BUSINESS ADVISORS & ACCOUHTApirs Charity of Isabella Sophia Leander Financial Statements For the Year Ended.. 31 December 2025 Registered Charity No.. 1180337
CONTEritS OFTHE FINANCIALSTATEMEI(rs F(IR THEVEAR ENDE031 DECEMBER 2025 Rwort•ftheTntyts I W 3 Ind•p•nd•nt Ewarnlnerfs Aeport St•tern•ntof FSn•nthl Actl¥111•5 B•linc•Sh••l r401 io th• FIMnd•l Sl•t•iithits 7 to 16 17
CMARIIYOF ISABEUASOIIHIA LEANDER REPOATOFTrIETIIUSTEES FOR ThE YEAR eNDED 31 OECEM8fR 2025 Th• Truste•$ present ihefjr rtport 410Th8 the financ1 statements of the tharfty for the year ended 31 Decernber 2024. The trustees have adopied the wo¥islons of the Sl¥tement of RecommeThded Praclke ISORPI 'Attountln8 nd Reportin8 by Charities" in prewrir theannu•l repm •nd firt4n(i•l s¢•tements of the ¢h•rity. The finandal ststemorts have been weparal kn aca>rdance the acco14 pdicle5 set OJI In no¢es io the account5 on paBes 7, 8 and 9 aThJ compty with the th•rtty's &¢4 document. the Charit1¢5 Att 2011 and Ac¢ounii#g and Reportln8 by (h•rfOes.' Ststement of Arfommenoed Prn¢U¢e applkable to tharftles preparlnR thelr accoufits In acc0rdancetth the Flnartlal Reportlry5tandord applkable In the UK and Republk of Ireland publL4hed in October 2019. Oblectl¥es •nd 11rns The Obje of the tharllv ts the provlslon •nd ma6ntenance of three aknshows In •Aannln4tree, E55ex lor poor persons, prlmarlly but It exduslsyty, lor the wldows. ¥Adowws or thmdrén of fishermen or s•llors who •re •v•rt8ellc•l proies¢ants ind tot•1 èbstsintrs fvom •1141¢oholk drfnks and •re •t le•st 65ye•rsof •Ae. Appllc•tlan of InuHn• The net 5n¢om• shall b• ¥ppld first to r•p•k, Irthurt •nd meet ill other respert of the Charltys propertie$ and •ll prow Costs of tht Ch•15 •dffllni#ratlon attd m•nweNL Thewftef nei Income shall be •pplled for thé benefit ofthe alm5pe0pleofthtcrity. A¢thAtI The Ch•rlty ¢Utrenify PdS thrtt •knslis• woptrths •rrft its •lm 4 to UllMs• •$ f•r•s pouibl• to the oblertlw of theCh•rltv. Publ1¢ benefft These aCtItIeS •re ¢v4kl¢r•d to be forth• wblk b•rrffft ind In runntw theCh¥ltythe Trustees have reyrdfor tht Charlty Commls51orb8uhJarKe on publk benefft. ACHIEVEMENTSAND PERFORMANCE thprltsble actt¥ttleJ The trusiees <omtlou• to be ¢onc•rn•d for th• of the wldrrts •nd th• yoperts +ntrted to them. Thev Irewklni thmu8h the recommendath)n5 ofth¢5y4arpJthsuWed tythesur¥ry¢xthey appdnted. Thé charlty celebrated Its lts)ye•r •nnhrsary TIn8th¢T4th • tea party In the8round5. FINANUREVlEw Flnindal poslt The ChirllW5 flnanclal pxlkn lsassetout In the 8atance She•t<)n py 6 and Is (onsldtred satlsfartory. A•MrvttpoNty The Charfty's pollcy on reser¥es is to makntsln reser¥es to efiab the Charfty to tttInue to athleve Its prlndpal Objectives. FUTURE PLANS Future plans wlll conttThJe towc¥kon the wlnquenhlalsur4y re(tsmendatitins ifi accord *ith budgets. sTrucriiRE.GOVERNANCE PaANAGEME14T 6ovèmlnidotyrn•ni The Charlty 1$ gov)Ed in aOrdance a Consti dated 11 M•y20
