointly with
Matrons, Colleg8. The Trustees meet a minimum of three ￿rnes a year. New trustèès are recruited and appointed
following personal recomrnendatlon by the existiryJ TnJst8e b¢>dy and are trained by the Chaimian and the Clerk.
The salarfes of key rnanagewent personnel are set In consuttation Ihe trusteès. The charitys propejty is held
by the Official Custodian for Charlties.
TRUSTEES. RESPONSIBILITI FOR THE PREPARATION OF ACCOUNTS
The trustees are responsible for preparing Ihe Tnjslees, Annual R8POrt and the finan￿81 stslements In
accordance with applicable law and United Kingdom Accounting Standards {Unlled Kln9dom Generally A0￿pted
Accounting Practi¢el. The law aP￿1¢able to charilles in England and Wale5 requires the Charity trustees to
prepare flnancial statements for each y8ar which ￿ve a true and falr vlew of the stale of affairs of the Charity and
of the incoming resources and appllcauon of resources of the Chaitty for that periL¥J. In preparing the financial
statements, the Trustegs are required lo:
5el&Bt 5uitsble aCcoun￿ng policies and then app￿ theTn consist8nUy,
observe the mèthods and pTillGip￿S in the Charities SORP:
make ludgements and estimates that are reasonable aThJ PTudentr,
state whether applicxble arLounting standards hav8 been followed, subject to any materfal
departUT&S that musl be disclosed arKI explalned in the )InarKk?I stalgm8nts-,
prepare the financial statements on the going concem basls unless It Is inapproprfats to
presume that the Charfty VAII conunue In busSness.

ST JOHN'S HOSPITA
WllLTON
TRUSTEES, REPORT
CONTINUED
R THE YEAR ENDED 31 DECEMBER2025
Page 3
TRUSTEES. RESPONSIBILITY FOR THE PREPARATION OF ACCOUNTS (Continued)
Th8 Trustees a￿ responslbl8 for k88ping proper a￿x}unIng records that dlsdpse with reasonable accuracy at any tlm&
the financial position of the charlty and enable them to ensure that th8 financial statements comply with the Charlties
Act 2011, the applicable Charities IA¢counts and Ret)orts} Regulauons. and th8 Provisions of the Chariws schomes.
They are also responsible ftsr safeguardlng th8 assets of the charity and takiTVJ reasonable steps fpr the prevention and
d8tectlon of fraud arKI other irr8gularitles.
STRATEGIC CONSIDERATIONS
The Trustées note that, in recent yB8rs, the charitys expendilure has exceeded Its Ir￿OMe. This reftecls the Trustees,
docision to Ilmlt increases in the Monthly Malnlenance contr1￿￿on IMMC) to below inflation during the COVID-19
pandemic and th8 subs8quent period of high inflauon and irKreased living costs. in order to support residents. The
Trustees have now COMMen￿d a man8g8d programme of MMC increases to bring contrIbu￿onS mor8 clos&ly Into Ilne
witr inflayon and thJse charged by comparabl? almshouses in the loral ar2a.
The Quinquenni81 Inspedon (QI) of the estate Idenlfied a backlog of essential maintenanc8 requirlng prompt attention.
A two-year programm8 of works was therefore initial￿ to address these issues and briro the estste up lo th8 r8qulred
standard. This programme Is now approaching completion 8rKI is expec￿ to Teduce the level of malntenance
expendilure in futuro years.
The p8rformance ofthe chariiys Investment managèrs, CCLA Inveskn8nt Management, has dedin8d over the past trK>
years relative to expectations. Th8 Trustees, FInan￿ Committee has tt)erefore undertaken a review of tha charitys
Investrnent policies and is conslderlng the appointment of alternative inv8slmenl managers. Tho objective of ihls r8vlew
is to Improve both capitsl perfomiance and irwme generdtion from the charltys investm8nt portfolio.
The Tru*ees contlnue to mDnitor the charws financial postbc¥) close￿. The measur88 Outllned above are inl8nded to
restore a sustainable balancè betsveen income and expenditure and lo Bnsure that the charity maintalns sufficlenl
resourGes to meet its obligatons to thelr resldents and support the long4erm maintenance and stewardship of the
estat8.
REVIEW OF PROGRESS AND ACHIErfEMEKrs
The Hospital continues to Provide nineteen units of accommodation for Tesidenls, h) a￿d￿lon to a F18t reserved far the
Warden, A further ts¥efve Flats bel(Mgino tD the College of Matrons share the site.
One of our ex-officio TTUStees, Ihe Dean of Salisbury, has d8din8d to act as an Ex-officio Trustee of the Charity for the
remainder of the period in which the Dean should hold office. Brigadier S Cc)wlam continue5 to act as 8 Co-opted
Trustee hls place in accordance wth the provis￿nS of the Prinapal Scheme. Our second ex-OfficicJ Tnjstee. the
Rector of Wilton, romained in post. OUT one Nomlnative Trustee, Col R Fawcus. r2mainwJ ln post unttl he retired in
November 2025 and was r8placed by Mr N Barsby. Four Cwpted Trustees remained ln post thrc>ughout the year.
under the Chairrn8nship of Brtgadler S ¢Th￿am. Sad￿, Mr R Stedman died in May 2025 and a successor15 bdng
sought.
The Resident Warden r8malne(I In post and continued to perforni her roi8 as Warden in an outslandlng way. Her
dedicgtion to her role as Warden and th8 way in which she carried out her duues has been deeply apprecialad by
Trustees and Residen15 alike.
There were two changes of ctcupancy durfng year. The resident of Cottage 2 dled In January 2025 and a ￿uPle
wero then appointed in April 2025, fo11th￿ng Its refurbishment. The re￿dent of Flat 12 moved to a care home ui January
2025 and 8 coupl8 from Amesbury were appointed In May 2025. foll¢)wing its refurblshment.
Roullne annual gas safety Inspections were CCbmpl8led, as were Ihe se￿C1rvJ of our fire alarm system. our stsir-llfts and
fire exlinguish8rs, and maintenance of th8 personal alarni systems.
The cowprehensive two-year refvrbishmenl project Ihat was set in train. folIc￿ng the Quinquennlal Inspecllon {Qll of
November 2023, to be fund8d by the ERF, ha5 Conttnued apace. Al the work recommended In the QI report except
refurbishment of the drain covers throughout the silè and the iron rainwat&r goods of our listed buildings, have been
completed. The three halls and stalrwells of our oldest block of flals11-10 $1 JDhn's Priory, built In 1985) were re-
carpeted and fitted wth modern, better insulated. gLgTrd enty-dcK)rs. A proSect was started in December 2025 to divid8
the large walled garden lo Collage 8 Inlo 8 small Private patio garden for th8 resident and a large allotment garden of
raised beds for general use,. the proj8cI should be completed by May 2026. The tharitys 8Xtensivè lawns, hedges and
num8rous trees continue to be Tnaintsined by extemal contractors. Our part4ime Janitor continues to maintain our
network of poved frK)tpalhs and drive%Yay8, together a part4img gardener who malntslns OUT communal
flowerbeds.
Soclal activlties conunue urKler the le&Yership of the WaTden, and attend8nco at our weekly Chapel Sèrvlces have
continued to pick up. Once again. our Residents have been sustained throughout by thoir famllies and frfends. by the
WiSton Help network and the work and care provlded by the Warden through(yJt the year.

