JIAID CHAiifERED ACCOUNTANrs J.A.D. A8socAates Limited 4 Blts Lane, Rainham, Kent, ME8 7EG T: 0] 375222 E. admlli4adaccountants.co.uk www.iada(rountants.co.uk THE EDWARD SHOWLER FOUNDATION ANNUAL REPORT AND UNAUDrrED FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Charity registration number 1181330 (England and Wales) ICAEW CHARTERED ACCOUNTANTS R(g1sd tn FJElir nd & Wale5 No. 2416462 1 VAT No. $22 57 DiTedotts DPColweU MAAT I DJ CTOTnbie FCA l Atk)wdy tfCA 14YtPryr
THE EDWARD SHOWLER FOUNDATION LEGAL AND ADMINISTRATIVE INFORMATION TThstees mrJJsh Mrs E J ShJ¥yler Ctr C D Pallxth MrMRFra M5 K M Ham1( Ltr C N Atklns Charfty number (England and Wales) 1181330 Independent &xamlner Davld Cn)mt4'e FCA 4 Bkjors Lar Ralntkam Kent ME8 7EG
THE EDWARD SHOWLER FOUNDATION CONTENTS ststement of YesF¥NtrAilIleS Indedt examIS reFMJt Ststunwt d finaThJal a(J Balan sheet 9-15
THE EDWARD SHOWLER FOUNDATION TRusfEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The tnjstees pwnt Iher annual repc¥t a1 firtancial ststemats fc ts year 31 [ernber 2025. The finanaal statanents have t1 prqAr1 in accrrtthrKe vlth the a¢xcu)tlThJ Olcies set In rKTrte I to the finandal si3tements and CoMY with the tharivs sY)vwnlvKJ d(mt, the atIeS Act 2011, FRS 102 'The FInats1 RepKJrbng StsThtsrd aF¥Jlicable in the UK atKI Rq>ublic of ]ran and the Charitles SORP "Ac(Duntlng and Rewrtlng by thariti&%'. Statement of Recnmen{ applthble to trtieS preparing thdr accounts In accordan wlth the nandal Rn9 StarKlard in the UK and RepUk of Irdand (FRS 102)" Objectlves and actlvltles ob]t of the charity is to prcrfTh)te and mect the phyal aThJ Mts1 twllh of afftrers sarcoma In the Lknited Kingdorn throu tyowslon of finar¥ial aSSstan, W and exlwtK)n. Publicbenefit The trustees have pald due regard to gUIdan Is%BI rity comrrrfsgc In dlding vthat aCyviti charity should urthrtake. The past year was very tIVe f( Ed 5 FWrKL31l a1 have m&Je srxne Maj wyjress towards putting i ce the steps that wlll lead to fiThllThJ a t ts aear Cdl Sara)ma (Ils). In FeLYuary we Pass the landma of havarYJ rdw £l.(KKI,(KKI and have ncpN thls target to rnlse a fijrther mllllon pJund& Thls was a Mef moment to reflect on athlevlng a mile#one whith Y cixjkl not have envlsawj reAd)Ing wFEn we formed Eé's jndaon. It w5ut sawng this uwkl have trn achleved wthut the kindness and genW0s of others. Ed wanted hls Ilfe to make a dIfferee and the reas ft sellinup the was to ty al achleve this on his tehalf, by flndlng an effethve treatMt aj ultlnty a cure f(r Oear Cell Sarcoma (CCS), wTrld) we now feel is within reach. The money that we are raIrrtj Is funding the Erd FThJndation CCS Re5earth Prryjramme at the Cancer Ir)stitute at UnIvty College L(thn (L). The fiJrKls wovthl have SUFWrted thls prcKJramme and Fpve also teen a catstyst for other deS to Invest dlrecty into the tycmyamfne thrgh UCI; Sarcoma UK, The Jean Shanks Foundatlcffi, Tranlj Sarcoma crtlw ththldi nct have ha1 thut the F(KJndatic havlng Invest&J flrst. In January we recelved the flrst of tsvo InstaIn$ of a gift EIOO,000 fn)m a prfvate don. Ths ha5 ten used to fund a laboratory nlan to coll CCS tissue samtkn of garOlnteSdll (GI). lTris has extendej the of the programme arKi wlll In(y&4se txjr ukrajIng of C(S c( the GI and dlfferentiatE tFi5 tyte of C( from CCS of the soft bssue. This will lead to a b&tsr unLrstandlr¥J aThJ PD&%lbly to tr&4tmerts speciflrAIIy target this varlant of the dISe. We also wanted to ralse awareness rf CCS a1 h3ve tsken to do th1& P&thaps rK)t surprlslngly, most pwle donl even know rtoma Is g) why thld W krx)w ab(Mrt an ultra- rare gjb.tyte of the dlsease. Noiwithstandlngft we have rai1 aWan, p3rtI(laty In the SdtIfiC aj m&ii(al IDmrnunty and have helFed to 9alvanlse rear(th tEJng undertaken in different ktc*atcths auoss Eurtp and the UK to be awa of each other. This of course could rKJt have ha[1 wAlJ1 the wH[lngn of others to Collarate In clder to athleve greater wl,
THE EDWARD SHOWLER FOUNDATION TRUSTEES, REPORT (COKllNUED) FOR THE YEAR ENDED 31 DECEMBER 2025 LKL have e5tat4LtheJ a of instilwtkns are Try4¥ c researth whbth the West German Caw Centre (Essen), the fmn Cancu RTr Centre 1trkthtg), VIB-KU Ctter for Cancw (LTr. BebJlurrt), UnN { Zurkh (stZerfand), The Insthte for CarKer Research at the Royal Marthn Fk)4)ttal (Lonthn), Rwssy (Pari5), The thrlstle {MarKhets), thtute Curfe (Pads), Blopdth LatrK)ratory (Cxa Rewbik), Cort( Lknwsty Hcqital (Ireland), aTrJ the MaYKal Unlverw Graz (Frae). Vlhen we started thls Journey there had Ilttle rewrch lrto the causes aTrJ dfvers rf crs and the lTl[01 Identsfylng tsryets for tr&3tsn¢ or rr[ATrJ thujs aTrJ 9JFpirQ dlnlcal trlal& Most of the Inltlal alms have a(knl thanks trj the (bjiotul crf FofesgN Nlthla) Hllay arnl hls team at the Sarcclna Ger(S Lab at UCL. Qrtle, iwj, Skjl M¥J ¢Ah The genes U%llY IrNrJ%ryl in C(S are EWSRI and ATFI, wNth lThJxr&tty In what Is known a5 a trdn51Qca¢. ]n vtry rnre e5 there are Ltw Ixrt EWSRI Is always Irwow. The rwr¢h has COnfirr thls mutatlon through gaEtkally wuuKlrvJ laffJe batdi of CCS t155ue 5amF4es llected so far. rrtj as of samS, varbxs tèthnkiues 9)me of lch are $0 novd tfv wre dilable wA)en v startad the fiwramme, ts hdFdng to furtlw un(kn5tsnd ts dlsease and vknat controls its iKI a Iwklry at (byaders that wlll desw ts EWSRL: ATFI by ¥pJfkalty tsr¥j Ihe AIFI gene w(KlucL Towards the end of last year, a gnyjp of xlentjsts and clinkaans from Unlv8slty of jUry.Es aThJ the German CarKw Research Centre In HeKllxry, fc1Trd a CCS ¥KrtJro grtsjp a1 have thlatx)ratirrfJ c CCS rEsearch and shartng Inforn. We are partkular lThl&taJ to PrLkn S&Ja&lan Bauer. Dr Wa Chudasama, Dr Dawid lesa a1 Fycltsgy lknlan Hllay their tln commltmeJ)t to thls dfort. AsIng frnm tNs lIat(tM was t first eV htternatkjnal Cjear Cell Sarcoma Wixk¢x)p, whld) Wds hejd at the Rcyal &)dety cl Methine In L(th on the 17th a1 18th Sepkntv aThJ vms JL¥ntW hotsl by UCL a1 the Edward Ser 93ve the thèr CCS 9eSts, re5eatYhers, dlnldans arml tlS to m The flrst day of the WcksFvJp was Sfical padents athcK3te5 to exthange