2025-08-31-accounts

REGISTERED COMPANY MUMBER.. 03270088 (England and Wales) REGISTERED CHARITY NUMBER: 1059302 REPORT OF THE TRUSTeES AND FINANCIAL STATEMEt FOR TrIE YEAR ENDED 31 A(IGIJST 2025 FOR HELIOS TRUST B￿SenS Chartsred cwt.fied Artountants ststutixy Aut1itors Eden House Two RNers Busne$5 Park Wthey Oxfordshrre OX28 4BL AF31Q8BD 2810Y2026 C(￿1P￿lEs HOUSE

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HEUOS TRUST CONTEiifs OF THE FIMANCIAL STATEMEMrs FOR THE YEAR ENDED 31 AUGUST 2025 Pagè R•fw•rtee and Administr*i¥é Details Report of the Trnste•s 2 to 3 Rewrt of t￿ Independenl Auditors Statement of Financial Activilies Balance Sheet Notes to the Financial Ststwients 9 to 13

HELIOS TRUST REFERENCE AND AOMIN1STRATV￿ DEfAILS FOR THE YEAR ENDED 31 AUGUST 2025 TRUSTEES MrA C H GLYdon OBE M¥s H M Kippax Professix G S F&l8r Mr l K Clements MST AGratt Mr V F B Giiffiihs Mr R Pinn3 REGISTERED OFFICE Ruskin Mll Old Bristc4 Road Nailsworth GlaJcesterMre GL6 OLA REGISTERED COMPANY NUMBER 0327C#)88 {EW8nd arhj Waknl REGISTERED CHARirY NUPABER 1059302 AUDITORS Chartered Certified Accountants S￿lutrAY Audrtofs Eden House Two RNers 8usir*ss Park wrtney Oxlordshirè OX28 4BL SoLIC￿oRs 69 Cartér Lane L￿dC EC4V SEQ 8ANKERS LW$ Bank Pk 12 Stroud Gthcester5li GL53BD Pag8 1

HELIOS TRUST (Re￿STERED NUIABER: 03270088) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 The twstees wh) a￿ akn fJirect¢ys ol Ihe charity for the wrwses of the c￿pan￿ Act 2006, present their repcfft with the financial stalernenls of the charity for the year ended 31 August 2025. The trustees have adopted the provishjns of Accounting aTh1 Rwiting by Charib"es". Statemènt of Recommended Practs"ce 8ppIic8ble to charitr.es preparirKJ thar aco)unfs in acc￿da￿a with the Financial Rewting Standard applicablo Wl the UK and Republic of Ireland {FRS I￿2) (effective 1 January 2019}. 08JECTIVES AND ACTMTIES Objectives and 4ims The Charity has been eSta￿lSh￿ wilh the L)iect of weverrtW￿ aThJ ￿h￿VIng Sickn￿ arnl of promoting health within the Community, through the d8velopment and appft)ach to medicine and u&ng the prinaples of anthroposoph￿al medicine and in fvrt￿er8n￿ of Ihese ob￿ct$ to fosler. participate Tn and promote any of the following actiwties in so far as Ihe same are Chantab￿ provKled that the Charity shall aim at provKlir4J all such medi¢al seThi￿ on a basis of r￿ed regarflèss offww(xal iwerthment. sex cv r¥e. Public benefrt Ensuring w¢ méet our aims The Trustees review the aims. obpctNes and activrties •h ￿. We k))k al what we have achieve(J tems of the success of each key activty and the benefft5 we have bro￿ht to Ihose groups we are set UP io help. This review also hdps us to ensure our aims, obJeth"ves and activities ￿Main focussed on our statsd purposes. We have refefrecl to the guidance contsin8d in the Charity CcKnmissicffi's general gumlance ¢ publlc benefit when reviewing (Mjr aims and objeCt￿eS aThJ in pfannir4J our fvjture ath"vrties. In pth'cular the Tnjstees ¢onsider hcw plannÈd aCtiV￿eS wrfl eontribute to thè ams and obpthe5 we have set. ACHIEVEMENTS AND PERFORMANCE Charltabk aCti￿tIeS The charity 15 the freehold owner of 17 Sioke Hill. Bn"Slc4. BS9 1JN. The charity maintains and leases the premises. the first floor of is used by Catherine Grace Tlust to operate ts Upper Schod for Gra¢e G8rd8n School. The ground ItcKw is ocCUp￿d by RNan Tree Centre for Heath, the anthfopgsophiral medical facility th pr¢)vMles grants to SUPF¥xI to its subgdised tfeaiment arNI therapy provsion in furtherance of the charity's obsects. 11 was ￿$01¥&d, by a special ￿S￿UtiOn of the ¢ompany membw dated 29.08.25. thai contrd of th• charity should be transferred from Cathenne Grace Trusi lo Ruskn Mill Land Twsl. The (arity sits as a gjbsdiary ￿thin the Ruskin Mill Trust Grwp. FINANCIAL REVIEW Financial position Total incoming ￿SOurces for Ihe year amtxmied to £94.57812024'. £43,193). Total expenditure for year was £36.25612024'. £58,895) gmng a surplus for the year of £58,322 {2024'. deficit of £15,702). At 31 August 2025. tolal ¢harty funds stood at £638.189 (2024: £579.867). STRUCTURE. GOVERNANCE AND MANAGEMEP Governing dwumènt Th8 charity is governed by its Memorandum of Associatirm dated 28 (Xtober 1996, as ameThJed on 5 May 2022 and A￿eS of AssocialK)n adoytsd on 29 Au￿st 2025. r&a¢ed the previous Artides in their entl￿ty. STATEMEPff OF TRUSTEES. RESPONSIBILMES The trustees (who are also the directors of H￿￿ Tnjst for the purrKJses of ¢￿panY lawl are ￿￿nsI￿9 for preparing the Report of Ihe Tnjslees the financial statements in acc￿dance applicable taw and United Kingdom Accounting S￿dards {Unrted Kingdom Generalty Ac£epied A￿nts"n9 Practul. Page 2

