fjRQUP
BUSINESS
ADVISORS
Charity of Isabella Sophia Leander
Financial Statements
For the Year Ended 31 December 2024
Registered Charity No.. 1180337

CHAAifY OF LSABELLASOPHIA LEANDEft
CONTENTS OFTHE FINANCIALsfATEMEiif5
FOR TrIE YEAR ENDED 31 DECEMBER 2024
Report of theTrustee5
Independent Examlnerf5 Report
Staternent of Flnanchl Acllvltlps
Oalan¢e Sheet
Notesto the Flnandal 51atements
7 to 16
Oetalted Statement of Nnantlal Acthfllles
17

REPORT OFTHETRUSfEES
FOR THE YEAR ENDED31 DECEMBER 2024
The Trustee5 present thelr rtport ￿0th6 ￿ryth the finarKlal ststernults of the charfty for the year ended 31 December
2024. Thè trustees have adopted the provISkn￿ d the Statement of Recommended Practlce ISORPI "N￿ountin8
and ReportlnB by Charltles. In preparlry the annual report and financw statements of the chjrlty.
The Ilnandal statements ha￿ been prepjred In atttydance t*Aih the ac£ount1￿ poNdes Set out In notes to the
accounts on pages 7. 8 and 9 and comply with the charltys 8o¥ernln8 (bX￿rnenL the thafltles Art 2011 and
Accountlni and AewJrtln8 by Charlties: Ststement of RecOmm￿ded Prattlce applkable to th¥rit5e5 preparfn8 thelr
•ccounts In accordan￿ wlth the Flnandal Rey¢1￿ Standard applloble In the UK and Republlc of Irdand publlshed
In Ociober2019.
OBJEcllvES ANDAcrivmES
Oblectl¥ex and 41ms
The objects of the CharSty Is the provknkn and milDtenarKe of three •ImSh￿ In Mannln8tre4 Essex for poor
persons, prlmarlly. tmrt not exduslvely. for the wldryw5. T*Adows or chlldrtn of f5shtrmen or s•lloTs t*tho are
anidlcal FWOtestants and total abstslners from •1 •kolK¥lk thlnks ar￿ we •t le•st 65 ye4rs of 48e.
Appllcatlon ollncorn•
The net Income sh•ll be •ppHed flnt to repjlr. Insure •NI rneet &4 othw wt8oln85 In respect of the Ch•TltVs
prowtles and all proper costs of the Charlty's ad￿￿nIstratIon and manaK•nent. There•fter net Income shall be
applled for th• ben•fft of th• almspeopt• of the Chlrlty.
Actl¥ldès
The Charlty CUrr￿￿V provSdes thre• •lmshouse Prop￿tIeS Jnd Its Is to ￿M￿se thue a5 far ts posslbleto meet th•
oblecllves olthe Charlty.
Publlc benefft
These Brtlvltle5 are con5bdered to be forthe kn•llt and kn runnlw the Ch•dty th•TNstees have reyrd for the
Ch•rKy Commlsslon iuldance on pubNc b￿efftL
ACHIEVEMENT AND PERFORMANCE
ChaTlt•bl• •rtMtles
The trustees ¢ontlnue to ba concemed forthe wehre of the re5klents the propert5es entrusted to them. They
•r• wwkln8 thrO￿h the reconwn•nd•ttonsofthe S Year￿￿n swested by thesurvvtwthy I￿oInted.
NANCthL REWEW
Fln•nclpl posltlon
The Charlws flnonclal ￿$[th)n Is •$ In thè BalanceShe*t on p¥es 6 and Sscomldtted ￿tISfaCtOry.
Re5erve5 poncy
The Charlty's pollcy on reser¥es Is to m•lnt41n sullklent resw¥es to enable the to contlnue to achlE4e Its
prfndpal oblectlves.
FUTufte PLANS
Future plans *lll continue to on the quinwenrdal swvry recommendatlorfj Sn Kcorthnce budgets and
Include celebratlng IIX)year5 of the almshou
Go¥ernln8documont
The Chartty Is 8ovunedln Kcordance wfth a Const￿lOn dated 12 201&

