Charlty number: 1172768 ELEANOR HARRIS CIO UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 WR Partners Protecting your future,
ELEANOR HARRIS CIO CONTENTS Page Reference and admlnlstratlve detalls of the Charlty, fts Trustees and advlsers Trust8es' report Independent examlner's report ststement of financial actlvltles Balance sheet Notes to the flnancial statements 9-18
ELEANOR HARRIS CIO REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025 Trusteas Henry Bridge John Davies Faye Dickson Sarah Lea Clive Williams Charlty r8glstered number 1172768 Prlnclpal office Balfours, New Windsor House Holsworth Park Oxon Business Park Bicton Heath Shrewsbury SY3 5HJ Accountants WR Partners Chartered Accountsnts Belmont House Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG Page 1
ELEANOR HARRIS CIO TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees present their annual report together with the financial statements of the Charity for the year from 1 January 2025 to 31 December 2025. The Trustees confirm that the Annual report and financial statements of the CIO comply with the currenl statutory requirements, the requirements of the CIO'S governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (update effective 1 January 2019). Objectives and activities a. Policies and objectlves The objects of the CIO are to promote and support the advancement of education of young people in the areas of Baschurch and Weston Lullingfields and the support of the two primary school and of local Cubs, Brownies, Girl Guides, Scout Groups and Church Youth Groups and Ihe provision maintenance and support of such groups, educational establishments, activities and equipment. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit.. running a charity IPB2)'. b. Strategies for achieving objectives The Charity achieves rts objectives by annual donation requests made by Baschurch CE Primary School and Weslon Lullingfields Pirmary School, local Cubs, Brownies, Girl Guides, Scout Groups and Church Youth Groups. Detailed donations requests are directed to Trustees and considered for approval at a Trustees Meeting in January of each year. Charitable funds are raised through rental income from Charfty's fixed assets and CCLA investment portfolio. Achievements and perfomiance a. Review of activities In meeting its charitable objectives, donations were made to both Weston Lullingfields Primary School and Baschurch CE Primary School, along with some smaller donations to local organisations. The main focus on donations was improvement on access to IT increasing the number of laptops and tablets available to pupils and enhancement of Music Education through specialist teaching. Whilst meeting these objectives the Charity has continued to maintain and improve Ihe properties within the Estate for the future. Financial review . Going concern After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. Page 2
ELEANOR HARRIS CIO TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 b. Reserves policy Reserves in 2025 amount to £5,187,538 (2024.. £5,191,767) this includes investment propety, investments and cash £231,581 (2024: £197,727). Free reserves (excluding investment property) amounted to £1,152,538 (2024: £1,156,767). Cash reserves are held in case of any liabilities with regard to Landlord maintenance and repairing obligations. Investments funds are held by the CCLA Investment Management Limited and can be easily liquidated if required. Structure, governance and management a. Constitution The Charity is registered as a Charitable Incorporated Organisation in England and Wales, and has a registered charity number 1172768. It was set up and is constituted under a Constitution dated 21st February 2017. The CIO formerly operated as a charitable will trust with all of its assets and liabilities being transferred into the CIO on incorporation. b. Methods of appointment or election of Trustees The management of the Charity is the responsibility of the Trustees who are elected and COknOPted under the terms of the constitution. c. Organisational structure and decision-making policies The charity holds a minimum of three Trustee meetings a year to oversee the management of the Charity. The day to day running of the Charity is delegated to the Managing Agents, Messrs Balfours LLP who are in regular contact with the senior Trustee and other Trustees as appropriate. d. Policies adopted for the induction and tralnlng of Trustees Each Trustee is given a copy of the Charity's Constitution, a copy of CIO'S latest trustees, annual report and statement of accounts. All new Trustee5 are also given a tour of the Charitys estate and briefed by the senior Trustee. Plans for future periods Future developments In meeting its charitable objectives, the Charity will continue to maintain and improve the properties within the Estate for the future. Page 3
ELEANOR HARRIS CIO TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Statement of Trustees, responsibilities The Trustees are responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial ststements, the Trustees are required to-. select suitable accounting policies and then apply them consistently., obsetve the methods and principles of the Charities SORP (FRS 102)., make judgments and accounting estimates that are reasonable and prudent., state whether applicable UK Accounting Standards IFRS 1021 have been followed, subject to any rnaterial departures disclosed and explained in the financial statements; prepare th8 financial statements on the going concern basis unless it is inappropriate lo presume that the Charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees and signed on their behalf by: John Davies Date.. Page 4