HELIOS TRUST (REGISTERED NUMBER: 03270088) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 STATEMENT OF TRUSTEES. RESPONSIBiunES- continued Company LAW requires the tNstees to prepa￿ finantAal Stat￿￿ts for fmanual year. Undw that law, the trustes have elected to p￿pa￿ the financial statements in accordance wth Uniled kn'ngdom Generally Accepted Accounting Practu (United ￿"ngd￿n AccOunt￿g Standards and applicabl8 law}. Undef company law the Irusw must not approve the financial ststement5 unles5 Ihey are satisfied that they give a true and fair wew of the state of affairs of the charrtatAe cornpony ￿ of the incoming resources and applicaiion of resources. indudirvJ the incomè and expèndtturè. of the ¢aritable ccryany for ihat pericKI. In preparing those ￿ana81 statements, the tnjstees are required to sdect suitable accounting policiès and then ap￿Y thwn ￿￿stenty. observe the melhods and prin(i￿eS in the CharitEs SORP.. make ILKtgerynts and estimates that are reasonabk and pnJdent', prepare the financial statemènts on the oeing conc8m basis unkss il is W￿ppropriate to presume that the aritable company tt￿tinue in bu&nes& The Irusiees are responsible for keeping prcper accounting r￿rdS vknich disclosè wrth reas￿able accuracy at any time the financial poth.cffj of the charrtable company and lo enable them to ensure Ihal the financial statements ¢ornply with the Compan Acl 2006. They a￿ also re5ponsble for safeguarding the assets of th¢ charitable company aThJ hence ts tahj.ng reas(xth stW5 kn the prevenb"¢)n and ￿et￿tIC￿ of fraLJ and olher irregularibes. In so far as the trustees are aware.. there is no relevant a￿t Infrymalm￿ 0f￿h￿ the charttat4e auditors are unaware.. and the trustees have tak￿ all ￿ep5 that thèy ought to have taken lo make Ihemsdvas aware of any rdevant audit Informath￿ and to eslabli%h Ihat the aUd￿tr5 are aw*e of that infomalion. AUDITORS The audilors, Bronsens. wll be prop)5eO for re-apprdntwrthl at Ihe forthojning Annual General Meeting. Approve<J by order of the t￿ard of trU￿ee$ ￿ 29 A4)rif 2ff26 and signed on rts behalf by.. MrA C H Gtydon OBE - Trustee Page 3

