In preparing charity financial statements, trustees are required to follow the methods and principles of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP). Periodically the Charities SORP is updated to reflect changes to UK Accounting Standard FRS 102.

On 28 March 2025 the SORP-making body launched its public consultation on the next version of the Charities SORP. The new version incorporates two significant changes in relation to lease accounting and revenue (income) recognition.

• Under the new SORP, all leases, including most operating leases (e.g. property leases, car leases) will be on the balance sheet. As a result, there will be an increase in recorded assets and liabilities on the balance sheet.

• Also, under the new SORP, there will be a new revenue recognition model to be applied. This will establish when income can be recognised in a charity’s books.

For many charities, the new SORP will have little effect on their reported numbers, but for others, the effect may be significant. We would recommend discussing with your independent accountants or auditors whether any change to your reported numbers is likely under the new SORP and what work will be required to comply with the new SORP.

• Further details can be found here:  Home – SORP

The SORP-making body has invited comments on this latest Exposure Draft SORP. The deadline for comments is 20 June 2025 and further information can be found here: Invitation To Comment – SORP

The new SORP is expected to be effective from January 2026.

See also: Updated SORP: charities encouraged to respond to consultation and be ready for change – GOV.UK

posted April 2025

Nick Phillips, CEO of The Almshouse Association was delighted to be asked to present at the SAVA Annual Conference in Kenilworth Warwickshire, to highlight the heritage and impact of almshouses over their one thousand year history.

There were a great number of questions coming from the many surveyors attending so it was a good opportunity to highlight both the benefits of almshouses and how their inclusive architecture has a positive impact on the wellbeing of residents.

posted 31 March 2025

It is with great sorrow that we let our members know about the loss of a great champion of the almshouse movement, Richard Knipe who died on 27 February 2025.

Richard was well known as a leading light in the almshouse movement, joining the Association in June 1999 as Trustee and Director, then board member of The Almshouse Association, later appointed as Chairman of the Finance and General Purposes Subcommittee. Richard was also a much valued and longstanding Clerk of The Spalding Town Husbands almshouse charity.

Professionally, Richard was a solicitor in Spalding from 1973 to 2012, originally for B Smith and Co and then for Knipe Miller and Co from 1991. Through his work and legal experience, The Almshouse Association was robustly supported by Richard whose advice and guidance on legal and financial matters, combined with a strong moral compass, was invaluable.  

Richard worked hard for almshouse charities and their residents and was much respected by those with whom he worked. Above all, however, Richard was a great friend to many, and we will miss his friendship enormously.   

Richard had a great love for sport, playing hockey and cricket and took up golf in later years. In retirement, Richard pursued his interests in travel and walking, often combined on walking holidays in Germany and Turkey and he also took up ballroom dancing. 

Richard leaves his wife, Olivia, son, Matthew and daughter, Stephanie who are very much in our thoughts at this time.

March 2025

Dear Members

We are excited (tinged with a little sadness) as we embark on a new chapter in the history of The Almshouse Association.

For some time, we have been searching for a new home, as our long-established offices in Billingbear no longer meet the needs of our growing team and our members. The space is too small and inefficiently designed, and its remote location has posed ongoing challenges.

Billingbear, however, has been more than just an office—it was a generous gift from the visionary almshouse champion, Leonard Hackett, and his family. In addition to our office, they entrusted us with their family home next door, which has provided a valuable source of rental income for the Association over the years. Their generosity has been a cornerstone of our journey, making our departure from Billingbear so bittersweet.

After exploring nearly 40 potential locations, we are delighted to have secured a remarkable new office in the heart of Windsor, just 200 yards from the Castle.

It comprises two 3,000 sq. ft. properties that require significant refurbishment, with one of the buildings being a detached office within the grounds of the main office, offering a significant future rental income. We were fortunate to acquire the site ahead of auction, allowing us the opportunity to reimagine the space and with some remedial work, secure a tenant for the adjoining building.

So, why the hint of sadness?

Leaving Billingbear feels like saying goodbye to a significant part of our history, particularly our connection to Leonard Hackett. However, we are proud to honour his legacy by naming our new headquarters Leonard Hackett House, with the adjacent office to be known as The Keep. The sale of the Billingbear site, including both the office and house, will help finance our move, ensuring a strong and sustainable future for the Association. 

This transition represents an incredible opportunity. The new property will allow us to increase our rental income by 400%, helping to secure the Association’s financial stability for the next 50 years. While we cannot know for certain what Leonard Hackett would have thought, we hope he would see this as a progressive and necessary step for the Association that he helped to shape.

Renovations are now underway, with completion expected by the end of September. We will keep you updated on our progress and look forward to welcoming our members to Leonard Hackett House in the near future.

Warmest regards

Nick Phillips
CEO of The Almshouse Association

Be a part of our almshouse movement timeline!

To ensure we capture the wonderful legacy of almshouses and honour the movement, we are planning a timeline on the interior walls of our new office. It will showcase the rich history of the almshouse movement – from its origins over a thousand years ago to today – and we need your help!

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Do you have old photos of your almshouses?

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Inspirational quotes from benefactors and/or residents?

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We’d love to feature them!

Please send in your contributions to karenmorris@almshouses.org for a chance to be included.*

* While we can’t guarantee every submission will appear on the final display, all contributions will be carefully archived and may be used for future marketing and promotional materials, with your consent.

