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## **JOHN GOLDING HOUSE**
**REPORT OF THE TRUSTEE AND FINANCIAL STATEMENTS**
**31 MARCH 2023**
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## **JOHN GOLDING HOUSE**
## **Contents**
||**Page**|
|---|---|
|Report of the Trustee|2|
|Report of the independent examiners|3|
|Statement of Financial Activities|4|
|Statement of Financial Position|5|
|Statement of Cash Flows|6|
|Notes to the Financial Statements|7-13|
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## **JOHN GOLDING HOUSE**
**TRUSTEE** The Industrial Dwellings Society (1885) Limited **SOLICITORS** Bevan Brittan LLP Kings Orchard 1 Queen Street Bristol BS2 0HQ Devonshires Salisbury House London Wall London EC2M 5QY **BANKERS** National Westminster Bank Plc 198 Stoke Newington High Street London N3 IDH **INDEPENDENT EXAMINER** Michael Tourville FCA Beever and Struthers 150 Minories EC3N 1LS **REGISTERED OFFICE** 1[st] Floor, Anna House 214-218 High Road London N15 4NP **REGISTERED CHARITY** Charities registration No. 280010 **WORKING NAME** John Golding Trust
1
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## **JOHN GOLDING HOUSE**
## **REPORT OF THE TRUSTEE**
The Trustee presents the report and financial statements for the year ended 31 March 2023.
## **Charitable objects**
The charitable objects of the Trust, as set out in the will that established the charity, are to establish and maintain John Golding House on a non-profit making basis for the accommodation of elderly impoverished Jewish ladies.
## **Organisation**
The Trust owns John Golding House, a property managed by the Industrial Dwellings Society (1885) Limited, as Trustee.
## **Review of progress and achievements**
The Trust continued to meet its aims in the year by providing secure housing for elderly Jewish women of limited means.
## **Review of financial activities and affairs**
The increase in the surplus compared to the previous year was mainly due to decreased expenditure on day to day repairs.
In the opinion of the Trustee, at the balance sheet date the Trust’s assets were available and adequate to meet its obligations and there are no uncertainties relating to going concern.
## **Reserves**
The Charity’s reserves are retained to meet possible excess expenditure on repairs in the future, major replacements and the provision of amenities according to the terms of the trust deed.
## **Trustee**
The Industrial Dwellings Society (1885) Limited, a company formed under the Co-operative and Community Benefit Societies Act 2014, acted as Trustee throughout the year.
## **Public benefit**
The Trustee confirms that it has complied with the duty to have regard to the Charity Commission guidance on provision of public benefit. As noted, the Trust provides housing to needy Jewish women and the Trustee considers that this meets the Charity Commission’s public benefit criteria.
Approved by the Trustee on 14 September 2023 and signed on its behalf by:
Michael Brodtman
2
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## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF JOHN GOLDING HOUSE**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2023 which are set out on pages 4 to 13.
## **Responsibilities and basis of report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants of England and Wales which is one of the listed bodies.
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material aspect:
- accounting records were not kept in respect of the charity as required by section 130 of the Act; the accounts do not accord with those records; and
- the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the 2011 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination;
- the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. (FRS 102)).
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 to a proper understanding of the accounts to be reached.