Page 4
ST JOHN'S HOSPITAL WILTON
TRUSTEES, REPORT
CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2025
PUBLIC BENEFIT STATEMENT
The Trustees hav& complied with their duty to have due regard lo the guidance on public benefit published by
the Charity Commission in exercising their powers and duties.
REVIEW OF TRANSACTIONS AND FINANCIAL POSITION
The Charills total income for the year was £178,314 including investment income of £24,609. Expenditure
was £267,270, including depreciation Df £16.503. The costs of various repair works were funded by Iranslers
of £40.000 from the Extraordinary Repair Fund and £30,000 from the Cyclical maintenan￿ Fund. However.
before the year end £75,110 was lransftsr￿d lo the Extraordinary Repair Funcl from the General Fund.
Investment values decreas&d by £35,715,along with realised losses of £1,282, resulting in a deficit for the
yoar of £125,953.
Al the year end tha Charity had nel assets of £1,343,788 including investments worth £936,506. The
almshouses (inclusive of those with nil cost in the accounts) wara insured for £6.488 million.
The Trustees consider the financial Position of th8 Charity lo be satisfactory and confirm that the financial
slalemenls comply with current slalutory requirements, with the charill5 governing documents and the
relevant Charity SORP FRS 102. The investments held were acquirèd in accordance with the powers in the
goveming Charity Commission Schemes, and th8 assets held are adequate lo fulfil the Charitys obligations.
Sign
b8half of the Trustees
Approved by the Trustees on 23 March 2026

Page 5
ST JOHNS HosprrAL WILTON
INDEPENDEKf EXAMINER'S REpoirr
TO THE TRUSTEES OF ST JOHN'S HosprrAL WILTON
I repurt to thg trustees on my examination of Ihe accounts of St John's Hospital, WI￿On Ithe Charilyl for the
year ended 31 DeGemb&r 2025. which are Set out on pages 6 to 19.
RESPONSIBILrriES AND BASIS OF REPORT
As th8 charity tN8tees of the Charity you are responsible for the preparation of the aG¢ounts In accordance
with the ￿qUireMents of the Charities Act 2011 llhe Acri.
I report In respect of my examlnatlon of the Charitys accounts carTi8d out under s8don 145 of th8 2011 Act
and In carrying out my examination I have followed all th8 applicabl8 Dir8ctions givan by the Charity
Commission under s$ctlon 145{5llb) of ihe 2011 ACL
INDEPENDENT EXAMINER'S STATEMENT
I have COTnplet6d my 8xamination. I confirn that no material matters have como to my attgntion in ¢onneclion
wtth the examination gimng mg ¢au$6 to beli&ve that in any material respett.
111 accounting r￿ordS were not kept in respeL* of the Charity as required by s8ction 130 of th8 Act: or
121 the accounts do not awrd thos& T8cords: or
131 the accounts do not comply wrih the applkable requirements con¢8mlng the fomi and content Df
acGounts set out ill the ChariUes {Accounls and Reports) Regulations 2008 Dther than any requirement that
the accounts give a and fair viev/ which is not 8 matter rAJnwdored as part of an Independent
&X8mination.
I have no concems and have come across no other matters in cOnn￿￿On wth the examinafion to which
att8ntion should be drawn in this report in order lo enabl8 a proper undeTStanding of the accounts to bg
reach￿.
Signed..
Namo.. Nlcola A H811s
Relevant professional qualification or membership of professional bDdy (if any)- FCA
Address.. Fletcher & Partners, Crovm Chambers. Bridgo StreeL Salisbury. SP12LZ
Datg.. .11