aThJ to dtrAJJss thelr dlsease some of the top Sarcoma dIanS In EurtE. It %YdS a150 an q)pytuty to thare the dfrerttc of future research, a vltal C(Th[(t InfcTnlro the day rf Workshcp, whlth was for lenSts, rerthS aThJ dkIanS from UK arKI is, to dxuss dfftrert ap0acheS to fijiure CCS researth. Neady 30 sd&)ttsts atterKl8J and tre knvltal to ryewrtthns (m diffrnt a4) crf C(S, cowlng a rdnge of ttmes frc#M its bk)Jy, tknrtiibc and dEalls (rf praliritBI trials arnl tfan4aUonal research. Fd1ryg the W(J), a RO]Map for the C£S has ten wcduc&l whlth wtll thape the fuhjre w(yJamme rf ¥w)k aThl wh&e It vall te uThtsken 141th InteJDatiI cdlaiANatlon kdng central to how this A weas after the Workshi4), the F(MJrxktion fcff the NatfirJ)al Jn5tttute of Heath (FNIH) In the US, anTh)uncal its ULTRA Programn had seted CCS and arrktrEr sarcoma, fmm OV rare orKers, cffl whkh to fcojs thelr fvtsjre research efforts. The FNIH ks to fM pulJlc-txlvate partnQ5hit tr> ac(duBte tkn8Jlcal researrh arKI has ratsed over $1.5 bllllon larS Ft Yrts f¢rKknl In I.
THE EDWARD SHOWLER FOUNDATION TRusfEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 They 5dettgJ CCS b&ause C( it W a Mutati th4t is t3rg&atk, to the Ilmtsj numiH of Ffjtknts affthl, Itls unllkdy comFwbs iU 4thlly irN& to fiTrJ a ajre, lkn o flnal rnte, in res d CCS th&aixes, Is an upJ)mlng dnjg tsfjal for metsststk CCS patients IS4RC 045), is the to stsrt reuuiting in earfy 2026. We as a trial for a d Wfiolty tarj C(5 Is rd The tdal dru9, call8J KlmmtraK L8 Ing ImMKr(Ke, a UK ba[ Etsrmknl conwy. Tr trfol TrMII wrult In treS In the US and at ts Royal Math H(4th1 (RMH) In We a In cCt the RNH to provlde asstsrKe In rayuitlng patiats for the trtal. Jre&s Is a19) belng made on Ihe I patnt commu)thti(ms r&arth we are fiJNIINJ tAth Camlxldge Unfverslty. Arjun ngth)m, Is uTrlertakiry rwrth a part bBsls +years has (tynrAet hls first year. Aijjn has 41j la aftnts d dats aThl has Start anaWrKJ tNs and 9)me very hterestlr firMliThJs are alreaty JIrj. Irrtemtkn Is to get the of thfis rearth Int&Jatal Into medical tralnlro and un has alreth vdth of Health KI Care at))ut a "patIt ntred. We a further £5,IXrf) to the IKilkJw to gjpwt (kys ¢Jrt termlnalty111 yrj adults. We Trve n0¥ dr#ted £35,5(Kl to Wllkhy. Hnalty, V Wld Ilke to thank everyone th) has ran, S1M, walkoj, e4V)t ry rthe4vA 1mSe to raSse m¢xry for Ed's Fndat. Y(w are amazSry1 Flnandal revlew The IncomlNJ resou tcall8J £16,225 A P£ord drr£S of up to slx rtrjulaty b) almknltr IrIty. The charws was aw 21 2018. Tree5 a aFpSnt&l amualty at Annual ¢tta1 mlNJ. The tnjstees who servoj durlng the year and to Ihe d of stu of fila1 slatenents vBe: Mr J J Showler Mrs E J Showler Dr C D PalLKh Mr M R Fraser K M Hamllion C N Atklns
THE EDWARD SHOWLER FOUNDATION TRusfEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 ' rewrt V*d5 appr1 by the B(k7NI of Te. J Show
