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:

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

Policy & Governance update: December 2025

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

1. Housing Qualifications – Competence and Conduct Standard

The Government has directed the Regulator of Social Housing to produce a standard for registered providers. The Government has directed that the standard must:

apply to senior housing managers and executives and service providers
have written policies setting out the model approach to learning and development, appraising staff, and managing poor performance etc.
adopt or develop an appropriate code of conducts for those staff
give tenants meaningful opportunities to influence and scrutinise the development of the policy, and decisions relating to the code of conduct, and ensure they are made accessible to tenants and kept up to date and fit for purpose
secure that their Senior Housing Executives and Senior Housing Managers have, or are working towards, a specified qualification, or type of qualification, in housing management and take steps to secure that Relevant Managers of their services providers also gain a specified qualification.

The standard will come into force in October 2026, with a transition period before all relevant staff must have or be working towards an appropriate qualification. The transition period is 3 years for large registered providers and their services providers (1,000 homes or more) and 4 years for small registered providers and their services providers (under 1,000 homes).

Most importantly, it sets out the criteria for who the standard will apply to. Following extensive engagement on behalf of the charity housing sector, The Almshouse Association is pleased to confirm that it will now, not apply to unpaid volunteers (trustees). Clerks and Wardens will also be exempt under certain circumstances – where they do not have direct management responsibilities. The Almshouse Association is preparing a toolkit for Registered Providers to assist with assessing if their staff are included.

For more information, please visit the Government website here.

2. Charity Commission Update

Dame Julia Unwin has been appointed as Chair of the Charity Commission from 1 January 2026.

The appointment, by the Secretary of State, is for a 3-year term from 1 January 2026 to 31 December 2028. Dame Julia Unwin’s appointment was endorsed by the Culture, Media and Sport Committee.

3. Autumn Budget

Chancellor Rachel Reeves delivered the Autumn Budget 2025 on 27 November 2025. Changes relevant to charities include:

a new VAT relief from 1 April 2026 for business donations of goods to charity and
the introduction of legislation to strengthen the charity tax rules on tainted donations, approved investments and non-charitable expenditure.

Other housing related changes include the expansion of the Warm Home Discount Scheme to a further 3 million of the poorest households.

The Chancellor has also axed the ECO scheme and removed other legacy costs from bills, estimated to cut £150 from the average household energy bill from April 2026.

The Budget document can be viewed here and the wider collection of published materials here.

4. Financial Thresholds in Charity Legislation

The Government has published its response to the April 2025 consultation into financial thresholds in charity law. For existing charities:

the thresholds for preparing an annual return and filing an annual report and accounts with the Charity Commission will be retained at current levels;
there are increases for a number of accounting thresholds
there will be an increase to the daily/annual exception for professional fundraisers.

The changes will require secondary legislation and is not expected to come into effect before 1 October 2026. For new charities, the current registration thresholds of £5,000 (and £100,000 for excepted charities) will remain the same. Implementation of the changes will be accompanied by updated Charity Commission guidance in the new year.

Merry Christmas and a Happy New Year!

Thank you to everyone who has read our Policy and Governance updates this year. For any inquiries or support with policy and governance, please do contact Alice Morrey on alicemorrey@almshouses.org

posted 11 December 2025

Honouring a legacy of care

Mary Bailey’s 28 Years at Hibbert Street Almshouses

The Hibbert Street Almshouse in Luton, Bedfordshire, has recently said goodbye to its long-serving Trustee and Chair, Mary Bailey, and is proud to celebrate her years of commitment with a look back at her contributions and some treasured photos.

A journey rooted in compassion

Mary’s involvement with the almshouses followed a distinguished career as an NHS Nursing Sister in Accident and Emergency. When invited to become a trustee of the historic almshouses, affectionately known as “The Cottages”, she saw an opportunity to continue the values of compassion and community that had guided her professional life.

Founded in 1898 to provide security and dignity to Lutonians facing hardship, the almshouses have evolved over time. Today, they offer 24 modern flats for men and women seeking independent living with support close at hand. Despite these modernisations, the mission has remained steadfast: care, respect, and a welcoming home for those in need.

The Heart of Daily Life

For many years, the smooth running of the cottages has depended on the partnership between the live-in Warden and the Clerk to the Trustees. As one of seven trustees, Mary played a vital role in this structure, attending meetings, overseeing decisions and making frequent visits to residents. These visits, she says, were among the most rewarding aspects of her role, offering moments of connection, gratitude, and community spirit.

Mary with Pauline, the almshouse Warden who also retired.

