Updating your charitable objects

This article has been provided for member charities by Association panel consultant, Birketts LLP, a full service law form that cover the regions of East Anglia, London, South East, South West.

Can the trustees of a charitable almshouse charity let someone in need live in an empty almshouse, even if they do not meet the criteria for residence?

We are often asked this question and you can easily see why. In many parts of the country, there is a real and pressing housing shortage, and almshouses can play a vital role in alleviating some of the pressures that can be caused by that shortage.  Surely, allowing an individual in need to live in an empty almshouse is for the greater good and therefore OK?

The legal framework trustees must follow

But as is so often the case, these things are rarely that straightforward. As you may know, charitable almshouses are required to operate only in furtherance of their charitable purposes for the benefit of the public. For anyone unsure as to what their charity’s purposes are, you will need to check the governing document for any description of purposes, objects or more generally how any property held on trust is to be applied.

Challenges with outdated or restrictive governing documents

Many of the almshouse charities we work with were established with very old and/or restrictive provisions about who should be permitted to live in the almshouses. They also often have detailed provisions stipulating how any income of the almshouse charity is to be applied. For example, we have seen almshouse charities with use of income provisions that were drafted before the advent of the NHS and required the income to be used to pay for the residents’ medical expenses. Once the NHS arrived, there was much less call on the funds for this purpose and as a result, a significant amount of money built up. In a similar vein, we have seen almshouse charities with very narrow criteria for residents; think old widows of good character who have resided within a mile of the almshouses for many years and attend church regularly, type provisions.  In practice, narrow or out-of-date provisions can mean that the almshouses are either regularly empty or filled with residents who did not meet the criteria, which is technically a breach of the governing document by the trustees.

Reviewing and updating charity provisions

To guard against this and ensure that your charitable almshouses are addressing the needs of your local area and having a beneficial impact, trustees should regularly review the objects concerning use of income provisions, and consider whether any changes are needed. Even if there is no power of amendment in the governing document, there are statutory powers of amendment that trustees can usually rely on to make these changes. Any changes to either of those provisions require the Charity Commission’s prior consent. The Commission will want to know that the proposed changes are similar to the purposes being altered and necessary in light of current social and economic circumstances. Whilst going through that process can be time-consuming, ultimately it will help your charitable almshouses to better meet the needs of your local communities for many years to come.

posted 6 May 2026

Click to access the full list of Almshouse Association panel consultants. It is important that members satisfy themselves that the services, qualifications and relevant membership of professional bodies meet their particular needs.

Insuring listed buildings: why accuracy matters more than ever

This article has been provided by Association panel consultant, Rebuild Cost Assessment Ltd, a rebuild cost consultancy, to share with our members, particularly those that are responsible for listed buildings.

Would your insurance policy fully restore your listed almshouse if it had to be rebuilt exactly as it stands today?

Rebuilding must often be carried out “like-for-like”, using traditional materials and specialist craftsmanship. This makes accurate insurance far more complex and far more important.

Why listed buildings cost more to rebuild

Unlike modern properties, listed buildings are subject to strict conservation requirements. If damage occurs, repairs must typically match the original design, materials, and construction methods. That can mean sourcing specific stone, using lime mortar instead of cement, or employing skilled craftspeople such as stonemasons or heritage carpenters.

These requirements significantly increase costs. Materials are often scarce, labour is specialist, and projects take longer to complete. In some cases, rebuilding costs can far exceed what the property might sell for on the open market.

This is where many charities encounter risk.

Rebuild cost is not market value

Market value reflects land, location, and demand. Insurance, however, is based on rebuild cost, which is the total cost of reinstating the building, including demolition, professional fees, and compliance with current regulations.

For listed almshouses, the difference can be substantial. Relying on market value or outdated estimates can leave a property significantly underinsured.

The impact of underinsurance

Recent data from RebuildCostASSESSMENT.com (RCA) shows that 70% of UK properties are underinsured. For listed properties specifically, that rises to 78% underinsured. On average, underinsured buildings are covered for just 67% of their actual rebuild cost.

This becomes critical when the “average clause” is applied. Most building insurance policies include this condition, which reduces a claim in proportion to the level of underinsurance.