**Michael Tourville FCA Beever and Struthers** Chartered Accountants 150 Minories London EC3N 1LS
Date
3
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## **JOHN GOLDING HOUSE**
## **STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 MARCH 2023**
|**Note**
**Income**
Charitable activities - rent receivable
4
**Expenditure**
Charitable activities
5
Governance
6
Total expenditure
**Surplus/(Deficit) for the year and net**
**movement in funds**
Funds brought forward
13
Funds carried forward
13|**Unrestricted funds**
**2023**
**2022**
**£**
£
**32,744**
31,541
**18,122**
18,212
**5,314**
5,123
**23,436**
23,335
**9,308**
8,206
244,365
236,159
**253,673**
244,365|**Unrestricted funds**
**2023**
**2022**
**£**
£
**32,744**
31,541
**18,122**
18,212
**5,314**
5,123
**23,436**
23,335
**9,308**
8,206
244,365
236,159
**253,673**
244,365|
|---|---|---|
|||18,212
5,123|
|||23,335|
|||8,206
236,159|
|||244,365|
4
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## **JOHN GOLDING HOUSE**
## **STATEMENT OF FINANCIAL POSITION as at 31 MARCH 2023**
|**Fixed assets**
Property, plant and equipment – Housing properties
**Note**
7
**Current assets**
Trade and other debtors
8
Cash at bank and in hand
**Creditors:**amounts falling due within one year
9
**Net current assets**
**Net assets**
**Unrestricted funds**
Income and expenditure account
13
Revaluation reserve
13|**2023**
**£**
**105,390**
**105,825**
**49,260**
**155,085**
**(6,802)**
**148,283**
**253,673**
**201,262**
**52,411**
**253,673**|**2022**
**£**
104,609|
|---|---|---|
|||95,046
49,266|
|||144,312
(4,556)|
|||139,756|
|||244,365|
|||191,954
52,411|
|||244,365|
Approved by the Trustee on 14 September 2023 and signed on its behalf by:
Michael Brodtman
5
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## **JOHN GOLDING HOUSE**
## **STATEMENT OF CASHFLOWS for the year ended 31 MARCH 2023**
|Note
**2023**
**£**
**Cash flow from operating activities**
**(6)**
**Cash flow from investing activities**
-
**Cash flow from financing activities**
**-**
**Net increase / (decrease) in cash and cash equivalents**
**(6)**
**Cash and cash equivalents at 1 April 2022**
**49,266**
**Cash and cash equivalents at 31 March 2023**
**49,260**
**Cash and cash equivalents consists of:**
Cash at bank and in hand
Short term deposits
**49,260**
**-**
**Cash and cash equivalents at 31 March 2023**
**49,260**
**Reconciliation of net income / (expenditure) to net cash flow from operating activities**
Net income / (expenditure) for year / period**:**
**9,308**
Purchase of tangible fixed assets
**(3,224)**
Depreciation of tangible fixed assets
**2,443**
(Increase) / decrease in debtors
**(10,779)**
Increase / (decrease) in creditors
**2,246**
**Net cash flow from operating activities**
**(6)**|2022
£
154
-
**-**|
|---|---|
||154
49,112|
||49,266|
||49,266
-|
||49,266|
||8,206
-
2,228
(11,799)
1,519|
||154|
6
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## **JOHN GOLDING HOUSE**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 MARCH 2023**
## **1. Status**
John Golding House (“the Trust”) is constituted as a Charitable Trust under the Charities Act 2011, registered number 280010. The address of the registered office is 1[st] Floor, Anna House, 214-218 High Road, London, N15 4NP.
The Trustee of the Trust is The Industrial Dwellings Society (1885) Limited, a company formed under the Co-operative and Community Benefit Societies Act 2014, registered number 14044R, and having its registered office at 1st Floor, Anna House, 214-218 High Road, London N15 4NP. The Trustee is a registered provider of social housing with the Regulator of Social Housing, registration number L0266 and is an exempt charity.
## **2. Accounting policies**
The following accounting policies have been applied consistently in dealing with items which are considered to be material in relation to the financial statements of the Trust.
## **Basis of preparation**
These financial statements are prepared in accordance with The Financial Reporting Standard applicable in the UK and Republic of Ireland (“FRS 102”), including section 1A applicable to small entities, and the Charity Commission Statement of Recommended Practice: Charities SORP (FRS 102), Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) 2019. The financial statements are also prepared in accordance with The Charities Act 2011.
The Trust is a public benefit entity, as defined by FRS 102.
The financial statements have been prepared under the historical cost convention. On transition to FRS 102, the previous revaluation of the property was frozen and the property is now stated at deemed cost. The revaluation reserve created under the previous accounting framework has been retained.
## **Going concern**
The financial statements have been prepared on the going concern basis as, after making enquiries, the Trustee has reasonable assurance that the Trust has adequate resources to continue in operational existence for the foreseeable future.
## **Income recognition**
Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for rental and service charge income. Income is recognised in the Statement of Financial Activities on a time apportioned basis.
7
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## **JOHN GOLDING HOUSE**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 MARCH 2023 (continued)**
## **2. Accounting policies (continued)**
## **Expenditure recognition**
Liabilities are recognised once a legal or constructive obligation can be reliably estimated.