CHARITYOF ISABEiLA SOPHIA LEANDÉA REPORTOFTHeiRUSTEES FIMTHE YEAR ENDED 310ECÉMBER 21125 5TrucfuRE,fjOVERNANce ANO MAIIA6EM£NT RKwltsn•nt appolntrnem of bWtrustees As va¢andes for TStee$ arfse akWkatlon5 are 50U8ht from potential can(fidates known to the Trustees and other 5ultsble local Fwle. Applocants are then ti)nsidered by the Trustee5 and appointments made by resOluOn of the TnJst¢es. Day ¢0 d•y •dmlnI$tr•on ofthtCharlty15 carTledout bythE Ouk¥tho reportsto theTrnstees. Ind110 4nd tralnty of new trustees NewTrustees are brtefed by the crk and the exlstln8 Trne¢S on the htsioryand actth o[tr Chadty. They are proded wlih a copy of th• Charlty Comm155knn publicallon The E$Senal Trustee- delalllnB thelr rospon51bllltles prodIn& iuldarKe on bdn8 a Trustee. New Trust••s •1¢ prthld•d wlth • copy of the Chirtty Stheme Ind th• lat•st accounts. R•l•t•d p•ni There are no other (harft1 r•l•t¢d to th• ls•b•lL• L•anOrr Chadty. Tht the Ch•ty Is •lso Cknk ¢0 other •lmshouseth4rltle5. Rlsk min•yment The trustees have • duty to Identlfy redew the rfsks to the th)rlty Is e¥posed and to ertsure •pwoprfite controls •re In pl•ceto pd re•soniWeaSsur4e1qJ5 fraud •rKI ewror. REFERENCE ANOAOMINISTrATIVE DEfAIiS R•8J#ter•d Ch•rlty numbtr 1180337 Prfn¢lpwl •ddr• 286 Merse• Ro•d Cdchester Essex C02 8QY Trustses M Daniel, Ch•lmHn Mrs P Dew Iresned lotsnsl Mrsv M¢i•¢hl•n N Peck Mrsj Tirley Mrs D LO'Aell G Kennth Ireskned 23181251 Ind•p•thd•nt Ex•mkn•r 51m¢M Wellin8 TCGroup Atcoumtanis Town Wall House ealkerne Hlll Cdchester Essex C03 3AD
CHARif¢oF ISABELLA SOPHIA LEANDER REPORTOFTHE7RU5TEES FOR THE YEAR ENDED31 OECEMBER 2025 REFERE14CEANDAOMINISTRATIVE DETAILS Sollcltors Anthonycollins Solldtors LLP 134, Edmund Street BirmiThEharn 83 ZES Bankers The Co•eratlve Bank P.L PO BOX IQI l Balloon Street Manchester M60 4EP Clerkt• the Charlty Alison Smith PO Box993 Cotchester E55ex C03 3TQ Appmved by order of the board of trustees on 16 May 2026 and 51gned on Its behalf by.. N Peck Trustee
INDEPENDENTEXAMINER'SREPORTTO THE TRUSTEESOF CHARITY OF ISA8ELLASOPHIA LEANDER Independent examtnrfsr¢p•rttsthe tru¥t¢es rfcharftyof tsabeh SopNa Leand•r I report to the charity trustees on rny examlnatkn dthe •rcowts of Charityof15abek Sophla Leander (the Tru5tl for the year ended 31 Detember 2025. Responslblbtles and b•$15 Ot report As the charlty trustees of the are rnspmslble lor the prepwthi of the ac¢ounts In accordance wlth the r•qulMmentsOfthéCharfes Art lQll ¢}. I report In respect of my ex•mlnaiion of the Tru5Vs acwunts caThied wt under Section 145 of the kt and In carryln8 out rny examlnatioTh I have followed •ll •pplk4blt Dke¢iions