Poynton-With-Worth Almshouse Charity
Registered charity number: 259111 Housing Corporation No. A3748
Report and Financial Statements for the year ended 31[st] March 2024
1
Poynton-With-Worth Almshouse Charity
Report of the Trustees for the year ended 31 March 2024
Trustees
The Trust is administered by Trustees as follows:
Mr I D Johnson (chairman) Cllr C A Gorst (treasurer) Mr M Sandiford (secretary) Mrs Diane Penny
In addition to the annual general meeting the trustees met on two occasions. Regular informal contacts were maintained by trustees between meetings.
Financial Statements
These show a surplus on the Income and Expenditure Account of £12,598 compared with a deficit of £68,457 last year.
As at the 31st March 2024, the market value of the investments in M&G Securities National Association of Almshouses Common Investment Fund Accumulation Shares was £ 307,122 (2023 £288,522)
Licenses
All six of the properties were fully occupied throughout the year.
For and on behalf of the Trustees
Malcolm Sandiford (secretary)
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Poynton-With-Worth Almshouse Charity
Statement of Trustees Responsibilities
The Trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the end of the financial year and of the surplus or deficit for that period. In preparing the financial statements the trustees are required to:
Select suitable accounting policies and then apply them consistently:
Make judgements and estimates that are reasonable and prudent:
State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements:
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the charity and to enable them to ensure that the financial statements comply with the appropriate legislation. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
3
Poynton-With-Worth Almshouse Charity
Independent Examiners Report
I report to the trustees of Poynton-With-Worth Almshouse Charity (Charity No. 259111) on the accounts for the year ended 31 March 2024, which are set out on pages 4 to 10.
Respective responsibilities of trustees and Basis of Report
As the charity trustees you are responsible for the preparation of the accounts. The trustees consider that an audit is not required this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
. examine the accounts under section 145 of the Charities Act
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. to follow all the applicable directions given by the Charity Commission under section 145 (5) (b) of the Charities Act):
Independent Examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
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The accounting records were not kept in accordance with section 130 of the Charities
-
Act: or
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The accounts did not accord with the accounting records: or
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The accounts did not comply with the applicable requirements concerning the form and
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content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirements that the accounts give a “true and fair” view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed …………………………………………………. Date ……………………………. Name: Ian D Wicks Qualification: FCCA
Central Buildings, 5/7 Corporation Street Hyde, Cheshire, SK14 1AG
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Poynton-With-Worth Almshouse Charity
Balance Sheet at 31[st] March 2024
| Notes | 2024 | 2023 |
|---|---|---|
| £ | £ |
| Fixed Assets Housing property at cost 1.3 174,360 174,360 Less Housing Association grant 1.4 (174,360) (174,360) Current Assets Investments 6 307,122 288,522 Cash at bank 7 50 ,908 38 ,310 358,030 326,832 Less Creditors nil nil Total assets less current liabilities 358 ,030 326 ,832 Reserves 8 Investment revaluation reserve 265,632 247,032 Designated reserves 18,673 18673 Income and expenditure account 73 ,725 61 ,127 Total reserves 358 ,030 326 ,832 |