ELEANOR HARRIS CIO 7,t.A. INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Independent Examlnevs Report to the Trustees of Eleanor Harrls CIO I'the Charlty, I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2025. Respon8lbllltles and Basls of Report As the Trustees of the Charty you are responsible for the preparation of the accounts in accord8nce with the requirements of the Charities Act 2011 ('the 2011 Act,). I report in respect of my examination of the Charitvs accounts carried OLrt under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Page 5
ELEANOR HARRIS CIO INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Independent Examinerfs Statement Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities- Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. l understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attention in connedion with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act., or the accounts do not accord with those records., or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fail view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examinalion to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. This report is made solely to the Charitls Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charitys Trustees those matters l am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report. Signed: S J Tweedle vLoÉéLLC Dated.. 24 IlWU1 lknl Bsc FCA DChA WR Partners Chartered Accountants Belmont House Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG Page 6
ELEANOR HARRIS CIO STA TEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestrlctod funds 2025 Total funds 2025 Total funds 2024 Notè Income from: Investments 119,405 119,405 t32, 249 Total Income Expendlture on: 119 249 Charitablè activities 97,431 97,431 55.297 Total 8xp6nditure LI1 97 431 Net Income before net (losse8ygalns on Investments 21,974 21,974 76,952 Net {lossesllgains on investmenls {26.203) (26,203) 32, 121 Net movernent In funds Reconclliatlon of funds: Total funds brought forward 5,191,767 5,191,767 5,082, 694 Net movemènt in funds {4.2291 (4,229) 109,073 Total funds carrfed forward The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 9 to 18 form part of these financial statements. Page 7
ELEANOR HARRIS CIO S'**.S:r£V. BALANCE SHEET AS AT 310ECEM8ER 2025 2025 2024 Note Flxed asset8 Investments 930,826 957,029 Investment propety 4035,000 4,035,000 4,965,826 4,992,029 Currènt assets Debtors 10 4,523 10,244 Cash at bank and in hand 231,581 197,727 236,1Q4 207,971 Current Ilabllltles Creditors: amounts falling due within one yaar (14,392) (8,233) Nèt current assets 221,712 199, 738 Total assets less current Ilabllltles 5,187,538 &191,767 Total net assets Charlty fund8 Unrestricted funds 12 5,187,538 5, 191,767 Total funds The financial ststements werè approved and aLrthorised for issue by the Trustees and signed on their behalf by.. John Davies Oate.. Paga 8
ELEANOR HARRIS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 General information This is a Charitable Incorporated Organisation, situated in the United Kingdom. The principal place of business is the pincipal office, the address of which is provided on Page 1. The principal activty of the Charity is to promote and support the advancement of education of young people in the areas of Baschurch and Weston Lullingfields and the support of Ihe two primary schools and of Local Cubs Brownies, Girl Guides, Scout Groups and Church Youth Groups and the provision maintenance and support of such groups, educational establishments, activities and equipment. Accounting policles 2.1 Basls of preparatlon of financlal statements The financial statements have been prepared in accordance with the Charities SORP (FRS 102) Accounting and Reporting by Charitie5- Statement of Recommended Practice applicable to charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. Eleanor Harris CIO meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otheiSe stated in the relevant accounling policy. 2.2 Going concern After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue lo adopt the going concern basis in preparing the financial statements. 2.3 Income All income is recogni5ed once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable. Page 9
ELEANOR HARRIS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies (continued) 2.4 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs. Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure. All expenditure is inclusive of irrecoverable VAT. 2.5 Investments Fixed asset investments are stated at market value at the balance sheet date. Any movmenets in market value arising during the year are shown as unrealised gains or losses in the Statement of Financial Activities. Investments comprise investment property and share portfolios. Investment property is valued using a diectors, estimate of the market value, supported by professional valuations as appropriate. Shares are reviewed annually through online stock exchange websites. 2.6 Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 2.7 Cash at bank and in hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 2.8 Liabilitles and provisions Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable thal a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material. the provision is based on the present value of those amounts, discounted at the pr&tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost. Page 10