Page
STJOHN
HosprrAL IAryLTON
STATE
Eirf OF FINANCIAL AcmvmES
R THE YEAR ENDED 31 DECEMBER 2025
Unrestri
and
G￿eral De￿na￿ Endowm8nl
Fund
Funds
Total
2025
Total
202
Not
INCOME FROM
Inv85tmenls
24,609
24.6CIg
20,406
Charitab18 actNity
Provlslon of ac¢ommodatlon
110,855
110.855
99,784
other
42.850
42,850
45,536
TOTAL INCOME
178,314
178 314
165,706
EXPENDrruRE ON
Chgrltable activity
Provlslon of ac¢ommcKlatlon
2￿,767
11,983
4.520
267,270
220,599
TOTAL EXPENDITURE
250.787
11,983
4.520
267,270
220,599
NET GANSI(LOSSES) ON INVESTMEP
Realised gainslllossesl on Investments
Unraalised galnsl{losses) on investments
11,282)
15351 (26.594}
(1,282}
135,715}
15.881
15.513
(8,5861
NET INCOMEIIEXPENDrruREI
(81.0391 I13,￿) 131,114)
{125,953)
{23,519)
Transfers bgiween fvnds
14
{5,1101
5,110
NET MOVEMEMf IN FUNDS
(86,1491
(8,e)90) (31,114)
(125,953)
123,5191
RECONCILIAIION OF FUNDS:
Fund Balances at 1 January 2025
Fund Balances at 31 Decembw 2025
13.14.15 £ 217.W £ 473.929 £ 778,222 £ 1,469,741 £ 1,493,260
13.14.15 £ 131.441 £ 465.239 £ 747,108 £ 1,343,788 £ 1,469,741
Th8 notes on pag8s 9 to 19 fonn part of these accounts.

Page 7
ST JOHN% HOSPIT
WILTON
STATEMENT OF FINANCIAL AcTIV￿lEs
FOR THE YEAR ENDED 31 DECEMBER 2025
COMPARATIVE INFORMATION ONLY
Unrestricted Funds Recoupment
and
De8lgn8ted Endowment
Funds
Funds
Total
2024
Fund
INCOME FROM
Inv8Stments
20,406
Charftsble actlvlty
Provision of ac£ommodation
99,764
99,764
Other
45.536
45.536
TOTAL INCOME
165,706
165,706
EXPENDITURE ON
Charitsbl8 advity
Prowsion of acwmmodatlon
204,096
11,983
4,520
220,599
TOTAL EXPENDtfuRE
204,096
11,983
4,520
220,599
NET GAINSIILOSSESI ON INVESTMEMr8
Reallsèd gainslllossesl on investments}
Unre31ised gaiftsl(losses) on investments
746
4,821
2,552
1,258
12,563
9.434
15,861
15,513
NEf INCOMEI{EXPENDITURE)
(32,823) (8,173)
17.477
(23,5191
Transfers belMen funds
13.14
28.930
95.288 {124.2181
NEf MOVEMENT IN FUNDS
(3.893)
87.115 (106.741)
(23,5191
RECONCILIATION OF FUNDS:
Fund Balanc￿ at 1 January 2024
Fund Balances at 31 December 2024
13.14.15 £ 221,483 £ 386.814 £884.963 £1,493,260
13,14,15 £ 217,590 £ 473,929 £778,222 £1,469,741
The notes on pages 9 to 19 forn part of these accounts.

Page 8
ST JOHN'S HOSPITAL WILTON
BALANCE SHEET AS AT 31 DECEMBER 2025
Notes
2025
2024
FIXED ASSETS
Tangible assets
Housing larTrd and buildings
407,599
424,102
Investments
936,506
1,043,503
1,344,105
1.467,605
CURRENT ASSETS
Debtors
Cash al bank and in hand
10
18,684
32,919
51,603
21,519
29,044
50,563
LIABILITIES
Creditors.. aniounts falling due within one
year
18,355
14,342
NET CURRENT ASSETS
33,248
36,221
TOTAL ASSETS LESS CURRENT LIA81LITIES
1,377,353
1.503,826
Creditors.. amounts faS1ing due after more
than one year
12
33,565
34,085
TOTAL NET ASSETS
15
£1,343,788
£1,469,741
THE FUNDS OF THE CHARITY
Endowment Funds
Unrestricted Funds
Designated
Genera1
13
747,108
778,222
14
14
465,239
131,441
473,929
217,590
596,680
691,519
TOTAL CHARITY FUNDS
£1,343,788
£1,469,741
These financial slalem&nls were approved by the Trustees on 23 March 2026 and signed on their bohalf by-.
Trustee
Trustee
j C4J L-rs Lkn
The notes on pages 9 to 19 fom part of these accounts.