Fixed Assets Housing property at cost 1.3 174,360 174,360 Less Housing Association grant 1.4 (174,360) (174,360) Current Assets Investments 6 307,122 288,522 Cash at bank 7 50 ,908 38 ,310 358,030 326,832 Less Creditors nil nil Total assets less current liabilities 358 ,030 326 ,832 Reserves 8 Investment revaluation reserve 265,632 247,032 Designated reserves 18,673 18673 Income and expenditure account 73 ,725 61 ,127 Total reserves 358 ,030 326 ,832 |
Fixed Assets Housing property at cost 1.3 174,360 174,360 Less Housing Association grant 1.4 (174,360) (174,360) Current Assets Investments 6 307,122 288,522 Cash at bank 7 50 ,908 38 ,310 358,030 326,832 Less Creditors nil nil Total assets less current liabilities 358 ,030 326 ,832 Reserves 8 Investment revaluation reserve 265,632 247,032 Designated reserves 18,673 18673 Income and expenditure account 73 ,725 61 ,127 Total reserves 358 ,030 326 ,832 |
Fixed Assets Housing property at cost 1.3 174,360 174,360 Less Housing Association grant 1.4 (174,360) (174,360) Current Assets Investments 6 307,122 288,522 Cash at bank 7 50 ,908 38 ,310 358,030 326,832 Less Creditors nil nil Total assets less current liabilities 358 ,030 326 ,832 Reserves 8 Investment revaluation reserve 265,632 247,032 Designated reserves 18,673 18673 Income and expenditure account 73 ,725 61 ,127 Total reserves 358 ,030 326 ,832 |
Fixed Assets Housing property at cost 1.3 174,360 174,360 Less Housing Association grant 1.4 (174,360) (174,360) Current Assets Investments 6 307,122 288,522 Cash at bank 7 50 ,908 38 ,310 358,030 326,832 Less Creditors nil nil Total assets less current liabilities 358 ,030 326 ,832 Reserves 8 Investment revaluation reserve 265,632 247,032 Designated reserves 18,673 18673 Income and expenditure account 73 ,725 61 ,127 Total reserves 358 ,030 326 ,832 |
Fixed Assets Housing property at cost 1.3 174,360 174,360 Less Housing Association grant 1.4 (174,360) (174,360) Current Assets Investments 6 307,122 288,522 Cash at bank 7 50 ,908 38 ,310 358,030 326,832 Less Creditors nil nil Total assets less current liabilities 358 ,030 326 ,832 Reserves 8 Investment revaluation reserve 265,632 247,032 Designated reserves 18,673 18673 Income and expenditure account 73 ,725 61 ,127 Total reserves 358 ,030 326 ,832 |
Fixed Assets Housing property at cost 1.3 174,360 174,360 Less Housing Association grant 1.4 (174,360) (174,360) Current Assets Investments 6 307,122 288,522 Cash at bank 7 50 ,908 38 ,310 358,030 326,832 Less Creditors nil nil Total assets less current liabilities 358 ,030 326 ,832 Reserves 8 Investment revaluation reserve 265,632 247,032 Designated reserves 18,673 18673 Income and expenditure account 73 ,725 61 ,127 Total reserves 358 ,030 326 ,832 |
Fixed Assets Housing property at cost 1.3 174,360 174,360 Less Housing Association grant 1.4 (174,360) (174,360) Current Assets Investments 6 307,122 288,522 Cash at bank 7 50 ,908 38 ,310 358,030 326,832 Less Creditors nil nil Total assets less current liabilities 358 ,030 326 ,832 Reserves 8 Investment revaluation reserve 265,632 247,032 Designated reserves 18,673 18673 Income and expenditure account 73 ,725 61 ,127 Total reserves 358 ,030 326 ,832 |
|
|---|---|---|---|---|---|---|---|---|
| Housing property at cost | 1.3 | 174,360 | 174,360 | |||||
| Less Housing Association grant |
1.4 | (174,360) | (174,360 | |||||
| Current Assets | ||||||||
| Investments | 6 | 307,122 | 288,522 | |||||
| Cash at bank | 7 | 50 ,908 |
38 ,310 |
|||||
| 358,030 | 326,832 | |||||||
| Less Creditors | nil | nil | ||||||
| Total assets less current liabilities | 358 ,030 |
326 ,832 |
||||||
| Reserves | 8 | |||||||
| Investment revaluation reserve | 265,632 | 247,032 | ||||||
| Designated reserves | 18,673 | 18673 | ||||||
| Income and expenditure account | 73 ,725 |
61 ,127 |
||||||
| Total reserves | 358 ,030 |
326 ,832 |
The financial statements were approved by the trustees on:
Signed on behalf of the Board:
Chairman: Ian D Johnson .........................................
Secretary: Malcolm Sandiford .........................................