ELEANOR HARRIS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollcies (continued) 2.9 Financial Instruments The Charity only has financial assets and financial liabilities of a kind that qualty as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 2.10 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Page11
ELEANOR HARRIS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Investment Incoma Unrestrlcted funds 2025 Total funds 2025 Total funds 2022 Local investment properties - rent Investment income Wayleave 107,381 11,346 678 107,381 11,346 678 116,971 14,693 585 119,405 119,405 132,249 Total 2024 132.249 132,249 Page 12
ELEANOR HARRIS CIO f&-j-,; NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Analysis of grants Grants to Institutions 2025 Total funds 2025 Total funds 2024 Grants to institutions 30,000 30,000 79,400 Total 2024 19,400 19,400 The Charity has made the following material grants to institutions during the year.. 2025 2024 Name of Institution Baschurch CE Primary School Weston Lullingfields Primary School Boreatton Scout Group 1st Baschurch Brownies 1st Baschurch Guides 21,000 6,000 1,000 1,000 1,000 13,000 5, 000 600 800 30,000 19,400 30,000 19,400 Analysls of expendlture by actlvlties Actlvities undertaken directly 2025 Grant funding of activities 2025 Support costs 2025 Total funds 2025 Total funds 2024 Expenditure on charitable activities 56,748 30,000 10,683 97,431 55,297 Total 2024 30, 154 19,400 5, 743 55,297 Page 13
ELEANOR HARRIS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Analysis of expenditure by activitles {continued) Analysis of direct costs CharStable actlvities 2025 Total funds 2025 Total funds 2024 Residential repairs and maintenance Insurance Rents paid Management fees 32,216 6,755 73 32,216 6,755 73 17,704 8,771 6,835 129 14,419 17,704 56,748 56,748 30, 154 Total 2024 30,154 30,154 Analysis of support costs Charitable activlties 2025 Total funds 2025 Total funds 2024 utililies Professional fees Governance 3,585 4,344 2,754 3,585 4,344 2,754 952 2, 202 2, 589 10,683 10,683 5. 743 5,743 Total 2024 5, 743 Independent examinerfs remuneration The independent examiner's remuneration amounts to an independent examiner fee of £1,200 (2024 £1, 100), and Accounts preparation and Charity Commission annual return of £1,440 (2024- £1,336). Trustees, remun8ratSon and expenses During the year, no Trustees received any remuneration or other benefits (2024 - £NIL). During the year ended 31 December 2025, no Trustee expenses have been incurred (2024 - £NIL). Page 14
ELEANOR HARRIS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Investment property Freehold investment property Valuation At 1 January 2025 4,035,000 At 31 December 2025 4,035,000 The valuation of property and land held by the charity was carried oul in 2021 by Balfours LLP. There are no restrictions on the ability to realise investment property, or on the remittance of income and proceeds of disposal subject to working within the objects of the charity and the constitution thereof. The majority of the properties included within the valualion had been inherited from the original charitable will trust and due lo their age, did not have a recorded cost. The Trustees consider the carrying value of £4,035.000 is still representative of the value of the property on an open market basis. Flxed asset investments Unlisted investments Cost or valuation At 1 January 2025 Additions Disposals Revaluations 957,029 526,313 1526,313) {26,203) At 31 December 2025 930,826 Net book value At 31 December 2025 930,826 At 31 December 2024 957, 029 Page 15
ELEANOR HARRIS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 10. Debtors 2025 2024 Due withln one year Trade debtors 4,523 10,244 4,523 10,244 11. Creditors: Amounts falling due within one year 2025 2024 Trade creditors Accruals 11,752 2,640 5,797 2,436 14,392 8,233 Page 16
ELEANOR HARRIS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 12. Statement of funds Statement of funds - current year Balance at 31 Gainsl December (Losses) 2025 Balance at 1 January 2025 Transfers inlout Income Expenditure Unrestricted funds Property fund General fund 4,035.000 1,156,767 107,381 12,024 (56,748) (40,683) (50,633) 50,633 4,035.000 (26,203) 1,152,538 5,191,767 119,405 (97,431) {26,2031 5,187,538 Statement of funds- prior year Balance at 31 December 2024 Balance al 1 January 2024 Transfers in/out Gains/ (Losses) Income Expenditure Unrestricted funds Property fund General fund 4,035, 000 1, 047, 694 116,971 15.278 (30, 154) (25, 143) (86,817) 86,817 4, 035, 000 1, 156, 767 32, 121 5,082, 694 132,249 (55, 297) 32,121 5,191,767 Page 17
ELEANOR HARRIS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 13. Analysis of net assets between funds Analysis of net assets between funds - current year Unrestricted funds 2025 Total funds 2025 Fixed asset investments Investment property Current assets Creditors due within one year 930,826 4,035,000 236,104 (14,392) 930,826 4,035,000 236,104 (14,392) 5,187,538 5,187,538 Total Analysis of net assets between funds - prior year Unrestricted funds 2024 Total fijnds 2024 Fixed asset investments Investment property Current assets Creditors due within one year 957, 029 4, 035,000 207, 971 (8,233) 957,029 4,035, 000 207,971 (8, 233) 5, 191,767 5,191,767 Total 14. Related party transactions During the year ending 31 December 2025 there has been one related party transaction of £ 2.430 (2024.'£2,430), wth Trustee H Bridge. The holding known as Baggy Moor is a farm tenancy held by PJ & FP Bridge & Sons of which H Bridge has been a partner in since 1 January 2023. This tenancy pre dates H Bridge's Trusteeship and there are no outstanding balances as at 31 December 2025. Page 18