## **MARY JOAN HAWLEY CHARITY**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024**
Charity Numbers: 290693 (England and Wales)
**MARY JOAN HAWLEY CHARITY**
## **UNAUDITED FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2024**
|**CONTENTS**|**PAGE**|
|---|---|
|General information|2|
|Trustees’ Annual Report|3|
|Responsibilities of the Trustees|5|
|Independent Examiner’s report to the members|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the financial statements|9|
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Charity number 290693
## **MARY JOAN HAWLEY CHARITY**
## **GENERAL INFORMATION**
Registered charity name MARY JOAN HAWLEY CHARITY Charity number 290693 Principal & registered office address Church Of the Holy Apostle London Road Charlton Kings CHELTENHAM Gloucestershire GL52 6HW Trustees Rev Ashley Collishaw Fiona Foulger Kathryn Warner Robert Gill Adrian Allanach Accountants SPX Oxford Ltd Peace House 19 Paradise Street Oxford OX1 1LD Independent examiner Sheila Parry FCCA Bankers CAF Bank
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Charity number 290693
**MARY JOAN HAWLEY CHARITY**
## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2024**
The Trustees present their annual report for the year ended 30th September 2024, together with the accounts for the year.
## **Charitable Objects**
- (A) PROVIDING HOUSING ACCOMMODATION FOR ELDERLY PERSONS OF LIMITED MEANS WHO ARE MEMBERS OF THE CHURCH OF ENGLAND WITH PREFERENCE BEING GIVEN TO THOSE WHO ARE MEMBERS OF THE CHURCH OF THE HOLY APOSTLES CHARLTON KINGS CHELTENHAM.
- (B) FOR THE MAINTENANCE AND UPKEEP OF ANY HOUSING ACCOMMODATION WHICH MAY BE BUILT IN THE FUTURE FOR THIS PURPOSE.
## **Activities**
The charity currently provides almshouse accommodation in 6 units next to Holy Apostles Church Cheltenham.
The trustees have engaged the law firm of Lester Aldridge to look at the benefits of moving the charity to a CIO and the process involved.
Over this year the trustees agreed that a rolling programme of upgrades to each of the six properties, together with the communal grounds, should be commenced.
Due to the age of the heating systems (which had reached the end of serviceable life), each of the properties had a new boiler installed. This has been done to both reduce the amount of future maintenance required, and to also ensure that the properties are made more energy efficient. At the same time, work has been undertaken to improve and update the communal lighting and power supplies, as these, although safe, were becoming unreliable due to the age of the components.
A full refurbishment of one of the wet rooms was successfully undertaken during this period, and as a result of this, it was agreed that, as and when properties became vacant, a more comprehensive refurbishment would be undertaken (to include the bathrooms, cloakrooms and kitchens as required). It was felt that the level of work potentially required, would be too disruptive to be done whilst the property was still occupied.
A regular cycle of grounds maintenance, utility servicing, and ad hoc maintenance continues to ensure that residents are able to remain independent, and any concerns about the properties are dealt with as quickly as possible.
## **Financial Review**
## **Income**
Total income for the year to 30 September 2014 was £35,370 from regular maintenance contributions, and a further £6,925 from interest on investments. All properties were continuously
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Charity number 290693
**MARY JOAN HAWLEY CHARITY**
occupied during the period. The trustees tightened up financial controls and opened a series of deposit accounts to ensure individual balances fall within the FSCS protection limit.
## **Expenditure**
Administrative costs totalled £14,614, leaving an operating profit of £27,861.
## **Reserves Policy / Future Plans**
The properties are all in need of refurbishment, and it is estimated c £20k will be needed per property in the next 2 years to accomplish this. The trustees would also like to make the properties more energy efficient, and quotes will be obtained to facilitate this. As noted above the trustees are moving the charity to a CIO. Preliminary work has been done and the trustees have set aside a nominal amount of £12,000 from reserves for the completion of this process.
## **Other policies**
During the year, the trustees have reviewed and renewed a Safeguarding policy, Risk management policy and a Financial Policy
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Charity number 290693
**MARY JOAN HAWLEY CHARITY**
## **RESPONSIBILITIES OF THE TRUSTEES**
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations.
Charity Law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK 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 charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Charities Act 2011. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **INDEPENDENT EXAMINATION**
The nominated independent examiner will be considered by trustees for re-appointment for the ensuing year.
