BUSINESS ADVISORS The Ogilvie Charities Financial Statements For the Year Ended 31 December 2025 Charitable Incorporated Organisation Registration Number.. 1196197 Registered Provider of Social Housing Number.. A2819 THE OGILVIE (WIRMES CONTENTS OF THE FINANCIALSTATEMENTS FOR THEY&4R ENDED31 DE(EMBER2015 Reportof theTrustsEs Ito7 Ind•pind•ntAudltoes Report 8toio St•tement•l Fln•n¢l•lA¢iivlEles li B•l•n¢•Sh••t 12 C•sh FlowsiaMm•ni 15 NotestoiheAttounts 141029 Llnked Ch•rltlu-Suftwn•ry5t•tem•nt of Fln•ndal ActlvSti Llnked Chirltl•s-Sunwn•ry84in¢• She•t 31to32 The lollowlni w8és donot ftrm plrtof the 5tatutoryflnanclil st•tements'. O•t•ll•dSt•t•m•fitol Hn•n(l•lA¢i￿i¢1ls- Dq•d Plo.1 33 D•t•lhd O•linu She•t- Omd No.1 Prop•rty R•wnu• Acc¢¥nt-Wlvl• Hom Property Re¥enu• Acwunt-￿ImOAIM1knUm1 36 Property R•wnueAcwunt-Ch•rfei Miy Mou1• 37 Property Revenue A￿o￿n1-ESt•ll¥ House 38 Incrn •ndfxp•ndli¥rn Attouni-Th• G•t•ho¥ 39 TrFEOGILVIE CNAIUTIES REPORTOF THE TRIISTEES FOR ThEYEAR ENDE0310ECEMBEA 202S TrUS￿S present thoir reyt stsiemwts af the for the y eNled 31 Oecember 2025. The trus*es haveadopted Ihe pro￿$$￿S ofthoststementof Recommefided PTrciKe IWRPI"Accwntln8a￿I RepOrUD8￿charfl1erf In preparln8 the aMJal report and fln•Kialststementsoft￿thIrtty. The flnanclal ststements ha¥e been p￿￿￿e4 In at¢ord*n¢e ¥Ath Ihe accountin8 pofide5 Set out In ￿1*5 lo the accounts on pag•s 14 to 16 and compty wlth the charltys 8o¥efnln8 documerti the CP**rtiÈs Art 2011 ahd kcountyn8 and Rewrtin8 by Chèritles: stsiement ol Recommended Practke applltable to pwarlw their accowts kn accwdance wlth the Flnonchl Reptsr¥n8 Stsndard applicable kn the UK3￿1 Re￿￿1C01 Ireland In Octobw 2019. INTRODUCTION On 19 O¢tober 2021 the Ch•r*y Comm1s51on for and W•*5 sarKtkned a Stheme fr)r the p%vnance aNI Nnnln8 of the foll￿￿8 ¢hrltles- 00154eCh•rllks Ioeed tho 11 c￿rItIeS (Oeed M 21 Int￿P￿tIre the Chadtyof MaryC8lherlne Ford Smtth M•r8aret Champney Restafid Holday Fy Charlty of Estella Mlchaeh Loulsa ca￿14 Slraltened Or¢umstsn¢esl19611 Fund Charlty I1￿ 2J17TI Charity No. 211778 C￿lIty No. ILn0530 Ch•rity NO. 211646 CfvrftyNo. 26204) O*rlty No. 289922 To ihls end ) new c￿￿￿tsIe fn¢ow•iod Or8•ra￿￿on ICIOI was*Kown¢•d M th• ￿mI date•nd th• exlsiini ￿theSe ¢h•thles became the Trusteesof t￿￿0. TheCIO be¢*methesoleTrnsteeof(4IWCh•rltltslDted No. 11-w*ose ￿Marypufpo$Q Is to hold the endowmnts of these charftkn The r*t hxome oi INS tharfty ltrl ¢xpw pmilsslon ofthe Charftycomml￿oD1 Is 8r•nted to The 08IMe Charlt*s ICIOI- Charlty No 1196197. Repon ol th¢ Twustees emrs l>oth The oll1￿* c￿rItIeS ICIOI and The 0OMe charIt￿ (Deed No. 11. The c￿lIty. hulltta EI¥AfdsTr•lnln8and Educauon FundlCh•rbtyl*). 1147233lwas¢M$5dvedon 31 O•c•mb•r 2021 Ind Irs•$5•ts aThJ114blllllisw•r• trahslerted ioTr 0￿M•c￿rI￿*& Thls tr•nsf•r 01 •$5ets ind Il•blThll•s took l J•wJ•ry ￿22 •fid ¢Pw• no o¢or¥)ml¢ •¢iMty In thLs thlrfty between 19 O(¢ob•r 2021 •nd 31 D•¢•mb•r 2021. ThÈ follo￿4n@ Chlrllles coniinue io exlsi lo8alty bul •ie donnant ha￿ no Income and e%perthr•. ¥5s•ts indlor Habllldes oth•r than £iLAJ Cash. Thtk formw actMtlts areall accountéd lty In The C*lAtClJaridt Imq Chlrflles (Deed no 21 Inetyporatl the Charlty ol Mary Ford Smlth Mar8aret Champney Resi•nd Holkl•y Fund Charttyof eslello Mlchoets Loyly C4nO•nl str•lt•n•dar¢ty￿s1lr￿s1I961) Fw CharltyPlO. 1196197-2 CharltyNo. 11961974 Ch•rityN•. 1196197-5 Ch•rltyNo. 1196197-6 Ch•rltyNfy 1196197-7 REFEAEACE ANDADMINISTRATIVE OEfAILS ThÈTA￿leaS whDseNed duthgtr*￿rl0d ended 31 2024 and tothed¥* Ofth15￿port wè•sfolows.' awlwm•n: 8ellnda GTrnt ft*h•rdA￿s*$M1th Sknon&bbs lan1saac-appolnEed Au8wt 1025 Patrlda Lawiori ¢tÈr 08M¥ Edward Wrltht G•n•rnl •nd Fh)•n¢bl mr$GI￿anGlIvafi Malnolfke and CorrespMdeKeAddru&' TheGats Hous•. 9&xklll Ro3d,W¢>Jltrk*e,SuffdklP124JI TIlW￿ne Number: OL394 388746 Webslte.. ww*￿1￿*￿ri￿e&Or8. Em•ll.. THEOGILINE CHARfflES REPORTOF ThE TRUSTEES FOR TNE YeAAENDE0 310ECEMBER 2QS HEFERENCEANDAOMINISTRAIIVE DETAILS Icth)tlnued) 1196197 R•8ht•r•dSo¢knl L•Ddlord Numb•r. A1819 TCGro Town W&Y How Hll. Cokl*ter. EssexC03 3A0 CAF Bank Ltd. 25 ￿￿•S HM A¥erK* West Malllffj Kent MEI9 4JQ CMpernip4* B•rt i ￿P￿￿Stree( Mlnthestw. M4 49E In¥•5tr•nt M•n•w Sireei LoThkn EC4V4ET M*$%￿ M&G S•¢wltks L￿, 10 FenC￿r£￿ Stree¢ L0ndor￿ EC3M 5A6 08IECTIW ANO ACTMTI ObJ•ds The obleets ofThe 08lMeCh•rtll¢s are prfm•rltylor therewolneed ty r*asoThoffftth. aÉ•.111.h•alth, dlsablllty, Poverty. flnanclal h•rdshlp orotherdlsadvant4* Ind￿lIn￿b￿l r￿tI￿￿e￿I0. tr¢the prothn 0150clol hov51n8lforth05ethètcanllve Independtnttyl In ¢h* fomi of Ind other swtffed x¢fymmodollw yants of mory for or wyknÈ Itemk sertes or laelllde% Secondty to furthtl the obl•tts ol •rty charlty thulted In SuffdL essex or •ny thnd¢)n Borough,. oi ¢h•rlty esutsllshed In EwL•nd+XWales¥ttA¢hls￿rn•rtty1QfthebenÈ￿ofr**otym￿hTr•￿d1ThtInsyffQKEsl¢*Qrlny London Btywgh. SI￿￿￿•￿ta￿l¥llhes Dtsrln8 the year ended 31 December 2025 the Chèrlty m•n•yd fw aknsPw¢ ￿¢¢% In gJffo* and Essex to pro￿de fllty èlmshou5e prowrtle5 for peo￿ In need of aThJ Pro￿ yants w lThlbAdualsaNI thwltsbte oryanlsa&onk Full detals ar• to be lound on po8es 2. 3 •nd4 of thisreport. Pubnc benent Th•se ￿￿11*$ •M ¢¢n4dw•d to b• ts th• puwk b•Mfft •Thd In th• th• Trwttts for Ch•rlty COMMIS￿￿ on putyk b•n•fiL LINKEO CHARrnES The081￿1¢ Charltlesencompassesa numlwof lthked ¢h•fftles that sh•rtlhlsTrwt••s' Reportand SIn￿e seiof awe8ated firwrKlIl Statement& Th• Ilnked chèrths thave the 5am• Th? C*•4e thirldes wlth th* CIO bdn8 th•lr sol• ¢orponte trustee. Th• folWn8 Ilnk•d ch•rlOts e•ch 114rt the abiedives as Tt* O*Mè c￿rItIeS •rtd Ire •18ty*mÈd IA •¢¢ordance wlih a xhwnedated 8 0etembÈr 2021: The0841￿¢chari￿es (Deed No 11-¢h•ritynumber 1196197-1 l•n •¢llveth•rityl The0811￿e Charf￿es (Deed Ilo 21-charitynumber 1196197-2 lan Inarti¥*ch•rityl TheCh3rlty ofmary c3therfj￿ FordsmIth-d*rftyn￿bel 11961974 lan Inacii¥*chèrityl Mar8aretChampw Re51 and NO￿daY Fund-tharfty number 1196197-5 lan Inatt￿￿(￿r￿j Charlty of Estella Mkh3ela LoL45a Camla￿-Chlrtty rwmber 1196197-6 lan Inacifj¥*charltyl sir•lter*d CIrcumsts￿￿1l961j Fwd- tharltynwthr 1196197-7 lan In•ctK*tharltyl ACHIEVEMENT ANDPERFORMAPKE Almst￿y$* Provl The upkeep of ihe Chèrtues. Im￿dI￿$ and the ee￿￿11￿e1lafe of the (*£tspants afefflo￿tored dallyby Scheme Manaws somt ol whom $￿e on siie and whoare accountsble io theGeneral Managw. letter5 of •pOr*tm¢nt are Issued to I]e￿￿lITieS selected •Bain5t publithed iritwkn. Comrr*fidw In 2011 In ￿tW of th¢ pre¥allnE eccmmK£lmate. the Tru#ees decK1ed to aknv re￿dents attheOOW ￿ms￿￿￿￿t0 a M￿rn￿M of 16 hours p wee* ln pald empknymem io supplermrrtthety pension4 SI￿1￿ tlyso THE 06￿￿11E CHARrr*s REPORT OFIHETRUMES FOR THE YEARENDED 31 DECEMMÉR 2025 ACNIEVEMEMT AND PERFCAIPAANCE luThtsnued) Ahshou5e Provlsbn lurfnuedl Duiin8 2024 theoccupaiyntes havekn asfoltsw*" 08ikne Homes e ￿MShOu$*$ Chartes May Ho￿e Es*na Hc4Jse 97m Ptr¢•ht 9159 percert 91A8 pÈrceht Vacanry ￿1$ are wlthln the levels expected h)we￿. I￿1h the ri51n8 costs of fuel ar￿ the 8eneral cost of ￿n8 the Tru5tee5 are mlndlul of keepinE vacandes to a m1nfjM￿ ètso thai some of our residents may requ1￿ flnèrKlal support towards thElr accommothtion chqrge5 and fuel t4lls wthere these are InCI￿led ¥Athin ihese thargek As f￿1 costs have reduced to more ac£eptsble lewls,the 25%yJb51dy towardstht5wkn ofthea¢¢tynmodathn charRescamewan erKI InAwll 2025. It 15theTntstees pjaft to tarry ¢￿t