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF HEUOS TRUST Opinion We have audited Ihe finanoal stst￿ents of Hdios Twst {the 'Charita￿e company'l fty thè year endeil 31 August 2025 whKh comwse the Slalement of Financial Activities. thè Balan¢e Sheet and notes lo the financial statements. induding a surnmary of ggnificant actounting wAio85. The financial reporting framework that has b88n appjied in their preparatron is ap￿rab￿ taw and Urutej Kin9dorn A￿ntIng Standards Iuniteil Kingdom Generalty Accept￿ Accojnting Pract￿1. In our wnion the finanual stsiement& give a true and fair vivrt of the slale of the charitable company's aflaiTr as al 31 August 2025 and of ts incoming resources and applicab.on of resources. (ncluduig its irwe and expenditure, for the year then ended.. have been proFerly prepared in accordanc8 with United KingJ(￿n Gwernfiy A￿ept￿ A￿￿n11r￿j Pr8clice.' and have been wepared in acC(￿￿3n￿ ￿ the ￿Uire￿￿ts offv c￿nP￿￿eS Act 2Cth. Basis for ¢)pinion We conducted our audrt in &cordarr£ wilh Intem￿1 Starmlards on AudrtJ"ng IUKI IISAS {UK}l and applicable law. Our reswnsb'lities under ihose standards are ￿rther dewibed in the Atthdilors. responsibilities lor Ihe audit cl the finanoal statements Secti￿ of cAJr repc¥l.. We a￿ independent of the charitable company in accordance with the èthical requiremenis Ihat are relèvant to wr audil ol the financial statements in the UK. inclLKling the FRC'S Ethical Standard. we have luffilled wr other ethical sponsibilitiès in accordance with Ihese wuirements. We bdigve thal Ihe aLwJil evidence we have obtained is sjfficient and appropriate to a basis for cMJr (y)ion. Conclusions relating to going concern In auditing the finanoal statements, we have C￿ClUded that Ihe truslees. use of the g￿n9 wncam bass of accounting in the preparation of the finar￿181 S￿ten￿lS is apFYopriate. Based on the work we have perf￿med. ￿ have not id￿tr"fied any material uncerta￿lieS relakn.ng lo evÈnts or eondilions that, 1ndivh4ua1￿ LY cojlectivdy, may cast ygftrf￿￿t oc￿bI C￿ the tharItab￿ cowanYs ability lo ¢onlinue as a going con¢em for a pewi£J of at lè¥# tsvelve monlhs from when the finanaal ststements are authorised for issue. Our reS￿sIbilItIeS and the res￿￿￿￿lItIeS of the IrLtstees 7pAlh respect to 9Jirg corKem are described in thè levanl secti￿$ of this repo Other information The tr￿SteeS are resFthsble for Ihè othw mifcffl1atic￿. The other inlom)ation comprises the information iftcluded in the Annual Report, other ih8n the ffintir￿ statements and Report of the Indepwthit Auditors Ihereon. Our opinion ¢)n the financaal Statem￿tS does not cover the ¢Xher informalion and. except to the extwrt othtrrwis8 explicitly slated in our repJrt, we ¢Jo r￿t express any fcKm of assurwr£ conduwn thereon. In connection with our audit of the financial slatefflgnts. ow wsit¥"lity is to ￿8￿ the other inf0mat￿￿ arKI, doing so, consider whether the other inform8lK)n is materially inconskslenl vnth ihe financial slalemenls or our knowledge obtainttd in the audrt w othernvise appear5 to be materially misstated. If we ￿eDlIfy s￿h material inconsislencies or apPar￿t material misstatements, we are rttqui￿d lo detemine whether this gives rise io a material misstslernent in Ihe financial statements thwnsthes. 11, t)ased on Ihe wcffk we have perfomied, we conclude that Ihere i5 a matèrial misstatwnent of this other inltymatv￿, Yrfe are rewired to repcrft thai lact. We have Th￿hIng to rep(xl in this rwd. Opinion$ on othèr matters prescribed by the Companies Act 2006 In our opinion. based on the wor* undertaken in ￿ cywrse of the audit." the infomation givw in the Report of th8 Trustees for the fjnancaal year fty the financk?I statements are prepared is eongsient wrth Ihe financwl statem￿tS. and the Report of the Trustees has kRen prepared in acoydance wlh appy￿ab￿ legal requirements. Page 4