Page 9
ST JOHN'S HOSPITAL WILTON
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PRINCIPAL ACCOUNTING POLICIES
The financlal slatamenl8 of lh8 Charity are prepared in a(￿rdance wth the Statemgnt of R8cx)mm8nded
PractiC8'. Accounting and Reportlng by Charibes preparing their accounts in accordance vAth the Financial
Reporting Standard appIl￿ble in the UK and RepubliG of Ireland (FRS 1021 (effective from 1 January 20221, the
Financlal Reportlng Standard applicable in th8 UK and Republic of Ireland IFRS 102) ané tho Charilles Act
2011 and UK Genèrally Accepted Accounting Pradice. The aC￿UnIS {fir)ancial stat8rnenls} have been prepar$d
to giv8 a 'true and fairf view and have departed from the Charitie5 (Accounts and Reports) Regulations 2008
only to the extant required to provide a 'lrue and fair vlew. Thls departure has involved follomllng Aczounting and
Roporting by Charities preparlng their acc#)unts in acKor(Janc8 wlh the Financial R8porting Standard applicable
In the UK and Republic Of Irdand (FRS 102) rather ihan the Acwunting and Reporting by Chan￿e8. Stalemont
of Recommended Practice effectiv8 from 1 April 2005 vthich has slnce been wthdrawn. These financial
statements are drawn up on the historical cost accounting ba$1¥ ¢xcept that Investment assets are carri8d at
market value. The charity constitutes a publlc beneffl entity as defined by FRS 102. A Summary of the more
important accounttng pollcies is set out below.
Pre
aration of trba accounts on
oln
conc8m basis
The truste8s consider that demand for the charivs aC￿mm¢￿all￿n plLtS inV8stment incom8 will Gonlinue to
produce suffioent rev8nue, so there are no material uncertainties about the ChariW8 abllity to oonlinua as a
going conc8m. The mosl signifi(xnt areas of judgement are the non capttslisation of replacem8nt of fixtur98 and
fitting8 wlhin the properbes and key assumptions that affect items in the accounts are to do wlh eslimalion of
the useful economic lrfe of buildings, fumthre. office equipmenL rr equipment. With rasp8Ct to th8 next
raporting period, the year 8nd8d 31 December 2026. the most significant areas of uncèrtalnty that affect th8
caryng value of assets held by the Charity are the estimated lrfe of the bulldlngs and the level of investmènt
return and the perfomance of Invèstsnent maTkets. On this basis, the trustees LY)nsider It appropriate lo prepare
the financial st8tem8nts on a going Gonc¢m bas18.
al C8sh flow
The account5 do not indude a c8sh flow statement b8raus8 fhe Charity. gs a Small reporting entity, is exempt
from the requirement to prepare suth a statement.
b) Fund acGounb'n
General funds are Unr￿trict6d funds vknich are available for use at the discretion of the tnJste8s In furtherance
of th8 gèneral objectives of the tharity and vknich have not been designated for other purposes.
Designated funds comprise unrestricted ￿ndS that have b8en set aside by the tNstees at their discrètion for
particular purposes.
Endownenl funds are permanent trusts ￿ose income is intend8d for the benefit of the charity.
TransfeTS between funds are made in acconlance wfjth the requirements of the Charity Commlssion Schemes
and Recoupment Order.
Restricted funds hold funds that can only be applied for partI￿lar purposes %Mthin the objects of the charity.
c) Income
All in(x)me is recognised once the charity has entiuement to the resources, r( is probab18 that the resources wll
be recdved and the monetary value of incoming resources can b8 maasured wrth sufficignt roliablllty.
Income from Ihe provlsion of acGommodatiDn represent maintenance contributions reoivable, after deductlon
of voids. Such income Is recognised bthen r￿e1vabl￿.
Investment income is accounted for bthen it b8rAynes due for payment. All Inv8Stment income arising on
endowment funds is unrèstricted 89 lo ils use.
Slnce 1 September 2003 the charity has employed a warden. the costs of thich are shawd wth the College of
Matrons, another almshou88 in the Salisbury area. The annual costs are calculated in arrears. of ￿lL*l Matrons,
College contributes 400/0, thls belng the sam8 ratio as th8 thwership of the flats under the warden's supeTViSiOn.
The tharlty also recharges lo Matrons, Cdlege shared housing ￿Sts. Recharged shared rn$t8 are rècognised
as income when the Gorr¢$ponding exp￿ditUre is recognised.