internal decO￿tIon0f¥ll thÈir prwtseson a ?ya¥rollir* ba￿$. I￿￿%￿r. in reality someof our order Tesldents are lo¥theto be dsiuibed bYredecOrnti￿ are 5ttVed. #nd there15 a compell￿￿ reason to do so tharityis respectt￿ oltheirwishe5. With ￿ fewvacant woperbeswhich have occwred thabJrnltyd￿n8the period. the Charfty hès been aNe to carry wt fidl inierfial redecorakn on three vacart w1)perti￿ at 8 Cost of E13.884. One proFerry at Oglfvle m5housesrequired a hjll refurbishmentofthèkntrhéftlnd bathrooma5 **113Scomp￿tÉ redec¢yatitih artd £II750hèsbeenspeni on INS prf4)erty in 2025 a futhr £6AOJ ¢xp¢tted co# in 202& Extemally. flats 4 10 11 at the rear of CharfÈs May House have benefitted from new Wazed w¥ndows and redecoration at a cost of £76.503 tlthitst the redecorathjn at h35 been fompletsd leXd￿rln8 the window51 with experkllturè on thts Sn 2025 of£59,32 Home5 wekomed thrtt new reYdents3￿1 Ots AkrtS￿￿￿WekIy￿ new res#lenL Three existin8 res￿entsm0ved io local reydenlial homesto rttei*a IMghwle4EI ofure a5*1 thèTnL¥lttswled re8Qtthe de•ths ofhvQr¢￿nI￿ The residents. whovalue thewindependry*e. artents￿ra8ed lo￿n satial XbvibeSonslteat￿ in the localcommunity.Those reydent5 rÈqiAriii8cafi¢)gattenknon art ab￿t0 rec0Tr￿thlslrttheIfhOMes from Sotial s￿Ces ènd Othere￿emaI cadn8agencie& Atthe31 December2025 tr*acCoMn￿ati0n oc(w*rywas: 82ws7m 78wsOm 83yrs IOM 77yts Ilm Oglvie ￿M$1￿￿$e$ Charle5 MayHou5e Estella l&)u li Prewousto their •dmlsslr*)sthese reSId￿ts*￿:. Oglme Homes Og11￿e￿rnsI￿5¢5 Char￿5 MayHlrttse Estella House 22 19 The 08ikne Tvustees h•%* ¢Ottllnued to mainta￿ at¢L*nM0thtk￿ chat8es •t a reasonable IVA. U5kn8 Bmdelines Pl￿rIs1*d ty the m5hou5e A5Satiation for takthtin8 maTh3wneht and Mainlenan￿ rates and Fair Reni, th3r8es were kept bek)w *lwewed as apprcyriate by the Falr Rentofficers to dethnnine ￿le￿I 0fa¢comrr￿tKffi d4r8e5. The b￿￿￿etfor 2025 shawed •noperatir4defi£it8tOOMe Homeswhith rene£tstheTrurtees 31lthwng50me stsffin8costs natto be recDvefÈd byw8yolsenAce thargestobenefici•ries*tho can be 50a5￿sted In ac£O￿a￿eW1th ¢￿￿TraI Intention of the donoras reflected In theChaibtyCom1s51on Scheme. Howw, due to lesS¢yper*liuYedurll¥tr￿1￿ar. this site show*d a surp￿SfOr 2015. Therewert ￿ referrnLs tothe Inlepetsjent Housiw&*txA1sm￿ kn 2025. THE OGILWECNAionES REPORTOF ThE TRU FOR THE YeAREND£D31 DÉ(EMBER2015 ACHIEVÉMÉNT ANO PÉRFORMANCÉ ltyntlN•dJ Relltf of N••dlfvr•u8h fjrnnts ITh 2021 the Trustees, when cons1deri￿ ￿ cha￿e to a CIO. wafited to (onthje yjppoth the types of peO￿e group5 thev believed ￿Uld be favaurÈd by the foundu5 ￿ dirothry thw attk￿lIeS w the rellef ol need In the first kn5tsnce wjth a secondary objectal￿vI￿a wkler Cl￿S0f benefklary. ￿Tr￿lee5dls1￿Ib￿theflA￿￿Trdefl•mm¥lfi1*11IwèSsendII IMr*iityn%lbJlkbysftxc¥trs. edutaiion and tra1nln81r￿ wlflc ln8 Co￿eM are d*s¢thd lfi lh• ieciions of thls report. O¢h•r In1￿1•*10n Theotherlnfumathjn cornwlsesthelnlwmafjon Induded Inthetru5tees' annual repoo otherthan thefknanclal ststements our athgltorfs Tepjrt thereon. The tiustees •rn reSPo￿bIe for Ihe other hk)rrnii￿. Ouroplnlon on the flnanclal Statements doè$ not ¢04*r the othtr ar￿ do notey4>ress ami l￿ffl ol•sswarxecor*lusl0Thther￿￿. Ourve5p0n￿bll[fy Is to r•ad thtotr*rlnf4ymatkn and. ￿d￿￿5¢.¢￿￿ldeTwthett￿r tt*oth•rlnfom4tlon lsm•terialtyknconslstent wlth the fin•n¢i41 statem￿ts orwr*n￿QO¢eO)llhWo In the coutse 01 ¢ht audlt c*otherwlst•ppears io be mateAalty mlsstaied. Il we Identify su¢h m•t¢rial In¢•nysten•¢s or ¥p￿Tent rn•ierfal m1$5tstement% we ire requI￿d to determ[￿ whether tNs 8￿e5 r15e ta * mlsst4tefflent In the fin4ficl•l st*ttmethts thernse￿ tf. ￿Sed on thè have perforrned. we Cond￿1• that thwe ls• mawknil mlsstst¢mentofihL*otr•r InfornutlLM, are reqthd to f*PMthai fa¢L We Mthlnlto reportln thls re84￿. We have to report respett of the folkw4￿ matters kn reloknto*thkh theChxJWes (kcwntsarnl Reports) Ae8ulofj¢ns 2CQ8 requlre us to roport to youll, In ourwlnhjn.. formalhjn In the tNStees' retKrtlslnc¢xtyltsm Inany re4*Ct¥41th theflnand•l stst*m•nts.' suffic￿ntact¢￿thtifft8 retordsha¥* not betfi ktp¢or the finarKlalststements are Mtln a8reemeni wth t1*Kc￿￿Vry1et￿. or we have not re¢el￿d all the Inforfflatkn andexplan811ts￿We fry Ima￿11￿ AÉPORTOFTHE INOEPENDENT AUIXTWTOYHEYRUSIEÈSOF THE 061LityE CHARI￿5 Respothslblllles o11n￿ee$ As explalned more Ir* the Tiitsiees, Stat&meTrt afi page 7. the tr￿let$ ¥t reswnslblt for the propaAYofi of flnanckl siatements and lorbdnesaiislled thatthey8fvea true¥d hirview. •ndforsKhin¢¢rnaltontrol as thetru￿te$delerrn0ne Is necessary to e￿ble the p￿para￿an of financial statsments th* *re frte frtyn rnalerial mi$5tatem¢fic whetlw due to fv•ud or error. In prepartn8tr* fin•n(￿l ststern•rt% tht tru5teos ¥• re5pW4MÈforasSts￿tythe Charltrfsablllty to conthue a53 8oln8 concerr dIsc￿s1n& 4s¥ppll¢•blt. malters relateil tO8(*corKernar¥l uskngtheWn8concern bas6s0fac￿Mjnt1￿ ur4essthetrustee5elther Int•hds iollquldaie the(h•rftyOtw￿41t. Hokn**f. tr• prlmary reswnsllAlty for Iht ¥ttl d•iecUon ol frnwl rests wlth l*)th th charged ￿th 8o%*rnanceof theontlty •Thl Its mana8erMnL Our approach w•s Is folbw&' We Id•nun•d •fft•s ot l•ws r•eyl•tlMs th•t¢th4d r¢•styMW b• expttted to h•ve • m•tetl•l effecton the flnanclol statements lffjm our 8ener¥ (on￿r£I81 sector exwlefice. ar￿ Ihr¢4h dlAr usslon ihe iru5tee5 and other mana8¢m¢nt las requlred by audltln8 strnd•rdsl. aNI d￿J$Sed ¥Mth the Iiiistees and other manase￿nI the pollclls and procedures re8ardln8compll•nce laws and re8ulatlons,' We(0￿￿Ered the l•8al and reiulatory fr01neww￿ dlittuy applkable to th• ￿￿1*111 sut•nNgnts r•portyr4 Inmewryk IFRS 102,TheCharMe5*d201LIXGAIPlrxtyAtr*ChwlkngJRPIFRS102llind th?r*ltnntt•xcompYk•nc• re8ul•ihins In iht UK.. We ¢onsldered the rlsk of fv•tyJ throuqh m•Aa8ement ovethde •NI kn rnspor4e, kncNpwated testln8 ol manual loumal ehitss intowèudlt•pproath throwoutthe fimrtlal y¢a We (c￿SIdered the r15k of fraud throu8h assumpti¢￿ judgem￿ts used wlthln the accourtlw e#im•tes •fid In resr4Jnse, revlewed and scrutlnlsed these estknates In order todetett p￿1b￿ mana¥￿tfit W•%. Wt ¢ortWertd the rfsk of Iraud aurfL*ted YArfth the prep•nYon of fin•rbJ•l statements •nd In response, tested the 8•sed on this uTrJerstandln8 we de%8ned our •udit WLxedwes ro Identslyrtortrtompll￿e wch law5 and re8ulation5. Where the rls* was COn￿dered to be hIl￿r, we perfornied a￿lit w(*tdure5 to address each Idtrbtlhtd rlsk. TP*se pr¢xedures Included.. tesUn8 manuèl hwmaLs: re¥4ewlnE the finorKkl stat¢meor d15dogJres and testlA8 to SUPPtyiln8 d￿￿￿entatIOn. performirl ènalyikal w0￿dI￿e5., and thquiimw ol mAna8emeDk ar￿ were to reas0Th3I￿e a5wr411¢• ¢￿t ¢h• fihantrdl ststementstmere free from fraudorefror. 