THE EDWARD SHOWLER FOUNDAnON STATEMENf OF TRusfEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2025 The tTUStees are fty kYepaTlrvJ the T. liepjt and the firrth1 statrnts In accordan vlth aFplkatJe afKI Unl1 rj[th)m IntIrj Stsndanjs (Unltsl KlngtMI knepted AcoxntlrKJ Pradke). The law aFvllcable to charftks In Engla1 aThl WaS the tsitss to finarKlal ster flnanclal year whlth glve a true falr th of the stste cf affalrs ¢ the dwity of tre IrKrAnlThJ reyxJrce5 aThJ apF4kaYon of rwwces the dk2rtty for that year. In prrIng finarKial Statts, the truSS are to: . st (rAtirj p)IrJe5 and then t1 . make arKI emate5 that are rea9Thtle aThJ . 51ate whetlw apFAK3ble acc¢urtUng stsThJards have folk)wJ, Sbrt io ary matatsl deFkirkJre5 disdcEal and ex[Aaln In the finanoal statemts. aThJ . prq)are the flnanclal #atrnits (m the ng basls urtess * Is Inakycylate tD that th3TSty wlll conunue In 0[ratiOn. The trStee5 a rtsFMn4t4e fcK k¥)Ing gJffbMt rths that wale acasracy at any tlme the finarthl cf the tharlty aThJ enat tIn to that the fina41 *aiema)ts comtAy with the (harllles Act 2011. Owrity (Accounts and RqyNts) Rtm)S 2Crf)8 arml the of the tn15t d&, Thev are also reSptre fty 5afeguardlNJ ihe the dwrlty aThJ for rea9)nab ste45 fcr the )tth arKI Ikt&tM)n cl frats8 and other Irwlarlti
THE EDWARD SHOWLER FOUNDATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE EDWARD SHOWLER FOUNDATION I reFQrt to the injstees rrry exBmlnatkn the flnarxlal #attn$ of Edward Foun(ktion (lJ)e tharty) for year 31 2025. As the trustees cl the charity W)u are r[tle fv the weparatkn cl flnandal StateTrts In accordare vAth the the (ylari 2011. I In regxt of my eAamlnalJon (rf the tharfs flThiKdal ststT wt 145 (( the Charltles Act 201L. In carylro ujt my EAamfjnatlcffl I have the glvffi a)arty Commlssh)n urKl¥ sOn 14515){b) of the Charltles P£t 2011. Independent examlns ststement Your attenty( Is drawn to the fact that the chartty has wer4qral the firk7tMial Staten In accordar with the rdevant verskn of the Strt of Pra¢Jke apte io dwrTlies wq)arlng tsr financlal statements In a¢thae the Hnar¥ial strThrd in the UK and Rewljlc of IIElal (FRS 1021 In to the A(countiThJ aThJ 141 chae&. Statent rf RwnnEnded Practte I )ri12(N)5 Is referreLI b) in the extant WLAatlons 9S r¥Y ten ttKJrdWn. I uThlerstand that thls has iwi In (ts fcf finarthl Statem to PY•1de a In and fair vlew In aL)rdan vAth UK I have (J)mpleW ry MInatIC. I conflmi thit no maitws ujme to my attty0n In wlth the eydmlnatlon gMThJ me Ca to beIve that In any mat&lal rw ac0nng rordS wwe not kept In resFel of the thatlty as sth 130 ijw11 P£t 2011. the flnarKlal ststements th) a)))rd vrtlh 0)rds. or the finandal statements (kn rh)t comth wth the alICabie the f¢m arKI c(ntent of flnanclal StrteM s& out in Charllles (koyJnts Rqxts) Rowlalkns 2 ither than any requInt that finaTrial atents fft a aTrJ fabr , whkh is )t a matter as part of an IThJet e¥amiDaticffi. l no crKn$ and have C£¥ aJoss mattws In CtyThJl( with the erdmlnatlon to vthth atton Ym In thls rqtrc in crder to wbIe a kXLW uTrkrrKling of financbal aatements to be reathed. Davld (hm&4e FC4 {IIeperKlent Examlnw) J.LD. Assodatss Ltd 4 BI Lane Ralnham Kent ME8 7EG Date: ....