bytht thirfty Commlssl¢)n under Sertlon 14515llbl ofthe Art. Ind•p•ndertew•w4nerfsslat4rn I have completed my •amlnatlorn I confrm tt no mèiwlèl mattets h•¥e como to my •tt•ndon In connectlcffi wlth the exarnlnatlort8554niffle to belknTthat kn arry materlal respect: •¢tourttln8 re¢¢xd$ were Mt kept In respect of theTnthas requlred 130 ofth Act,. or the accounts do noi •¢¢ord ihose i¢ords; or th• •ewunts do not cornpty4th the app8cable wulrtmtfjts tahtemh8 thÈform and tonteni olccounts soi OU¢ In the tharIt$ (Accounts and RePts1 Rqdatk)ns other than any requlrement that the accounts I • tru• and f•vw wlkh15 not a m•ttercon5bdered 4$ 014n Indeent eK•mlnatlon. I hivo no ¢¢n¢erns and ha4 rn •uoss other matters kn cOryctIon wlth the examknatkm to whbth attentljn should be dra In thls In vdertC+en•ble• woper undetst•ndlwofthe •¢0 w be re•thed. Slmon Wélllng Certtfted ACnI•t TC Group Tawn Wall House 8alkerne Hlll Cdchesttt Essex C03 3AD 19 W 2026
CHAR ISABELLAs0PH LEANDEft STATEMEPIT OF FINANCIALAcnvmES FORIHE YEAR ENDED 11 DECEMBER 2025 Totyl Totsl hjnds frJThJs fund Notes 114COMEANO ENDOWMEfll5 FROM CharftaW• 4¢Uvlts Almshouse actMty 14513 14513 18.762 7.637 6.615 Totsl 25,387 EXPEt4DITINIE ON Ch•rfi•tsle Alrnshause actl 232 14232 11918 15,430 N•t8alThsIll¢Jsl Investments 5,178 NETINCOMVIEXPENDITUREI JlJ63 Other r•coylsed plnslll¢>swl In5 on ruatIofi offix 32J95 N•t moN¥m•nt In fun 3U38 $45& RECONCILIAnoN OF FUNDS Total fund$ brou8ht forward 624J27 79654 7n,446 TOTAL FUt405CARRIED FORWARD 1941165 6S7 16212 798,054 CONllNIIING OPEAATIONS All Incomeand expendlturo has arls•n fr¢mtorthuW¥ •thiOe Th• teSt0 p¥t ofthese fir*I•l st•t•ntnts
CHARITY OF ISA8ELiASOPHIA LÉANDER BALANCE SHEET 31 DECEMBER 2025 2025 Total lund5 2024 Total fund5 Ufjrestrlcted funds Aestrkted fvnd Endowment nd5 Notes F£0 ASSETS T•n8lble a55ets Inve5tmentS io 14. 644.394 200,$18 611.399 168 972 173 27,153 173.365 oo 657.047 844.912 780,371 CURRENT ASSETS Debtors C•sh at bank 12 718 19.137 18,133 19W65 19,165 19,573 CREDrroRS Amounts f4lllN8 wlthln one 13 1116SI 12.1651 11,8901 NETCURRENf ASSErs 17.700 17,683 TOTAL ASSEts LESSCURREMr UA61UnES soo 657.047 862.612 798,054 NET ASSErs 657 191,065 862612 798 054 FUNDS Unrestrl¢ted funds Rest¥lcted funds Endowm•ntfuods 14 191.065 14,500 657.047 158,627 14,500 624 927 TOTAL FUNDS 798,054 The hn•ncl•l st•iem•nts were apprcNèd by the Board of Twstees and authorfsed for Issue on 16 May 2026 and were Sned on Its behalf by.. N Peck Trustee JThMI Trustee The notes form part of these financlal statet$