The accompanying accounting policies & notes on pages 6 to 9 form part of the financial statements
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Poynton-With-Worth Almshouse Charity
Income and Expenditure Account for the year ended 31 March 2024
| Notes 2024 2023 £ £ £ £ Turnover1.2 Income Maintenance contributions from residents 23,988 20,801 Operating costs Major refurbishment of property nil 75,706 Routine maintenance 8,001 10,140 Services 4,317 3,825 Management 385 12 ,703 524 90 ,195 11,285 (69,394) Interest receivable 3 1 ,313 937 Surplus/(Deficit) before transfers 12,598 (68,457) Transfer from designated reserves: nil 55,000 Cyclical maintenance nil nil Extraordinary repairs nil nil nil nil Surplus/(Deficit) after transfers 12,598 (13,457) Reserves at beginning of year 61 ,127 74 ,854 Reserves at end of year 73 ,725 61 ,127 6 |
Notes 2024 2023 £ £ £ £ Turnover1.2 Income Maintenance contributions from residents 23,988 20,801 Operating costs Major refurbishment of property nil 75,706 Routine maintenance 8,001 10,140 Services 4,317 3,825 Management 385 12 ,703 524 90 ,195 11,285 (69,394) Interest receivable 3 1 ,313 937 Surplus/(Deficit) before transfers 12,598 (68,457) Transfer from designated reserves: nil 55,000 Cyclical maintenance nil nil Extraordinary repairs nil nil nil nil Surplus/(Deficit) after transfers 12,598 (13,457) Reserves at beginning of year 61 ,127 74 ,854 Reserves at end of year 73 ,725 61 ,127 6 |
Notes 2024 2023 £ £ £ £ Turnover1.2 Income Maintenance contributions from residents 23,988 20,801 Operating costs Major refurbishment of property nil 75,706 Routine maintenance 8,001 10,140 Services 4,317 3,825 Management 385 12 ,703 524 90 ,195 11,285 (69,394) Interest receivable 3 1 ,313 937 Surplus/(Deficit) before transfers 12,598 (68,457) Transfer from designated reserves: nil 55,000 Cyclical maintenance nil nil Extraordinary repairs nil nil nil nil Surplus/(Deficit) after transfers 12,598 (13,457) Reserves at beginning of year 61 ,127 74 ,854 Reserves at end of year 73 ,725 61 ,127 6 |
Notes 2024 2023 £ £ £ £ Turnover1.2 Income Maintenance contributions from residents 23,988 20,801 Operating costs Major refurbishment of property nil 75,706 Routine maintenance 8,001 10,140 Services 4,317 3,825 Management 385 12 ,703 524 90 ,195 11,285 (69,394) Interest receivable 3 1 ,313 937 Surplus/(Deficit) before transfers 12,598 (68,457) Transfer from designated reserves: nil 55,000 Cyclical maintenance nil nil Extraordinary repairs nil nil nil nil Surplus/(Deficit) after transfers 12,598 (13,457) Reserves at beginning of year 61 ,127 74 ,854 Reserves at end of year 73 ,725 61 ,127 6 |
Notes 2024 2023 £ £ £ £ Turnover1.2 Income Maintenance contributions from residents 23,988 20,801 Operating costs Major refurbishment of property nil 75,706 Routine maintenance 8,001 10,140 Services 4,317 3,825 Management 385 12 ,703 524 90 ,195 11,285 (69,394) Interest receivable 3 1 ,313 937 Surplus/(Deficit) before transfers 12,598 (68,457) Transfer from designated reserves: nil 55,000 Cyclical maintenance nil nil Extraordinary repairs nil nil nil nil Surplus/(Deficit) after transfers 12,598 (13,457) Reserves at beginning of year 61 ,127 74 ,854 Reserves at end of year 73 ,725 61 ,127 6 |
Notes 2024 2023 £ £ £ £ Turnover1.2 Income Maintenance contributions from residents 23,988 20,801 Operating costs Major refurbishment of property nil 75,706 Routine maintenance 8,001 10,140 Services 4,317 3,825 Management 385 12 ,703 524 90 ,195 11,285 (69,394) Interest receivable 3 1 ,313 937 Surplus/(Deficit) before transfers 12,598 (68,457) Transfer from designated reserves: nil 55,000 Cyclical maintenance nil nil Extraordinary repairs nil nil nil nil Surplus/(Deficit) after transfers 12,598 (13,457) Reserves at beginning of year 61 ,127 74 ,854 Reserves at end of year 73 ,725 61 ,127 6 |