THE EDWARD SHOWLER FOUNDATION STATEMENT OF FINANCIAL AcfIviTIES INCLUDING INCOME AND EXPENDrruRE AccouKr FOR THE YEAR ENDED 31 DECEMBER 2025 Totsl Unrestsirted Restrirted fund$ funds 2024 2024 Total funds 2025 funds 2025 2025 2024 Income from: Donations and gaaeS Investments 130,r27 13,n3 130,727 13,n3 134,717 13,005 134,717 I3,(5 Totsl income 144.450 144,450 147,722 147,722 Expendlture on: Raising fijnds Charitsble ath*ibes other e&tEnliture 8,527 119,130 8,527 119,130 562 609 36,699 562 609 87,364 562 50,665 li Total eXpendIrn 128219 128,219 37,870 50,665 8835 Net Income and movement in funds 16,231 16,231 109,852 (50,665) 59.187 Recondllatlon of funds: Fund balarS at l January 2025 357W5 1335 360.140 247,953 53,000 300.953 Fund balan at 31 December 2025 374,036 2,335 376,371 357,805 2,335 360,140 The statement of financial activities includes all gair6 and 1055es recc#3nised in year. All 11K and e4)eryJ1re dwive fr(xn continuing activibes.
THE EDWARD SHOWLER FOUNDATION BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 ent assets Cash at bank and In hand 377,534 361,2 Creditors: amounts falllng due wlthln one year (1,163) (1,140) 376,371 360,140 The funds of the dwrlty RertcteAI Incon fur Unrestricted futyjs 14 2,335 374,036 2,335 357,805 376,371 360,140 or
THE EDWARD SHOWLER FOUNDATION NOTES TO THE FINANaAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accwntlng poli(ies Charfty bnforniatlon The Edward Showlw FndatIc Is a entlty atml dwrtty In Erty1 Wats arKI Is nIj)0rdt. The a(klress of pr1PaI crffte Is The Wdl H(NJse, Wlrles Fami, Churth La Nadn9t, Qntffiw, K&)L CT4 7AF. The flnandal statets hm te In Kc(YdarKe tke tharfws govemlng thcumwtt, the 3Tltles Att 2011, FPS 102 Tr FlnaThJal RqxNVNJ StarKkird applKatle In the UK and Repulllc of Ila[l, aTrJ the Chart g)RP "ACcoUnrj and Rqxxting lry tharltbe5: Statemert of Rernmme Pra( applTrtJe to dkirftles rIj thelr acmmts In acc(n wlth the Financlal Rekx)rtlng Stanthrd appllcab In ts UK aThJ Rq)ut41c of IrelaTrJ (FRS 102).. The chthty Is a 14JlAlc Per Entlty as ddln&J ty FPS 102. The (harfty has tsken athant&p of the In the SORP for nrt to [re a statnt of ash flows. The flnandal Staternts hwe dellrt from the Charlt1¢5 (knyJnts arnl Rqvts) RwJulatknn5 2008 only tD the wuTraJ to armj fair Niew. TIMS derts]re Iws invow followlng the Ststement of Re£ommatsl Prattj dwlyes FRS 102 rather than vwslon of the Statement c¢ Re£0mm P1acti vthth Is to in R8wL4tb)r6 Ixt whlth has Sn Leen Wththavm. The flnala1 5tsterw)ts aR pEpar&l In 5tslbJ, whhth & the functk)nal rr£V crf ts dw. Moneiary amcvnts In thtte finaTrJal statttnwts are rourthj to the wrest É. ilcles a(kwtsJ a set ujt tekw. 1.2 Golng c•ncwn At tlme rA atPTcNlng the ftnandal siatem&ts, tsustees have a r63s¢able £taOn that the charlty has od4uate rAr5 to tOntIn In c¥kntxThl exISten fe futu Thus tn&ee5 cnue to co bads COuntIng In Fyeparfng flnancial SlatemS. 1.3 Charftable fund5 Unrestrlcted futKls are avallable e at the c< the tnts kn fixtherae rf tsr drital Jjectlves. Restrfct&J furJ5 a io unJiti(xis ty (kncrs cr graniws as to IKYAT tty may Ix Us. The rkmyS aThY uses of tke rethbj furnts s& Iwt kn the rths tt> the finarnial tonents. EndoTht are bt to that the must be malntsln8I ty the 1.4 Income Income Is reC<yJnlsl the cw Is l&Jally entluad to It ats any coThl1ll have been m& the amunts rdkitAy, arKI tt Is txrtsL* that r1. Cash th)naOcns are on (knotkms a rw151 otKe ts thadty has been notlfled Lrf the (knatlon. unless Folornre c(¥KlIt rajthre dthal of anInt. IrKome tsx r0Verable In rdatlcffi to (1(Tht$ Glft Aid de8Js of Cnt 15 r(j[v5Afj at the Ume of the dOrtt0n.