0*4n8 to th? Irtherent knltatwjrys of an art there 15 ih ￿m¥ol￿able th3t w* not have detetied some materoal mlsstatements In the flnanclal strteM￿tI ty¢n though property planned and K*rfornied ow audli In accordance wlth •udltsm8 tyndards. For example. the hJriher removed rK#F(ompllancÈ with 14ws and reRdations fvresutsrltlesl ts from the t¥¢nts andtran5aCtion5renerted in thefinarKlo15ratyneThtA the ￿$$r￿e￿t￿inhererrtty lunited prrtodwesrequlred bya¢ttlltln8standards ¥Kuld Identify It. Th• ri5ki%•tso8￿t*r reBardin8 Nrelu￿1￿es£￿cUIrWqdYe to r4therthom error. asfraud irwofves IntentloTr31 on¢ealn*nL for8ery. tdllusion. omi$s￿aTr ar rnisrepresemtabon. We art resp￿sIble for we¥enith8 nNKompli3nce ¢anrKJt be expetted to dete£tnortrcompllaKewith au lawsand reeulatim REPORTOFTrIE VIDEPEIIIXlnAUOTfoR5TOThETRlm OF TME OGILVIE CHAiimES A furth•r (ltt¢ripkn of our resprM¥lbllitres for the autht of the fimndal ststeinerts15 kxated on the Flnaodal Report4nA CwrKifs web51te at www.fvGor&Wauditorsreswislbllhle& ThlsdeSuy¢imlf￿fflsPJrtOf0W Reyiol the hKlependeThtAvdltor& USE OFOUR REPORT Thls report Is made 501ety to the tvU5tee& 45 • bth. ￿ acc0th￿t P4rt 4 of the Chari¢*S Ik¢oynts and Reports) Re8ul8fjons200& Ow3￿1W01￿hlsbÈe￿￿rtderrdkefjs0thaIWeff4htState￿￿￿thlw$trU$teesihOse m3tter5¥4*are requlred to stèto to Ihom In an audltorfs reportafid for no otknwpose. To thè lulestextent pttmitted by Law. wedo not accept ora55U resI￿}nsIbIlIty to arryone than the charfLy and the tharws trustees as a bodvi fol our for th15 reporL or for the oplnlons have lormed. rLQNp TCGROUP STATUTORY AUDITOR Town Wall House 8•lkeme Trlll Col 1.449 1105,4511 1.320 At end of the year 1102.6821 1102.6ts21 1104,1311 NET FUNDS At beginnin8 of the year L384.199 11.3211 1.382.878 1,318,626 At end ¢f the year L29&152 IL1281 1.292.024 1.382.878 THE OGILWE CHARinES NOTESTO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED31 OECEMBER 1015 Yhe 0811￿le Charities Ichaiitable InrorpoBted Or8anisatyonl atts as corporate trustee fOr￿X of the ofvr 0811￿e Chèritye¥ ihe5e are Deed No.1. Deed No. 2, the Charityof M3ryCatherire Ford Smith. Estellacanzlanl's Legacyi the Mafgaretcharnpney Re5tand Holiday Fund (John E Chèmpne*sTwstl, the Strèitsned arcumstances119611 Fund. Wkh effeci from lJaNary 2022 the attmtles, assetsand Ilabllitie5 of The 0851¥ie Charities (Deed No.11. The Oallvle Chadtles Ioeed P40. 21. the Charlty of Mary Catherlne Ford Smlth. Estella Canzlani's Leaacy, the Mar8aret Champney Rest and Holiday FuTrJ Uohn E Champney's Trustl, the Str41tened CiTcumstsnces115611 FurKI. and The Pauletta Edwards Education & Trainine Fund, whlch has subsequendy been removed from the Charlty Commlsslon re&sterof chafftles, were transferred to The og11￿e Charltle5 IChaTltsble Incorporated Or8anlsatlonl, Charlty RegIStra￿On Number 1196197. All theotI*rO8i￿Ie c￿rItIeS have been linked t0The0￿1￿ec1*rIOes undera unitlwdl￿ct10n, thlstLkikeffettfrom ijath￿ry2022. Theogifvie Charitie5 (Choritable Incorporoted Or8oni53tionli5thereportin8cha¥ltyand these flnancialstatementsaretheag8re8ation ForitsÈlfand alloftheothÈr linked charitlÈL ThÈ08ifviÈtharities Icharitsble Incorporoted Organisationlisdisclosedasa coMbIna￿On of unrestrfcted and restrlcted funds. As the other slx OBiMe Charitksare Llnked Charities ofthe 08llvle Charities ICIOltheyare disclosed asresthcted fundsof the CIO a5 required bytheCh8rtiies Ststementof Recommertded Practice ISORPI and represent o corrthinatitsn of èndowmeni unrestrftted and restrlcted I￿nds. The houslnB prnpe￿eS3reasSets 0fTheOEll￿e CharlUeslDeed No.Ilwlth thealmshou5e lftcome belnBch3rftsbleactivity irKorne of this charity. Ami surplusofThe Oallvle Charities (Oeed No.11 Istran5ferred toThe 08ilvie Charities ICIOI bydeed of 8iftin fwtherance of it50bjects. this isdisclosed in the aggregated financial ststementsas income of the ao and expenditure of the Llnked Charlties. NTING POLlaES The following accourbtin8 poliues havè been used COn￿stÈ￿ylTh dealingwith items wknch are tonsldered materlal In relatlon to the (haritws •¢¢ounts. l Gehwal InfomiatloTha fAtcounii The cha￿￿5 Con5￿tute public benefit entltles as defined by 102. The iccounts have been PTepHred in xcordance with Accounting and Reporting by Charities.. Ststement of fl￿0￿mended Practice ISORPI applicable to charities preparina their 8CCOUllts In accordance with the Flnènclal Rep￿￿￿& Stand3rd 3ppllcablB inthe UK and Republi¢ ol Issued in o¢tober2019. the Flnan¢lal Reportin8 stsndard 2pp]icable Inthe Unlted KlnEdom and RepubTh¢ of Ireland IFRS 1021. the c￿litieSA£t2OIl, and UK GeneraltyAt£epted AC£oun￿n8Prattke. The actounisare prepared usln8 the hlstorfcal cost accountin8 rules except that Investments are shtrwo onthe Balance Sheei at thelrmarket value. flnanclal 5tstements are ￿sented In sterOn8which is the functionalcurrenryof the tharityand rounded ta the nearest £. Compment A¢tountin8 Is notapplled sln¢e the replarernent of those components of the preperty whlch have a shorter usefrjl Ilfe thanthernain 5trurture È5 notcapitali5ed bul wiitten off as Incurred totheGeneral Fund or Ihe Extraordinary Repair Reserve. Whilstthischarity is 8 Re8lskred Provk1er ofsocial HOU￿￿1 follrMln8 the Issue of new SORPS for both Chirl¥es ar￿ Re8iStered pro￿derS èwllcable fer aCCo￿tIng perfods commenclng on or after l January 2015, the accouThts have been prepared in accordancÈ with thÈ Ch81ity SORP IFRS 1021. bl Fund Aecountln Restrided funds are fund5 recewed by the Charity lor a spedfi¢ purpose and can only be used lor Ihèt pwpose. Unrestrfcted lund5•re avollable to spend on acli¥iOe5 th4t furtheranyof rhe putposes of (hèrity. DesI￿ated funds are unrestrirted funds or the charitywhich the trustees have decided attheir discretlon to set èside to use fora speclfic purpose. Endowment funds •re nonwendable fundswhlch are normally held Indefinltsty. Thè attourtts are prepared on the 8aln8 concem basls as there are no matertsl unCertaIn￿e5 about the Charitys obility lo confjnue. THE OGILVIE CIiARITIES P40TESTOThE FINANCIALSTATEMENTS- cantlnued FOR THEYEAR ENDE031 DECEMBER2025 dl In￿￿2 Income Is reco8nlsed when the Chadty has entltlement to the fttnds. any performarKe ¢ondltians attathÈd to the Itemlsl of Income hove been rne( It Is prc&able that thelncome wlll be recefved and the amount ¢an be meawred rell•bly. Income from 8ovwnm••t Ind othei 8rants whether'taplt•l' yants or'revenue, grants, Is reco8nb5ed when the Charlty has tntltlement to the fund5. any performance condltlons attached to the 8¥aiits havÈ been met. It Is probaNe that the IncoTrx ¥￿11 be recelved and thÈ amount tan be measured reliably and Isfiot deferred. For le￿cleS. entltlemen¢ Is tsken as the earller ofthe d•te on whlch elther.. the Charfty Is aware that probate has been #ranted, the estate has been finallsed and no¢lfiEotlon hès been rnade by the executorlsl to the Charltythat a d15trlbutlon wlll be made, or when • dlstrlbutlon Is reCe￿ed Irom the estate. Donatlons and other voluntary Income are reflected In the accounts for the perlod Irs whtch theyare reCe￿ed. DOna￿an$ In klnd are recognlsed by the (harltywhen re¢elved ex¢epi lfi the ¢a$e af sÈNlce$ provlded Iree or undervalue byvolunrarysiaff orothers whlth ar¢ n•t r•n•¢t•d In th• i¢¢ounts. Interest on fvnd5 held th) dtposlt Is Induded when reCe￿ts1e ind the amount un bt rne•sured rellably by the Ch8rJty,. thls Is thorrnally upon notlftcatlon olthe Interest ￿ld orpayable by the B3Thk. Expendlture15 reco8n15ed once there15 a lesal or CO￿trUc￿￿E obllBatlon to make a payrnent to a thlrd party, Itls probabk that ¥ettlÈrneni wlll bÈ requlrÈd and the amountof the obl11a￿on can be measured relbablv. The thar8os ln the Statement af Flnanclol A￿￿￿tIeS In respect of Cycllcal Malntenancq and Extraordlnory Repalr$ reflert the TNstees' tonstèni Concern to keep thÈ proporues lrt good condltlorb ond are In accordonce ￿1th the Almshouse Assoclafjons, recommendatlon thatAlmshouse ￿¥1¢￿e$ should set aslde each yell 5pec4lc sums In th￿ respect. Transfers are mède from the General Fund each year to the Extraordlnèry Mèlntenènce Fund to ¢over extraordlnary rep•lrs 4$ ihÈy arlse to the C￿11¢¥1 Malntenance Fund to