A lasting impact

Mary’s leadership, including ten years as Chairman, left a profound and positive mark on The Cottages. Pauline De Le Sierra, the almshouse warden, who was also retiring, fondly recalls Mary’s unwavering commitment to residents’ wellbeing and her determination to keep the cottages comfortable and welcoming. Mary oversaw vital improvements, from repairs and refurbishments to window replacements, and fostered community links, working with groups such as the Rotary Club to provide outings and social opportunities for residents.

Community, pride and celebration

The cottages have long been known for their beautiful gardens, lovingly maintained by residents and proudly recognised with the Luton in Bloom trophy for three consecutive years in the mid-1990s. This tradition of gardening excellence continues today.

Over the years, the cottages have also welcomed notable visitors. Among them was TV personality Esther Rantzen, who visited during her campaign for MP and helped celebrate a resident’s 90th birthday with flowers donated by Vauxhall Motors, an occasion still remembered with affection.

Passing the torch

As Mary retires, she leaves behind a legacy defined by compassion, community, and a steadfast commitment to improving the lives of residents. She extends her warmest wishes to the current trustees and residents, expressing hope that the cottages will continue to flourish as a haven of dignity and care.

A legacy to celebrate

Mary Bailey’s 28 years of service to the Hibbert Street almshouses have shaped a community where residents feel valued, supported, and at home.

As she and Pauline step into retirement, their influence and dedication will continue to inspire all who work to preserve the spirit and purpose of the almshouses.

posted 11 December 2025

Association attends Charity Commission AGM

News Update: The Almshouse Association attends Charity Commission AGM 2025

Nick Phillips, CEO of The Almshouse Association, attended the Charity Commission’s 2025 Annual General Meeting at the Royal Society of Arts in London on Tuesday 9 December .

The event brought together charity leaders, regulators and sector representatives to reflect on the past year and look ahead to the Commission’s priorities for 2026 and beyond.

Highlights from the Charity Commission AGM 2025

The AGM opened with a comprehensive address from David Hodsworth CEO of the Charity Commission, who delivered a strong overview of the past year’s regulatory activity and outlined the Commission’s future plans for strengthening governance, transparency, and public confidence in the charity sector. Key themes included:

Increased support for trustees, including new guidance and digital tools designed to simplify compliance and improve governance.
A continued focus on accountability and public trust, reinforcing the importance of robust reporting and responsible leadership.
Commitment to modernising regulatory systems, with improvements to the Charity Commission’s digital services aimed at reducing administrative burdens for charities.
Strengthening oversight and promoting good practice, particularly around financial resilience, safeguarding, and responsible fundraising.

Engagement with Sector Leaders

During the event, Nick Phillips met with several senior figures in the charity and regulatory community, including:

Mark Simms, Chair of The Charity Commission
David Holdsworth, CEO of The Charity Commission
Paul Latham, Policy Director of The Charity Commission
William Byrne and Nia Jones, Case Managers at the Commission
Gerald Oppenheim, CEO of the Fundraising Regulator
Sir Stephen Bubb, Executive Director of the Gradel Institute of Charity at New College, Oxford

These conversations offered valuable opportunities to discuss issues affecting almshouses, explore future collaboration, and raise awareness of the sector’s contribution to community wellbeing and supported housing.

posted 11 December 2025

Advocating for fair housing funding

On 3 December 2025, Nick Phillips, CEO of The Almshouse Association, attended the AGM and APPG on Housing and Care for Older People at the House of Lords.

The meeting underlined a growing shortage of suitable housing for older people across the UK and stressed that any National Housing Strategy must include targeted funding and planning measures to enable much-needed development, particularly of affordable homes for older residents.

Speaking on behalf of The Almshouse Association and the newly formed Charity Housing Alliance, Nick called for fair access to Homes England and Section 106 funding. He emphasised that many small charities and community-led housing providers are currently excluded from these opportunities simply because of their size, despite their vital role in meeting local housing need.

posted 4 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

Historic Sherborne almshouse artwork sells for £5.2m to secure its future

BBC News and several other outlets have been reporting that an almshouse charity discovered one of its artworks is valued at £3.5m, which has now sold for £5.2m.

St John’s Almshouse in Sherborn, Dorset, a Grade I listed almshouse, with its history closely entwined with Sherborne Abbey and reaching back to the time of King Stephen, is now facing the painful necessity of parting with “a piece of the family silver”: a 15th-century painting of great historic value. The buildings, though cherished, have become financially unsustainable to maintain, placing their very status as functioning almshouses under real threat, with residents losing their homes.