Notes 2024 2023 £ £ £ £ Turnover1.2 Income Maintenance contributions from residents 23,988 20,801 Operating costs Major refurbishment of property nil 75,706 Routine maintenance 8,001 10,140 Services 4,317 3,825 Management 385 12 ,703 524 90 ,195 11,285 (69,394) Interest receivable 3 1 ,313 937 Surplus/(Deficit) before transfers 12,598 (68,457) Transfer from designated reserves: nil 55,000 Cyclical maintenance nil nil Extraordinary repairs nil nil nil nil Surplus/(Deficit) after transfers 12,598 (13,457) Reserves at beginning of year 61 ,127 74 ,854 Reserves at end of year 73 ,725 61 ,127 6 |
Notes 2024 2023 £ £ £ £ Turnover1.2 Income Maintenance contributions from residents 23,988 20,801 Operating costs Major refurbishment of property nil 75,706 Routine maintenance 8,001 10,140 Services 4,317 3,825 Management 385 12 ,703 524 90 ,195 11,285 (69,394) Interest receivable 3 1 ,313 937 Surplus/(Deficit) before transfers 12,598 (68,457) Transfer from designated reserves: nil 55,000 Cyclical maintenance nil nil Extraordinary repairs nil nil nil nil Surplus/(Deficit) after transfers 12,598 (13,457) Reserves at beginning of year 61 ,127 74 ,854 Reserves at end of year 73 ,725 61 ,127 6 |
Notes 2024 2023 £ £ £ £ Turnover1.2 Income Maintenance contributions from residents 23,988 20,801 Operating costs Major refurbishment of property nil 75,706 Routine maintenance 8,001 10,140 Services 4,317 3,825 Management 385 12 ,703 524 90 ,195 11,285 (69,394) Interest receivable 3 1 ,313 937 Surplus/(Deficit) before transfers 12,598 (68,457) Transfer from designated reserves: nil 55,000 Cyclical maintenance nil nil Extraordinary repairs nil nil nil nil Surplus/(Deficit) after transfers 12,598 (13,457) Reserves at beginning of year 61 ,127 74 ,854 Reserves at end of year 73 ,725 61 ,127 6 |
|---|---|---|---|---|---|---|---|---|
| Turnover1.2 | 1 5 |
|||||||
| Income | ||||||||
| Maintenance contributions | ||||||||
| from residents | 23,988 | 20,80 | ||||||
| Operating costs | ||||||||
| Major refurbishment of property | nil | 75,706 | ||||||
| Routine maintenance | 8,001 | 10,140 | ||||||
| Services | 4,317 | 3,825 | ||||||
| Management | 385 | 12 ,703 |
524 | 90 ,19 |
||||
| 4 7 7 4 |
||||||||
| 11,285 | (69,39 | |||||||
| Interest receivable 3 | 1 ,313 |
937 | ||||||
| Surplus/(Deficit) before transfers | 12,598 | (68,45 | ||||||
| Transfer from designated reserves: | nil | 55,000 | ||||||
| Cyclical maintenance | nil | nil | ||||||
| Extraordinary repairs | nil | nil | nil | nil | ||||
| Surplus/(Deficit) after transfers | 12,598 | (13,45 | ||||||
| Reserves at beginning of year | 61 ,127 |
74 ,85 |
||||||
| 7 | ||||||||
| Reserves at end of year | 73 ,725 |
61 ,12 |
||||||
The accompanying accounting policies & notes on pages 6 to 9 form part of the financial statements
Poynton-With-Worth Almshouse Charity
Income and Expenditure Account for the year ended 31[st] March 2024
7
| 2024 2023 |
2024 2023 |
2024 2023 |
2024 2023 |
2024 2023 |
2024 2023 |
|---|---|---|---|---|---|
| £ | £ | ||||
| Statement of total recognised surpluses and deficits | |||||
| Surplus/(Deficit) for the financial year | 12,598 | (68,457) | |||
| Unrealised Surplus/(Deficit) on investments | 18 ,600 |
3 ,193 |
|||
| Total recognised Surplus/(Deficit) for the year | 31 ,198 |
(65 ,624) |
The accompanying accounting policies & notes on pages 6 to 9 form part of the financial statements
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Poynton-With-Worth Almshouse Charity
Notes to the Financial Statements for the year ended 31 March 2024
1. Principal Accounting Policies
The format of the accounts complies with the Registered Housing Association (Accounting Requirements) and Statement of Recommended Accounting by Registered Housing Associations.