CHARITY OF ISABELLASOPHIA LUNDER NOTESTOTHE FINANaALSTATÉMENTS FOR THE YEAR ENDED 310ECEMBER 2015 TRANSFER OF ENGAGEMENTS On l January 2020 the actfvitles. assets and liabllllies of the Isabella Sophla Leander Aknshr)use Charlty (Charlty Re8lstratlon Number 2329751 wwe transferred to thls Charlty. ACCOUNTING POLiaES Basls of prepartn8 the fflnancSèl statements The finandal statements of the ¢harfty. whlch Is a publfjc benefit entity under FAS 102, have been prepared In accordance wlth ihe Charltles SORP IFRS 1021 'Atcountln8 and ReporUn8 by chalIes.. Staiement of Recommended Pract1 appllcable to charitle5 preparlnu thelr occounis accordance wlth the Flnanclal Reportln8 Standard app11cable In the VK and Republlc of Ireland IFRS 1021 leffectlve l January 20191., Flnanclal Reportlng Standard 102 Th• Fln•ncl•l R•portlng 51and?rd 4pp11¢4bl• In the UK and Republlc of Iroland. and th• Charltlèi Att 2011. The ftnanclal statements have been prepared under the hlstorlral Cost ¢onventlon. wSth the exceptlon that housln8 propertles are Included at valuatlon and Investments whkh are Included at market value. The flnancl•l st•lements •re presented In stefllni whkh Is the functloMI currency ol the tharlty 4n¢J rounded to the nearest £. Fund Ac¢ountlni Unre51rlcted fund5 can be used In attordance wlth the tharltable oblertfves at the dlscretlon of the trustees. Restrl¢ied funds ¢•n only be used for partlcular re5trlcted purposes thIn the oblert5 of the ¢h•rllV. Restrktlons artse when specllled by the donoT or when funds are ra15ed for partlcular rèstrlcted purposes. Permanent endowment funds arè non4xpendable funds whlch are normally held Indeflnltely. Further explanatlon of the nature and purpose of each fund Is Iluded In th• not•$ to th• fin•ncl•l statemerts. Golni ¢<)ncttn The •e£ounts ar• pr•pr•d on a 8oln8 con¢am b•sls ¥5 th•r• •r• no m•t•rfj•l uncertjlntles •bout the Ch8wlty'S •bS11ty to ¢ontlnut. Income All Income Is re¢o8nlsed In the Statement of Flnanclal Actfvlt5es once the charlty has entltlefflent to the fund5. It Is probable th the Incorne wlll be recelvéd and the amovnt can be rne•sur réllabty. Income from gavernment and other gra1, whethér'capltal, 8rants or 'revenue' grants, Is r•co#nls•d when the Charfty has entlement to the lunds, any performance condlt10Tr5 attathed to the 8rant$ have been met. It 15 probable that the Inrome wlll be received and the amount can be measured rellably and Is not deferred. For l¥acles, enthlement Is taken as the arfltr of the d•t* on wh5ch elth•r: the Charlty Is aware that probate has been granied. the esrate has been finallsed and notlfl¢atlon has been made by the executorlsl to th• Ch•rity th•t• thstrfbutlon wlll be m•de. orwhen ¥ dlstrlbutlo# Is re¢eived from the estate. Dot)atlons and other volunr•ry Income are refleded In the •¢¢ount$ for the perlod whl¢h they are recelved. Donatlons In are reco8nlsed by the Charlty when retelved except In thè ta$e of Str¥1¢ prOded free or undelvalue by voluntary stsff or others whlch are not reflected In the acCnts.