Liabilities are recognised using the best estimate of the expenditure required to settle the present obligation at the balance sheet date.
All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
## **Property, plant and equipment - housing property**
Housing properties are included in the financial statements at deemed cost (based on the previously reported valuations as at the date of transition to FRS 102 (1 April 2014)) less accumulated depreciation and any recognised impairment loss.
Freehold land is not depreciated. Depreciation is charged on major components so as to write down the cost of the components to their estimated residual value on a straight-line basis over their estimated useful lives as follows:
|Freehold Housing Properties – structure|100 years|
|---|---|
|Kitchens|20 years|
|Bathroom|30 years|
|Electricals|30 years|
|Windows|40 years|
|Fire doors|40 years|
|Roof|50 years|
|Heating|15 years|
Subsequent expenditure which relates to either the replacement of previously capitalised components or the enhancement of such components which results in incremental future benefits, is capitalised and the carrying amount of any replaced component or part component is derecognised.
Any other expenditure incurred in respect of repairs is charged to the Statement of Financial Activities.
## **Impairment of property, plant and equipment - housing property**
At each statement of financial position date, the property is assessed to determine if there are indicators that the property may be impaired in value; if there are such indicators of impairment, then a comparison of the property’s carrying value to its recoverable amount is undertaken. Any excess over the recoverable amount is recognised as an impairment loss and charged as expenditure in the Statement of Financial Activities; the carrying value is reduced accordingly.
8
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## **JOHN GOLDING HOUSE**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 MARCH 2023 (continued)**
## **2. Accounting policies (continued)**
## **Impairment of property, plant and equipment - housing property (continued)**
The recoverable amount of the property is the higher of its fair value less costs to sell and its value in use. The future economic benefits of the housing properties are not primarily dependent on the asset’s ability to generate net cash inflows but instead are derived from the social benefit from providing accommodation at a time of significant shortage in the supply of such properties. Consequently, where the property is in demand its value in use is based on the depreciated replacement cost of the asset.
When an impairment loss is subsequently reversed, the carrying amount of the property is increased to the revised estimate of its recoverable amount, but only to the extent that the revised carrying amount does not exceed the carrying amount that would have been determined (net of depreciation) had no impairment loss been recognised in prior periods. A reversal of an impairment loss is recognised in the Statement of Financial Position.
## **Cash and cash equivalents**
Cash and cash equivalents include cash in hand and bank deposits with maturities of three months or less and bank overdrafts.
## **Financial instruments**
Financial assets and financial liabilities are recognised in the statement of financial position when the Trust becomes a party to the contractual provisions of the instrument.
Trade and other debtors and creditors, including rent arrears and rent paid in advance, are classified as basic financial instruments and measured at initial recognition at transaction price. Such debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Trust will not be able to collect all amounts due.
Cash and cash equivalents and longer-term bank deposits are classified as basic financial instruments and initially recognised at their transaction price and subsequently at amortised cost.
## **3. Accounting judgements and estimates**
The preparation of financial statements in conformity with generally accepted accounting practice requires management to make judgements and estimates that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the Statement of Financial Position date and the reported amounts of revenues and expenses during the reporting period.
## **Critical judgements**
In preparing the financial statements, the following judgements which have, or could have, a material impact on the financial statements were made:
9
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## **JOHN GOLDING HOUSE**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 MARCH 2023 (continued)**
## **3. Accounting judgements and estimates (continued)**
## _Identification of housing property components_
Housing property depreciation is calculated on a component by component basis. The identification of such components is a matter of judgement and may have a material impact on the depreciation charge. The components selected are those which reflect how the major repairs to the property are managed.
## **Critical estimates**
## _Useful lives_
Depreciation of assets is calculated based on the cost and the estimated useful lives of the assets. The expected useful lives for housing property components is estimated based on the expected replacement frequency used for asset management purposes.
## _Carrying values_
The carrying amount of the assets and liabilities affected by the above judgements and estimates are set out in the following notes.