THE EDWARD SHOWLER FOUNDATION NOTES TO THE FINANCIAL sfATEMEiwfs (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 A¢4wntlry polldes (Contlnued) Legades are re(XKJn1s rxeipt or cltieNse if the tharty has cl an Imd[rO d&triiKJtirm, the amnt 15 kn(Mn, and recdpt Is exFttknl. If the affl¢nt Ls nrt krn4¥n, the Ls treat as contlrKJent a5seL 1.5 Expendlture ExperKIYre ts myJnL8al Or the Is a W (r to OMIC to a thlrd party, it i5 trithLle that a transfer (f 8))nctht WIU te In ttlenMt, aThJ the arYKxJnt cf atiOn MeaSr rdlats. ExFeKlre is da55tfial ty acovtty. The oxts c each actmty are made up crf the tctsl of dr cost5 and ara ccsts, Iing 9jXIt Costs Involv8J In actlvlty. Dlr&t cos attrlbjtatle to a single actmty are allinted dIrdY to that activity. Sharoj costs vknlch contrityJLe to mcre than one aclivty aTrJ SUPFXYt costs whlch are rM)t attdbutable to a slThJle athty are ackn on a ba$ consL8tent wth the use cl regwrn. Central staff costs aye alk(aioJ the tki45 of ilme ¥t, arKI depre£Jatlon ¢tharges are alkal asss u 1.6 Ca•h and 5h equl¥alents Cash aTrY cath epulvalemts lTrJLxle osh in harml, at call Yrith banks, other 5hort-tttTh liquld IrNestm with cKvJinal nwturfides of cf less arnl bank owtraft& Bank overdrafts are shM wItNn l)YroV4ill in current Bagc financial assets, vthlch Ilje detkns arKI cath and ts3nk LHlarTrs, are Inlllalty m839nl * tran1 Pr1 Includlng transactIC costs are theqty at anN)rtlsaJ cost using the etfth Inter&t med unless the arraroement (C]tU a flrk3rKitwJ trarwth, the transaclkn Is measural at the present Val of the flrtU d[S thx(KJntul at a Ma rate of Inte Anandal assets da5fij as Ba finandal Ilat4111Jes, IndLxllng crthrs arKt bank loans are Initially re)xJnlsed at transacvon pr1 unl the arranwient ContuteS a flnandTrJ trdThSaLY(. where instrument Ls mea>Jred at the value of the future payments dlX(xJntI at a Ma tBte Interest. nala1 IkitAiitbes dasslfiejj as yae wthln one year are Tr)t Tr cr8lltc are obltr to In the CInary cowse of ¢waonS fmm gJFYlus. AnNxJnts are dassmed as c1 llat411 If payment Is due wlthln one year ( les& tf ML are a5 rb)rpornt Ilat41itie& Trade credttors are reccgnlsay InIal at trnnsactlon measuryl at athiS&j cost u4rHJ the effectlve Interest methcé. Dwwnition offfnanclalnabllldes Flnandal Ilabllldes are derecognlsed Wtrn the charlvs ojrtratsl otAbJatior6 explre (T are th9tharg8J cancdled. 1.7 Employee benefits The cost cl any unusefj trjthy Is wll kn ttE wkxl In the eM0Vee,5 are rennlnatk)n ttheffts are rox•JnlwJ Immtrjiatdy as an exFense when the chartty Ls demonstrabty o)mmitted to termlnate the eMF4oyMt cl an emttye or to provhje termlnatKm benefi 10-