REPORT OF THE INDEPEMDENT AUDITORS TO THE MEMBERS OF HELK)S TRUST Matters on which we arè requiTed to report by èxetption In thé light of the kno¥￿edge and understanding of the Charitab￿ c4)mpany arKI its environment ¢tsinèd in the ¢ovrse of the aLMlil. wa have not identffie¢J malwial misstatwn￿ts in the Rewi of ihe Trustee5. Wa have n(hing to report in respect (rf matters the C<ynpanEs Acl 2006 rgquwes us to port to you if, in our O￿nion.. dequate accountsng records have not teen kept ¢Y relums ayewate fc ￿r audit have not been rwavgd frc¥n tx8n¢hes not visted by us,. or the finan(ial statements are not in agre￿en1 wlh the acwunttng rewds and rfijms.. or ertain discbsures of trustees. remuneraD(m speufied by law a￿ not made.. or we have not recaved all the inforrnation and explanatKJns we require for our audit., or the trustees were not ￿tived to take a(fvantage of the small companies exemption frtyn Ihe reryJ1reTh￿l to prepare a Strategic Report tw in pyaring thè Rèport of Ihè Trustees. Responsibilities of trustees As explained rn￿e fully in the Statement of Trustees. Reswisiblities. the trustees (who ara aLw the directors of the charitable company for the purposes of company lawl a￿ re¥￿&b￿ for the preparation of the fin8nrial statements and for being satisfied that tw give a true and fair view, and for s￿h inlernal control as the trustees detemiine is nece$5ary to enable the preparat￿ of finanoal statsments ihat are from material misstatement. whethw dve to fraud or error. In preparing the financial statwents, the injstees are responsible for assessng the charitaLle company's ability to continue as a going concem, disdosing. as aOrable. rnatters related to wing conGem ond using the going concem bass of accounting [m￿S the trustees erfher int)d to liqujdate the charilable company to ￿ase opwab'ons. or have rn realistic altemative bLrt to do so. Our responslbilities for the audit of the financial sLitements Our objectives are to obtain ￿sOnable assurance about whether Ihè financial statèments as a Who￿ are frég from material misstatement. whether due to Iraijd c error, and to ￿ue a Report of the Independent Audttors that includes our ¢¥inion. Reasonab￿ assurance is a high levd of aSSurar￿£. ts Th)t a guarantee that an audit conducted in ac0)rda￿e with ISAS IUKI w711 aN¥ays detect a material misstateM￿t when it exists. Misslalements ￿ arise from fraud ￿ errcrf and are cOngde￿ material if, individually or in the aggwate, they could reasonabty be expected lo infl￿￿ the ￿orK￿nIC decisicfjs of users laken on the bass of these financsal stalernènts. The extent to which our ww&Jures are capable of detttliNJ irregularths. mdLthg fraud is detailed belthy. Wé gained an undersianding of the legal and regulaW framew(xk aP￿iCable to the company and the industry in which it operates. and consKlered the risk of acts by Ihe co))pany that were contrary to applicANe law5 and regulatsons, ineluding fraud. We des￿￿￿ audit prrKedures to respond to the risk, re¢ognising that the risk of not deteding a material misststement due lo fraud is higher than the risk of not detecting one resulting from error, as fraud may invofve delIb￿al0 e￿Ceaknent by, example. forgery or inlenlional miyep¥esentaticms, or th￿ ¢xAIusyt. We focuseol on law$ and regulations which could gNe rise lo a material misslatemenl in the frnancial stalomenls, including. but not limited to. the Corwyans Ad 2006 and UK tax ￿gi￿atiOn. Our tests induded agreeing the financial sternent disclosures to UndwI￿n9 supporting dttumentation, enquiries ￿th managemenl and enquiries ol legal counsel. There are inherent limilabon5 in Ihe audit prg¢e<lures dèscribed above and. the further removed n￿-c(￿pIlance wlh Lqws and regulations is from ihe events and transactions reffected in the financk41 statements, the less likely we become aware of L W8 dK1 not identify any key audit matters relating to iryegularrties. including fraud. As in all our audits. we also addre55ed the risk of management override of inlgmal contrds. indudirvJ testing Mjmals and evaluab.ng vthether the￿ was eviden￿ of bias by the (&rectors that rgpresented a risk of material misstatem￿t dL* to frau¢J. A fvrther description of our ￿ponsi￿"11t￿ ts Ihe audil of the financial slalements is on ihe Finanaal Reporting Council's webste at www.frc.¢w9.Uklaudrtc¥s￿￿slb1llt•es. This descript￿￿ form5 part of our Report of the lThlependent Audit￿. Page 5