REPORT OF THETRiISTEES
FOR THE YEAR ENDED310ECEMBER2024
srRucrU￿ GOVERNANCE AND MAIIA6EMENr
Recrultment and appotbth•nt of new trustees
As vacancfjes for Trusw arjse appllcatKJTh5 are fram prtrtiol ¢and5dates kno*n ts) the Trnstee5 and other
sultable local peopl& Appllcants are then consldered lry the Tnstee5 and appolntments made ty resolutlon of the
Trwtee5.
O￿an1￿tIOnal stnKlure
Day to diy ad￿￿￿[StratIon ofthe Chwltyts carrfed (Art the CJ¥* who reptytsto theTntstees.
Indurtlon Ind troth1￿ of newtwstees
ew Trustees are brlefed ty the Owk and the exts¢lr*Tntstee5 on the h1storyw￿ ¥ctMt5es of the Chartty. They •re
prO￿delI wlth a copy of the Charlty Comm15slon p￿[l￿t￿ Tr Essentlal TnLStee' detalllng thelr r*sponslbllftles and
Pro￿dIng 8uklarKe ￿ belw • Trultee. New T￿￿ee5 •re wo¥lded wlth ¥ cow ofthe Ch•ilty Sthemè and thè l•test
•ccounts.
lèted p•rtles
There are no other ¢h•rttJes rdated to the Is•bel￿ s￿14 ie•Nler Ch¥lty. The a•Jk to the (hrlty Is •lso aerk to
other •lm5housechJfftlu.
Rlsk m4nwm•nl
The trustee5 h•ve i duty to Identlfy and redew the rfsks to whlth the th•rlty15 exP￿ed ind to ensure ¥pproprlJte
¢ontrols are In place to pmlde reosonable ￿SUranCe¥￿In$t fraud •nd vror.
REFERENCE ANDADMINisfRATNE I)Er￿ls
R•ilsttred CharEtynymber
1180337
Prfndpal •ddves•
286 Mer5u RNd
Colthester
Essex
C02 8qY
Trust••s
M Danlel, Ch•lrm•n
Mis P Dew Iresllned 10ts125)
Mis V McLachlan
N Peck
Mrsj Thtlty
Mrs D L O'Rell
G Kennedy lappolnted 2515124}
Indep•ndMt Exwnln•r
Slrnon Welllni
TC Group
Accountants
Wall House
B?Ikerne HMI
Colchester
Essex
C03 3A0

FOR THE YEMI ENDfD 31 DE(eMBER2024
REFEAENCEMD ADMINISTrAllvE DET*JLS
Sollcltors
Anthony Colllns s￿l￿10r5 LLP
134, Edmund Street
Blmilngham
B3 2ES
Bankers
The Co-operauve Bank P.LC
poBoxI
l Balloon Street
Manchester
M￿4Ep
Oerkto theCharRy
Allson Smlth
PO Box 993
Cokhester
Essex
C03 3TQ
Approved by ryder of thE bDard oftrustees on 23 2025 and Si￿ed on hs behalflyr.
M Danl
Trustee