Page 10
ST JOHNE HOSP
WILTON
NOTES TO THE ACCOUNTS
CONTINUED
FOR THE YEAR ENDED 31 DECEMBER2025
8nditure
Llabllitie8 are recognised as expendlture once there is a legal or wnstru¢tive obligation committing th
charfty to that 8xp8ndilure. il is probable that settlement ￿11 be requir￿1 and th8 amount of the obllgation can
be measured reliably.
AII &xp8ndilure Is 8ccounled for on an accruals ba8is and hag btsen classified under headings that aggregate
all costs related lo the category. Expenditure on the charitable activlty includes th08e ¢osts ass￿lated ￿th
the objects of the Charity and therefore indudes the ¢os15 necessary lo maintain the Almshouse for the
r8sidenl8 and assoThated support costs. Support Gosls are Ihose frjnctiong that assist th8 ￿ of the charity
bul do not directty undertake chadlabl& aGtiwties. Support c%)s15 have b8en allocated betr￿en Management
Support Costs and Gov8mance LYJSts.
GovèmanGe costs are those lnLaj￿ed in connection vAth publlc a¢wuntabllty of the Chartty and complianco
with conslitulional and ststulory requiremerrts.
The clerk's salary is apportioned 50.'50 belwn Govemance 8nd Manag8Tn8nt Support Costs In
approximate proportion lo the bwrk Involv￿1 .
8) C clical Re
alrs and Maintonance
St John's Hospital has established a ragular progr8mme of wdiGal repairs and maintenarlce. Costs are
thargad lo the Revenue AG¢ount in the year In vthith they are incurred. A Cyclical Maintenance Fund wa8
also set up In 2024.
Extraordina
airs
Costs ol Extraordinary Repairs, unless representing m8jor improvemellls lo th8 properties, ar8 ¢harg¢d lo
the Rèvenue Account in the year in which they are In￿￿8￿.
gl Housin
Pro
erties
St John's Hospital Wds largely T8COnStruGted In the ￿￿ntieth ￿ntury but Ihe thapel and sit9 ￿re used for
almshouses since 1195. There is no recx)rd of thB orignal o)st so a nil value has been capltali88d. The
orlginal buildings are historic, and fomi part of the endobTht. The users of the accounts are prln¢ipally the
Trustees who consider the cost of rarying out a profession81 valuation to include th6s8 assets at a value in
the arLA)unts to be CL)nsiderable compared to the limited additional benefit derived by the users of the
accounts.
The cost of Housing Propertles represents improvements carried out since 1985. valu8é at wst, thich were
funded by 8 grant frown the Housing Corporation. a mortgoge loan from th8 Pknjsing Corporation, now ￿th
Royal Bank of Scottand, secured by a tharge on houwng land and bulldings. and from the Charitls own
resources.
Nèw almshou8es cosllng £405,949 w8r8 built in 1997, of £226,000 was &ndownenl capit81, to be
recouped over 50 years. In 2024 the £226.000 vrds trdnsf8rred from the recoupment fund back to th8
pem)anenl endowTnent fund.
h) Fixeij Asset Inves
ents
Fixed asset Investments are a fo￿ of basic finanaal inslnjmenl and are inltially recognised at their
transacb'on cost and subsequently measured at fair value at the Balance sheet dat¢. Investment galns and
losses, ￿ether realised or unrealised, are shovm und8r the heading 'N8t goinsl(Ioss8s) on Inva8lments' In
the Slatement of Fin8nciaY Acliwties.

Pagg11
T JOHN'S HOSPIT
LTON
NOTES TO THE ACCOUNTS
CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2025
italisatlDn of Interest
Inlerasl on the mortgage loan ffinancing a developmenl is capitalised up to the dats of practical complatlon of the
cheme.
redation
Depreryation is charged lo wite off the cost of tangible fixed assets. less their @stimaled r8sldual value, over their
expected us8ful lives. All f￿ab07d properbes are being d8prerAaled at the rale of 2% per annum on cost.
In accordance vNth the applicsble Charity CoTllTnission Schemes. depreciation Is charged again8t the reserv95
whlch were used lo fund the costs. It is therefo￿ Sho￿ 8gainsl the apprDpriat8 columns in Ihe Slatement of
Flnancial Activities.
The Trustees have a policy of non-capitslisalion of capTtal expenditure costing lèsg than £2,000 and repla¢emenl
of compongnts, fixtures and fitbngs in Ihe acs)mmodation are ￿tten off as r8palrs.
aimienl Rgvi
Th8 Trustees Gonslder that lh8 recov&rable amounl of tangible fixed assets exceeds the ngt book value disclosed
In the accounts so an Impairm8nt review is nol required.
l) Value Added Tax
St Johrt's Hospital is nol rogistered for Value Added Tax. In thes8 accounts, vkn&rè applicable, exp8nditure 18
shoNvn inclusive of VAT.
m) Taxation
Sl John's Hospit81 is a reglst8red Charity and is therefore exempt from Ilability to taxation on its Income and
Capit81 Gains.
n) Debtors
Debtors are measured at the amounts Ihe chaTTty antiapatas il V•g11 receiv8 from a debt or lh8 amount it has pal
in advance for goods or services.
o) Cash at bank and in hand
Cash at bank and in hand indudes 12sh and tssh on deposit a short maturlty of three months or less.
abilities
Liabilities are measured at the amounts the charity antiupates it ￿11 pay to setue o éebl or the amount il has
rec8lV8d in advanc8 for goods or servt¢eS.
q) Financial Instruments
The charity only has financial assets and liabilities of a knnd that qualify as baslc financial inslrumenls. Th8y are
reoognisgd at amortlsed cost, eX￿pt for inv&stm8nts vknith are measured at fair value with chang8s r&cognised
in Ihe Statement of Finanrial A¢ts'vities.
rl Pensions
Employees of the charity ats elltilled tojoin a defined contdbution 'money purthase. scheme. The charity
contribution Is restricted to the corrtribuuons disdosed in note 7. There were no outstanding contributions at the
year-8nd. The wsls of the d8fined contribution s¢h8me are induded the assodaled staff wsls and allocated
therefore lo raising funds, charitable acti¥thies. support and govemance CDsts and charged to the unrestricted
funds of the charity.
The money purchase plan is managed by NEST {Nation81 Emplowment Savlngs Trusll. The tharity has no liability
beyond making its contribub'ons and paying acros5 the dedudions for the 8mployee's and employerfs
contributions.