REPORT OF THE INDEPENDE1￿ AUDITORS TO ThE MEMBERS OF HELIOS TRUST Use of our report This report is made solety to the than1ab￿ Ccrnpan￿$ members. as a i¢*Jy. in a¢¢ordance thapler 3 of Part 16 of ihe Companies Act 2CK)6. Our autht wryk has been undertaken so that we might state to the ¢harrtable company's members those matters we are Fequired 10 state lo them in an wditors, report and for no other purpose. To the fullest extent permitted by law. we do not accepl or assume respon&bility lo anyone other than the Cha￿tab￿ company and the tharilable cunpany's Menkn￿ as a body. for our audit work. fc this report. or for ￿ opinp)ns we have fomied. Philip Burton Bsc FCA ISer#or StatLrtory AuditLY) for and on behalf ol B[￿Sell5 Chartered Certsfied Accountants Statutory Audrtors Ed8n House Two Rivers ￿SInesS Park Vvitney Oxfordshire OX28 48L 29 April 2026 Page 6

HELIOS TRUST STATEMEPV OF FINANCIAL ACTMTIES FOR ThE YEAR ENDED 31 AUGUST 2025 31.8.25 Unrestricled 31_8.24 Total luTrds INCOME ANO ENDOWMENTS FROM Donations and legacies 45 501 Charitabl• activiti•s Charitsble activibes 92,805 Investrnent income 1.728 6.692 Totsl 94,578 43,193 EXPENDITURE ON Charitable activitses Support of anthroposophr(xl activrt 36,256 58,895 NET INCOMEIIEXPENDITURE) 115.7021 RECONCILIATION OF FUNDS Total lunds brought forward S79,867 595,$69 TOTAL FUNDS CARRIED FORWARD 638.189 579.867 CONTINUING OPERATIONS All inwne and expendilure has ariw frryn ccnliwirKJ ￿ti¥l￿$. The notes fcKm part of these fin￿CId slalements Page 7

HELIOS TRUST IREGISTEREO NUMBER.. 03270088) BALANCE SHEEr 31 AUGUST 2025 31.8.25 Unrestrict fund 31.8.24 Total funds FIXED ASSETS Tangible assets 728.0 743.6 CURRENT ASSETS Debtors Cash al bank 1.742 10.191 1,223 248,120 11.933 249,343 CREDITORS Arnounts falling due wthin one year 11.744) 167,076) NET CURRENT ASSETS 10,189 182.267 TOTAL ASSETS LESS CURRENT UABILITIES 738.189 25.867 CREOITORS Amounts falling due after more than one year 9 (100.orNJi {346,000) NET ASSETS 638.189 579.867 FUNDS unreStr￿ted funds 638,189 579,867 TOTAL FUNDS 638,189 579,867 These financial stalwrent5 have prepa￿￿ in acc¢ydance wrth the provrsion$ applicable lo ariiabk companies subject lo Ihe Small c¢¥npanEs regime. The financial 5talemenls were approved by the 8oard of Truslees a￿1 auth¢¥ised for issue on 29 April 2026 and were signed fm its behaff by". Mr A C H Gordon OBE - Trustee The notes fomi part ofthese finarbial slalwnents Pa￿8