## **4. Analysis of charitable income**
The Trust undertakes its charitable activities through renting accommodation to elderly impoverished Jewish ladies.
|**Charitable income**
Rent receivable net of voids
Service charge income
Rent losses from voids
**nalysis of charitable expenditure**
**Charitable activities**
Insurance
Depreciation
Gas/electricity
Water
Gardening
Day to day repairs
Void repair
Cleaning
Service and maintenance
Council tax
Total resources expended|**2023**
**£**
25,433
7,311
32,744
-
**2023**
**£**
271
2,443
2,827
4,383
55
5,318
-
210
2,615
-
18,122|**2022**
**£**|
|---|---|---|
|||24,403
8,138|
|||31,541|
|||-
**2022**
**£**
271
2,228
2,823
3,100
55
5,665
-
860
3,210
-|
|||18,212|
**5. Analysis of charitable expenditure**
10
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## **JOHN GOLDING HOUSE**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 MARCH 2023 (continued)**
|**6. Analysis of governance costs**
Management costs
Independent examiners remuneration
**7. Housing properties**
**Cost**
At 1 April 2022
Additions
Disposals
At 31 March 2023
**Depreciation**
At 1 April 2022
Charge for the year
Eliminated on disposal
At 31 March 2023
**Net book value**
At 31 March 2023
At 31 March 2022
**8. Trade and other debtors**
Rental debtors
Amounts due from the Trustee|**2023**
**£**
3,234
2,080
5,314
**2023**
**£**
310
105,515
105,825|**2022**
**£**
3,234
1,889|
|---|---|---|
|||5,123|
|||**£**
162,963
3,224
-|
|||166,187|
|||58,354
2,443
-|
|||60,797|
|||105,390|
|||104,609|
|||**2022**
**£**
372
94,674|
|||95,046|
11
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## **JOHN GOLDING HOUSE**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 MARCH 2023 (continued)**
|**9. Creditors:**amounts falling due within one year
Rent in advance
Other creditors|**2023**
**£**
463
6,339
6,802|**2022**
**£**
1,851
2,705|
|---|---|---|
|||4,556|
## **10. Trustee remuneration and transactions with the Trustee**
The Charity has no staff of its own and all its activities are managed by the staff of its Trustee. The Trustee received a management fee of £3,234 (2022: £3,234) to meet the costs of managing the Trust, including the costs of the independent examination of £2,080 (2022 - £1,889) which was paid by the Trustee.
The income and the expenditure of the Trust are initially received and paid by the Trustee, which gives rise to a balance between the two entities (see note 6). The balance is unsecured, repayable on demand and is interest free.
The Trust’s parent undertaking is its Trustee. The charitable object of the Trustee is the provision of housing. The Trustee does not prepare consolidated financial statements as the activities of the Trust are immaterial to it.
## **11. Financial instruments**
|**Financial Assets**
**Measured at cost:**
Cash at bank and in hand
**Measured at amortised cost:**
Rent and service charge debtors
**Total financial assets**
**Financial Liabilities**
**Measured at amortised cost:**
Other creditors
**Total financial liabilities**|**2023**
**£**
49,260
310
49,570
6,802
6,802|**2022**
**£**
49,226
372
49,598|
|---|---|---|
|||4,556|
|||4,556|
12
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## **JOHN GOLDING HOUSE**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 MARCH 2023 (continued)**
## **12. Capital and Major Repairs Commitments**
|Contracted but not invoiced
Authorised but not contracted for|**2023**
**£**
-
-
-|**2022**
**£**
-
-|
|---|---|---|
|||-|
## **13. Fund reconciliation**
## **Unrestricted funds**
|I&E
Revaluation
**Total**|Balance at
31 March
2022
£
Income
£
Expenditure
£
Transfer
£
Balance at
31 March
2023
£
191,954
32,744
(23,436)
-
201,262
52,411
-
-
-
52,411|
|---|---|
||**244,365**
**32,744**
**(23,436)**
**-**
**253,673**|
## **14. Analysis of net assets between funds**
|Fixed Assets
Current Assets
Creditors within one year|**Unrestricted**
**Total funds at**
**Total funds at**
**funds**
**£**
**31 March 2023**
**£**
**31 March 2022**
**£**
105,390
105,390
104,609
155,085
155,085
144,312
(6,802)
(6,802)
(4,556)|
|---|---|
||**253,673**
**253,673**
**244,365**|
## **15. Analysis of changes in net debt**
|Cash
Overdraft
Cash equivalents|**At 1 April 2022**
**£**
**Cashflow**
**£**
**At 31 March 2023**
**£**
49,266
(6)
49,260
-
-
-
-
-
-|
|---|---|
||**49,266**
**(6)**
**49,260**|
13
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## **Beever and Struthers 150 Minories London EC3N 1LS**
## **24 April 2024**
Dear Sirs
## **REPRESENTATIONS REGARDING LIABILITIES AND CERTAIN MATTERS**
This representation letter is provided in connection with your independent examination of the financial statements of John Golding House for the year ending 31 March 2023. We acknowledge our responsibilities as Trustees for the preparing financial statements that give a true and fair view of the results and financial position of John Golding House in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice.