Nick Phillips, CEO of The Almshouse Association, spoke with bittersweet clarity about the decision:

“It is profoundly sad that such a wonderful work of art must be sold. Yet these almshouses have offered refuge and dignity to people in need since the 11th century. They are not only part of our national heritage, but they also remain living, life-enhancing homes for some of the 36,000 residents we support across the UK. Unlike many historic buildings, almshouses are not museums; they are places of safety, warmth, and belonging for people in housing need. The cost of sustaining Grade I listed buildings is immense, but the cost of losing their purpose after centuries is far greater. Without this sale, these historic almshouses could cease to operate as homes, becoming a museum piece or private dwelling. The funds raised will enable the charity to build six new almshouses for local people facing housing hardship, ensuring that the spirit and purpose of this remarkable site endures.”

posted 3 December 2025, updated 4 December

Charitable Housing Leaders and Parliamentarians unite to tackle the UK housing crisis

November 2025: Charity leaders and parliamentarians convened in Westminster to explore how a more coordinated and collaborative approach can help address the UK’s escalating housing challenges. Bringing together representatives from across the charitable housing sector, the discussion centred on strengthening collaboration, enhancing recognition, and securing the support needed for charities to continue their vital work.

Key themes included the importance of ensuring that smaller housing charities operate within a fair and proportionate regulatory framework, as well as the need for a broader understanding of the sector’s unique contribution to community-led, affordable housing solutions.

Organised by The Almshouse Association and chaired by housing advocate Lord Best, the roundtable signals the start of a new chapter of partnership between charitable housing providers, policymakers, and regulators – strengthening the sector’s role in delivering homes where they are needed most.

“It is vital that we collectively maximise the opportunities in the charity sector to build more quality affordable homes. The winners, when we get this right, will be residents, communities and the state. Bringing together leaders from across the charity housing sector was a vital first step as we enter a new chapter of collaboration. Together, we will raise the profile of the sector and ensure its contributions are recognised, valued, and supported.” Nick Phillips

posted 27 November 2025

A cherished legacy

Our special Christmas fund that inspires 1000s of smiles – year after year

For more than 70 years, our Christmas legacy fund has brought warmth and joy to older almshouse residents across the country. Its origins trace back to the remarkable generosity of Major Alfred Ernest Allnatt, a successful businessman, philanthropist and long-standing friend of our founding General Secretary, Leonard Hackett.

Major Allnatt left a special Christmas legacy to ensure that almshouse residents aged 90 and over would receive a personalised Christmas gift each year. He asked that his involvement remain a secret until his passing in 1969 but his kindness has continued to shine every Christmas.

Thanks to his thoughtful gift and the careful stewardship of The Almshouse Association, this tradition still flourishes today. Each Christmas, nonagenarian residents receive a small gift voucher, a gesture that brings delight, dignity, and connection during the festive season. Last year alone, we sent out 693 vouchers, and we are often touched to receive photographs of residents proudly holding their Christmas gifts, which we share in our Gazette and on our website. This year, the number has grown to 815!

This enduring act of generosity is a powerful reminder of how one gift can touch countless lives.

Helping this tradition live on

As residents are living longer, and as demand grows, we now face increasing pressure to maintain this treasured tradition. The value of the vouchers has already had to be reduced to £15, and the Association currently meets an annual shortfall to keep the fund going.

To ensure this wonderful legacy continues for future generations, we warmly invite those who believe in the spirit of community, compassion and neighbourliness to support the Christmas Fund. Every contribution, large or small, directly helps us continue delivering a moment of joy to residents who have reached this special milestone age.

Your support will help keep Major Allnatt’s legacy alive spreading smiles each Christmas and honouring the values that define almshouses across the country.

If you would like to help sustain this tradition, please consider supporting the Christmas Fund today by contacting Almshousesupport@almshouses.org

posted 3 December 2025

105 Years Young – May Gilbert

Eventide Homes almshouse resident celebrates an incredible birthday milestone

Warmest birthday congratulations go to May Gilbert, a resident of Eventide Homes in Bournemouth, who celebrated her 105th birthday on 26 November 2025.

It was a truly special occasion, marked with a celebratory party at the Miramar Hotel in Bournemouth. May was delighted to honour such a remarkable milestone with her friends and family, celebrating both her long life and the strong community spirit that defines Eventide Homes.

May has been part of the Eventide Homes community for 33 years, during which time she has remained a well-known and much-valued resident.

May is pictured below with her granddaughter, Kim.