2025-12-31-accounts

SH/NC/E044

3[rd] March 2026

Mr P Creek & Mr P Hargreaves Embsay with Eastby Village Institute CIO c/o 19 Low Bank Embsay Skipton BD23 6SQ

Email [e-mail] [e-mail]

Dear Peter & Peter,

Re: Embsay with Eastby Village Institute CIO - Financial Accounts for the year ended 31[st] December 2025

Following our recent communication, please find the following for your review and signature where indicated:

1. Financial Accounts for the year ended 31[st] December 2025, including the signed Examiners Report. 2. A Letter of Representation confirming matters disclosed in the Financial Statements.

Should you have any queries, please do not hesitate to contact me.

Kindest regards

Yours sincerely,

Sophie

Sophie Horsman

EMBSAY WITH EASTBY VILLAGE INSTITUTE CIO MAIN STREET, EMBSAY. SKIPTON. NORTH YORKSHIRE BD23 3RE REGISTERED CHARITY NO 1205432 FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 WINDLE & BOWKER LIMITED CHARTERED ACCOUNTANTS CROFT HOUSE, STATION ROAD, BARNOLDSWICK, BB18 SNA

CONTENTS Page Trustees Report 1 104 Independent Examiner's Report Receipts and Payments Accounts 6109

EMBSAY WITH EASTBY VILLAGE INSTITUTE CIO TRUSTEES REPORT The trustees present their report with the financial statements of the charity for the year ending 3151 December 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportin8 Standard applitable in the UK and Republit of IrelandlFRS1021 effective from the I"January 2019. Ob'e¢tlve5 and Artivltles The vlllage Institute Is a CIO re8lstered wlth the Charlty Commisslon under the tltle: Embsay wlth Eastby Vlllage Instltute CIO. It Is constltuted by means of a governlng document. The object of the CIO Is the provlsion of a vlllage hall for the use of all Inhabltants of the parlsh of Emb5ay wlth Ea5tby and its neighbourhood "for meeting5, lectures, classes and other form5 of recreatlon and lelsure tlme occupation wlth the oblect of improving the conditlons of Ilfe for the sald Inhabltants. The actual slte and bulldings are held on trust for these purposes by the Embsay wllh Eastby Parish Council whose members are the custodian trustees. The Trustees of the CIO are responsible for the management and running of the hall. The trustees are made up of local volunteers who aim to ensure that the buildin8 is a vibrant and viable hub for the two villages. The Trustees aim to make the Village Institute a welcomin8 place for all the residents without discrimination, Funds raised through the hlrlng of rooms in the Vl are used to meet the conslderable costs Invofved In running, maintaining and improving the building. ubllc Bene The CIO has considered the Charity Commlssion's 8uidance on publlc beneflt and uses It to ensure that future plans are conslstent wlth Its alms and oblectlves. The CIO has, In Its second full year, provlded a venue for many people In the parlsh and surroundln8 area. Although It remalns falrly busy we lost several regular users during the last 12 months. User groups Include Carpet Bowls, Table Tennls, Keep Flt, Yoga, Bridge, Balance Bikes, Wl, Qullters, Toddler Club, Pilates, two Art Groups, Flower Club, Wow Baby Group and a Youth Theatre Group. In addition, the local U3A uses the hall for its orchestra and the supper room for three smaller groups. The village theatre group, Embsay Players, performed The Snow Queen" durin8 the 3Td week of November. selling out on three performances. A local musician has established a quarterlyi live music evening in the main hall. The hall was booked for two wedding reception5 in the final quarter of the year. Two other local charities, Embsay Community Library and the Presthool Playgroup are both permanent tenants of the institute, and both continue to be a vital part of the community hub.