For example, if a building is insured for £1,000,000 but the true rebuild cost is £1,500,000, it is only insured for 67% of its value. A £300,000 claim could therefore be reduced to £200,000, leaving a £100,000 shortfall.

For a charity, that gap can be difficult to absorb and may delay or limit reinstatement.

Why sums insured fall behind

Even when cover was once accurate, it can quickly become outdated. Construction costs continue to rise, and listed buildings are particularly sensitive to increases in specialist labour and materials.

Works to improve energy efficiency or maintain heritage features can also increase rebuild costs. If these changes are not reflected in the sum insured, underinsurance can develop over time.

Practical steps for almshouse charities

  • Obtain a professional rebuild cost assessment for listed properties
  • Review valuations regularly (at least every three years, or after major works)
  • Ensure the sum insured reflects specialist materials, labour, and professional fees
  • Do not rely on index-linking alone to maintain accuracy

For listed almshouses, getting the sum insured right is essential to protecting both the building and the residents who rely on it.

Almshouse Association members receive preferential rates at RebuildCostASSESSMENT.com using code *Almshouse20*.

posted 6 May 2026

Click to access the full list of Almshouse Association panel consultants. It is important that members satisfy themselves that the services, qualifications and relevant membership of professional bodies meet their particular needs.

The Almshouse Association Property and Development team

We are delighted to share that two exceptional volunteers have recently joined our property support team.

As listed and older buildings become increasingly costly to manage, yet remain vital to the communities they serve, we are especially fortunate to have the support of two highly experienced property volunteers.

Learn more

Stewardship across centuries: The formation of MY Trust

On 1 April 2026, two of the West Midlands’ most historic charitable organisations came together in a merger that reflects both deep roots and a forward‑looking vision. The union of Sir Josiah Mason Trust (SJMT) and the Yardley Great Trust Group bring together nearly a thousand years of charitable legacy, creating a stronger platform to meet modern social needs while safeguarding centuries of generosity.

Sir Josiah Mason Trust was formally established in 1868, but its charitable roots lie earlier still. Sir Josiah Mason, a Birmingham industrialist and philanthropist, believed deeply that secure housing and access to education were fundamental to human dignity. That belief continues to shape the Trust’s work today, not only through its own almshouse provision but also through its stewardship of other historic charities that share allied purposes, including Holy Trinity Heath Town Charity, Holte & Bracebridge Charity, Thomas Banks Almshouses and Oak Tree House Trust. Each has its own distinct history and charitable intent, yet all are united by a common commitment to providing secure homes, support and care for people in need.

The Yardley Great Trust Group was not the product of a single benefactor but the result of nearly 700 years of local generosity. Its earliest foundations date to 1355, when land was gifted to be held in trust for the benefit of the parish. Over succeeding centuries, numerous benefactors added almshouses, bread charities, clothing funds, schools and later housing for older people. These modest yet vital gifts sustained generations in the absence of any formal welfare system.

By the twentieth century, the Yardley charities had expanded into residential and nursing care, responding to changing patterns of need through organisations such as Colehaven, Grey Gables and Carrs Lane Homes. Though founded separately, each shared a commitment to secure, dignified homes and compassionate care. Gradually, these charities were brought together, forming the modern Yardley Great Trust Group, uniting historic endowments with contemporary governance.

The merger with Sir Josiah Mason Trust brings these traditions together under MY Trust (Mason Yardley Trust). Crucially, this is not a break from the past but a strengthening of it. The merger safeguards historic endowments, aligns charitable purposes and provides the resilience needed to meet modern regulatory, financial and service expectations. 

Reflecting on the significance of the merger, David Healey, Chief Executive of MY Trust, says:

“This merger is about stewardship in its truest sense. Both Trusts and our linked charities were founded to ensure that generosity given in one generation could continue to support those in need centuries later. By coming together, we are protecting those legacies while creating an organisation strong enough to face the challenges of today and tomorrow.”

The new Trust stands as a living demonstration of continuity: medieval land gifts meeting modern housing standards; historic charitable provision aligned with contemporary care and support. It is proof that almshouses are not relics of the past, but enduring institutions capable of renewal, relevance and lasting social value when guided by principled governance and shared purpose.