INDEPENDENT EXAMINER'S REPORTTOTHEThUSTeES OF
CHARITY OF ISABELLASOPHIA LEANDER
Independent examlner's report to the twstee5 01 thaffty 011￿belI8 Sophla Leander
I report to the charlty tnjstees on my examlnation of the accounts of Charfiyof Isabella Sophla Leander (the Trust) for
the year ended 31 December 202Èk
ftesponslbllltles and basls of report
A5 the charlty trustees of the Trust you are responslble for the preparatlon of the a¢u>unts In accordan￿ wlth the
requlrements of the Charftles Act 2011 {'th•Act'l.
I report In re5pett of my examlnatlon of the Trust's accounts carrled out under Sertlon 145 of the Act and In carryln8
out my e¥amlnatlon I hwe followed all appllcable Olrertlons glven by the Ch¥rfty Commlsslon under Sectlon 14SISllbl
of theAct.
Independentex•ffllner's>tatement
I have completed my examlnatlon. I conllrm th* no materlal matters have come to my attentlon In connertlon wlth
the ex•mlnatlon 6fvln8 me cause to belleve that In iny materf•l re5PErt:
accountlng re¢ords were not kept In respect of theTrust as requlred by Se¢iion 130 of the Act: or
the ¥c￿unt$ do not accord wlth those records: or
the accounts do not comply vAth the appllcable requlrernents contem5ng thefomi •nd Content of accourts set
out In the Charltles IAccounts and Reportsl Re8ulatton$ 2008 other than any requlrement that the accounts
fve a trueand falrvlew whlchls not a matter con55dered as port of In Independent examlnatlon.
I have no concems and have come across no other matteJ¥ In connertlon wlth the exèmlnatlon to whlch attentlon
should be drawn In th1$ report In orderto enable 4 proper understJndln8 of the accounts to be reached.
Slmon WelllnB
Certlfied Accountsnt
TC Group
Accountants
Town Wall House
Balkerne Hlll
Colchester
Essex
C03 3AD
27 Au8USt 2025

CHARITY OF ISABELLASOPHIA LEANDER
SFATEMENT OF FINANCIALACrnlmES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
Total
fvnds
2023
Total
funds
Unrestrtcted
funds
Restrirted
fund
End¢)wment
funds
Notes
INCOME AND ENDOWMEf4TS
FROM
Charltablè actMtEEs
Almshouse attlyltv
18,762
18.762
17,612
Investment Income
337
5,785
Total
25.050
337
25.387
EXPENDMJRE ON
tharltableactlvltk5
Almshouse actlvltv
9?57
9,957
12.803
337
,430
10,594
Net galn5 on Investments
n4
5.178
3.557
INC(NE
19,557
20,608
14,151
Other reCo￿lsed 8alns111055e51
Galns on revaluatlon of flxed
Net movement In fvnds
19.557
1,051
20A08
165,105
RECONauATrON OF FUNDS
Totsl funds brouohtforward
139,070
I4￿0
623A76
777046
612,341
TOTAL FUNDS CARRIED
FORWARD
IS8,627
,soo
624.927
79&054
777,446
The notes forrn part of these financlal statements

CHARITY OF ISABELLASOPHIA LEANDER
8ALANCE5HEEr
YI DEQMBER 21n4
2024
Total
fvnds
2023
Total
funds
Unrestrtcted
funds
Restrirted
fvnd
End(￿rnent
fvnd5
Notes
FIXED ASSET5
Tangible assets
Investments
io
li
$96A99
28.028
611.399
168,9n
611,399
14JOO
624,927
780,371
764,743
CURRE1￿ ASSErs
Debtots
Cash at bank
1,369
13,418
18.133
18.133
IS￿73
19,573
14.787
CRED￿oRs
Amount5 falllng due vthhin one
year
11.8901
Iiwoi
12.0841
NET CURRENT ASSErs
17,683
17ffj83
11703
TOTALASSEfs LESS CURRENT
UABILMES
158,627
624.927
798￿54
777,446
NEfASSEf5
158.617
500
624927
798,054
FUNDS
Unre5tritted funds
Restrirted funds
Endowmentfunds
14
158,627
139,070
14.500
623.876
TOTAL FUNDS
The flnandal statements were approved by the Board of Tnrstees and authorlsed for Issue on 23 Au8USt 2025 and
weresi8ned on its beh￿f by:
M Danlel
Mrsj Tltley
Trustee
Trustee
The notes form part olthe5e flnanclal statements

