BALANCE SHEET as at 31 December 2009 - Joseph Rowntree ...

Joseph Rowntree Housing Trust
Registered Charity
21 Trustees' and Directors' Emoluments (continued)
All of the Directors are ordinary members of the pension scheme.
Staff are employed by the Joseph Rowntree Foundation (JRF). Costs are apportioned between JRF
and the Trust on the basis of an estimated division of time. Total staff costs, including those shared
with JRF, during the year, were:-
The number of Directors of the JRF for whom a percentage of emoluments (excluding pension
contributions but including benefits in kind) was apportioned to the Trust fell in the following ranges
was:-
2009 2008
£55,001 - £60,000 - 1
£65,001 - £70,000 2 -
£70,001 - £75,000 2 2
£85,001 - £90,000 1 -
£90,001 - £95,000 - 1
£115,001 - £120,000 - 1
£145,001 - £150,000 - 1
£150,001 - £155,000 1 -
A loan to one of the Directors for a car required for business purposes was outstanding at the
beginning and end of the year. The details of the loan, for which a commercial rate of interest is being
charged are:-
Sum advanced 4,865
Repayments (2,820)
Balance at 31 December 2009
2,045
£
22 Staff Costs
2009 2008
£'000
£'000
Wages and salaries 10,620 9,229
National Insurance contributions 760 674
Other pension costs (Note 23) 663 666
12,043 10,569
The average weekly number of persons, including part time staff, employed by JRF in conjunction with
the Trust during the year was 590 (2008: 494). £9,553,000 (2008: £8,116,000) of the staff costs was
apportioned to the Trust.
The average number of full time equivalent employees, based on a working week of 35 hours, was 446
(2008: 396).
23 Pension Costs
The Trust participates in the Social Housing Pension Scheme (SHPS). SHPS is a multi-employer
defined benefit scheme where the share of assets and liabilities applicable to each employer is not
identified. Accordingly, the Trust accounts for its pension costs on a defined contribution basis in
accordance with Financial Reporting Standard 17.
22