Page 12
OHN'S H
VIILTO
NOTES TO THE ACCO
rs
NTINUED
YEAR ENDED 31 DECEMBER2025
INCOME FROM INVESTMEpirs
2025
2D24
Inte￿st on cash deposits
Income from listed Investments
138
24,471
335
20,071
£24,809
£20,406
INCOME FROM CHARrrABLE ACTivrrY
RESIDENTS, CONTRIBUTIONS
St John's Square
3at£515x 12 months
{2024 . 3 al £460 x 1 month & £470 x 11 months)
1 Warden at nil
Unr8S
cted funds
18,540
16,890
18.540
Sl John's Priory
11 al £485 x 12 months
1 at£485 x 4 months & £515 x 8 months
(2024- 12 al £430 x 1 month & £440 x 11 months}
64,020
6.060
63,240
4at£515x 12 months
(2024 . 1 al £430 x 1 Tnonth & £440 x 6 months & £470 x 5 months)
12024- 3 at £460 x 1 Ymnth & £470 x 11 months)
24,720
5,420
16,89
85.550
94.800
Total conthbutions
Less..
Volds
113,340
12,4851
£110.855
102.440
12,676)
£99,764
INCOME FROM OTHER SOURCES
Unreslri
20
2024
CL)nlribution to cost of warden and share of joint housing costs
Conlrfbution to memorial benches
Donations
42,850
42,569
2,367
600
£42,850
£45,536
BREAKDOWN OF COSTS OF CHARrrABLE ACTIVTTY
Un
EThJDwment Deslgnated Gener81
funds
THIS YEAR 2025
Total
Houslng senrtc8s
Repalrs and maintenance
Interest payable (Housing Corporation loan)
Depreclatlon of housing properties
Su
ort CDS
Management expen965 {derL office)
Depreciauon of offio
Govgmance costs
86,859
136,334
3,732
86,859
136,334
3,732
15,545
4,520
11.025
9.768
9,768
958
14,074
£267,270
958
14,074
£250.767
£4,520
£11,983

Page 13
ST JOHN'S HOSPITA
WILTON
NOTES TO THE ACCOUltrs
CONTINUED
FOR THE YEAR ENDED 31 DECEMBE
02
BREAKDOWN OF COSTS OF CHARITABLE ACTivrrf (Contlnued)
LAST YEAR 2024
Unrestricted f nds
D@signated
Gen8ral
fund5
funds
EndowTnent
funds
Total
2024
Housing S8Tvices
Repalrs and maintenance
Interest payable (Housing Corporation loan)
Depreuation of housing properts'es
ort Costs..
Management expens8s (clerk. office)
n8pr8cialion of offiGe
Governance costs
94,047
77,774
3,782
94.047
77,774
3,782
15,545
4.520
11,025
14,488
14,488
958
958
14,005
£204,0
£4.520
£11,983
£220,599
Governancè costs Comprisè:
2025
Independent Examinerfs Remuneration
In their capacity as Examiners
Accountancy fees for preparation of the stattjtory aLxounts
CleTk's SalarylFees I'A)
1.550
4,314
8,210
1,500
3,806
8,699
£14,074
£14,005
TRUSTEES. REMUNERATION
Nolle of the T￿Stee8 received any remunerdtion. or r&mbursed expenses or benefits for acting as
Twstees, but the Rector of Wilton Parish Churth, one of the Trustees, is entitled to receive an hollorarium
as he is also Chaplain to the Hospital. This honorarium is paid to Wilton P8roGhial Churth Councll and
does not banefit Ihe Rector personally. Legal authority for payTh8nt of a Chaplain 15 set out in th8 1978
Scheme.
The honorarium for 2025 was £2,500 (2024- £2,500).
STAFF COSTS
2025
Salaries and wages
so￿al 58curity costs
Penslon costs
42,826
31,907
430
410
£43,256
£32,317
No employee 8arned £60.000 per annum or more.
The aver8ge employee headcounl during the yeaT Trmas 4 (2024- 2).
One employee also weived rent-free accommodation on slte.
The charity Con￿derS ils key management personnel wmpri8e the trustee5 8rnd the Clerk. Th8 total
employment benefits of Ihe key management per50nnd vrds £16.420 (2024.. £9,333).

Pag8 14
ST JOHN'S Hosprr
WILTON
NOTES TO THE AccouKrs
CONTINUED
FOR ThE YEAR ENDED 31 DECEMBER 2025
TANGIBLE FIXED ASSEfs- HOUSING LAND AND BUILDINGS {FREEHOLD)
st John's
Square and
St John's
Prio
Clerk's
Imshou
Total
At 1 January 2025
Addltions
At 31 Decomber 2025
371,331
405,949
47,902
825,182
371.331
825,182
recialion
At 1 January 2025
Charg8 for th8 year
At 31 December 2025
185,665
7.427
202,961
8.118
12,454
958
401,080
16,503
417,583
193.092
211079
13.412
NET BOOK VALUE
At 31 Dgc8mber 2024
£185,666
£202 988
£35.448
£424,102
At 31 December 2025
£178,239
£194,870
£34,490
£407,599
The cost of Sl John's Square and St John's Priory represents the cost of red8velopment since 1985 which
was funded by a Housing Corporation Grant of £235,252 (see Note 18) and Residential Mortgage Loan.
(now £34,085, se8 Note 121. repayable with interest calculated al 10.875'kn per annum over 60 years from 1
Octobor 1985. The balance was prowdvj from St John's Hospital's own resources.
Inleresl costs ot £22,923 wer8 Gapitalised whilst St John's Square and St John's Prlory were under
d8V8IDpmenl and are Includ￿ in the cost of £371.331.
In 1996. the Trustees of St John's Hospital and The College of Matrons signed agreements for the
conslructlon of 18 new almshouses on land at Wilton, th8 costs of constwction to b8 shaTpd a8 to 113.. 213
respectively. Th8 Project was ready for LrLupation in November 1997. Th8 cost of th8 new almshouses
shown above represents St John's on8 third share. A recoupment fund was set up lo recoup £226.000 of
endowment Gapilal spent on the buildir¢g Project. This vra$ a¢hieved and transferred from the r8coupm8nt
fund to the pgmianent endowment fvnd in 2024.
The alm8houses and Chapel are insured for £6.487.898.