CHARifY OF ISABEiiASOPHIA LE*JIDER
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED31 DECEMBER 2024
TWISFER OF ENGAGEMENTS
On l January 2020 the Jrtl7llle5. ?55ets and Ilabllttles of the Isabellè Sophla Leander Almshouse Chartty
Ichaflty Reglstratlon Number 2329751 We￿traTrSferred tothls Charlty.
ACCOUlmNfj POUCIES
Bwls of preparlngtheltn•ncW ststements
The ftnanclal statements of the chailty, whlth Is a publlc benefftt entity under FRS 101 have been prepared In
accordance wlth the th?rftles SORP IF￿ 1021 'Accountlng artd Reportln6 by tharltle5'. Statement of
Recommended Practlce appllcable to ch4dtles prepar5ng thelr actounts In accordance wlth the Flnanclal
Aeportlno Standard appllcable In the UK and Republlt of Ireland IFRS 1021 leffertlve lJ8nu8ry 20191,, Flnanclal
Aeportlng Standard 102 Yhe Flnanclal Reportlng standard appllcable In the UK and Aepubllc of Ireland, and the
Charltles Act 2011. The ffln•nd41 stotements have been pr4)ared vnderthe hlstorlc81 cost conventlon, wlth the
exceptlon th¥t housln8 propertles are Includèd at v•luatknn and Invellments whlch are Included Jt market
volue.
The financlal M•tements •re presented In Ster11￿ whlch Is the functlonal currency of the chorlty •nd rounded
to the nearest £.
Fund Accountlni
Unrestrlcted funds c•n be used In iccord•n¢evArh the charlt¥ble oblettlves at the dlscr•tlon of the trustee5.
Restrlcted funds can only be used for p8rtlcular restrlcted purposes wlthln the owects of the th)rlty.
RestTIrtIon5 Brf5e when sprfIIIEd by the donor or when funds ara ralsed for partlcular restrlcted purposes.
Pemianent th(N￿ment funds •re non-eXP￿d8b1e funds whkh •r• nornHlly held Indefinltelv.
Further expl4n8t￿n of th• nature and puTp05e of each fund Is Included In the notes to the Ilnanclal
5tstement5.
Golns ¢ontern
The accounts ¥re prepared on 4 8oln8 concem basls as there are no mat•rf•l uncertalntles about the Char6ty's
4bllSty to ¢ontlnui.
Incom•
All Income Is reco8nlsed In the Statement of Flnancl¥l Actlvltle5 once the ch•rlty ha5 Entltlement to the funds.
It Is probable th•tthe Income wlll be recelved and the ¥mount can be me*ured rellablv.
Income from government and other Brnnts. whether 'cJpltal' grants or 'revenue' grants, Is reco8nlsed when
the Chadty has entbtlement to thtfunds. any perfomiance c0ndltli￿S attKhed to the grants have been met. It
Is probable that the Income wlll be recelved and the amount can be measured rellably andlg not deferred.
For leiade5, entttlement Is taken as the earller of the date on whlch elther the ChafSty Is aware that probate
hos been granted, the estate has been finallsed and nDtlficatlon has been made by the execuioTIs1 to the
Charlty that a dlstrlbutlon ￿11 be rnade, orwhen a dlstrlbutlonls Tecelved from the emate.
Donatlon5 ¥nd other voluntory Income are refiected In the attounts for the perlod In whlch are recelved.
Donatlon5 in klnd are rKoBni5ed by the Charity when recelved except In the case of servlces provlded free or
undervalue byvoluntsry staff orothers whlch are not refiected In the accounts.