OF ISABELLASOPHIA LEANOER NOTES TOTHE FIP4ANCIALSTATEMEPITS. ¢tyrtkn FOR THEYEAR ENDED 31 DECEMBER 2025 ACCIYJNTIN6 pouafs. contknued Interest Recel¥ed Interest on lunds held on deposlt b hKILthd wh•n Talle and th• c•n m$1 rdlabty th• Chirlty,. thls Is Mrmalty upm notlfkthn of thelnthrest pld or pay•ble bythe 8Bnk. empendur• LlablIS are rtcwlsed is eXpeIltUre soon a5 there 15 • lryal or constrtt obllBath)n commlttln8 the charhy to that expendlture, 11 Is y¢b•ble that • transfer ot bentfits will be r¢•uired In settlement nd the imjnt of the oblbilon be m¢asured re4•bty. E4)endltwe Is accounied for on an accruals ba51s and has been dasslfied under he4dln8s that ¥8te CO rtktd tts the ut•gory. Vlher• ¢orts Cannot be dlrertty attrtbuted to pArdtyl¥ he4dW Ihy h•¥0 •Dc¢•tsd to •¢rtr4rftles on • b•sls con4#ent th¢ U5eof restyjrces. Repalrs and P•l•lht¢n•h The char8es In the Statement ol Ftn•no4 Adl¥rftles In r•sp•ct of Cycllul M•lnteThJnce Jnd Extr•ordln•ry R•p•lrs r•fi•rt the Trustes' constant nCern to keep the pmperties In 8ood a>ndltkffi. Ind are In accordance th the Almshwse Asso¢l•iK)ns' r•¢<4xfind•iityi that Almshoust th•rfVes shwld s•t •sld¢ e•¢h ye•r spedll¢ sum5 In thls respect. Tran51ers are made Irom the Genernl Fund each year to the Extraordlnary Repalr Fund to to¥r Èxtr•ordln•ry f•p•lrn •% they artse and to the Cydkal Makbtth•n¢• Fufid to ¢o¥r repalrs whkh •rls• Ma lkar bas15. Support The CharlV$ 8overnan¢e costs 4re •llocatd énilr to the Costs SIn $pOrt Costs rel•tln8 ath•r•¢tltlQs are Immaterw. T4b 4M•ts Houslw Pi•ptrths The h•Jslni wopertles are Induded In the •t the 1ftsurar relnx•tement lUe. Addltknns aftor each revaluatlm are Inthld •t ¢OSl untll i further re¥ahJakn. The ¢ost ol r•furblShmt •nd Imprthrtments to the exlstfjn8 Woptrty •re wrftten off io G•n•ril Fund ¢x Extraordlnary Repalr Fund In¢urr•d. Any m•)or Improv•ments ty extenslons to the property are caplt•llMd. The housln8 propertles are not depMlated as revalu•ittyu •re suffident re8ularlty to ensure that Ihe carrylni amwnts arenot materlm&stated. Inwstments Irwestsnents are on the Sheet at thelr mats valuE. Ch¥•s In Val dUrf an attouhtln8 pÈrfod are refterted In the I¢)nts a5 unreaw oaln5 losse> Upon dtsposal of an Itwestment the dIfferen behveen original cosi •nd dispos•l pro¢eeds Is relletted in the accounts as a realiwj 8aln or1055 •nd on odfv51rnent 15 m•dÈ to unreallsed Aalns or losses to rv4er5e ufirealt5ed mtyments kn v•lue ITh earlr c¢trIbuOn5 and other debtor5 are rec4nL%ed at the settlement aMot due. Pr4p•ym•nts •M wlu•d It th• amount prepSd net ofwytradedls¢wtsdw. Cash at Ba¢ Cash at bank and cash In har Indude5 cash and short te hhty IW Investments wlth a short mAtty of three months or lessfromthe date of acoulsitson oropeniywdof the dep)srt OT similar accounL