HELIOS TRUST NOTES TO ThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ACCOUNnNG POLICIES Basis of preparing the financial statements The financial statements of the charitable company. which rs a ben8fft èntity under FRS 102. have been prepared in accordance with the charit￿s SORP IFRS 102) Accounting and Reporting by Charities.. Stalemenl of Rec(xnmerKled Practice applicab￿ to charities p￿paring Ih•r accounts in accordance with the Finawal Reporting Standanl appltsbse in the UK and R&public of Ireland IFRS 1021 leffethe 1 JanLk3ry 20191.. FinancK41 Rwting Standard 102 The Financial Rwtsng Standard applicable in the UK aThJ Republi¢ of IreL4nrf and the Companies Act 2006. The financial statèm8nl$ have be￿ prepar8J under the histcwical cost c(￿ventI￿. Income All income is r8cf>Jni5eO in the Statement of Finanoal Ac￿￿ttes orts the cknnty has enb"Ilemont to thè furKds. it is pftknble that the income wll be rgxived and Ihe am(yJnt can té measured rdiabty. Expenditur• Liabilities are recognised as eXp￿tUre as soon as thtye is a ltyal or CA)nsbuciNe otligation Committing the charity to thal expenditu￿. li is probabk thal a transfer of economic benefrts wll be required in settlement and the an￿Unt of the ￿lgatiOn can be measured reliabty. Expenditure is accounted for on an accruals basis and has been clasgfied under headings Ihat aggregate all cost rdated to Ihe categ)ry. Where costs cannot be direclty attributed to part￿ts￿r h￿ingS Ihey have be8n allocated to activitEs on a bays consistenl wth the Ltse of resour￿$. Tan9ible fixed assets Depreciation is pro￿d￿ al the f(AlohiThJ anwd rs in (th to write off e￿ asset over its #stimat useful life. Taxation The charity is exempl from I)Yp￿"L￿ lax on rts charitabje ￿ti￿tieS. Fund accounting Unrestricted funds ￿ be used in acc¢Ydanc the charitable obpcbves at ihe dIS￿l￿)n of the trustees. Restricted fuThJs can only bè used for pwticular restricted p￿r[￿S within the obpds of the charity. Restrictions arise when ecffied by the dcnor tr when funds are raised fcrf pa￿cular ￿StrIcted pu￿￿eS. Further expLinatièX of the nalU￿ P￿poSe of e￿h fiJrKI is induded in the notes to the financ stalemenls. INVESTMEKf INCOME 31.8.2S 31.8.24 Deposit intsresl 1,728 6,692 Pa9e 9 CC￿ts.￿u￿...

HELIOS TRUST NOTES TO THE FINANCIAL STATEME1￿s- continu•d FOR THE YEAR ENDED 31 AUGUST 202S NET INCOMEIIEXPENDITUREI Net incomellexpenditurel 15 Stated after chargIn￿(￿ed￿)'. 31.8.25 31.824 Depreciation. rA*ned assets 15.6 15.600 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remunwatiffi or otsr b￿fft$ for Ihe year ended 31 Wst 2025 nor for the yeai ended 31 August 2024. Trnstees. expenses There were no trustees. èxw)sès paid the yw ￿ded 31 AugLtst 2025 for ihe year ended 31 ALW5t 2024. COMPARATNES FOR THE STATEMEKf OF FINANCIAL ACTi￿nE5 unreStr￿ted nd INCOME A14D ENDOWMENTS FRO Doftalions and legac￿S Ch¥itabl• activit5es Charitsble activilies 36.000 Investment income 6.692 Total 43.193 EXPENOITURE ON Charitable aetivili¢s Support ofanthrowsLyhKal a¢bwt 58,895 NET INCOMEIIEXPENDrruRE) {15.7021 RECONCIUATION OF FUNDS Total funds broutht forward 595.569 TOTAL FUNDS CARRIED FORWARD 579.867 Page10 continued...