CHARITY OF ISA8ELLASOPHIA LEANDER
NOTESTOTHE FINANCIALSTATEMENTS- contlnued
FOR ThE YEAR ENDED31 DECEMBER 2024
ACCOUNnNG POUCIES- ¢ontlnu
Intsr•sl Recelved
Interest on funds held on deposlt ts Included when recelvable and the amount can be mÈa5ured rellablw bythe
Charlty: thls Is nomially upon notlflcatlon of the Intwest pald or payable bythe 8ank.
Expendlture
abilltie5 are retognlsed as expendlture as soon as there Is a legal or constnKtlve obllgatlon cornmrttinÉ the
charity to that wenditure. it is probable that a trnnsler of etonomlc benetlts ￿11 be requlred in settlement
and the amount of the obliBation can be measured rellabty. Expendlture Is accountd for on an accruals basis
and has been classified under headines that a88re8ate all cost related to the cate80ry. Where costs cannot be
dirertly attributed to particular headings they have been allocated to actlvltles on a basls consistent with the
use of resourtes.
Repalys and Malnlenance
The charges In the Statement of Hnanclal Actlvltle5 In respect of Cycllcal Ma5ntenante and Extraordlnary
Repalrs reflect the Ynjstees, constant concem to keep the propertles in good tondition. and are In accoTdaThce
vAth the Almshouse Assotiatlons, retommendatlon that Almshouse tharftles should set aside each year
spedfit sums In thSs respect. Transfers are made from the General Fund each year to the Extraordinary
Repair Fund to tover extratsrdirtary repalrs as they arlse and to the Cycllcal Malntenance Fund to cover repa5rs
vthlch arfseon a cydlcal basls.
Support costs
The Charity's 8ovunance costs are allocated entlrely to the ￿M$house Costs sin¢e support costs relatlng to
other actfvltles ale consldered ImmaterSal.
TanBlbl•flMed a55ets
Houslng Propertle5
The housln8 propertles are Induded In the accounts at their Insurance r•nstatement wdlu& Addltlons after
each revaluatlon are Included at cost untll a further revalvatlon.
The cost of refurblshment and Improvements to the exlstlng property are wrltten off to General Fund or
Extraordinary Repair Fund as incurred. Any major improvements or extenslons to the property are
capltallsed.
The housing propert5es are not depreclated as revaluatlong are performed wlth suffldent reKularfty to ￿sure
that the carrying amounts are not MaterIal￿ mlsstated.
Investments
In¥estrnent5 are shpwn on the 8alan¢e Sheet at thelr market value. Chan8es In market value5 durfng an
accountln8 period are reflected In the a￿Ounts as unrealised galns or losses. Upon dlsposal of an Investment
the dlfference bew ortglnal cost and disposal proceed5 is rthected In the accounts ag a reallsed 8aln or
loss and an adj￿tsne￿t Is made to unrealisetj 8alns or losses to reverse unreallsed movements in value in
eadleryears.
Debtors
ContrIbu￿on5 and other debtors are recognlsed at the Settlement arrrf>vnt due. Prepayments arevalued at the
amount prepald net of anytrade dlscounts due.
Cash at 8ank
Cash at bank and cash In hand Include5 cash and short term hlghty liquid investments wlth a short maturtty of
three months or less frorn the date of acqu15ilion oropening of the deposit or simllaraccount.

NOTesTO THE ANANaALSTATEMENTS. (oTrllnued
FOR THE YEAR ENDED31 DEceM8ER 2
ACCOUNTING pouaES.
CreditOf5 and prwslons are retognlsed T*hwethe Charlty has a we5￿t obwtlon resulting from a past event
that Mill probably result In the transfer of funds to a third party and the amount due to settle the obligatton
can be mea5vred or ￿tIMated reliatrAy. Crethttrs and prthrysions are rmlty reco8nised at th•r settlement
arThwnt after allwng for ?nytrade d￿nts d
The tharity b exwnofrom taxon its tharitable acthrftles.
INVEsfMENfiNCOME
2023
Dkndend Incorne
COIF deF￿sit actount #rterest
5.785
For year ending 31 Decembw 2024 attumulatkn share di¥ida)ds have l)een accounted for as Investmt
additions and Investsnent Incc¥ne. The Comparatr￿ amounts for the year ended 31 December 2023 have been
redasslffied to refiett the accumulatlDn share di¥idend5. ￿dend bncome ha5 therefore Incr&tsed from £1,126
to £5.773 and the net galns on Invest￿ rethn8 frryn £8204 to £3557. refieciin8 the totsl a￿UMulatIon
share dI¥1d￿d5 recel¥ed of £4647.
2023
Contrflxrtlons re(￿able
18,762
17.612
pport
costs lsee
Dote 71
Costslsee
note 61
TotaEs
4379
9￿57