Contributor: David Healey | Chief Executive of MY Trust

posted 6 May 2026

Association co‑sponsors Housing LIN 2026

We were honoured to co‑sponsor the Housing LIN 2026 Annual Conference in Bristol last week.

Our CEO, Nick Phillips, was delighted to reconnect with sector colleagues and long‑standing friends, while also hearing from a range of inspiring speakers focused on improving housing options for older people.

Reflecting on the day, Nick said: “It was fantastic to take part as first-time sponsors. The event brought together professionals across the sector who shared such interesting and informative evidence about improving housing for older people.”

We extend our congratulations to Housing LIN for delivering an insightful, and uplifting conference. It was a privilege to be involved.

posted 23 March 2026

Small Charity Week: Big Impact

NCVO has announced that they have once again partnered with Big Give and Global’s Make Some Noise to deliver the Small Charity Week 2026 match funding campaign – with applications now open and closing at 17.00 on 11 February 2026.

Find out more and submit your application

What’s the campaign about?
The campaign helps small charities maximise donations through match funding, providing vital unrestricted income. Thanks to match funding from Champion funders, including players of People’s Postcode Lottery, public donations made during the campaign will once again be doubled.

Plus, this year, it will expand to support more charities than ever before, including – for the first time – UK-based organisations working internationally, with increased funding also available for eligible charities in Scotland and Wales.

When does the campaign run?
The Small Charity Week 2026 match funding campaign will run from 22–29 June 2026, aligning with Small Charity Week – our national awareness week celebrating the essential role of small charities across the UK.

Who can apply?
Small charities with an annual income between £5,000 and £1 million across the UK, including those working internationally, are encouraged to apply.

How did the campaign perform last year?
In just seven days, the 2025 campaign raised £1.84 million, supporting 189 small charities through 9,208 donations. Through match funding, most charities received higher-value donations and connected with new supporters.

Apply by 11 February 2026

NCVO encourages small charities to take advantage of this opportunity and apply today. Please share with others in your network who may benefit

Leigh Brimicombe, Chief Influencing Officer, NCVO
Registered Charity No. 225922

posted 22 January 2026

New Fundraising Code

What trustees need to know

The Fundraising Regulator has introduced a new Code of Fundraising Practice, which came into effect on 1 November 2025.

This Code sets out the standards that charities should follow when raising funds, ensuring that fundraising is honest, respectful and safe, for both donors and fundraisers.

What has changed?

  • Principles-based approach: The new Code focuses on broad principles rather than detailed rules. Charities are expected to act reasonably, transparently and responsibly in all fundraising activities.
  • Modern fundraising: Guidance now includes online donations, contactless payments and unmanned collection points, reflecting how people give today.
  • Fundraiser protection: Charities must take steps to ensure staff and volunteers are safe and supported while fundraising.
  • Third-party fundraising: Any outside companies or platforms raising money on the charity’s behalf must be properly vetted and monitored.

What this means for almshouse charity trustees

Trustees play a key role in ensuring the charity meets the new standards. Trustees should:

  1. Familiarise themselves with the new Code and the main changes.
  2. Review current fundraising activities, including events, online campaigns and collection boxes, to ensure they meet the new standards.
  3. Update policies and procedures to reflect the Code, including risk assessments and oversight of third-party fundraisers.
  4. Support staff and volunteers, ensuring they are trained, safe, and confident in fundraising activities.
  5. Keep clear records of fundraising practices, decisions, and monitoring activities.

Support for Charities

The Fundraising Regulator has produced helpful Code Support Guides to make it easier for charities to understand and apply the new standards in everyday practice.

https://www.fundraisingregulator.org.uk/code/code-support-guides

In addition, the Regulator offers a Code Advice Service, where you can ask specific questions about how the Code applies to your charity’s fundraising work.

https://www.fundraisingregulator.org.uk/about-fundraising/code-advice-service

Why this matters

Following the new Code is not just about compliance; it’s about maintaining public trust and demonstrating that your charity is transparent, ethical and responsible in its fundraising.

By taking a proactive approach, trustees can ensure that all donations are raised in a manner that reflects positively on the charity and the wider sector.

https://www.fundraisingregulator.org.uk/code

posted 11 December 2025

Charities Statement of Recommended Practice (SORP)

The Charities Commission released SORP 2026 at the end of October which will take effect for accounting periods starting or after 1 January 2026.

