MARY JOAN HAWLEY CHARITY
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
Charity Numbers: 290693 (England and Wales)
MARY JOAN HAWLEY CHARITY
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
| CONTENTS | PAGE |
|---|---|
| General informaton | 2 |
| Trustees’ Annual Report | 3 |
| Responsibilites of the Trustees | 5 |
| Independent Examiner’s report to the members | 6 |
| Statement of Financial Actvites | 7 |
| Balance Sheet | 8 |
| Notes to the fnancial 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 (Chair) Fiona Foulger (Treasurer) Kathryn Warner (Vice Chair) Robert Gill Adrian Allanach (resigned October 2025) Candace Plouffe (appointed May 2026) Gill Ford (appointed May 2026) 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 2025
The Trustees present their annual report for the year ended 30th September 2025, together with the accounts for the year.
Charitable Objects
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(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.
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(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.
Work is ongoing with the law firm of Lester Aldridge to move the charity to a CIO.
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.
One of the bungalows was fully refurbished prior to a new resident moving in. This refurbishment focussed on the bathroom and kitchen, together with the replacement of patio doors that had reached end of life, and were not energy efficient.
In addition to the commencement of the refurbishment program, 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 physical properties, or communal areas, are dealt with as quickly as possible.
Financial Review
Income
Total income for the year to 30 September 2025 was £34,628 (£35,370 in 2024) from regular maintenance contributions, and a further £10,519 (£6,925 in 2024) from interest on investments. One property was vacant for 10 weeks.
Expenditure
Administrative costs totalled £28,789 (2024: £14,614), leaving an operating surplus of £16,358 (2024: £27,861).
Reserves Policy / Future Plans
It is estimated c. £20k will be needed per property in the next 2 years for the program of refurbishments. The trustees also intend 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. In the coming year the trustees intend to implement a program of policy reviews.
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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:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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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
Ashley Collishaw
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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 2025
I report on the accounts of the Charity for the year ended 30 September 2025, which are set out in pages 7 - 13.
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:
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to keep accounting records in accordance with s130 of the 2011 Act; and
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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.
Sheila Parry SPX Oxford Ltd
Date….……23 June 2026……………………………….
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Charity number 290693
MARY JOAN HAWLEY CHARITY
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025
| note s Income and endowments from: Donatons and legacies Charitable actvites 3 Other trading actvites Investment income Total income Expenditure on: Charitable actvites 4 Total expenditure Net income / (expenditure) Transfers between funds Net movement in funds Reconciliaton of Funds Total funds brought forward Total funds carried forward 9/10 |
Unrestricted Funds £ - 34,628 - 10,519 45,147 28,789 28,789 16,358 - 16,358 594,644 611,002 |
Endowment Funds £ - - - - - - - - - - 354,522 354,522 |
Total Funds 2025 £ - 34,628 - 10,519 45,147 28,789 28,789 16,358 - 16,358 949,166 965,524 |
Unrestricted Funds £ - 35,370 - 6,925 42,295 14,614 14,614 27,681 - 27,681 566,963 594,644 |
Endowment Funds £ - - - - - - - - - - 354,522 354,522 |
Total Funds 2024 £ - 35,370 - 6,925 |
|---|---|---|---|---|---|---|
| 42,295 | ||||||
| 14,614 | ||||||
| 14,614 | ||||||
| 27,681 - 27,681 921,485 |
||||||
| 949,166 |
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 9 to 13 form part of these financial statements.
MARY JOAN HAWLEY CHARITY
BALANCE SHEET AS AT 30 SEPTEMBER 2025
| Note Fixed Assets Tangible assets 6 Current assets Debtors 7 Cash at bank and in hand Creditors: Amounts falling due within one year 8 Net current assets Net assets The funds of the charity Endowment (capital) funds 10 Unrestricted funds 9 Total Charity Funds |
2025 £ £ 575,267 1,988 388,904 390,892 - 636 390,257 965,524 354,522 611,002 965,524 |
2024 £ £ 559,550 850 389,352 390,202 - 586 389,616 949,166 354,522 603,644 949,166 |
2024 £ £ 559,550 850 389,352 390,202 - 586 389,616 949,166 354,522 603,644 949,166 |
|---|---|---|---|
| 949,166 | |||
| 354,522 603,644 |
|||
| 949,166 |
For the year ended 30 September 2025 the charity was entitled to exemption from audit under section 145 of the Charities Act 2011.