CHARITY OF ISABELiASOPHIAiE*JIDER
NOTESTO The FINANaAL STATEMENTS- cofvtlnued
FOR THE YEAR ENDED31 DECEMBER 2024
DIREcf COSTSOF CHAR￿ABLEACnvrnES
2023
Water tharges
Insurance
Repalrs and rnaintenance
Cydical repairs
Gardening
Sundry wenses
914
711
933
300
IN20
ioi
782
679
5.477
L430
4.375
9A13
SUPPORT COSTS
Governan
costs
Management
Totais
Atmshouse actlvlty
3J186
2A92
5,578
Support costs. Induded In the above. are asfojjo￿.
2023
Almshouse
mshouse
actlvlty
Admlnlstratltsnfees
Subscrlptlons
Professlonal fees
Aecountanryfees
Independent emarnlnatlon fee5
2019
267
2.042
153
975
220
250
5,578
3,390
TRUSTEES. REMiINEIiATION AND BENEFITS
There were no trustees, remuneration orother benefits forthe year ended 31 December 2024 nof for the year
ended 31 December2023.
Thistses, expenses
There were no trustees, expense5 pold for the year ended 31 December 2024 nor for the year ended
31 Decernber2023.
-1

NOTES TO THE HNANOAL STATEMENTS.wThlknwd
FOR THE YEAR EMDED 31 DECEMBER2024
Unrestrided
l￿d5
Restrfcted
fund
Enth)wment
l￿d5
Total
funds
INCOME AND ENDOWMEIITS FROM
(￿rtIable acllvlues
Jm5house activlty
17.612
17.612
Investment incornt
S454
331
5,785
Totsl
331
23397
Ch¥ritslAe ath¥ltles
12A03
iQ263
331
94
Netgaln5 on In¥e5tm•rtS
2.345
3￿57
INc(￿E
11.475
2.676
Other reco8nl*d DlnslO05se51
Galns on re¥aluatlon of ftxed assets
150.954
150354
Netmo¥emeAt lTrfvThls
11.475
153.6ao
165.105
RECONauAnON OF FUNDS
Total funds brought ftyward
127.595
470246
612341
TOTAL FUNDS CARRIED FORWARD
14.YXI
623.876
777.446
10. TANGI8iE AXED ASSETS
HouslnK
properties
COSTOIIVALUATICN
At lJanuary2024 and 31 Deca)ts2024
611J99
NEf BOOKVAWE
At310ecember 2024
6UJ99
At 310ecunber 2023
611
-li-

CHARITY OF ISABELLASOPHIA LEANDER
NOTESTO THE FINANCIAL sfATEMENTS- contlnued
FOR THE YEAR ENDED31 DECEMBER 2024
IQ. TANG18LE FIXED Ass£fs. Mrtknued
The housln8 propertles are stated at valuatlon, belng at thebr In5urarKe relnstatement value as at 30 June
2023 of £611,399, whlch the tnjstees consldered to be the value as at 31 DEternber 2024.
Cost orvaluatI<￿ at 31 December 202415 represented by:
Houslng
propèrtles
Accumulated revaluatlon 8alns
Cost
46&9n
99
11. FIXED ASSEfiNVESTMENTS
Usted
Investments
MARKET VALUE
At l January 2024
Addltlons
Remluatlons
153,344
50
At 31 Decambw 2024
NET BOOK VAWE
At 31 December 2024
At 31 DecLYnber 2023
There were no Investment assets vutslde the UL
C05t orv¥lu)tlon at 31 Oecember 2024 Is reprnsented by..
ilrted
Inv•rtments
Attumulated revaluatlon 8alns
Cost
n,209