cover repèlrs whlch arfse ona cycllcal b3515. Support Costs are those functlons that asslst the work of th• charlry but do nor dlrecdy undertake chorltable actlvltl#s. th• relate to the headquarters stalf costs, admlnlstradon and opeiatlni expenses plus 8overnance £ost5, whl£h rtprè$tfit$ •xpendlture Incurred to meetrompllonceand statvtoryrequlrements, ar￿ are collecdvelyknown osThe Gatehouse. These costs Ihen allo¢ated proportlonately between Grant and ￿lo￿anceS and Almshou5e50n an estfjrnatlon tsf the staff tlme applled to The tharlty operates a deflned contrlbutbn penslon scheme. The assets of the scheme •re held separntety from those of the thèrfty an Independently admln15tered fund. The penslan cost represents conrrlbutlons payable under the schtmè by th• charfty to the fvnd. The charfty hasno llabll1tyundert￿ scherne other than lorthe paymentof those contrlbutlons. The charlty operate53 defined benefit penslon scheme. A Ilablllty for the charltvs obllBatlon5 under the plan Is reco8nlsed net ol ptrn as$et* The rtet than8e In the net defined beneflt Ilablllty is recogn15ed 35 the c05t#Fthe deflned beneflt plan dudngthe perlod. Penslon plan asset$are measured atfalvwdlue and ihe defined benefit0b￿1atlQ￿ Is measured on an actuailal baslsusln8 ¢he projected unlt method. Acttsarlal v•ly•iiofts•re obtained atleasi ￿ennI•l1vI￿d are updated at each balarKe sheetdats. Propertles Included In ihe houslng Pro￿rtIeS are stated ai c05t nd Com ExpenditLsreof a capltal nature cosbn8 lessthan £%X)1s not(ap￿lISed bytwrttten off totheStatementofFlnanclalActfvllle5 as Incurrtd. ThE OGILVIE cwrriES NOYESTOTHE HNANCIAL STATÉMENfs. conynued FOR THEVEAR ENDE031 DECEMBER 202S Tan8ible fixedassetsaredepre¢latedonthe5tral8h1rnethodatrate5cak￿atedtowrIteOff the c05tofas5etsoverthelrq5tlmated useful lfvek The rates used are as follows.. Housln8 Propertles are deprerlated OTh the 5tralBht Ilne methtry to wrlte off the è55ets over thelr esiimated useful Ilves of ICQye•rs frtyn the date of acqulsltlon. IO% stral8ht Ilne 33.33% stral8ht Ilne Plant and Machlnery ComputerEqulpm•nt Investments ir• shown on the Oa13rKe Sheet at thelr rnar*•t value. Chn8es In market values durlng an accountln8 perfod are fléet￿ thè attoufitsa$ unrèa115ed 8alns or h75ses. upon dl4Josal of an ItwestmeTht the dlfference between orl8lnal tost and dlsposal proceed$1s reflected In the accounts as a reallsed 8aln or loss and an adlustmentls made to unrea115ed ga1Th5 or105se5 toreverm unrèillsèd movernentsln value lThearlleryear5. Reallsed 8aln5 and lossesand unreallsed 8alnsand b5se51recomblned nd dlxlosed is net 8aln$ll1055esl on Investments on the lace of the Statement of Flnanclal Actlvltle5 and revaluatlon Aalnsllla$s•sl In the not•sto thè financlal staternent ml Stoths •r• v•lu•d •tth• low•r olcostand n•t r•i115al)lev4lue. Contrlburions ind oth•r d•brors Ire r•C￿nI￿￿ •t tho Mrtlement •mount du•. pr•p•W￿l￿¢S •r•v•lued ot the amount prepald n•tol Iny dls¢ovnts du•. Cash at bank and cosh In hand Includescash and short term hl8hlynquld Investments wlth a Short mlturlty of thr•• months or less from the dateof acqulsltlon oropenln8 ol the deposltor 51mllai account. Credltorsind prov151Dn$ •r¢ r*¢oÈn158d wher¢ the Charlty hès è presentobll8atlon resultln8from a past ¢¥ent that￿11 probablv result In th*trinsf*r offundsto a thlrd partyandtheamount duÈ to settle the obllytlon be measured orestlmated rellabty. Cr•OltLvs•tk1 pro¥lslons•r• norm•lly r•¢o8nls•d atthelr settlèmeN •mo¥nL The Ch*ilty only has financlal assets and financlèl Ilabllltle5 of è klnd that quallfy is b•slc flnanclal In5trufflents. Itnanclal Insrrumet)rs are Inlllally reco8nlsed at IroiisKiionvalue and $￿SeqUent￿ measured at thelr setdemenivalue. The Charlty Isqxemptfrom corporètlon tBX on ltscharltable i¢tfvltle& -1 THE OGILVIE CHARITIES NOTES TOTHE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 DECEMBER 2025 UNRESTRICTEO ANO RESTRICTED FUNDS- OGILVIE CHARITIE5 ICIOI Unrestrlcted Funds Restrlcted Ftsnds Total Noie5 2025 20Z4 2025 1014 2025 2024 INCOME AND ENDOWMENTS FROM= Donations and le8atiÈs Invostmoni Income 526,898 243,719 770,617 524,088 234,601 758,689 526.898 255,054 781,952 524,088 245.469 A 769.557:: 11,335 11.335 10,868 JO,868 EXPENDITURE ON- 716,417 716.417 570,909 570,909 174,875 174,87S 91,093 91,093 891,292 891,292 652.LK12 662,002 SURPLUSIIDEFICITI 54,200 187,780 1163,5401 180,2251 1109,3401 107,555 NET GAINSIILOSSES) ON INVESTMENTS 14 19,840 120,221 15,594 5,793 35,434 126,014 NET INCOMEIIEXPENOITVREI 74.040 308,001 1147.9461 174,4321 173.9061 233.569-, TRANSFER5 BETWEEN FUNDS Provision5 for the year 1171,7101 190,6541 171,710 90,654 OTHER RÉCOGNisgD GAINSIILOSSESI Schemes 11,iosi 13,3061 NET MOVEMENT IN FIJNOS 11th),9761 217,347 21,764 16,222 177.2121 233,569 RECONCILIATION OF FUNDS.. Total Funds Broughl Forward 6,559,058 6.341,711 513.616 497,394 7,072,674 6,839,105 Toial Funds Carrled Forward 6,458,081 6,559,058 537,380 513,616 6,995,462 7,072,674 NATIONS AND LE ACIE Re5trlcted Funds sirlt¢ed Fund5 Total Combln 2024 202 2024 2025 GSfi from Ogilvie Charities IDÈed No.11 DonatlOn5 526,898 524,a88. 516,899 50 so S26,898 524,a88 so 526,948 524.088't', ME FROM CHARITABLE ACtIVlTIÉS Unre5trlctpd and Re5trirte(S Fund5 cio 2024 Restrlcled FU￿￿$ Comblned Z025 2025 2025 202 Almshouse In¢ome Contrlbviions Dtje L055e5 from Void5 477.795 124,0491 453,7116 1,408 455,154 467,077 113,373 453,704 877 477.795 124,0491 453,746 J,408 455,154 67,077 13,3731 453,704 877 454,581 Guest Room Rents 454,581 -17- THE OGILVIE CHARITIES 140TES TO THE FINANCIALSTATEMENTS- tontinued FOR THE YEAR ENOED 31 DECEMBER 2025 INVESTMEf4T INCOME Unyestricted athd Restricted Funds O Ilvle Charities 00 1025 2024 Restrkted Funds Charities 2024 Total Comblrted 2025 2025 2024 Dividends RÈcewable Irem Listed InvÈsttnÈnts 8arik DopDSit Actount IntÈrÈst RetÈwablÈ 204mO 50.974 255J)54 196,769 48,7(Kl 245,469 79.099 1.836 8lJ,935 286.264 51.881 338.145 275,868 50,536 326A04 907 83.091 EKPENDITURE ON CHARtrABLE ACTIVI￿E5 Unre5tritted and Re5trirted FUTr& cio 2024 Restricted Fund5 linked Ch3ritse5 2025 2024 rotal Cornbined 2025 2025 2024 Grants and Allowances 52&898 524,088 526.898 24.250 37,324 588,472 19,460 607,932 524,088. 24,200 37.580 585,868 18,466 604,334 24,250 37,324 61.5711 A60 81.oy 24.200 37,580 61.780 19.981 81.761 Grants to Indivrduals 526.898 524.088 Support Costs (note 81 526.898 524.08 Alm5houseCosts Sèlaries and wage5 Rates and Wate Light and Hear Insurance Current Repair5 and Maintenance 183.855 7.750 80.539 10.(X)2 4213 91.657 83.218 1.381 20.675 13A86 4.562 142,657 25.064 87.360 9,788 S9.584 53.IXJ3 38,090 183.855 7.750 80,539 10.002 54,213 91.657 83.218 1.3Bi 20.675 13.486 4.562 3,704 1.266 1.0 5,779 3.223 2.019 142,657 25,064 87,360 9,788 59,584 53,003 38,090 Extr30rdinary Repairs Window Replacement Garden and Ground5 Maintena￿e 5.580 12.556 4.543 3.307 1.275 1.811 15.384 1354 2.529. 5,5È0 12,556 4,543. 3.307 1,275 1,811 15,384 2.354 2.529 Telephono and Printing Social and Recreaiional Amenities Healthcare of ResidenES Cleaning Professional Fee5 Health Bnd Safety Sundry Expenses Bad Debt5 WrittÈll Off Loan Interest oepreciètion J.266 1.018 5.779 3.223 2.029 10,019 31,218 41,237 9.886 32.761 741,004 110.334 851.338 10,019 33,349 508,253 113,313 621,566 1,629 699.986 110,27Z 810.258 2.131 467.016 113.225 580.241 31.132 41.0 Support Costs Inote81 41,090 41,325 891.292 661￿2 . 