Trustees responsibilities:
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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
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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 15/06/2026 and are signed on their behalf by Rev Ashley Collishaw (Chair):
MARY JOAN HAWLEY CHARITY
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
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 2025 (continued)
3. INCOME FROM DONATIONS AND LEGACIES
| Occupaton charges | Unrestricte d and Total Funds 2025 £ 34,628 34,628 |
Unrestricte d and Total Funds 2024 £ 35,370 |
|---|---|---|
| 35,370 |
4. EXPENDITURE ON CHARITABLE ACTIVITIES
| Light, Power, Heatng Insurance Repairs and maintenance Garden Maintenance Subscriptons General expenses Vacancy costs Accountancy Legal expenses Depreciaton Bank fees IT sofware and consumables Salaries |
Unrestricte d and Total Funds 2025 £ 717 1,142 15,382 680 353 1,023 208 764 3,061 3,449 503 60 1,447 28,789 |
Unrestricte d and Total Funds 2024 £ 919 1,143 3,000 717 343 116 - 470 4,266 1,532 57 860 1,191 |
|---|---|---|
| 14,614 |
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Charity number 290693
MARY JOAN HAWLEY CHARITY
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)
5. EMPLOYMENT COSTS
| Wages and salaries Employer's Natonal Insurance Employer's pension contributons Charitable actvites |
2025 £ 1,447 - - 1,447 2025 No. 1.0 |
2024 £ 1,191 - - |
|---|---|---|
| 1,191 | ||
| 2024 No. 1.0 |
No employees received remuneration of more than £60,000 during the year (2024 - nil)
6. TANGIBLE FIXED ASSETS
| Cost As at 1st October 2024 Additons As at 30th September 2025 Depreciaton As at 1st October 2024 Disposals Depreciaton charge for the year As at 30th September 2025 Net book value As at 30th September 2025 As at 1st October 2024 |
Building developmen t £ 545,758 - 545,758 - - - - 545,758 545,758 |
Plant and machinery £ 15,324 19,167 34,491 1,532 - 3,450 4,982 29,509 13,792 |
Total Fixed Assets £ 561,082 19,167 |
|---|---|---|---|
| 580,249 | |||
| 1,532 - 3,450 |
|||
| 4,982 | |||
| 575,267 | |||
| 559,550 |
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Charity number 290693
MARY JOAN HAWLEY CHARITY
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)
7. DEBTORS
| . DEBTORS |
||
|---|---|---|
| Prepayments and accrued income Other debtors |
2025 £ 875 1,113 1,988 |
2024 £ 850 - |
| 850 |
8. CREDITORS
| . CREDITORS |
||
|---|---|---|
| Accruals Tax and social security |
2025 £ 650 - 14 636 |
2024 £ 600 - 14 |
| 586 |
9. UNRESTRICTED INCOME FUNDS
| General Funds Undesignated general funds Designated funds Cyclical repairs Capital |
At 1st October 2024 £ 394,789 112,355 87,500 594,644 |
Income £ 45,147 - - 45,147 |
Expenditur e £ - 28,789 - - - 28,789 |
Transfer s between funds £ - 9,000 5,400 3,600 - |
At 30th Septembe r 2025 £ 402,147 117,755 91,100 |
|---|---|---|---|---|---|
| 611,002 |
10. ENDOWMENT FUNDS
| Endowment Funds Capital account Total Endowment Funds |
At 1st October 2024 354,522 354,522 |
Income - - |
Expenditur e - - |
Transfer s between funds - - |
At 30th September 2025 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 2025 (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. No expenses were reimbursed to any trustees.
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Charity number 290693