CNARrrYoF1SABELLASOPHIA LEANDER NOTESTO THE FINANaALSTATEPAENTS. toniinuod FOR ThE YÉAR ENDEDJI DECEMb£R 2025 ACCOUNTrN6 pouaES.uJntlnu•d Credttors and prth4slons Creditors and provisi ave where th• Ch•thy has a pres•nt •bllR•tlon r•sukln8 from 4 paA event that 11 probably result In the transfer of funds to a thlrd party and the due to sethe the obH8atlon can be measured or tstlmated rdtsl. Creditors and prMi0 are rbormaly re¢¢Rnlsed 4t thelr s¢ement mountfter allawln8 forarytrade dtsttthtsd. Th• chadty Is •xempt from tsxort Its chariiabl• •cthdtJes. 1024 Id•nd Iorn+ r•c•1¥a+ Accumulated Inwme dl¥knds recdvble Interest receable 237 1.185 5,436 164 6.625 INCOME FROM QIARITABLE ACTM 2014 Mshou contrIb Recth•b L0s5Qs from vKande5 18.762 CHARffA8LE ACTWff*S COSTS Support costs (e note 71 Costs Isee Th)te 61 Totsls Almshouse Ktmty 232
CHAftifYoF ISAOELiASOPHIA iEANDER NOTESTO ThE HP1ANaALSYATEMEiif5.tontkd FOR THE YEAR ENDED31 OECEMeER 2025 2024 Vacant wopertyto#s WaterthafRes Inyjrance Repairs and maintenarKe Cydlcal repalrs Gardening Stsndrye%p¢r 55 914 711 933 676 566 L76S L420 4J79 SUPPORTCOSTS Tota 3A18 Supportcost% &Kluded In theabo*. a9$1¢110Ws." 2025 2024 shouse Almshouse thty aerk fees b5criptiOn5 Professlonal fees Accountsncyfees Independent examlnationfees 3J43 275 1819 267 1.245 997 250 264 5578 TRUSTEES, REMUNERATION AND BENEFrt5 There we ho trustee$, I•eIl0N ty other benefits ftythe yearended 31 Dethr 2025 Thyforthe year ended 31 December2024. The were trustees, apertses pall fty the year 31 December 2025 nor for the year ended 31 December 2024.
CHARITYOF IWElLASOPA LEANDE NOTESTO YHE FINANCIALSTAIEAIEIIT5. ¢Onllnl FOR THEYEAR ENDED31 OECEMBER )25 COMPARATWES FOR ThE STATEMEAYC FI11ANaAcn¥ Unrestritted fvnds ftestrthd Endowment fund funds Total frJnd5 INCOME AND ENOOWMEFITS FROM arltsble adi¥ityes AJm5knusÈ artmty Il762 18.762 Investment IrKome 337 6ffj25 Toul 25Xf4J 337 25.387 EXPENDilliRE ON charItab a(114 rThshouse a¢tivity 9.957 337 15,430 etn$ on i0ssiments 714 5.178 NET ff4COME 19557 L051 RECONCIUATION OF FIINDS Totsl fijnds brow fon¥3rd 9.0 14.$1)J 623.876 TOTALFUNDSCARRIED KWARD 14.5 624.927 798,054 10. TANGIBLE FIXEDASSErs Freghdd propertv COSTORVALUATION At l January 2025 Rev4lu3titsnS L399 3U95 At 31 De£ember2025 644J94 P4Ef OOOKVALUE At 31 December2025 644394 At 31 December2024 61L399 -li-
cHATy0F ISA8ELiASOPHIA LEANDER NOTESTOTHE FINANaALSTATEMENTS-¢•rtlNl FOR THE YeAR ENOED 31 DECEMBER 1025 TANGIBLE FIXEDASSETS. rojrtlnwd Cost orvaluatlorb at31 Oecember 2025 rewewted by. Free1ld property Aetumul•ted revaluatlon ylns 149A28 494,966 The h•Ing propertl•s •re st•ted at JaIl0 belrw at thqlr Inwrance relnsi•temtsit VI1 Is It 30 Jun• 2025 ofÉ644.394. whlch the tnt#vs ¢ohde4 to btth•wk •$ * 31 December 2025. IL RXEO ASSEfiNVESIMEIITS Usted Investments MARKEfvAWE At l Janu•ry2015 Addlrlons Re¥•luaikns 168J72 oi 18.645 At 31 December 201$ NFf BotMVALUE At 31 December 2025 At 31 December 2024 There vre no In¥estrwt assets 051de the U C05t orvahJ•ii)n •t 31 D•¢•mber 2025 5$ rnpr•xnted by. Ust•d AcMlted reVaMtIOnS1kn1 814S4 112 200.518