THE EDWARD SHOWLER FOUNDATION NOTES TO THE FINANCIAL sfATEMEtirs {COKllNUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Crltical accounting esUmat¢s and judgthents In the apF41catton of the tharfty's a(rounOThJ the tn&ets are reQuIr to make Judgts, e5MateS aThJ aUMpOn5 atrKut the orrylro anKsunt ¢ assets and Ikbtlfoes that are not readily apparent from other 9Jurce5. The estimates arKI awmptmms are based on hlstorfol ewence and other factors that are con51der1 to l rdevanL Actual rroy d6ffw from these esvmate The estlmates and Und. awm01 are r¥ c an rylrrfj ba515. S1onS to account5ng estlmates are rnISed in the In ¥yNch esttnJate Is rSey Nthere the rE$1¢)n affts only that CMJ, or in the F*riod of the 1C) a1 future kne the revlslon affS both current and fub&re Income from donations and legades funds 2024 2025 Donatlcns and grfts 130,727 134,717 Inc4%ne from Investments funds 2025 funds 2024 Int&ESt recknbie 13,n3 13,005 Expendire on raising funds funds 2025 funds 2024 Fundraising and publklty other furaiSing costs 8,527 609 11
THE EDWARD SHOWLER FOUNDATION NOTES TO THE FINANCIAL sfATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 202S 2024 Dlred costs Sukwrt cost5 1,134 1.199 Grdnt fuThlrrfJ of tttIes (see rth 7) 117, 86,165 119,130 87,364 Analysls by fund Unrestrlcted funds Rethcted fu5 119,130 36,699 50,665 119,130 87,364 Grnnts payable 2025 2024 Grants trfy InsYtiJth)ns: 5,500 80,665 uo 112,996 117,996 86,165 N¢t movement In funds 2025 2024 The In fuThts ts stataj after ctsnJlngl(alttng>: F5 payable ftr the ttyamlrwon CA the thorlvs fi?11 gatemts 1,134 1,140 tharlty durlng the year. 12-
THE EDWARD SHOWLER FOUNDATION NOTES TO THE FINANCIAL sfATEMErirs (coitrINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 10 Employe85 The averdge m(Mthly numiEr of empl5 during the year was: 2025 Number 2024 Number Totsl There were emOyeeS hthose arfftual Temurffili(n was mcye than £60,CKK). 11 Other expendliure Unrestrfr*ed Unrestrlctsd funds funds 2025 2024 Flnanclng costs 562 12 Taxatlon The d)arlty Is exempt tsxal1i on Its attits all Its Ino)rrE Is for tharitstAe tXJrSes, 13 clItOrs. amounts falllNJ due wlthin (me yr 2025 2024 AccTuals aThJ Ino)me 1.163 1,140 14 Restrlcted funds The restrlcted funds cl the d)arfty oJmwÈe the urE¥tthI balan of (k)natlons and grants held on trust biect to swific o)ndltknns by as to h(yN tkw may LE U1. At l January Resouros At31 2025 expended December 2025 Resean 2,335 2,335 13-
THE EDWARD SHOWLER FOUNDATION NOTES TO THE FINANCIAL sfATEMEKrs (coKrINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 14 Restrlcted funds (Continued) At l Jjnuary Resourc At31 2024 expended December 2024 53,C(JO (50.665) 2,335 IS Unrests4<ed funds The unrestrfC funds of the chadty COM1 the uneXpthI th4larKe5 c¢dcatICrts grants whlch are not Subj to s[fiC c(tionS by d5 grant as to how may IR Ltwj. Ihe5e InclLKle designated funds Trhl)ich have set asi[* of UnreStrkt fund5 by the tneS spedfic pUrkxj. At l nuary Incomlng Resources At31 2025 resourras expended December 2025 Genal dS 357,805 144,450 (128219) 374,036 Prevlous year: At l January Incoming Resouros At31 2024 General fijnds 247.953 147,n2 (37,870) 357,805 16 Analysis of net assets beiwew fd$ Unrestricted R&rlLted funds funds 2025 2025 Total 2025 At 31 Decamber 2025: CurTent assetsl(IlaIlle$) 374,036 2,335 376,371 374.036 2,335 376,371 Total funds 2024 nds 2024 2024 At 31 December 2024: Current assetsl(liatMllties) 357,805 2,335 360.140 357,805 2.335 360,140 14-