CHAft1￿ OF ISABELLASOPHIAiEANDER
NOTESTO IHE FINANCIAL sfATEMENTS- contlnued
FOR THE YEAR ENDED31 DECEMBER2024
OEBTORS: Amoupifs FAWNG DUE WITHIN ONE YEAR
2023
Prepaymenis and accrued Income
CREDITCIAS: PthlaUNfs FAWNG DUE IfftIN ONE YEAR
Ct>nlAbuilons retelved In advance
Trade credltgrs
Atcruals and deferred Income
402
389
1.293
MOVEMENTIN FLINOS
Net
movement
In lunds
Trnnsfe
bdween
funds
At
31,12.24
At 1.1.24
Unr•strt¢tsd funds
General Fund
Cycllcal Malntenance Fund
Extraordlnary Repalr Fund
Development Fund
13A99
53040
63,178
8.953
11,717
16,55
g.oso
3.$07
18,659
59,125
71,590
4,905
139.070
19JS7
158,617
RestrScted fvnd$
Communlty Fund
00
14,51XI
Endowmenttunds
Permanent Endowment Fund
Housln8 Property Revaluat6on Reserve
CapStal Recouprnert Fund
146,266
461,971
15
146,522
461,971
16
795
si
624,927
TOTALFUNOS
798,054
-13-

NOTESTO TrIE ANANCIALSTATEMENTS. ¢oThtlnyed
FOR THE YEAR ENDED 31DECEMBER 2024
MOVEMENT IN FIJNDS-c•nlknKd
Net movement In funds. Induded tn the above are * folk￿.
omin8
Resources
ns and
losses
Movement
In fund5
UfvMstrTthd fvnds
General Fund
Cydlcal MOInte￿aTr(e Fund
Extraorthnary Repalr Fund
0￿Pment Fund
.9Si
178
L577
14717
I￿,￿7)
,ssy
Endwnertfvnds
Perm¥nent Endowrnent Fund
C¥pltsl Recouprnent Fund
1S6
256
795
337
roYAL FUNDS
25J87
5,178
Cmp•r•tkn tty mo¥•ment
Transfers
At 1.1
In funds
fund5
31.12.23
Unr¢rtrl¢t•d fvndi
General Fund
Cy¢llc•l M¥lntenance F￿d
Extraordlnary Repalr Fund
Devdopment Fth)d
12.372
49,779
56,642
15.8791
2.829
13.499
53.440
63,178
Isi
127595
IL475
139,070
Rostrlcted funds
Communlty Fund
14.500
Endo¥mi•bftfvnds
Pemianent Endowm•rt Fund
Housln8 Property Revaluatknn R•sorv•
Capltal Recoupment Fund
145.312
311.017
13.917
954
150.954
1.722
146,266
461.971
470.246
623076
TOTALFUt4DS
612.341
165.105
-14-