Signed on behalf of the trustees
Revd Canon Ashley Collishaw
10[th] June 2025
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Charity number 290693
**MARY JOAN HAWLEY CHARITY**
## **INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF MARY JOAN HAWLEY CHARITY FOR THE YEAR ENDED 30 SEPTEMBER 2024**
I report on the accounts of the Charity for the year ended 30 September 2024, which are set out in pages 5 - 11.
## **Respective responsibilities of trustees and examiner**
As the charity’s trustees you are responsible for the preparation of the accounts; you consider that the audit requirements of s144(2) of the Charities Act 2011 (the 2011 Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under s145 of the 2011 Act, whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
An examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts.
## **Independent examiner’s statement**
In the course of my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that, in any material respect, the requirements:
- to keep accounting records in accordance with s130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act.
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date….…11 June 2025………………………………….
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Charity number 290693
## **MARY JOAN HAWLEY CHARITY**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2024**
|Note
**Income and**
**endowments from:**
Charitable activities
**3**
Investment income
**Total income**
**Expenditure on:**
Charitable activities
**4**
**Total expenditure**
**Net income /**
**(expenditure)**
**Transfers between**
**funds**
**Net movement in funds**
**Reconciliation of Funds**
Total funds brought
forward
**Total funds carried**
**forward**
**12**|**Unrestricted**
**Funds**
**£**
35,370
6,925
**42,295**
14,614
**14,614**
**27,681**
-
**27,681**
575,963
**603,644**|**Endowment**
**Funds**
**£**
-
-
**-**
-
**-**
**-**
-
**-**
345,522
**345,522**|**Total**
**Funds**
**2024**
**£**
35,370
6,925
**42,295**
14,614
**14,614**
**27,681**
-
**27,681**
921,485
**949,166**|**Unrestricted**
**Funds**
**£**
33,160
621
**33,781**
5,155
**5,155**
**28,626**
-
**28,626**
547,337
**575,963**|**Endowment**
**Funds**
**£**
-
-
**-**
-
**-**
**-**
-
**-**
345,522
**345,522**|**Total**
**Funds**
**2023**
**£**
33,160
621|
|---|---|---|---|---|---|---|
|||||||**33,781**|
|||||||5,155|
|||||||**5,155**|
|||||||**28,626**
-
**28,626**
892,859|
|||||||**921,485**|
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
The notes on pages 7 to 11 form part of these financial statements.
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Charity number 290693
**MARY JOAN HAWLEY CHARITY**
## **BALANCE SHEET AS AT 30 SEPTEMBER 2024**
|Note
**Fixed Assets**
Tangible assets
8
**Current assets**
Debtors
11
Cash at bank and in hand
**Creditors: Amounts falling due**
**within one year**
12
**Net current assets**
**Net assets**
**The funds of the charity**
**Endowment (capital) funds**
11
**Unrestricted funds**
11
**Total Charity Funds**|**2024**
**£**
**£**
559,550
850
389,352
390,202
- 586
389,616
949,166
354,522
594,644
949,166|**2023**
**£**
**£**
545,758
860
375,291
376,151
- 424
375,727
921,485
354,522
566,963
921,485|**2023**
**£**
**£**
545,758
860
375,291
376,151
- 424
375,727
921,485
354,522
566,963
921,485|
|---|---|---|---|
||||921,485|
||||354,522
566,963|
||||921,485|
For the year ended 30 September 2024 the charity was entitled to exemption from audit under section 145 of the Charities Act 2011.
Trustees responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 145; and
- The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements were approved by the members of the committee and authorised for issue on …….………………. and are signed on their behalf by:
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Charity number 290693
**MARY JOAN HAWLEY CHARITY**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **1. ORGANISATION STATUS**
Mary Joan Hawley Charity is a Charitable Trust
## **2. ACCOUNTING POLICIES**
## **Basis of accounting**
The charity constitutes a public benefit entity as defined by FRS102.
These financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards and the requirements of the Statements of Recommended Practice 2019 (SORP 2019), ‘Accounting and Reporting by Charities’, issued by the Charities Commission and the Companies Act 2006, with FRS102.
## **Going concern**
The trustees consider that there are no material financial uncertainties regarding the charity’s ability to continue as a going concern for the next twelve months.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
## **Income**
All income is included in the statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
## **Expenditure**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure represents amounts invoiced, including value added tax.
## **Fixed assets**
Fixed assets (excluding investments and the building development costs) are stated at cost less accumulated depreciation.
## **Depreciation**
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Equipment – 10% straight line Computer equipment – 33% straight line
## **Taxation**
The Charity is exempt from corporation tax on its charitable activities.