## **Financial statements**
1. We have fulfilled our responsibilities as Trustees, as set out in the terms of your engagement dated 1 February 2021 for preparing financial statements in accordance with the the Charities Act 2011, Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and UK Generally Accepted Practice which give a true and fair view of the financial position of John Golding House as of 31 March 2023 and of the results of its operations for the year then ended and for making accurate representations to you.
2. We have disclosed all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements and these have been disclosed in accordance with the requirements of accounting standards.
3. Related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of FRS 102 related parties and the Statement of Recommended Practice (SORP), “Accounting and Reporting by Charities” 2019 (FRS 102).
4. All events since the Statement of Financial Position date which require disclosure or which would materially affect the amounts in the financial statements have been adjusted or disclosed in the financial statements.
5. We confirm the financial statements are free of material misstatements, including omissions.
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6. We confirm that, having considered our expectations and intentions for the next twelve months, including the impact of current macroeconomic conditions including the cost of living crisis, and the availability of working capital, John Golding House is a going concern. We confirm that the disclosures in the accounting policies are an accurate reflection of the reasons for our consideration that the financial statements should be drawn up on a going concern basis.
7. We confirm that we have not received any notification from the Charity Commission or the HM Revenue and Customs, which may cause the continuing charitable status to be in doubt.
8. There were no capital commitments either contracted for or authorised but not yet contracted for at 31 March 2023.
## **Information provided**
9. All accounting records and relevant information have been made available to you for the purpose of your independent examination of the financial statements. We have provided to you all other information requested and given unrestricted access to persons within the entity from whom you have deemed it necessary to obtain evidence. All other records and related information including minutes of all management and shareholders meetings have been made available to you.
10. All transactions undertaken by the Charity have been properly reflected in the accounting records and are reflected in the financial statements.
11. We acknowledge our responsibility for the design, implementation and maintenance of controls to prevent and detect fraud. We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.
12. We have disclosed to you all information in relation to fraud or suspected fraud that we are aware of and that affects the entity and involves, management, employees who have significant roles in internal control, or others, where fraud could have a material effect on the financial statements.
13. We have disclosed to you all information in relation to allegations of fraud, or suspected fraud affecting the entity’s financial statements communicated by employees, former employees, analysts, regulators or others.
14. We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the Charity conducts its business and which could affect the financial statements. The Charity has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of non-compliance.
15. We confirm that we have disclosed to you the identity of the entity’s related parties and all related party relationships and transactions relevant to the Charity that we are aware of.
16. The Charity has satisfactory title to all assets, and there are no liens or encumbrances on the assets except for those disclosed in the financial statements.
17. There are no liabilities, contingent liabilities or guarantees to third parties other than those disclosed in the financial statements.
18. The Charity has at no time during the year entered into any arrangement, transaction or agreement to provide credit facilities (including loans, quasi loans or credit transactions) for
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directors, nor to guarantee or provide security for such matters, except as disclosed in the financial statements.
We confirm to the best of our knowledge and belief that the above representations are made on the basis of enquiries of management and staff with relevant knowledge and experience and, where appropriate, of inspection of supporting documentation sufficient to satisfy ourselves that we can properly make each of the above representations to you.
We acknowledge our legal responsibilities regarding disclosure of information to you as Independent Examiner and confirm that so far as we are aware, there is no relevant information needed by you in connection with preparing your independent examiner’s report of which you are unaware. The Trustees have taken all the steps that they ought to have taken as Trustees in order to make themselves aware of any relevant information and to establish that you are aware of that information.
________________________ Michael Brodtman, Chair of IDS. 24 April 2024
**Signature**
________________________ Laurence Fowler-Stevens, Company Secretary **Signature**
24 April 2024