567.9n 565.413 1.459.270 1.225,9(Xl THE OGIIVIE CHARITIES NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER2025 PPORT Vthrestrlcted aftd Restricted Funds Ilvl Charities 00 Z015 2024 Restrlrted Funds nked Chafitles 2025 1024 Total Comblned 2015 2024 Headquarters Admlmlsirntlon Costs Salariesand wages Reni Rates LS8hl and Heal Insurance Repalrs and Replacement Eqvlpment Garden Mainienance Telephone and Inrernet Prlnting, Posrage and $ra￿Onery Softw3re Llcen£e5 88.342 81.393 88.342 8,5LKI 753 3,628 634 368 220 1,097 941 81,393 8,500 726 4,514 722 753 3.628 726 4,S14 722 165 70 368 220 Im7 941 2N09 3.100 716 72 109.280 2,304 1,263 2,081 1,826.. 306 1,263 2,081 1.826 306 2.100 116 72 109.280 Sundry Expenses CleanlnR 103,870". 103,870 Governance Costs Auditors Romuntlai￿n Le8al ènd Prolessional Fees Trusiees, Expenses Bank Char8es 16,746 17.651 8,032 3,564 16,746 17,652 8,032 3.564 176 3￿11 95 129,731 3.611 157 119,794 62 62 yla3J06 The Support Costs are allocated as lollows: Grènis and Allowances Alrnshouse Costs 19,460 110.272 129,732 19,981 113,225 133,206 19.460 110,334 129,794 19,981., 113.313 133.294 62 ET INC ME EXPEIIDITURE FOR THE YEAR Restrlrted Funds Ilvle cio 202 OZ4 stilrted Fun Inked Chariiles mblnod Thls Is stated after Char￿n8'. Auditor's Remuneraiion.. Audit Fee5 Accountanry Fees and thher k￿ceS 12.390 4.350 16.740 11,910 5,742 12,390 4.350 16.740 11,910 10. TRUSTEES REMUNERATION AND BENEFITS No rru5tee5were remunerated the year ended 31 DecÈmbÈt 2025 orthe year ended 31 Detember 2024. Trustees. expenses include trustees reimbufsed tra¥ellin8 Èxpenses of £2,206 paid to nine trustees the year ended 31 December 20251£2,001 in 2024 paid to seven trustees). -1 THE OGILVIE CHARrriE5 NOTESTO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDÉD 31 DECEMBER 2015 ii. TAFF COSTS nrestrfrted nd Re5tr¢rte¢J Fund5 ilvieCharitie5 cio 2024 Aestrlrted Fund5 Unked Charlfles 2025 2014 Tatal 2025 2025 2024 WaBes and SalarSes 238.447 15.172 18.580 272.199 197.856 10.751 15.443 224.050 238,447 15,172 18,580 272.199 197.856 10.751 15,443 224,050 Employers Pen&on Conrributions Staff costsare allocated as lollows.. Almshouse Cosis HeadguartwsAdministration Costs 183.857 88.342 272.199 142.657 81.393 224,050 183.857 88.342 272,199 142.657.-, 224,050. The avera8e monthly Trumber of employees during tho year ended 31 D￿eMber 2025 were.. Admini5trBtive Stafl Heusingstaff - 0811v￿ Homes and Almshouses Housln8Staff - Charles May House and Estella li li No employees re¢¢lved emoluments tKesso1£6o,I￿ ￿nn@theyear efidtd 31 December 2025. The General Manager and Office Man•8er are re8arded as key mana8ement personnel and thelf total employeo beneflts were £88,342 for the YÈaT ended 31 Dectmber 2025. 12. MP IIIANCIAI Acri Re Fun IhrfÈ Funds Lln*ed Totèl cio 2024 R4* 2024 202 INCOMEAND ENDOWMENTS FROM.. Donarions 3nd legacie5 524.088 524,088:. 454,581 326,404 1.305,073 454,581 80,935 535,516 Inves¢ment In£ome 245,469 769.557 TOTAL EXPÉNDfruRE ON.. Charitable Activiiles TOTAL 662.(NJ2 662.002 565.413 565,413 1,227,415 1,227,415 107.555 129.8971 77.658j'i NET GAINSIILOSSESI ON INVESTME14TS 126,014 48,(bll NET INCOMEIIEXPENDITUREI BEING THE NET MOVEMENTS IN FUNDS 233,569 18,144 251,713 RECONCILIATION OF FUNDS.. Total Funds Brought Forward Total Funds Carried Forward 6.839,105 7.072.674 3,967,Q52 3,985,196 10,806,157 11,057,870 THE OGILVIE CHARITIES NOTES TO THE FINANCIAL STATEMENTS- Clintlnued FOR TFIE YEAR ENDED 31 DECEMBER 2025 13. TANGIBLE FIXÉD ASSETS Unrestrlcted and Re5tFlcted Funds cio Plafitand Machlne Total 2025 COST At beBinnin8 of the ye3r Addiiic>ns At end of ihe year 15.944 3,096 19.040 19.040 15,944 3,096 19,040 19,Q40 DEPRECIATION Al beglnnln£ of the year Charge for Ihe year Al ond of the year 2,073 1,093 3,166 2,473 536 4,546 1,619 6,175 2,415 2,131 4,546 3,009 NET BOOKVAIUE At be8lnnln8 of the year 13.871 623 14,494 At end 91 the year 12.778 87 12,865 14,494 Pro ertlo 2024 COST At beBlnning ol the year At end of the ye Unrestrkted 8 Re5 cio 024 ilnked Charltles Comblned Oue within onÈ yeèr Oue within one to twoyear5 Oue within two to five year5 Due in mole than five years 1.593 1.751 6.360 92.978 102.682 IASO 1.593 5.788 1,593 1,751 6,360 92.978 102,682 1,450 1,593 5,788 95,3CpJ 104,131 104.131 11. PENSION SHORTFALL PROVISION The Pensloths Tiust-The Growth Plan The 08ilvie Charities ICIOI pariicipates in the scheme, a multl-emplo￿r schernÈ which provides benefits to seme 521 non-3550Clated participaiing employer5. The scheme is a definÈd benEfit scheme in the United Kingdom. It is nor p055ib1e lor the 081￿1¢ Charities ICIOI to obtain 5uffitient infermation io enableit to accosjntfor the scheme35adefined bEnefitxheme. Thefelore it accountsfor the Scheme a& a defined centribution xheme. The xheme 15 subject to fumdin8 IE8islatiun outlined in ihe Pensions Art 2[￿ whlch came into forte on 30 December 2005. Thls. iogether with documents issued by the Pensions RegUla￿r and Technical Actuarial 51andards i55ued by the Financial ReportinB Council. Sel out the framework for fundingdefined benefitoccupational pension schemes in rhe UK The scheme 15 classified as a 'last-man st3ndin8 arrar¥ement'. ThÈrefore the 08ifvie Cbèrffies ICIOI is potent1311y liablÈ for othor participating employers, obligations if those employers are vnable Eo meei iheir share of the s(heme defitit followinÉ withdrawal Irom rhe scheme. Participating employers are le8a1￿ required to meet their share ol the scheme deficit OTr an annuity purchase basis on withdrawal from the scheme. -2> TtrIE OGILVIE CHAR¢TIES NOTES TO THE FINANCIALSTATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2025 21. PENSION SHORTFALL PROVISION CONTINUED A full 8ctuari?I valuaiion for rhe scheme was carried out ai 30 5epiembor 2023. This valuation showed assets ef £514.9m. liabilitie5 of £531.Om and a deficit of £16.Im. To ellmlnète thls fundingshortfall, the Tiustee has asked the pèrticipaiing employers to pay additional contribution5 to the scheme 35 follows.. Deficit Contributions Frorn l April 2025 to 30 September 2028.. £2,100,000 per annum (payable monthly) Unless a conce55ion h35 been 3greed wilh the Trustees rhe term to 31 March 2028 applSes. Nore ih3t the 5cheme'5 previousvaluation w35 carried out with an effecrive date of 30 september 2020. Thi5valuation showÈd assÈis of £800.3m, liabilities of £831.9rn and a deficit of £31.6m. To Èliminate rhis funding 5hortf311, the Trustee h35 asked the pariicipating employers to pay additional contributions to the scheme as follows.. From l April 2022 to 31 Mèrch 2025.. £3,312,000 pÈr annurn (payable tnonthlyl The recovery plan contributions are allocated to each pBrticipaiing employer in line with their estim3tÈd share of the Series l and Series WherÈthÈ scheme is in deficitand where the OBilvie Charities ICIOI has38reÈd to a deficitfundlng ariangement the Ogilvie Ch3rities ICIOI under the a8ieement that rolatos to the deficit. The present value is cakulated usin8 the disccuni raie deiailed in ihese disclosure5. The unwinding ofthe discount rate is recognised ès a finance cosi. Present Values af Provlslon 2025 24 lll Present value of provision 2,561 Reconciliation of Openingand Closins Pruvisioths 2025 2024 Provision at beginning of year Unwinding of rhe discount factor lintere5t expense) 68 179 19921 43 3.263 1,269 11,2011 Remea5uremenls- impact of ariy change in 3S5umption5 Remea5uremenis- èmendments to the contribution schedule