1.1 Basis of Accounting
The financial statements have been prepared under the historical cost convention modified by the revaluation of investments to market value at the end of the year.
1.2 Turnover
Turnover represents the maintenance contributions received from residents occupying the six houses under licence.
1.3 Housing Property
Poynton-With-Worth Almshouses were built in the mid-nineteenth century and there is no record of the original cost, and no value is attributable thereto.
The housing property cost relates to the improvements carried out in 1988 which were funded by a Housing Corporation grant. As the properties are maintained in a state of repair such that their estimated residual value is not less than their improvement costs, the annual charge for depreciation would be nil.
1.4 Housing Association Grant
The Housing Association Grant is paid by the Housing Corporation to meet the cost of the improvements to the property and is, therefore, shown as a deduction from this cost in the Balance Sheet. The grant is repayable under certain circumstances, primarily following the sale of the property, but will normally be restricted in the net proceeds of cost.
1.5 Extraordinary Repairs
Amounts related to rentals are set aside on an annual basis as a provision for major repairs and an equivalent amount is invested in M&G Securities National Association of Almshouses Common Investment Fund Accumulation Shares.
The cost of the extraordinary repairs, unless representing improvements to the property are charged against the provision in the year in which they are incurred.
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Poynton-With-Worth Almshouse Charity
Notes to the Financial Statements for the year ended 31 March 2024
1.6 Reserves for Extraordinary Repairs and Cyclical Maintenance
These reserves represent amounts set aside out of revenue account to carry out major repairs, cyclical repairs and maintenance on housing properties.
1.7 Income and Expenditure Account
This account represents the free funds of the charity, which are not designated for particular purposes. The trustees review this reserve and consider the adequacy of the reserve in meeting the costs of ensuring that the weekly maintenance charge to residents is maintained at an amount significantly less than local Council house rents for similar property and to meet the cost of any uneven patterns of expenditure, which may occur.
1.8 Value Added Tax
The charity is not registered for Value Added Tax. In the financial statements expenditure is shown inclusive of VAT, where applicable.
1.9 Cash Flow Statement
Under Financial Reporting Standard No 1 the charity is not required to produce a cash flow statement.
1.10 Investments
Investments are stated in the Balance Sheet at market value and changes are reported in the Statement of Total Recognised Surpluses and Deficits and the Investment Revaluation Reserve. No recognition of unrealised gains and losses is made in the Income and Expenditure Account.
2. Trustees and Employees Emoluments
None of the trustees received any emoluments. The charity has no employees.
| 3. Interest Receivable COIF Charities Deposit Account |
2024 2023 £ £ 1,313 937 |
|---|---|
- Professional Fees
The independent examiner makes no charges for his services.
5. Taxation
No provision for taxation is required as the trust is a registered charity.