OIARnY OF ISABELLASOPHIAiEANDER
NOTESTOTHE ANANCIAL STATEMENTS. toNtknued
FOR THE YEAR ENDED 310ECEMBER21
MOVEMENT IN FLINDS. c¢xrtlTrwd
Coryaratlve net movement In fvnd5, kndwled in the •bo¥*afe 1sfdlo￿.
G￿Tr$ and
losses
Ilthernent
In funds
General Fund
Cy¢ll¢al Malntenance Fund
Extraorthnary Repalr Fund
Development Fund
18.751
{11.8351
19681
7.lJ)6
832
3.486
151
L973
1,513
151
IW03)
1.212
IL475
Endmmntluntts
Permanent Endowment Fund
Housln8 Property Rv4aluatton Res*ve
plt•l Aecoupment Fund
954
150.9S4
954
150.954
1.722
331
331
153,299
153,630
TOTAL FUNDS
23
16S.105
Fuffid •ffjd Remrni
P•rmanent End¢Th¥mont Fund
The Permanent Endowment Fund h In￿ted p¥t￿ In the Ch•rltVs l•nd •nd and p•rtty In Ihted
Investments. The Fund Is not ey4)endatde but Income from ￿ Inve5tn*nts Is •¥al￿b￿ for the 8enernl
purposes ofthe Charlty. Cab*al In theln¥es￿ts Is added tothe Fund.
Sbpert*s Re¥•lvatlon Res•Ne
The Housln8 Pfoperty Rvnluptlon Ae5erv¢ b pernunert ffidrMI)ert of the Chirlty •nd Is reprtt•tted by ihe
value of h￿tsIn1 propertles revaluatlon ¢alns.
C•plt•l R•coupm•nt Fund
Durln8 the year ended 30 June 1988 wrt of the Pemwnent Endgrnt Fund Investment was dlsp05ed of to
fadlltate essentlJl rep41rs tothe C￿1￿$ FwertSes and h05 been re¢guped at £103 per annum over 25 years
from l Juty 1988 to 30 June 2013. The Fund Is requlred io bE spe¢ffi¢alty Invested and Ific￿e from those
InN*rtmer￿ ts ro9￿1•d to be •dded tothe Fund arKI re*Nested
C•rnmunltyFund
Th* Communrty Fund Is restricted and represents • grant awarded iry the Comrnunlty Fund for the purp)se of
con5trucilnB rarnp access to eath almshouse and hard landsc•plne •round the •I￿hoUse propertles.
tyllr¥l MJlnten•n¢e Fund
The Cydlcal Malntenance Fund Ls unre5trkled but deskn*ed by the Trustees to cover the cost of cydlc?I
rnalntenante as It arises. A tran5fw to the Fund Is made each yur from the General Fund of a spedfic
amount aareed bytheTrustees.

CHARITY ISA8ELiASOPHIA LEANL)ER
NOTESTO THE FINANaALSTATEMENYS- contlnued
FOR ThE YEAR ENDE031 DECEMBER 2024
MOVEMENf IN FUNDS- ¢ontlnued
Exlraordlnary Repalr Fund
Th• Extraordlnary Repalr Fund Is unrestdcted but deslgnotsd bytheTrustees to covwthe cost of extraordlnary
repalrs as they arlse.
Atransfertothe Fund ts made yearfrorn thèGeneral Fund of a speclfic amount a8reed bytheTru5tee5.
Development Fund
The Development Fund Is unrestrlcted but deslun•ted by the Trustees tts ¢over fu￿re capltal Improvements
and trnnsfers to the fund aremade at theTru5tees dlstretlon.
Genernl Fund
The fund repruents part of the accumulated SUTpIu5es of the Charlty ¥nd Is wallablefor the 8enernl purposes
of the CharSty.
RELATED PARTY OJSCLOSUAES
There were no rdated pirtytran5acilons fortheyear ended 31 Oecernbw2024.
-1

CHARrrY OF ISAgeLLASOPHIA LEANDER
D￿AlLED STATEMENTOFFINANaAL AcnvrnES
FOR THE YEAR ENDED YI DECEMeER2024
2024
2023
INCOMEAND ENDOWMENTS
Investment In¢ome
DfvSdend Sncome
COIF deposlt atcount Interest
5,773
12
6￿25
5.785
tharltable acd¥ldes
Contributions ieceivable
18,762
17.612
Total Incomlno r•sourc•s
25J87
23.397
EXPENDITURE
Charltable atllvlilts
Water thar8es
Insuran¢e
Repair5 and maintenance
Cydlcal repalrs
Gardenlne
Sundry expenses
782
679
5.477
968
1.430
ni
4J79
9,413
Support cos
Managemeni
Admlnistratlon fees
bscrlptlons
1819
2ffl
153
2,195
Governance costs
Professlonal fees
Attountancy fees
Independent examination fees
45
997
250
975
220
1.195
Total resources expended
12,803
Net Incornè
.430
10,594
Thls paBe does Dotfomi partofthe5tatutory flnanclol ststements
-17-