Provision at end of year 2,561 68 statement of Finathtlèl Activlties Impa(t 2025 2024 1 Iniorc5t expense Reme35urement5- itnpact of any change ia assumptions Remeasurements-amendmen15 10 the contribution schedule 143 43 3,263 36 Assumptions 2015 Z024 Rate of distount (% per annuml 4.05 4.90. -24- THE OGILVIE CHARtTIES NOTESTO THE FINANCIAL STATEMÉNTS- continued FOR THE YEAR ENDED 31 DECEMBER 2025 21. PENSION SIIORTFAIL PROVISION CONTINUEO The discount rates shown above are ihe eouivalent sinÉle discount rates which, when used to discount the future recovery plan contributions duo, would glve tho sèmo results as usin8 a full AA corporate bond yield curve to dlscount the samo recovery plan The following schedule details the deficii conrriburions agreed between rhe Ogilvie Chariiie5 ICIOI and the 51herne at each year end.. Deficit Contiibutions Schedule 2025 2024 Year I Year 2 Year 3 YÈar 4 Year S Year 6 1,188 1,188 297 68 The Ogilvie Charitie5 ICIOI mysrrecognisea liability measured as the present value of rhe contributions payable Ihat arise froffi thedeficit recovery ègreement and the resulting expense Sn the Statement of FinancSal Aciiv4tSes i e. the unwinding of the discount rate as È finance Ir is these contributions that have been used to derive the Ogilvle Ch8rilie5 ICIOI Balance Sheet lièbility. 22. ANALYSIS OF NET ASSETS BETWEEN FUNDS Fixed Asset5 Net Current Assets less Lon Term La Ta Fixed Assets Penslon Shortfall Provision Inv stme Total The 08llvle Charitles ICIOI Extraordifjary Maintenance Fund Cyclical Maintenance Fund Unresiricted Funds.. General Fund 259,296 222.063 56,OZI 481,359 56,021 12,865 12,865 5.277,606 S.536.902 J,170.172 I,d48.256 12.5611 12.5611 6,458,082 6,995,462 Linked Charitles Endowmoni Funds.. Permanent Endowmeni Fund Properly Eqtsiry Reserve Restricted Funds.. Social Housing Grant Fund Bernord 5unley Foundation Grant Fund Quaker HousinÈ Trust Grant Fund Deed No.2 Grant Fund Unresrricied Funds.. Charles May House PropÈrty Reserve General Funds 2.121,583 3,459 185,7261 2,125,042 950.936 1.036.662 611,513 35,518 3,5dO 178,593 611,513 35,518 3.540 17B.593 111,629 116,9551 5(NJ 94,674 5(X) 1,977.455 2.121.583 198,7221 4.000,316 1.990,320 7,658,485 1.349,534 12,5611 10,995.778 -25- THE 06llVtE CHARirtES NOTESTO THE ANANCIAISTATEMENTS-tontlnued FOR THEYEAR E140ED 31 DECEMBER 1025 nsfu B Fund The 08IM• th•rfll•s ICIOI Restrlcted Funds.. Extraordlnary Malntenance Fund Cyclltal Malntenante Fund U•restrlcted Funds.. General Fund 4211626 91990 156,2B91 (91,6571 117.012 54.5 401,359 56,031 559.058 7.072,674 70,734 177.2121 17 710 995462 Llnked Ch•rlt1•5 Endowment Fund$'. Permanent Endowrnlnt Fund Property Equlty Reserve Resirlrted Funds.. Soelal Hou$ln8 GrathtFund 8ernard Svnley Foundatlon Grant Fund Quaker Housln8Trust fjrlni Fund Oeed No.2 Gnni Fund Unres¢rlcted Funds.. Charles May House Property Reserv• G•neral Fund l*)10.239 96S,423 44.803 P&130) 2.125￿41 950,936 iL643 62&118 19,9751 611￿13 35,Sl8 620 IYO271 178,591 94206 soo 1471 so 94,674 51x1 1,450 Is,uo 4985,196 4,000,316 1&057,B70 162m21 10,995,778 Th• n•tmovement In fund5, Included In the at4)vebre asfollows.. Th• 08lktle Ch•rltleslCIO Reswkted Fund5'. Extraordlnary M41nt+nan¢q Fund Cy¢llul Malnienan¢e Fund UThrestrlcted Funds.. General Fund 11.335 183,2181 191,6571 19,594 156.2891 (91,6571 770,617 781.952 716N17 1891,2921 19.840 35,434 3A06 13,1061 177,2121 Llnk•d Charltles Endowment Fund5'. Permanent Endowrnent Fund Property Equlty R•S•fV• Restrlcted Funds.. Soclal HpuslnB Giant Fund Bemard Sunley Foundatlon Grant Fund Quèker Hou51n8YrustGr•nt Fund Oeed No.2 ￿ant Fund Unresirtcted Funds.. Charle5 May Hovse Property Re5qive General Fund 44i03 44,8113 126,1301 P6,1301 Is,(w)Ji 538291 IS6>.9771 44￿03 15,120 I,32￿246 14459.1691 80.237 13,3061 162.0921 THE OGILVIE CHARtriES NOTES TOTHE FINANCIAL STATEMENTS. tontinued FOR THE YEAR ENDED 31 OECEM8ER 2025 23. MOVEMENT IN FLINDS ONTINLIED Comparariw5for rnovernenis in fvnds Transfer Betwee Ner Fund Transfer Betwe Funds Mo In Funds men At 31.12.24 01.01.24 Yhe 08llvle Charltles ICIOI ExlTaordinaTy Maintenance Fund Cyclical MèintenancÈ Fund UnrÈ5tritted Funds.. General Fund 393.277 104.117 121.4291 153.0031 48,778 41,876 420.626 92,99D 6.341.711 6.839.105 308.LIJI 233.569 190,6541 6,559.058 7,072,674 ifjnked Charliles Endowment Funds.. Permanent Endowment Fund Property Equity Reserve Restrlcied Fund5'. Social Hou5in8 Grant Fund Bernard Sunley Foundaiion Granr Fund au3ker Hou5in8Trus¢Grèni Oeed No.2 GrHnt Fund Unrestritted Funds.. Charles May House Property ReseThe General Fund 2,032,198 910,081 48.041 126.2011 2,080.239 965,423 11.543 631,463 36,722 19,9751 16021 621,488 36,120 3,6LI) 181,620 184,647 13.0271 97.781 500 15.0161 1.320 18.144 3,441 1.320 96,206 51YJ 3,985,196 3.967,052 251,713 The net movement In funds, IrKluded In the abow areas fol￿$= IMI tm alns and Movemen The 08ltvle Charltle5 ICIOI Resiricted Funds.. Exrr3ordin3ry Maintenanté Fund Cyclical MainLÈnan£e Fund Unresrricted Funds.. General Fund 10.868 138,0901 153,LK)31 5,793 121,4291 153.0031 758,689 769,557 1570,909 1662.LX)21 120,221 126,014 308,001 233,569 Llnked Charltles Endowment Funds.. Permènent Endowmeni FL¢nd Property Equity Reserve Restricted FurKIs'. Social HousinE Grani Fund Bernard Sunley Foundation Grant Fund Quaker Housin8Trust Grant Fund Deed NO.2 Grant Fund Unrestricted Funds-. Charles May House Property Re5er¥e General Fund 48,041 48,041 126,2011 126.2011 15.0161 1534,1961 1565,4131 15,0161 1,320 18,144 535,516 535.516 48,041 1.305.073 11.227.415) 174.055 251,713 -27- ThE OGILME CblAAmES NOTESTO THE ANANCIALSTAIEME14TS. canthwed FORniE YEAR ENDED31 DECEMBER2025 MOVE NUED The fvnds and reSeTh￿ ofThe 08dvie Charities ICKII areaSfdkn￿. ExtraO￿l￿rymaIrt￿￿ Fund The E%traordlnaryMaln1enan￿ fjsa rellricted fund tocob*rthe costofexttstsrdi￿ry repaiTsasthey arise. A transferlsmède each ye3rfrom the Ge￿rdI Fund to the E¥u3wdinary Malnter0rKe FUTKI. detsi15 of the transler Is okulathd can bè found ITh nore 2tzl. Partof the Reserve i55peoFKally IrNestedvAth anylrKomeand carAtsI arowth in these in¥esknents added io the Re5eTh*. kal m11nt•na￿eFund The C￿11[01 Maintenance RÈsen* 15 a re#Tlcted fwd to cowuthe c05t of orThcal rep3ksasthey3rfse.A tran5fer15 made eKhyearfN theGeneral Fund to the Wital maintenar￿ FurKI. detaHsolhowtr¢ tsarthr i5caludated can be foutsj in bK*t¢ 2(81. General knd The balance on thls Reserye representsacwmulated S￿Use501 the Charity. The Reserve is wwesthrted and available fOrthe￿e￿rnl purposesolthe Charity. Capital 8fowih on Ge￿rnI Fund 1Th￿lMents is added to the Reserve. The1ur￿$ and iesernesof the Liiked Owritsesore I5folb Ende•kn￿l Funds ThePermanentEndowm*rt Fund ts pern￿nentrrfA￿xptndable endowm•tt*d lsspe¢ffiralty ihvested. 1r￿￿￿efrOM these In¥estw*nts 15w1￿b]e1w the genera purposesofthechaiity. Caimtalwowth Onthe in¥e5twts1s￿JPd to the ReseTr￿. Propemi Equlty Reser¥e The Prope￿ Eqwty Re5wve L4 perrnanent erMI¢￿aTra represents the ofrhE hou5kn8 prwertie5 at the 0811￿* Homes, og11v￿ ￿M$hOUSe5 and Esre113 Nouse financed by thÈ Chorws own resowce4 rhls beiTh8 rhet book value of the housing prcperdes bala￿* oltht outstsNJu¥kw capitsl in respettofthe 08ithe H¢Jiries. Sockl How5kng Grant Fund TheSo¢MIl k1(m￿n8G￿nt F￿d isa rotyictedfw￿ rewesentsvx*tiu58rantsreceived from the Flwcwrnbon toialllTrg£971.68B in cottr*ttv)n wth the various housiry pti)ptrty th1iwth￿ieTrts ai tho OBth&le Hamel 08ifvie AknS￿￿es and Chartes May House kss #ttrlbutsble Wretiation charged to d3t¢. Bemard s￿nIeV Foundakn Grant Fulld The Bemèrd Sunley FouTrJathn GrantFuThJ isa re5trktedknd and ￿￿eSentsaBlaM￿£s0X￿j receNed Inthe wreDded31 tye¢ember 2￿) kn conr*tt4ont*lth houslr¥ woperty knpro¥emehts ai ￿*￿￿eN￿￿e$leSS #wlyjtable deprethbonthar8ed todate. ker Houslng Trust Grafit Fund Quaker HtyJsin8TrustGvami Fund is• resirKted •nd repre￿ts¥￿MtO1 ￿.