EMBSAY WITH EASTBY VILLAGE INSTITUTE CIO TRUSTEES REPORT (continued) The Ilbrary was establlshed more than ten years ago and operates under the wlng of the vlllage institute. In the autumn of 2025, the library registered with the Charity Commi55i0n as an independent CIO in readiness for complete financial independence from the Institute early in 2026. The library is run by local volunteers and opens three days a week. It provldes a valuable resource for the parlsh. On Monday afternoons the library host5 the local "knit & natter" group. The Preschool Playgroup opens every day durlng school term tlmes for pre-school chlldren. It also runs Breakfast and After-school clubs for older school-08e children. The Play8roup is o non-profitmaking charity established for the benefit of the community. Events The institute has hosted a number of events over the last twelve months. The Library Winter Wam)er was the first event of the year. The Playgroup's Easter Egg Trail took place at Easter. Pop-up restaurants throughout the year proved popular with locals. A 3 Environmental Awareness Day was well supported. The library plant sale/coffee mornin8 was an important fund-raiser. Friday ni8ht Is music night started as a quarterly event in the summer. The Vl's Autumn Fair proved to be a major fundraiser. St Ma￿5 church Christmas Fair in the main hall and supper room wa5 a busy event. Finally the 7th Ceilidh at Christmas rounded off an eventful year, Flnanclal Revlew The CIO'5 total Income for the year exceeded Its payments by a total of £5.02012024 £5.4321 and its total cash reserves Increased to £41,529 at 31" December 2025. The activities of the CIO are divided between that of the village hall and the library. Consequently, the hall surplus IS £4,52212024 £4,157) and the1Sbrary £49812024 £1,275). Cash reseNes are £30,407 12024 £25,8851 and £11,12212024 £10,624) respectlvely. The Hall Income has decreased slightly by £168 and costs £533, an increase in surplus of £365 year on year. The reduction In Sncome Is prlnclpally due to lower utlllty company refunds of £1,593 offset by higher room rental receipt5 and a one-off donation of £913 following the cessation of the local horticultural society. The reduction in costs is due to a lower utility charge of £5,365 with a lower gas charge of £4,174 although this movement is distorted by the requirement to show any refunds in income and not offset against the relevant cost. The reduced utility charge is offset by an intrease in the charge for caretaker5, wages of £4,417 with a £3,145 back-pay payment and a higher repairs and renewals charge of £1,255 reflecting the major costs of refurbishing the floor in the hall. Other reductions in costs total £840 and include a lower performing rights charge and no fund-raising costs. The Llbra Income increased by £203 but costs also increased by £980.

EMBSAY WITH EASTBY VILLAGE INSTITUTE CIO TRUSTEES REPORT (continued) The increase in income is due to higher donation receipts offset by lower fvnd-raising income. The increase in Costs is primarily due to a hi8her rent char8e of £552 with a £395 contribution to capital costs. Donations totalled £6CQ and includes £50) to Macaws library. On the 2nd October a new CIO was re8lStered with the Charities Commission in readiness to take over the running and adminlstratlon of the Ilbrary In 2026. To conclude the Charlty was able to Increase Its reserves In the year. A Flnance sub-group was formed toward5 the end of the year wlth the task of examlnlng all our costs and identify any efficlencles. Some cost reductlons have already been Implemented, and other Inltlatlves are In dlscusslon. The full year effects of these artions when Implemented should fvrther strengthen the Charitys flnanclal posltlon In 2026. Strurture Governance & Mana ement The village institute is a Charitable Incorporated Organisation registered with the Charity Commission under the name of "Embsay wlth Eastby Vlllage Instltute CIO". It is constituted by means of a governlng document. The CIO Is admlnistered by 12 trustees, The trustees are responsible for the management and runnlng of the village hall premises. The trustees a150 have the responsibility for ensuring that the hall remains a vibrant and viable community hub for the villages of Embsay and Eastby. All funds raised by the hiring out of the rooms in the Village Institute are used to meet the costs involved in runnin maintaining and upgrading the building. At the year end, 315t December 2025 the trustees were.. Mr P Creek Mr M Eaton Mr P Hargreaves Mr R Culver Chalrman Vlce Chalrman Secretary Treasurer Ms J Stearn, Mrs S Watson, Mrs S Kirkbrlde, MSA Cowglll, Ms M Greenwood, Mrs B Worthin8ton, Mr R Middleton and Mr5 C Kent. Relerence and Admlnlstratlve Detalls A part-time caretaker is employe(i by the CIO. She cleans and maintains the hall to a good standard. When the caretaker is on holiday trustees stand in for her at no cost to the CIO. Our thanks go to the caretaker and to the volunteers for maintaining the Instvtute's smart appearance. Price increases have been kept to a minimum this year. However, during the year, it was realised that costs outside of our control were spiralling. With this in mind the finance sub-committee were tasked with instigating cost saving measures, many of which were implemented in the final quarter of the year. The effertivene55 of these measure5 will, it is hoped, keep the CIO viable going fo￿ard.