CHARITYOF ISABELiA SOPHIA LEANDER NOTESTO THE FINANaAL STATEMEpifs-tofflknued FOR ThEVEAR ENDEO 31 DECÉMBER 2025 AL DEBTOR5: ApioiipifsFAWNG DUE wrrHIN QNE YEAR 1014 Contrfbutlons In •rrears PrepTrtsand acrnd In(4Jm• 1.440 728 CAEDITOAS: AIAOUIITS FAiUN6 DU£ WITHWONE YEAR 2024 contrutS r•telsd kn fvK• Trade ¢redltors k<ruats ond dtf•red In¢¢rn• 442 1,350 1,890 MoVEmEP 4 FUNDS Net movement In lunds Tfinsfers betwen funds At 31.12.25 At 1.1.25 Unveslrlcted funds General Fund Cy¢ll¢•l Malnien•nce Fund Extrawdlnary Repalr Fund De%lopment F1 7076 IU61 19I70 73.618 17269 59.12S 7&5 19&065 Res¢rfa¢d fvnds Communlty Fund 14,500 Endowmentfvnd$ Perm•nent Endovmient Fund H(yJ51n8 Property Revaluatlon R*ser¥• Capbtal Aecoupment Fund IW22 I6n 16.434 15551 14S.967 494.966 16,114 624927 20 65747 TOTAL FUNDS 8W12
NOTES TOTHE FINANCIAiSTATEMEpns. tobttlnued FOA THEYEAR ENCED31 DECEMBÉR 2025 MOVEMENT N FUNDS. cont1thl Net m¢Mmtnt ITh ld5, Indled In the abrNe are asfdl(Yts.' IT0m Re50urct5 expended G•ln5 losse5 Movement In funds Unr¢strlrtqdfvnd5 General Fund Cycllcal Mathtenance Fund Extraordlnary RepaSr Fund (>eveWnent Fur 19J14 7A76 IU61 11ffj46 •,693 i} IU3321 190>2 Endowment funds Pernianent Endowmert Fur HouslnB Property Revaluatlon ft•s•r4* Capltal R¢¢oupmeni Fund ISSSI 32,995 31995 311 TOTAL FUNDS IJW21 C#mrI10rffiQYThTrt knfunds Translers between fvnds ffl(r•ement Ihfvnds At 31.11.24 At 1.1.24 Unr•5trkt•d Gener41 Fund Cyclkal Malntenartce FurKI Exiraordlnary Repalr Fund Development Fd 13.499 53,440 63.ln 8,953 11,717 2,635 4,905 165571 I859 S9.125 71,5• 3.507 139.070 19.557 158,627 Re51rfrtqd fvnds Commufiity Fund 14.51XJ 14,5ts) Endowmentfvnds Permanent Endowment Fund Houslng Property RevaKwkn Re5eTh Capltal Recoupment Fund 146.16S 46L971 15.639 146.S22 461,971 16.434 623.876 1.051 624,927 TOTALFUNDS 777J46 20.&18 798,054 -14-
CHARITYOF ISABELLA SOPHIA ifANDER NOTESTOTHE FINANCIALSTATEMENTS-cantthued FOR THE YEAR ENOED 31 DECEMBER 2015 MOVEMENT IN FuN0S-nilftued Comparatlve net rnovement In fund5, Included In the above •re as fdlows.. IornIng resources Re50urce5 expended Galns and 1055es Movement ITh fvJnd5 Unr•rtrlrt•d fvnds fjeneral Fund Cydlcal MaInteThee Fund Extrèordlnary Repèlr Fund Development Fd 19,951 2.603 2,496 18,4111 11,S451 178 L577 11,717 2,63S 4,90S 25,050 19,9571 4A64 19,557 Endowment lunds Permanent Endowment Fund til Recoupmetht Fund 256 458 256 795 337 337 1,051 roTALFUNDS 19 9571 20,608 Fund and R•Mmi P•rm•rt•nt Endowm•nt Fund The Permanent Endowment Fund 1$ Invested partly In the Charlty's land and bu51d5 and partly In Ilsted Investmen15. The Fund Is not expendable