(￿￿1[¢¢¢￿e& Inthe￿arended 31 Decenthr20 Inconnecbon with hou5tr¥propertylffjwi)vements attheo81￿1e Hon￿leSS3￿￿tsvts￿e depregatian dur8ed to da*. 0￿￿1¢ Owvldes-oeed Nts.26rart Fund ThÈ 08IMe Charities-t*ed No.2 Grant FU￿1 is a restrthd fvrKI and wres*)ts ￿ants recelved In the years ended 31 December 20DJ 8rKI 2WI tQtrdllrNd £29JKOJ ift comwttoth hous1￿ prwerty at the Homes le55 atwlbutable depreciation d￿r8ed todate. The Ch3rles May HoL￿e Property Reserve15￿ Ur￿eS￿lc￿d tund ahd rewesentstr*c05tof the hou5MW w4)ertiesatChartes Nlèy House finanted ￿ the Chariivs owfi resourtes. this b*ft8 the tostof the Iv)usin8 prowtiesless attrlbutsble deprectstSoD th7r8ed to date.arNI less the balanceof wtstaorfiw caMal in respettof ChèrlesAlayHrwJse. Gerwl Fuhd ThE batsnceonths Reserve reFfesehtsthe8er*al 1r*omele55ew￿￿ti*eOfthQ ￿ty. AnysLwpIw4tstheyearis* tOThe0w￿le Charftles ICIOI. THE OGILVIE CHARJTIES NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDEO 31 DECEMBER 2025 24. RELATEO PA Y TRANSACTION5 The Ogilvie Charities ICIOI and the linked ch3rities, Deed No.1, Deed No. 2. Charity of Mary Catherine Ford Smith, EstÈlla Can2iani's Legacy, MarearÈt Champney Rost and Holiday Fund and Straiiened Circum5tance5119611 Fund, 31È tollectively known as Yhe 08llvle Durin8 tho yoor ended 3 Oecembor 2025 Tho Ogllvie Charlllos- Oeed No.1 fflade 3 Bift to The Ogllvlo Charitles ICIOI of £526,898. Al tho Balancesheei dareThe OEilvle Charilles ICIOlwasowed £110,819 byThe 08ilviecharities- Deed Ne,1 and this amount 15 included At the Balante Sheet d3te £IOD wbs owed to e3ch of Deed No. 2, Ch3rily of Mary Catherine Ford Smlth, Estolla Cli nilanl's Le8ècvi Margaret Champney Rest and Holiday Fund and StTaitened Clrcumstance5 119611 Fund by The 08ilvle Charlties and the total amount of 25. MMITMENT NDER OPERATING LEASE Unre5tritted an Restrlcted Fund5 cio Re5trlcted Funds Com 2025 2025 The total future mlnlmum lease pawronis due undor non-cancellable oporatln8 leases are as follows.. Duo wiihln ono VQaf 7,083 ,7.083 7,083 16. FINAN IAL MMITME edF Comblned 202 Auihor15ed 3nd Contrbtted lor.. Replacernent windows at tho 08ilvie Almshouse5 Repl3cernent windows ai Charles May HOUSÈ External redecoration of tho 08ilvio Almshouses 288,530 28B,530 63,688 6B,100 131,788 63,688 68,liXI iai,788 288,530 28B,530 -29- ThE OGILVIE CHARITIE5 LINKED CHARITIES- SUmMARY5TATEME￿oF F114ANCJALAcrivrriES FOR THE YEAR ENDED 31 DECEMBER Z025 Restrlcted Fund Balances 8rou Fonvar Restrlrted Fund Balancès Carrled Charitable Activities Charitable Attlvlties Net G8ln5 and Losses on l>onatlons Aciivltles Jrn5hou Transfer5 Between Funds Year Ended 31 pe￿mber 2025 The Ogllvie Charitlp5 (Deed No.11 The 08llvie Charitles (Deed No.21 The Ch3rltyof Marycatherine Ford Sffllth Maraaret Charnpney Rest and Holiday FvrKI Estella Canziani's Leaacy siraltÈned Clrcum5tan£es119611 Fund 50 455,154 83,091 IS26.8981 141.0801 3,984,696 loo loo loo loo loo 3,999,816 loo 100 100 100 so 455.154 83,091 15268981 141,0801 44.803 3,985,196 4,000.316 rlrte strleted Charftabl vltie Invè5tmenl Grants an Allowanc Charftabl Actlvities Almsho endltur Net sfe alnsan T￿ L055e5 Between Inv tmen lanc Brou Forward and Almshou Incom Carrlod Forward Year Er¢ded 31 December 2024 The Ogilvie Charitie5 (Deed No.11 The 08ilvie Charitie5 (Deed No.21 The Charity of Mary Catherine Ford Smith Mar8aret Champney Restind Holiday Fund Estella CanzlanY5 Legac¥ Straitened Circumstsnce5119611 Fund 454.581 80.935 1524.0881 141.3251 48,041 3,966.552 loo IOD loo loo loo 3,984,69S Ic ILNJ i(KJ l(MJ '"454.581 1524.0881 14L3251 48,041 3.967.052 3,985.196, ThE OGILVIE CHARfflES UNKED CHARmES-SUMhlARYOALAIKÉSHEeT FOR ThE YEAR ENDÉD 31 DECEMBER 2025 Fkned Assets Credllo Affl￿nt duè In morethan Ohe Year C•sh at Èank and Amou*ts due wlthln Year Ended 31 DÈtembÈr2025 Oeed No.1 Deed No.2 The Charltyof Mary Cathtrlnt Fttdsmlth Margaret c￿mpneV Restand Holiday Fund Estella CanzlanY5Legxv Straltened c1￿UmstanCeS{l96Il Fufid 977ASS 2.121.581 20.591 IOLSS4 11242Y81 99M$ i(xJ 100 ify) io) 100 77A55 21,091 IOL554 11202781 IIOLQ891 4WO,516 The abrwe net assetsare ￿preSeftted bythefollowlngfvnds and reserves.. End ouse Pro Emd¢)wment Housln Foundatlo HouseTYu Deed GeneA Total RÈ Year Ended 31 December2025 Deed No.1 Deed No.2 The tharityof Mary Catherlne FordSmiih Margaret Champrw R¢stand Holklay Fund Estella CanI￿nIS Le8xv straitened fjrcUMstsr￿$(I96I1 Fund 2.125.(142 950,936 61&513 35J 1540 17&S93 94674 1999,816 loo i¢0 IQD 100 500 U25,042 950,936 611,513 35518 17&593 94￿74 4.1)00,316 THE OGILVIE CHARITrES LINKED CHARITIES- SUMMARY STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED JI DECEMBER 2025 Flxed Assets Tan A5seLS Hou51n Credltors.. Amount due In rnore than Debtors and ments C•5h at Bank and In Hand Amounts due wlthln One Year tmenrs Pre Net Asse Year Ended 31 December Z024 Deed No.I Deed No.2 The Charity of Mary Catherlnè Ford Smlth M3rgaret ChampnÈy Rest and Hollday Fund 2.008.587 2.076.780 18,139 100 100 100 100 100 102,810 1118,9391 1102,6811 3,984,696 loo loo 100 loo illo 5trJltened Clrcumsiance5119611 Fund ' 2,008,587 2,076,780 18,639 102,810 1118,9391 1102,6811 3,985,196 The above net assets are represented by the followlnBfunds and re5erve5,' dowm estrlcted Fund Bernord Sunle FoundBtlon rant Fund Unrestrlc Charlès Ma House Pro Fund The O Ilvle ermanent ￿￿ert ro Endowment Fund uaker House Trusj nt Fund Housln Grant Fund Deed No. General Fund Total Fund5 Reservè erve YÈar Ended 31 DÈtÈmbÈr 2024 Deed No.1 Deed No.2 The Charity of Mèry Catherlne Fordsmlth Margaret Champney Rest and Hollday Fund 2,080,239 965,409 621,488 36,120 3,600 181,620 96,220 3,984.696 IOD 100 loo loo loo 3,985,196 100 loo loo IOD IOD Straltened Circumstances119611 Fund 2,080,239 . 965,409 621,488 36,120 181,620 96,220 500 -32- THE OGILVIE CHARITIES DETAILED STATEMENT OF FINANCIAIAcfiviTIES-THE OGILVIE CHARITIES- DEED NO.1 FOR THE YEAR E14DED ai DECEMBER 2025 2024 INCOME AND ENDOWMENTS DONATIONS A14D LEGACIES CNARITABLÉ AcYivmES ConiTibuiion5 Due Los5os from Voids 477.795 124.0491 453.746 467.077 113,3731 453,7Q4 877 Guest Room Reni Rece￿ed 455.ly 454,581 INVESTMENT INCOME COIF Incorne Sh3re Dividends M&G Ch3rilund Income Share Oividefvjs Dep0511 Ac¢ounl Interest Rece￿a￿le 40.18S 41.999 39,090 40,009 1,836 83,091 80,935 TOTAL 114COME 531.295 535,516 EXPENDITURE CHARITAPLE ACTIVITIÉS Grants and Allowarbces Glfr toThe Ogilviè Chaiitles ICIOI 526,898 524,088 Almshouse Costs Bad Oebts Written Off Housin8 Loan Inieiest Deweciètio 9,886 31,131 41.OJ8 10.019 31.218 41.237 SuppoFI C05ts-Governancè Bank Chor8es 62 88 41.LMO 56Y.978 41,315 565,413 TOTAL EXPENDITURE NET INCOMEIIEXPENDITUREI BEFORE f¥AINS ANO Lo￿E$ 129,6851 129,8971 NET INVESTMENT GAINSIILOSSESI 44.803 48,041 NET INCOMEIIEXPEt40tTUREI 15.120 18.144 YRANSFERS BETWEEN FLINDS NET MOVEMENT IN FUNDS 18,144 RECONallATION OF F1114D5 Total Fund5 Brought Forwaid 3.984,696 3.966,552 Total Funds Carried Forward 3.999.816 3,984,696 This pa8È di)È5 not fomi part of ihe statutory financial statements -3> THE OGILVIE CHARITIES OEfAILED BALANCE SHEET-THE OGILVJE CHARITIE5-DEED NO.1 FOR THE YEAR ENDED 310ECEMBER 2025 FIXED ASSETS Tangible Fixed Assets- HouslnÉ Properties Net Book V31ue at the be8inninzof the year Oepreciaiion Charge for the ¥ear Ner Book Value atend of rhe year I.