March 2025 – A message to all member charities that have almshouse insurance with Higos Insurance Brokers, now known as Brown and Brown.

posted 20 March 2025

Entries now open for the 2025 Architecture Today Awards.

Has your almshouse recently completed a development?

Architecture Today are now accepting entries for their 2025 awards.

19 March 2025

18 March 2025: A summary of the latest UK Government policy changes and news.

1. Affordable Homes Programme Funding

An additional £300 million has been allocated to the existing affordable homes programme, aiming to deliver approximately 2,800 new homes, with more than half designated for social rent. This funding is part of the government’s broader strategy to address housing shortages and affordability.

2. Right to Buy Scheme: Clarification for almshouses

11^th March 2025: Thanks to a question raised by Sarah Gibson MP – The Government has reaffirmed that almshouses remain exempt from the Right to Buy scheme, with no plans to alter this exemption. This ensures that properties, such as almshouses, specifically designated for charitable housing purposes, are exempt from the Right to Buy. Matthew Pennycook confirmed that The Government has no intention of changing this status.

3. Renters’ Rights Bill

In its current form, this does not affect almshouses as they operate under Licenses not Assured Shorthold Tenancies.

4. Government response to the NPPF consultation

The Government response to the NPPF Consultation recognises all the hard work that members have put in to help raise the profile of almshouses and seek changes to Government Policy around planning, but it falls short of supporting the proposed changes.

The public final version of the response carries more detail about the position of almshouses in the eyes of Government than the draft version, detailing that:

Almshouses are not Community Housing because residents do not have a say in the running of them, they are run by a Board of Trustees.

“Having carefully considered responses, Government will not extend the definition to capture almshouses. While almshouses make a valuable contribution to the provision of affordable housing for those in particular need, the almshouse model differs fundamentally from community-led housing. Developments are taken forward by the board of an almshouse charity rather than by the prospective residents, and the residents are not automatically entitled to become voting members of the body that controls the homes.”

This issue has never been raised with Nick Phillips, CEO of The Almshouse Association and he has meetings booked with MHCLG and Charity Commission to discuss.

In summary:

The Almshouse Association believes that the Government wants to find a way of supporting almshouses. There is a concern, however, that changing the policy in almshouses’ favour allowing them to be recognised as Affordable Housing to receive S106 and other support, would mean that local Councils will be required to carry out their own due diligence. If the Government sticks to its current position, however, The Regulator takes the responsibility for due diligence.

The Government response recognises the value of a Code of Practice and we should pursue this long term as it will remove some of the reticence of Local Councils in supporting unregistered almshouses. The Almshouse Association will be working with LGA (Local Government) on this.

Way forward:

To persuade the government to change its position on the classification of almshouses within the National Planning Policy Framework (NPPF), particularly with regard to their exclusion from the definition of “community-led development,” we can draft a multi-point plan that emphasises the unique role of almshouses, the benefits they provide, and the implications for local communities. This plan will also suggest potential changes in policy that consider the evolving landscape of community-led housing, Section 106 Agreements, and the government’s devolution agenda.

We believe that:

• Government is inconsistent with message. Recent summary from Government places the reason for almshouses not being supported in the NPPF is their Governance structure. A structure determined by charity law. Government already supports almshouses when they are Registered Providers and all operate in the same model.
• Government does not understand why all almshouses don’t become regulated
• Government has asked MHCLG to try and find a solution
• Charity Commission support the principle of almshouses recognised in NPPF
• All our members support the proposal for almshouses to be recognised in NPPF
• All MPs engaged support almshouses in their request to be recognised in NPPF
• TAA will consult on the introduction of a Code of Practice

5. Consultation: Supported Housing

The Government has issued a consultation on  Supported Housing (Regulatory Oversight) Act 2023.  The consultation seeks views on how the Government will implement the measures and inform the drafting of regulations and guidance on the Act. The Act focuses on three sections: the licensing regime, National Supported Housing Standards and proposed changes to Housing Benefit.

It is a long form (see link below), however, if you are a registered Supported Housing Provider or Exempt please do consider either responding directly or let us know your thoughts and we can respond for all.

Link to Consultation: Supported Housing (Regulatory Oversight) Act 2023 – Consultation

What does it mean for almshouse charities?

As registered charities, almshouses may be classed as ‘supported exempt accommodation’ and fall under the jurisdiction of this Act. The Government is proposing that the licensing regime it introduces under powers in the Act will apply to all types of supported housing set out in the Act.

Questions to consider and key areas potentially relevant to almshouse charities

Note: All questions include a tick box (strongly agree to strongly disagree) and long-form answer component (2000 CHARACTERS)

A. National Supported Housing Standards and Principles:

• Consultation Questions: Questions 5 to 33 seek views on the proposed National Supported Housing Standards, which aim to ensure quality support services in supported housing.
  
  While these standards are designed for supported housing providers, almshouse charities offering housing with support services might find these standards relevant.

B. Licensing Regime Details:

• Consultation Questions: Questions 34 to 44 delve into the specifics of the licensing regime, including conditions, exemptions, administration, and enforcement.
  
  Almshouse charities providing supported housing could be affected by these licensing requirements.

C. Planning Use Class for Supported Housing:

• Consultation Questions: Questions 45 to 49 discuss the creation of a new planning use class for supported housing.
  
  This could impact the development and planning processes for almshouse charities involved in providing supported housing.

posted 18 March 2025