Page 15
STJOHN'S HOSP
WILTO
NOTES TO THE ACCOUNTS
C014TINUE
FOR THE YEAR ENDED 31 DECEMBER 2025
FIXED ASSETS INVESTMENTS
UK Investments in CollectNe Inve8tMerrt Funds
anifuThJs
UnTeStrf
ordlnary
Repalr
FLmd
Cyclical
Malntenance
Pennanent
m8
General
Fund
To
At markat valua at 1 January 2025
AdditiOnS
Transfèrs
DIsposa15 al ￿p￿1￿j value
Unr88ltsad investment galns I11ossesl
At rnarket value at 31 December 2025
665.220
96.030
21S,454
1,043,503
75,110
{42,0531
245
175,110}
(29,2291
780
171,2821
35,715
£936.506
28.594
£638,626
8.586
£131,758
£1￿,101
£68 021
Hlstorfcal cost
£305,899
£47,406
£66,285
£33.513
£453,103
Invesknths are carried at IheiT fair value ￿ bas￿ of fair valL* for unllsted common Investment funds is ￿u￿al￿nt to thè
m2Tk&t value, ￿￿n9 the bld price. All investm8Tts ara d)8dtsble ￿m￿￿)n inv8Stment fund5, namely the CBF Church of England
Inv8stThnt Fund. The main risk to th8 CharTty from finanoFI Instru￿ Iles In Ihe comblnaUon of uncertain irTrv88tMènt markets
and volatllrty In yeld.
10. DEBTCRS
2025
2024
Rts8ld8nts' Contributknns
Prepayinents
Matrons. CDllggo- ￿ntrfjbu￿0n towardenlshaTgY h)u5iTrJ cx)sts
7.400
6,821
4,463
£18,684
6,614
12,1 S8
2,747
£21,519
11. CREDITORS.. Amounts falling due wlthln orn >nar
2025
2024
Hou8ing CortX)Tation loan
Ind8p8rnlenl gxarnlnauon and accountary acuual
Housing co￿￿￿tion loan inl8Mt accrual
Oih8r accruals
521
5.58D
927
11,327
£18,355
5,300
940.
7,634
£14,342

Page 16
SPET
ILTON
OTES TO THE ACC
NTIN
ED
FOR ThE YEAR ENDED 31 DECE
BER 2025
12. CREDITORS: Amount¥ falling due aft¢r morn than one ￿8T
2025
2D24
Houslng Loan
aturi
Duo in less than ong yoar
Du8 in more than one year trrfjt less than five yearB
Dug in morg than five years
£33 565
521
2,733
30,831
£34,085
468
2.459
31,627
£34,554
Thlg Houslng Loan due to BCM Globavorchardbrook Lid Iformerfy due io the Housing Corporauonl is ￿ul￿d by
a fir8t 18g81 chary& on Sl John's Hospltsl'8 houdThJ land and buildings. Tho mortgage is repayable by equal
Instslments of princApo1 and interest. the flnal Instalment falling due on 30 September 2045. The interest ralo 18
10.875% p.
13. MOVEMENTS ON ENDOWMENT FUNDS
THIS YEAR 2025
Balanc8
01.012025
Gains and
losses
Balan¢9
31.12.202
Tran8feTS
Roccyupmant Fu￿1
Pernian￿* Endownent
T18,222
£778.222 £
4,520
4,520
26,594
26,594
747,108
£747,108
LAST YEAR 2024
Balance
Galns and
Balanca
.12.20
Recouprnent Fund
337.655
12.563
(350,218)
Pemianent Endowment
547,308
£884,963 £
4,520
4,520
9,434
226,000
124218
778,222
£T18 222
A Recoupment Fund was set up in 1997 to reLX)up the £226,000 end￿*￿ent ¢aplt81 spbnt on thg bulldlng of th8 6
nèw Sl JDhn's Hospltal 8lmshous8s. Thes8 ftjnds were transf&rred from the recoupment fund to th8 p8mianenl
endowment fjjnd in 2024. The WJTplus on the recoupmeTttfund vrd8 transferre￿ back to Unrestri(aed Funds.
14. MOVEMENTS ON UNRESTRICTED FUNDS
THIS YEAR 2025
Balance
Gatns and
01.01.2025 Ioss8S
Balan¢&
ransf 31.12.2025
08slgn8t8d ftjnds
Extraord1nary RepalTS Fund
{1,808)
75,110
140,0(AII
130,0001
100,101
Cyclical M8intenanco Fund
Charitab19 Fund Pryjperty
Resorve
96.030
311,100
(91
66,021
299,117
111,983)
473,929
11.983)
{1.8171
5,110
465.239
Generdl fund
217,￿)
178,314
250.767
8,586
£691,519 £1T8,314 £
262,750
10,403
5,110
131.441
£596 680