The SORP is relevant to those charities that prepare accruals accounts. It is not relevant for charities who prepare cash-based Receipts and Payments accounts.

Key changes include a three-tier reporting regime and changes to lease accounting and income recognition.

1. Three-tier reporting

The reporting requirements of charities will depend on which tier the charity is classified. The higher the tier, the increased disclosure and presentation requirements:

Tier 1 – for charities with annual gross income up to £500,000

Tier 2 – for charities with annual gross income between £500,001 and £15,000,000

Tier 3 – for charities with annual gross income above £15,000,000.

For example, only Tier 3 charities, plus those Tier 1 and Tier 2 who do not qualify as ‘small entities’ under FRS 102, will be required to prepare a cash flow statement.

However, all charities must link the narrative report to the financial statements, reconcile reserves figures to the accounts, report on volunteers’ activities and explain the charity’s plans for the future. In addition, larger charities will be required to discuss environmental, social and governance matters.

Further details are available at: summary-of-changes-sorp-2026-pdf

Please note that these tiers are different to the recently announced changes to accounts examinations, which are effective for accounting periods that end or after 30 September 2026.

2. Lease accounting

The SORP adopts the latest requirements of FRS 102 on lease accounting and will require charities to account for most operating leases on the balance sheet. As a result, charities with leased assets will see an increase in assets and liabilities in the balance sheet. There will also be changes in the amount and the timing of when charges are made to the statement of financial activities.

3. Revenue recognition

The SORP adopts the latest requirements of FRS 102 on revenue recognition and adopts a five-step model for recognising revenue. This might mean that charities may need to recognise revenue differently under the new SORP.

A full copy of the SORP is available at: charities-sorp-2026-1

posted 4 December 2025

TV Licensing | Stay scam safe this winter

Stay scam safe this winter – BBC TV licensing has sent out helpful information on staying scam safe this winter which we have shared below:

Keeping the public scam safe this winter

Hello, from the TV Licensing Communications team.

You may not have heard from us before, but we are contacting you – and a range of other organisations we work with – to ask you to help protect TV Licensing customers from being scammed.

This newsletter contains a STOP, CHECK, ASK campaign toolkit. We encourage you and your organisation to download and share the campaign materials on your channels and with the public. If you require any further information, please contact tvlstakeholders@bbc.co.uk

Key Information

Throughout 2025, TV Licensing has become aware that the public continue to fall victim to increasingly sophisticated email and text scams – particularly scams that appear to be from TV Licensing, but are in fact fraudulent. 

TV Licensing message is simple.

STOP – Scammers will attempt to trick you into giving away your personal or bank details. Always be wary of letters, emails, texts or phone calls that promise you money or a refund.

CHECK – Has the sender spelt your name correctly, and are there any grammatical errors? You should also make sure they have included the correct licence number, which you can check on the TV Licensing website. Be wary though, recent email spoofs are using our official email addresses. If you click or tap the email address shown, it will reveal the actual email address being used. If this shows a different email, it’s proof it’s a fake.

ASK – If you are ever unsure about a communication you have received, it is always best to ask someone – perhaps a friend or trusted advisor. You can go to the TV Licensing website and sign in to your licence at tvl.co.uk/yourlicence to check if anything is wrong or call TV Licensing on 0300 303 9695 to speak with someone who can help.

FAQs

What if you’ve already entered your personal details on a suspicious site? Report it to Action Fraud or call them on 0300 123 2040. If this included card or bank account details, talk to your bank immediately.

How do you report a scam email?

Protect your information by sending any scam or suspicious emails to report@phishing.gov.uk and the National Cyber Security Centre will investigate. If the email links to a scam website it will be blocked or taken down.

How do you report a scam text message?

Help stop the scammers by sending a photo or screenshot of the scam text message to textscam@tvlicensing.co.uk

How you & your organisation can keep the public scam safe

1. Promote and amplify STOP, CHECK, ASK on your social media channels  

TV Licensing has produced a suite of content for your organisation to use on social media channels. The images are available in different formats and we welcome you to download and use them.

Also featured is a document containing supporting text which you can use alongside the images. Please use the hashtag #StopCheckAsk and support year-round and regularly.