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Poynton-With-Worth Almshouse Charity
Notes to the Financial Statements for the year ended 31 March 2024
| 2024 £ |
2024 £ |
2024 £ |
2024 £ |
2024 £ |
2024 £ |
2023 £ |
2023 £ |
2023 £ |
|---|---|---|---|---|---|---|---|---|
| 6. | Investments | |||||||
| Market value at beginning of year | 288,522 | 285,329 | ||||||
| Additions at cost | - | - | ||||||
| Unrealised surplus/(deficit) | 18 ,600 |
3 ,193 |
||||||
Market value at end of year (including investment |
307 ,122 |
288 ,522 |
||||||
of interest in accumulated shares of |
||||||||
| £177,602 (2023: (£165,709) | ||||||||
| Historical cost at end of year | 41 ,490 |
41,490 |
M & G Securities National Association of Almshouses Common Investment Fund. Accumulated shares at 31[st] March 2024 are: 2,679.759 (2023: 2,679.759)
| 7. 8. |
Cash at Bank 2024 2023 £ £ COIF Charities Deposit Account 27,600 27,600 National Westminster Bank 23 ,308 10 ,710 50 ,908 38 ,310 Movement in Reserves Investment Revaluation Reserve Income & Expenditure Account Cyclical Repairs Account Extraordinary Repairs Account £ £ £ £ |
Cash at Bank 2024 2023 £ £ COIF Charities Deposit Account 27,600 27,600 National Westminster Bank 23 ,308 10 ,710 50 ,908 38 ,310 Movement in Reserves Investment Revaluation Reserve Income & Expenditure Account Cyclical Repairs Account Extraordinary Repairs Account £ £ £ £ |
Cash at Bank 2024 2023 £ £ COIF Charities Deposit Account 27,600 27,600 National Westminster Bank 23 ,308 10 ,710 50 ,908 38 ,310 Movement in Reserves Investment Revaluation Reserve Income & Expenditure Account Cyclical Repairs Account Extraordinary Repairs Account £ £ £ £ |
Cash at Bank 2024 2023 £ £ COIF Charities Deposit Account 27,600 27,600 National Westminster Bank 23 ,308 10 ,710 50 ,908 38 ,310 Movement in Reserves Investment Revaluation Reserve Income & Expenditure Account Cyclical Repairs Account Extraordinary Repairs Account £ £ £ £ |
Cash at Bank 2024 2023 £ £ COIF Charities Deposit Account 27,600 27,600 National Westminster Bank 23 ,308 10 ,710 50 ,908 38 ,310 Movement in Reserves Investment Revaluation Reserve Income & Expenditure Account Cyclical Repairs Account Extraordinary Repairs Account £ £ £ £ |
Cash at Bank 2024 2023 £ £ COIF Charities Deposit Account 27,600 27,600 National Westminster Bank 23 ,308 10 ,710 50 ,908 38 ,310 Movement in Reserves Investment Revaluation Reserve Income & Expenditure Account Cyclical Repairs Account Extraordinary Repairs Account £ £ £ £ |
Cash at Bank 2024 2023 £ £ COIF Charities Deposit Account 27,600 27,600 National Westminster Bank 23 ,308 10 ,710 50 ,908 38 ,310 Movement in Reserves Investment Revaluation Reserve Income & Expenditure Account Cyclical Repairs Account Extraordinary Repairs Account £ £ £ £ |
Cash at Bank 2024 2023 £ £ COIF Charities Deposit Account 27,600 27,600 National Westminster Bank 23 ,308 10 ,710 50 ,908 38 ,310 Movement in Reserves Investment Revaluation Reserve Income & Expenditure Account Cyclical Repairs Account Extraordinary Repairs Account £ £ £ £ |
Cash at Bank 2024 2023 £ £ COIF Charities Deposit Account 27,600 27,600 National Westminster Bank 23 ,308 10 ,710 50 ,908 38 ,310 Movement in Reserves Investment Revaluation Reserve Income & Expenditure Account Cyclical Repairs Account Extraordinary Repairs Account £ £ £ £ |
|---|---|---|---|---|---|---|---|---|---|
| At 1st | April 2023 | 247,032 | 61,127 | 1,000 | 17,673 | ||||
| Surplus for the year | 12,598 | ||||||||
| Transfer to designated reserves | |||||||||
| Transfer from designated reserves |
|||||||||
| Unrealised surplus on investments |
18,600 | ||||||||
| At 31stMarch 2024 | 265 ,632 |
73 ,725 |
1 ,000 |
17 ,673 |
|||||
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Poynton-With-Worth Almshouse Charity
Notes to the Financial Statements for the year ended 31 March 2024
| 9. | Capital Commitments | 2024 | 2023 | |
|---|---|---|---|---|
| £ | £ | |||
| Capital expenditure contracted for but not | ||||
| provided for | Nil | Nil | ||
| Capital expenditure authorised but not | Nil | Nil |
10. Contingent Liability
There are no known contingent liabilities, except that in the event the Almshouse may come within the orbit of Right to Buy provisions of a future Housing Act or Regulation, the Housing Association grant may become repayable.