Pag&17
ST JOHN% HOSPIT
WILTON
NOTES TO THE ACCOUNTS
CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2025
14. MOVEMENTS ON UNRESTRICTED FUNDS (Continued)
LAST YEAR 2024
Balance
Gains and
Balance
01.01.2024
Incoma
ndi￿re
losses
Transfers
31,12.2D24
Deslgnatsd fund8
Extraordinary R8pairs Fund
Cycllcal Maintenance Fund
Charitable Fund Property
Reserve
63.731
3.068
742
66,799
98,030
311,100
95,288
323.083
(11,983)
386.814
(11,983)
3.810
95.288
473,929
General Fund
221,483
165,706
£608.297 £165.706
204.096
216,079
5.567
£9.377
28,930
£124.218
217,590
£691,519
Extraordina
8venue
airs Fund
8serve represgnts amounts set aside to eJary out major r8pairs on Housing Propertie8.
haritable F nd Pro
Reserve
Charitab16 Fund Propety Reserve is the part of the Unrestricted Funds represented by the tsngible fix&1 ass8ts
own8d and used by the Charity on an onwJiThJ basis.
A transfer of £172,915 in 2016 from Generdl Fund to Charilable Fund Property Reserv$ was to Incr&a88 th8 balance
on the Charitable Fund Property Reserve to ￿uat8 to the carryng value of all the properties {ex¢ept Ihose
belorvJing to the Endovdmenl fund)
C lical Malnl8nance Fund
CMF
This new rosorve represents amounts sel aside to meet the (xjsts of r8furbishing void propgrbes. Thg Fund was
cr8ated In 2024 from th8 surplus of £95.288 that had been over-investgj in the re¢￿Pment fund.
15. ANALYSIS OF NET ASSETS BEfwEEN FUNDS
At 31 December 2025
Desi
nated funds
Charitable
Fund
Property
ReseTve
ordinary
Repair
Fund
Cydi(xl
Maintenanc8
Fund
Endovmi8nt
Funds
General
Fund
Total
Housing Land & BuildSngs
N6wAmshousos
Clerk's Office
178,239
86,388
34,490
299.117
178,239
194,870
34,490
407,5
936,50
18,684
32,919
118,355)
33,566
£1343,788
108.482
108,482
638.626
Invastments
Debtors
Cash at bank and in hand
Crgdilors < 1 year
Cr?ditors > 1 yoar
100,101
66.021
131,758
18,684
32,919
118,355)
33,565
£131,441
£747,108 £100,101
£66,021
£299,117

Page 18
ST JOHN% H
PITAL WILTON
NOTES TO THE ACCOUNT
NTINUED
FOR THE YEAR ENDED 31 DECEMBER 2025
15. ANALYSIS OF NET ASSETS BETWEEN FUNDS {Contlnued)
At 31 D&comb•r 2024
Desi
nated funds
Charitable
Fund
Propety
erv8
ordinary
Repair
Fund
CydScal
Mdntenan
Fund
Endowment
Funds
General
Fun
Hou8lng Land & Buildings
New Almshouse8
Clerk's Officè
185.e66
89,986
35,448
311,10D
185,666
202,988
35,448
424,102
1,043,503
21,519
29,D44
114.3421
34,085
£1,469,741
113.002
113.002
685.220
Fixed Asset Investments
Debtors
Cash al bank and in hand
Creditors < 1 year
C￿dItOrS > 1 year
66.799
96,030
215.£￿4
21,519
29,044
114.3421
34,085
£217,590
£778.222
£66.799
£96,030
£311,100
16. FINANCIAL INSTRUMENTS
Notes
2025
2024
Flnancl81 assets moasured at fair value through profft aNI Ioss:
Investments held al fair value
936,￿6
£936,506
1,043,503
£1,043,503
Financial assets that are debt instruments measured at amortised cx)st:
Trade debtors
Other d&blors
Cash gt bank and hand
10
10
7,400
4.463
32,919
£44,782
6,614
2,747
29,044
£38,405
Financial liabilltses measured at amDrtised c05t
Bank loan Ifomerty Housing Corporation loan)
Awruals
11.12
11
34,086
17,834
£51,920
34,553
13,874
£48,427
Income, expense, gains or Ic)sses, Ind￿Ing changes in fair valu8, recognisgj on:
G8lnsllLosses) on Financial assets m68SUTed at fair value
In16r6St on cash deposits
Income from lisl&l investments
Interest payable
(35,715)
138
24,471
13,7321
15,513
335
20,071
{3,7821
14,838
£32,137
17. CAPITAL COMMITMEMrs
At 31 December 2025 there were no contracted capital expendthjre commitments (2024- £nil).

Pag8 19
ST JOHNS HOSp￿AL WILTON
NOTES TO THE ACCOUNTS
CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2025
18, CONTINGENT LIABILI
Housing Association Grant of £235,252 ￿e1Ved from Housing CorpoTation lowarfs the cost of
redevelopment of St John's Square and St John's Priory Is repayable under certain circumstances,
prlmarlly followng the sale of a propety. but ￿11 nornially be restricted to nat proceeds of sale.
19. RELATED PARf¢ TRANSACTIONS
There were no related paty transactions during tha y&ar.