HEUOS TRUST NOTES TO THE FINANCIAL STATEMENTS- eontinued FOR THE YEAR ENDED 31 AUGUST 2025 TANGIBLE FIXED A&SEfS Freehold Property COST At 1 Septembèr 2024 arKI 31 August 2025 780,000 DEPRECIATION At 1 September 2024 Charge for year 15,600 At 31 August 2025 52.000 NET BOOK VALUE At 31 August 2025 728.000 Al 31 August 2024 743.600 DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 31.825 37.8.24 Othw debtors Prepayrnents 1,742 1,223 1,742 1,223 CREDITORS: Amouiifs FALUNG DUE wrrHIN ONE YEAR 31.8.25 31.8.24 Trade credit¢¥S Amounts owed to gwcw L￿1ertaklr￿5 Other ¢redrttYS Accrued expenses 1,271 65.805 871 873 1.744 67.076 CREDITORS: Amoumfs FALLING DUE AFTER MORE THAN ONE YEAR 31.8.25 31.8.24 Bank loans Ise8 note 10) 1(Q.000 346,DJO The bank loan is secured against the property held by the charity and is ￿payab￿ on an inleresi only basis until the maturity of the loan in May 2037, al which wnt the capital will becorne due. Inlerest 15 ¢harged at 2.95% above the LWS bank base rale. Page11 c¢￿11nL￿...

HEUOS TRUST NOTES TO THE FINANCIAL STATEMENTS- ¢on¢inu¢d FOR THE YEAR ENDED 31 AUGUST 2025 10. LOANS An analysis of the maturity of loans is &¥ven tdw. 31.825 31.8.24 Amounts falling due in m(Ke Ihan fve ￿r5.. Repayable by instalments.. Bank loans more 5 yr by inst81 1(￿.000. 346,0 11. MOVEMENT IN FUNDS movement in funds At 31.8.25 At 1.9.24 Unrestrictgd funds General fund 579,867 58.322 638.189 TOTAL FUNDS 579.867 58.322 638,189 Net movmnt in fLW)ds. induded in the above are as Incomiro Resources Movement in funds Umstrfct•d funds General ftThJ 94.578 136.256) 58.322 TOTAL FUNDS 94.578 136,256) $8,322 Compar*ives f¢x movement in funds Net rrKwèment in funds Al 1.9.23 31.8.24 Unrestrlcted fvnds General fvnd {15.7021 579,867 TOTAL FUNDS 595. 115,702) 579,867 Compar8tNè net nTh)vemnl n fLmds, inckmjed irb the at￿ve arè a5 follcws.. lrnxJmiThJ Res(yJrces M¢)vement resources eX￿ded in funds Unrestricled funds Gensral f￿)d 43.193 {58,8951 (15.7021 TOTAL FUNDS 43.193 158.895) {15,7021 P&¥12

HELIOS TRUST NOTES TO THE FINANCIAL STATEMENTS- continu•d FOR THE YEAR ENDED 31 AUGUST 2025 12. RELATED PARTY DISCLOSURES Ruskin Mill Trust was the charity's pa￿t cL¥wany untrf the transfer of ry￿)e￿Ip of the ¢harity on 29 August 2025 {see note 131. Rents charged to Ruskn"n Mill Trust in Ihe year amounted to £36,000 {2024". £36,000). At 31 August 2025 Ihe Charity was **bed £nd (2024.. £65,805) by RUS￿.￿ Tru$l. 13. ULTIMATE CONTROLUNG PARTY Up to thè daté the charity was transferred from the Ruskn"n Mill Trust grtyjp to thè ¢onnocted Ruskin Mill Land Trusl groLP on 29 August 2025. Ruskin Mill Trust Limiled (legiste￿￿ in England and Wales: company no. 07252866 and charity no. 1137671 was thè sde membèr and controlling party of Helios Trust. A copy ol the finanoal Slate￿￿ntS of Ruskin Mill Trusl can be obtaiwj frc¥n the Registrar ol C¢￿panieS. Companies House. Crown Way. Car(liff. CF14 3UZ. From 29 August 2025. the ccntrolN￿ party is Rusk¥i IPa"l Land Tfust lan unin¢orwaied tharty regi51ered in England arKI Wales." chanty no 10537050). A ujpy of the financkgl statements of Rusk Mill Land Trust can be obtained for ihe Charity c(¥nmisSh￿ for England and Wales. PO Box 211, Bootle. L20 7YX, Page 13