￿58? 131.1121 ."2.039.805 131.2181 1,97Y.455 2,008.587 Listed Investments Market Valuo ai the be8Snnln8 olthÈyear Additions at cost DSsposal Proceeds Galn/lLossl on Revaluation Market Value at end of ihe year 2.076.780 2,028,739 44￿03 48,041 2,121.$13 4.¢)99.038 2,076,780 4.085.367 CURRENT ASSETS Dcbtors and Prepayments Coniributions Sn Arreais Prepayments and Aecrued lficome 6.251 14.yo 4.3LJ3 13,836 20.591 18.139. C•sh ai Bank and in CAF Bank Current Accounr CAF Bank Gold DeposSt Account 37,222 64.132 67.814 34,996 i,S54 112.145 102,810 120,949 CREOITORS.. Amounts lallln8 due with oneyear Loans Contribulions in Re¢¢iv¢d In Atsance 1.593 5,392 110,819 2.474 1,450 7,375 307.605 2,509 A¢¢ruals and Delerred I￿oM* 120.278 1.867 118,939 2,010 NÉY CURAENT ASSETSIILIA8ILITIESI TOYAL ASSETS IESS CUAAENT LIABILITIES 4.IW.90S 4.087,377", CREDITORS.. Amountsfallin8due after mwe thanoneyeèr Loans 101.089 3,999,816 102,681 3.984,696 NET A55ET5 CAPITAL AND RESERVES Endowmeni Fund5'. Perm3nent Endowment Fund ProperLV Equity Reserve 2,125.042 950.936 2.080,239 965,423 3￿75,9?8 3.045,661 Re5tricred Funds.. Soclal Houslng Grant Fund5 BernaTd Sunley Foundation Grant Fund Quaker Heusin8Trust Grani Fund Deed No.2 fjranr Fund 611513 35.519 3,540 178.593 621,488 36.120 181,620 819.164 842,828.. Unrestrlcted Funds.. Charles May House Property EqutiyReseThe General Fund 94.674 96,206 94.674 3.999.816 9S,206' 3,984,696 Thi5page doesnot form part of the 5taiuroryfinancial siJrement5 THE OGIIVIE CHARITIES PROPERTY REVENUEACCOUNT-OGILVIE HOMES FOR THE YEAR ENDE031 DECEMBER 1025 2025 2014 INCOME Almshouse Incorne ContributSons Due Losses from Voids 231750 16.7761 227.981 18.2481 225.974 219,733. 568 Guest Room Rent Recel¥ed rorAL INCOME 126,681 220,301 EXPENDITURE m&house Costs Salariès and Wa8es Rètes and Water Li8ht and Heat Insurance Current RepaSrs and Malntenance 114.253 14.289 37.021 4.223 20.635 95,171, 13.352.: 38,6144. 38,585 10.094 6,330 Exifaordln3ry Repairs Window Replacement arden Hnd Grounds Maintenanct Careline Telephone 4nd Prlntin8 Soclal and Recreaiional knenlties He31thcare of Residents Cleanlna Professional FÈÈS Health and Safoty Sundry Expenses Bad Debts Written Off Loan Iniorest Depteclation of Housin8 Piopeiiies Deprecl3rion ol Plani and Machinery Oepreclarion of Computei Equlpmeni 2.178 4,375 1.835 1.695 791 531 823. 3,979 1,759 1.394 989 1,806 1,324 1,130,. 1,161, 7,983 20,987 21.045 134 384 TOTAL EXPENDITURE 239,118 247,834 OEFICIT FOR THE YEAR 111.5461 This pa2e does thot fomi pan of the staluioryfinancial statements -35- THE OGILVIE CHARMES PROPERTY REVENUE AC(OUNT-OGILVIE ALMSHOUSES FOR THE YEAR ENDED 31 DECEMBER 2025 1025 2024 INCOME Almshouse Income Contributions DUÈ Losses from Void5 136,172 15.1251 110.2771 128.431 Guest Room Rent Re￿ived TOTAL INCOME 129.131 131,357 EXPENDITURE Alrnshouse Costs Salaries ènd WaÈes Raies and Waier Li6ht and Heat Insurance Current Repalrs and Maintenance 37W7 110,7011 31.554 3.770 IBAOB 73.579 20.130 131.381 2.878 3,914 1.382 1.089 475 147 2,444 435 591 5,864" 39,488 Extraordinary Repairs Window Replacement Garden and Ground5 Maintenance Caieline Telephone and Printiag Social 3nd Recreational Amenities Healthcare of Residents Cleaning Professional Fees ealth and Safety Sundry Expenses Bad Oety15 Wrilten Off Loan Intere5r Oepreciaiion of Housing Propenies Deprecialion of Plant and Machinery Depreciation of CornputeT Equipment 1,482, 1,597 757 475 127... 4Q9 4.803 soi 136 4.817 502 TOTAI EKPENDITURE 324.363 140.072-. SURPLLISIIDEFICITI FOR THE YEAR 1195.2321 Thispa8e does not fom) pari of the statutoryfithancial ststements -3 THE OGILVIE CHARITIES PROPERTY REVENUE ACCOUNf- CHARLES MAY HOUSE FOR rrtE YEAR ENDED 31 DÉCEMBER 2025 2025 2014 INCOME Almshouse Incotne Coniributions Due Losses from Voids .841 16.9961 81.372 76A45 Guest Room Rent Received TOTAL114COME 76.845 EXPENDITURE Almshouse Costs Salaries and Wages Rate5 and Water Light and Heal Insurance Current Repairs and Maintenance 25.724 3.271 7.762 1.558 12.724 J2.990 63.088 14611. 1.527 Extraordin3ry Repèirs Window Replacement Gèrden and Grounds MaIntena￿e 11.329 3.711 1.345 715 3.164 3,505 1.187 887." TÈlephone and Printin8 Social and Recreational Amenities Healthcare of Re$￿ents Cleaning Profession31 Fees Health and Safety Sundry Expen5e5 Bad Debts Wfitten O Loan Interest Depreciation of Housing Properties Depreciation of Planiand Machinery DeprecSation of Computer Equipment 3.335 549 114 11.937 474 167. 1,934 5,016 594 267.. s.￿3 592 266 TOTAL EXPENDITURE 157,ZlO 70.622 SURPLUSIIDEFicin FOR THE YEAR 180,3651 10.750. This pagedoes not form pan af thestswiory finaoclal staremenrs -a7- THE OGILVIE CMARITIES PROPERTY REVENUE ACCOUNT-ESTELLA HOUSE FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2D24 INCOME Almshouse Income Contributions Due L055es from Void5 22,496 21,551 22,496 21,551 Guest Room Rent Received TOTAL INCOME 22.496 21,551. EXPENDITLIRE Almshouse Casts Salaries and W3ges Rate5 and Water Light and Heat Insurance Current Repairs and MaintenantÈ 6,431 891 4,202 451 2,1146 5,451 953 4,879 441 S,947 2,635 26.760 Extraordinary Repairs Replacement Windows Gardert and Grounds Mainienance 3.290 1.485 iii 1,404 Telephone and PrinrinE Social and Recreational Amenities Healthcare of Residenis Cleaning 205 269 iio 194 ealth and Safety Sundry ExpÈn5es Bad Debts Written OfF Loan lThtorest Depreciètion of Housing Properties Depreciation of Pl?nr and Machinery Depreciation of Computer Eoulpmeni 353 341 339 340 TOTAL EXPENDITURE 20.203 49,725 SiIRPLUSIIDEFicin FOR THE YEAR 2,293 128,1741 %,' This page does not form pèrt of the 5fatutory financial statements -38- THE OGILVIE CHARttlES PROPERTY REVENUE ACCOUNT-THE GATEHOUSE FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 INCOME Donations and Legacies Invesrment Income Dividends Receivable from Listed Inwestments Bank Dep051t Interest Receivable 186.264 Sl.881 275.867 50,537 338.145 338.195 326.404 326.404 TOTAL INCOME EXPENDITURE Gr3nt5 and Allowances 24,250 37.314 24,2(Kl 37.580 Grants to Indithduals 61.574 61.780 Administrative C05ts 531aries 3nd W3ges Rent Rate5 and WateT Light and Heat 88.341 8.5¢X 753 3.628 81.393 8,500 726 4,514 722 165 70 2,304 1.263 2,081 1,826 306 Current Repèirs and Mainienancé Garden and Grounds MaintenarKe Telephone and Internet Prinring. Postage 3nd Stationery Software Licences Subscriptions Sundry Expen5e5 Cleaning 2ZO 1.097 941 li 216 72 109.280 103,870 GovÈrnance Costs Auditors ReMunera￿n Legal and Profesyenèl Fees Trusiees, Expenses 8ank CharEes 16.746 17,652 8.032 3.564 176 611 157 20.514 191.368 29,424 195,074 TOTAL EXPENDITLIRE SURPLUS FOR THE YEAR 146,8Z7 131.330 PROPERTY REVENUE ACCOUNTSURPIUSIIDERCITSI OÉilvie Homes Ogilvie Alm5hou5ÈS Ch3rle5 M3y House E51ella House 112,5461 1195,2321 (80,3651 1293 127,5331 18.1751 10,750 128.1741 1285.8SOI 1139,0231 153.672 77.658 GAINS AND IOSSES ON INVESTMEIITS Realised InvestmentGainsllL05sesl Unrealised Investment GalnsllLossesl 80.237 174.055 80.237 174,055 NET INCOMEIIEXPEt4DITUREI 158.7861 251,713 This pagedoe5 notfDrm partofthÈ statuiory financi31 SEaternent5