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Charity number 290693
## **MARY JOAN HAWLEY CHARITY**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 (continued)**
## **3. INCOME FROM DONATIONS AND LEGACIES**
|Occupation
charges|**Unrestricted**
**Funds**
**£**
35,370
35,370|**Endowment**
**Funds**
**£**
-
-|**Total**
**Funds**
**2024**
**£**
35,370
35,370|**Unrestricted**
**Funds**
**£**
33,160
33,160|**Endowment**
**Funds**
**£**
-
-|**Total**
**Funds**
**2023**
**£**
33,160|
|---|---|---|---|---|---|---|
|||||||33,160|
## **4. EXPENDITURE ON CHARITABLE ACTIVITIES**
|Light, Power,
Heating
Insurance
Repairs and
maintenance
Garden
Maintenance
Subscriptions
General expenses
Vacancy costs
Accountancy
Legal expenses
Depreciation
Bank fees
IT software and
consumables
Salaries|**Unrestricted**
**Funds**
**£**
919
1,143
3,000
717
343
116
-
470
4,266
1,532
57
860
1,191
14,614|**Endowment**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**Funds**
**2024**
**£**
919
1,143
3,000
717
343
116
-
470
4,266
1,532
57
860
1,191
14,614|**Unrestricted**
**Funds**
**£**
537
1,138
1,967
470
196
454
393
-
-
-
-
-
-
5,155|**Endowment**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**Funds**
**2023**
**£**
537
1,138
1,967
470
196
454
393
-
-
-
-
-
-|
|---|---|---|---|---|---|---|
|||||||5,155|
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Charity number 290693
**MARY JOAN HAWLEY CHARITY**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 (continued)**
## **5. EMPLOYMENT COSTS**
|Wages and salaries
Employer's National Insurance
Employer's pension
contributions
Headcount|**2024**
**£**
1,191
-
-
1,191
**2024**
**No.**
1.0|**2023**
**£**
-
-
-|
|---|---|---|
|||-|
|||**2023**
**No.**
-|
No employees received remuneration of more than £60,000 during the year (2023 - nil)
## **6. TANGIBLE FIXED ASSETS**
|**Cost**
As at 1st October 2023
Additions
As at 30th September 2024
**Depreciation**
As at 1st October 2023
Disposals
Depreciation charge for the
year
As at 30th September 2024
**Net book value**
As at 30th September 2024
As at 1st October 2023|**Building**
**development**
**£**
545,758
-
545,758
-
-
-
-
545,758
545,758|**Plant and**
**machinery**
**£**
-
15,324
15,324
-
-
1,532
1,532
13,792
-|**Total**
**Fixed**
**Assets**
**£**
545,758
15,324|
|---|---|---|---|
||||561,082|
||||-
-
1,532|
||||1,532|
||||559,550|
||||545,758|
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Charity number 290693
**MARY JOAN HAWLEY CHARITY**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 (continued)**
|**7. DEBTORS**
**2024**
**2023**
**£**
**£**
Prepayments and accrued
income
850
860
850
860
**8. CREDITORS**
**2024**
**2023**
**£**
**£**
Accruals
600
424
Tax and social security
- 14
-
586
424
**9. UNRESTRICTED INCOME FUNDS**
**At 1st**
**October**
**2023**
**Income**
**Expenditure**
**£**
**£**
**£**
**General Funds**
Undesignated general
funds
376,108
42,295
- 14,614
**Designated funds**
Cyclical repairs
106,955
-
-
Capital
83,900
-
-
566,963
42,295
- 14,614
**10. ENDOWMENT FUNDS**
**At 1st**
**October**
**2023**
**Income**
**Expenditure**
**Endowment Funds**
Capital account
354,522
-
-
Total Endowment Funds
354,522
-
-||**Transfers**
**between**
**funds**
**£**
- 9,000
5,400
3,600
-
**Transfers**
**between**
**funds**
-
-|**At 30th**
**September**
**2024**
**£**
394,789
112,355
87,500
594,644|
|---|---|---|---|
||||**At 30th**
**September**
**2024**
354,522|
||||354,522|
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Charity number 290693
**MARY JOAN HAWLEY CHARITY**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 (continued)**
## **11. KEY MANAGEMENT PERSONNEL**
The key management personnel are the voluntary trustees so there was no expenditure on key management personnel during the reporting period.
## **12. TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS**
No member of the board of trustees received any remuneration for being a trustee.
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Charity number 290693