The content can be downloaded via the button below and scrolling to the scams section

2. Be aware of misleading websites  

TV Licensing has been made aware of websites offering a paid service to purchase, renew, or cancel your TV licence. These websites, such as mylicenceassistant.co.uk, have no affiliation with TV Licensing and do not act on behalf of TV Licensing. We urge the public to visit the official TV Licensing website at tvlicensing.co.uk, where TV licences can be purchased, updated, or cancelled for free. 

3. Watch and share the TV Licensing anti-scam Help Video  

TV Licensing has a dedicated anti-scam Help Video which we welcome you to share with the public via social media, newsletters, and on your website.

4. Share the TV Licensing anti-scam website page  

You can also find more information about how to avoid scams and how to report one on the TV Licensing anti-scam web page. Share this page with the public via online and offline channels. 

5. Download and share the TV Licensing STOP, CHECK, ASK leaflet

The TV Licensing STOP, CHECK, ASK leaflet explains what a scam email and text looks like and where to report it to. Please share this with the public via any offline and online channels.

Need further information? Contact TV Licensing

If you are interested in learning more about the support available from TV Licensing, contact the Communications team at tvlstakeholders@bbc.co.uk  

posted 26 November 2025

New Fundraising Code

What Trustees Need to Know

The Fundraising Regulator has introduced a new Code of Fundraising Practice, which came into effect on 1 November 2025.

This Code sets out the standards that charities should follow when raising funds, ensuring that fundraising is honest, respectful, and safe—for both donors and fundraisers.

What Has Changed?

  • Principles-Based Approach: The new Code focuses on broad principles rather than detailed rules. Charities are expected to act reasonably, transparently, and responsibly in all fundraising activities.
  • Modern Fundraising Covered: Guidance now includes online donations, contactless payments, and unmanned collection points, reflecting how people give today.
  • Fundraiser Protection: Charities must take steps to ensure staff and volunteers are safe and supported while fundraising.
  • Third-Party Fundraising: Any outside companies or platforms raising money on the charity’s behalf must be properly vetted and monitored.

What This Means for Trustees

Trustees play a key role in ensuring the charity meets the new standards. Trustees should:

  1. Familiarise themselves with the new Code and the main changes.
  2. Review current fundraising activities— including events, online campaigns, and collection boxes, to ensure they meet the new standards.
  3. Update policies and procedures to reflect the Code, including risk assessments and oversight of third-party fundraisers.
  4. Support staff and volunteers, ensuring they are trained, safe, and confident in fundraising activities.
  5. Keep clear records of fundraising practices, decisions, and monitoring activities.

Support for Charities

The Fundraising Regulator has produced helpful Code Support Guides to make it easier for charities to understand and apply the new standards in everyday practice.
You can find them here: https://www.fundraisingregulator.org.uk/code/code-support-guides

In addition, the Regulator offers a Code Advice Service, where you can ask specific questions about how the Code applies to your charity’s fundraising work.
Find out more here: https://www.fundraisingregulator.org.uk/about-fundraising/code-advice-service

Why This Matters

Following the new Code is not only about compliance, it’s about maintaining public trust and demonstrating that the Almshouse Association is transparent, ethical, and responsible in its fundraising. By taking a proactive approach, trustees can ensure that all donations are raised in a manner that reflects positively on the charity and the wider sector.

For more information, trustees can view the full Code on the Fundraising Regulator website.

posted 17 November 2025

How almshouses are offering security beyond the property ladder

In a world where getting on the property ladder feels increasingly out of reach, more women are rethinking what “home” really means.

For writer Claire Weekes, letting go of the pressure to buy has brought a new kind of freedom – one rooted in choice, not compromise. And for others, like teaching assistant Catherine Turner, that freedom has taken the form of something unexpected: an almshouse.

These centuries-old charitable homes, once thought of as a last resort, are being rediscovered as a modern solution to affordable housing, offering stability and a genuine sense of community. With demand for alternative housing on the rise, almshouses are quietly proving that security doesn’t have to come with a mortgage.

“The building is beautiful and there’s a great sense of community here. It feels like a home for life.” — Catherine Turner

Read Claire Weekes’ full article in Woman & Home [here]. Our thanks to Woman & Home for kindly providing us with a copy to share.

posted 30 October 2025