but In£ome from Its Investrnents Is èvallable for the qeneral purFoses of the Charlty. Capkal 8rowth In thè In¥esim•nti added to the Fund. HOU8 Prop•rtlu RevaItIon Rei•The Th• Hou51n8 Property R•valu•tlon Reserv• Is pwm•nent •ndowm•ni of the Ch•rlty •nd Is representèd by the value of housln8 propertles revalu•iitsn 8alns. pltsl Reeoupment Fund Durln8 the year ended 30 June 1988 part ol the PÈrm•nent Endowrnent Fund Investment was dlsposed of to facSlltate e$senthl repalr$ to the Chèilty's propertles and hès been recouped at £103 per annurn over 25 years from l July 1988 to 3Q June 2013. The Fund Is requlred to be spe¢lflcally Invested and Income from those l¢westments Is requlred to be added to the Fund and relnvested. CommunltyFund The Communlty Fut)d Is restrkted and represents a grnnt Bwarded by the Cornmunlty Fund for the puvpose of ¢on$tru¢tln8 ramp a¢tess to oa¢h almshouse and Pfovldln8 hard land$¢apln8 around the •lmshouse propertle Cycll¢Jl m•Intenar Fund The Cyclical Maintenance Fund Is unrestrirted but designated by the Tru5tee$ ta ¢o¥er the tosi of cycllcal malnieThance as li arlses. A transfef to the hjnd is made each year frorn the General Fund of a 5pecllk amount a8reed by theTrustees. -1s-
CHARrrY OF ISABEiLASOPHIA LEANDER FOR THE YEAR ENDED31 DECEMBER 2025 MOVEMENTIN FIN.¢011Thll¢d Extraorfinary Repalr Fund The Extraordinaryflepalr Fund uNeArfcted bvt designated tythe Trus*es tocobvtheeostofextra¢¥dln•ry repalfs as they awe. A tronsfer io the ts rnade eath the Geneftl Fund of a specThlc amovrt agreed by th2Trustee De¥e1ownentttd The Development Futbj unrestricted but desenated by the Trustees to ¢aMal improvements and tran5fff5to the fvnd are made attheTrustees dIscre0Th. 6enernl Fund ThÈ fund iepresents part ofthe3(offiithted SUIseS ofthe Charityand Is for the general purposes ofthe tharity. REiAYEO Pfft DISCLOSURES There were no related p•rtytrtnsa¢tionsfortheyearended 31 Detrmbef 2025.
CHARif(OF ISA8ELLASOPHIA LEANDER DEYAIiED STATEMENTOF FINANaALAcrivinES FOR THE YEAR ENDÉD JI OECEMBER 2025 2025 2024 INCOMEAND ENDOWMENTS Inwstnwrbt Incom• Dlvldend Income Other fixed asset In¥- UnFII Interest recelvable 1,237 6,236 164 1,185 5.436 7M7 6,625 CharStsble adlvStl•s Contrlbutlon5 ReCebI+ Losses from vacancles 20,048 1.5351 18.761 14762 Tot81 IamIni r•Mur¢es 26,150 2S,387 XPENDITURE ChgrS¢gble o¢tlvltle6 Vacant property Costi Waterchar8•s 1fi5urance Repalrs and m8lntenance Cyclltsl repalrs Gird•nln8 SundryexFen5es 55 914 711 933 676 J,708 566 1,765 1,420 ioi &494 4,379 Support Costs MIn•me Clerklees SubscrlptkS 3,143 275 2019 267 3,418 3,086 Governance costi Profe$slonal fees Accountancy fee5 Independent examln•lk)n fees 1,145 997 250 1,056 zo 2.492 Total rexur¢es expet)ded 11.232 9,957 Net IgE 12,91B 15,430 Thls paRe does notform partoFthe statutory final[31 5tatemtnts .17.