The Almshouse Association CEO, Nick Phillips, recently met with key partners at the Historic England Offices in London to discuss the forthcoming review of the Energy Performance Certificate (EPC)/ Minimum Energy Efficiency Standards (MEES) regulations, in collaboration with representatives from Historic England, the National Trust, The Crown Estate, CCLA, Church Commissioners, and others. The meeting focused on proposals under consideration by the Ministry of Housing, Communities and Local Government (MHCLG) and the Department for Energy Security and Net Zero (DESNZ), which include significant potential changes to the legislation.

Key elements of the proposals include:

• raising the spend cap to £15,000
• adopting a “fabric first” approach to energy efficiency
• extending the regulations to cover short-term lets.

These changes could have considerable implications for member charities. Throughout the discussions, we strongly advocated on all relevant aspects, making the case for the unique needs and circumstances of our members. While supporting the broader drive toward improved energy efficiency, we emphasised the importance of ensuring that almshouses remain financially sustainable.

We will be submitting a formal response to the consultation on behalf of our members, ensuring that your voices are heard in the regulatory process.

posted 10 April 2025

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

1. Spring Statement

On 26 March, Chancellor Rachel Reeves announced her plans for the UK economy in the House of Commons. Of note to our members are:

Welfare Reforms

• Health-related universal credit for new claimants, which was already due to be cut from £97 to £50 per week from April 2026 will now not rise with inflation until after 2030.
• Existing claimants’ health-related payments will be frozen at £97 per week until 2030, with a new top-up payment introduced for those with the most severe conditions.
• The standard allowance for universal credit will rise by £14 a week by 2030, instead of £15 a week.
• There will also be a stricter eligibility test for personal independence payments (PIP), the main disability benefit, from November 2026.

Social Housing

• As part of Plan for Change, the government are investing an additional £2 billion in social and affordable housing. This will be a top up to the Affordable Homes Programme ahead of the Spending Review in June.

2. National Wages and National Insurance

National Living Wage and National Minimum Wage increase on 1 April.

• The National Living Wage has gone up by 6.7%, from £11.44 to £12.21 per hour
• The National Minimum Wage for 18 to 20-year-olds has increased by 16%, from £8.60 to £10 per hour
• The National Minimum Wage for under-18s has gone up by 18%, from £6.40 to £7.55 per hour
• The apprenticeship rate, which applies to eligible people under 19 or those over 19 in the first year of an apprenticeship, has increased by the same amount

Employers’ National Insurance contributions increase on 6 April.

• the employers’ National Insurance rate went up from 13.8% to 15%
• the threshold that employers start paying National Insurance on an employee’s earnings fell from £9,100 to £5,000 a year
• the employment allowance has gone up from £5,000 to £10,500 a year – allowing organisations to claim back National Insurance up to the allowance limit
• the previous rule that employers with NICs liability of more than £100,000 per year could not claim the employment allowance has been scrapped.

3. The Heat Networks (Market Framework Regulations) (Great Britain) 2025

We recently published guidance on The Heat Networks (Market Framework Regulations) (Great Britain) 2025. Next year, the regulations are expected to come into effect and almshouse charities with communal boilers that provide heating to multiple occupancies will need to comply. It’s essential for these charities to be aware of their responsibilities under the new regulations. While some details are still uncertain, we’ve composed a fact sheet below with the information available so far.

Read it here.

4. Local Plans

Many neighbourhoods are updating their Local Plans. The Local Plan guides decisions on future development proposals and addresses the needs and opportunities of the area. These will often ask questions about the provision of social housing, and so members are encouraged to respond to planned surveys. These can be found on local county council websites and so it is worth checking with your local district council to see if you can get involved. By including a specific request to see almshouses form part of the Local Plan this can set a marker for future opportunities.

5. Consultations

There are a number of consultations currently available that members might be interested in.

• The SORP-making body has today launched its public consultation on the Exposure Draft SORP. The page also has steps charities should take to prepare for the new updates. We recommend if members are concerned they should speak to their accountants to make sure they are ready for the upcoming changes. For more information on these changes click here.

Deadline 20 June 2025.

• Improving the energy performance of privately rented homes in England and Wales – 2025 update. The government is seeking views on proposals to raise minimum energy efficiency standards (MEES) for privately rented homes in England and Wales by 2030.

Deadline 2 May 2025

• If you are a registered Supported Housing Provider or Exempt please do consider either responding directly or via the Association to the consultation on the Supported Housing (Regulatory Oversight) Act 2023.

Deadline 15 May 2025

6. Economic Crime and Corporate Transparency Act 2023

It is unlikely the Economic Crime and Corporate Transparency Act 2023 will apply to members. This is because the Act applies only to large organisations who satisfy the following criteria:

•  must meet two of three principles: turnover of more than £36 million, a balance sheet of more than £18 million and/or more than 250 employees.

However, our interpretation is that the most likely consequence of the Act is that if/when members file their accounts with Company House the system might look different than in previous years, as the Act requires a more proactive Companies House with the power to scrutinise and verify company information.

In this regard it might be best practice to ensure that:

• All members filing documents with Companies House are verified. This can be done via verifying their identity using the GOV.UK One Login either online or at the Post Office.
• The charity has an ‘appropriate address’ as the registered office and email. Under the Act, a PO box would no longer be acceptable for example. The addresses must be regularly checked for mail by the charity to be compliant.

Currently this process will be voluntary from 8 April 2025, but we believe that this may be mandatory in the future for new and existing directors (Autumn 2025, but no exact date given yet).

The act acknowledges that many charities will be too small to be regulated under the Act, and instead recommends that charities take appropriate steps to prevent fraud – new guidance has also been added to The Charity Commission’s internal financial controls on how to protect your charity from fraud.

If members require further, more professional legal advice, our panel of consultants might be best placed to help. They have all previously worked with and been recommended by other member charities. 

posted 8 April 2025

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