EMBSAYWITH EASTBYVILLAGE INSTITUTE CIO

TRUSTEES REPORT (continued)

Policies

CIO policies are reviewed on a regular basis and, when deemed necessary, are amended or rewritten. New policies/procedures are introduced when necessary. During 2025 we established and implemented a "Security & Access" policy. New trustees are provided with the governing documents to help familiarise themselves with the CIO and their responsibilities as trustees.

Risk Management

One of the duties of trustees is to identify and review any risks to which the CIO is exposed. Control systems are established and appropriate measures are taken to mitigate such risks as arise.

Maintenance

The upkeep and improvement of the fabric of the building remains a high priority for the trustees. Where possible maintenance has been carried out by volunteers. We also rely on local trades people to help maintain the building. Testing of electrical equipment, fire extinguishers, fire alarm systems plus boiler servicing are all carried out. This year we have had the main hall floor refurbished. It is now maintained under a service contract. The water-heating systems for the kitchen and toilet facilities have been integrated resulting in a more cost-effective system. Blinds have been installed in the main hall to screen off the storage area for the tables and chairs resulting in a big improvement in the internal appearance of the hall.

Acknowledgements

Our thanks go to the regular users and tenants of the Village Institute. These groups and organisations finance the upkeep of the building. Particular thanks go to our Table Tennis club who subsidised the purchase of the hall blinds. Sadly, their chair, Marcia Watson, passed away in November. Marcia was a trustee of the CIO and a passionate advocate of the Institute who is already greatly missed. Thank you to everyone who has helped in the running of the CIO. We have a safe, warm, dry facility of which we can be proud.

Peter Creek

Peter Creek (Mar 4, 2026 16:06:43 GMT)

Mr P Creek (Chairman) 2nd March 2026

Plans for 2026

Jazz in the Village Eco Day 4 Spring Fair Music Nights Easter Egg Trail Autumn Fair Pantomime Ceilidh at Christmas

4

INDEPENDENT EXAMINER'S REPORT

REPORT TO THE TRUSTEES OF EMBSAY WITH EASTBY VILLAGE INSTITUTE CIO ON THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

CIO NUMBER 1205432

I report to the trustees on my examination of the accounts of the above charity for the year ended 31 December 2025 which are set out on pages 6 to 9.

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act").

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• • the accounts did not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Eric R Hargreaves

Eric R Hargreaves FCA CTA (Independent Examiner)

Windle & Bowker Limited Chartered Accountants & Chartered Tax Advisers Croft House Station Road Barnoldswick Lancashire BB18 5NA

2nd March 2026

5

EMBSAY WITH EASTBY VILLAGE INSTITUTE RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 RECEIPTS 2025 2024 Villa • Hall Libra UnrestricI￿j Restricted Unrestricted Restricled Total o Hall Libra Unreslricted Restricted Unrestricted Restrict￿1 Total Dona￿on9, legacles and grants Grants DonalK)ns 1,605 1.786 3.391 1.605 2.739 1.556 1.273 2.829 1.556 1.273 2.829 953 953 Fundraising e￿ntS Fundraising 562 1.110 1.005 1.898 Interest received 549 619 619 Oth•r r•c8lpts Energy Overpayment Replacement Blinds Contribution NYC Rates refund Water Consumplion overpayment Miscellan8cxJs 1,000 300 711 711 2,407 2,491 4,000 Hire of hall Rental incom 37,635 37,635 36.748 36,748 TOTAL RECEIPTS 42,092 4,037 46,129 42,260 3,834 42,094

EMBSAY byrrH EASTBY VILLAGE INSTITUTE RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 PAYMENTS 2025 vfji Ubra IJiresir￿1e￿ Res￿￿•y Lknrestricted ReslriCt8d UNesili￿ed RestrKi8d I￿resIn¢le￿ Resiitled Wag88 15.700 15.700 71 71 11.283 11.283 Rtpalrs and malntanaiieè Cleaning Fl(x)rs Painlin9 2.283 4.176 2.420 2,420 4176 255 2SS Plumknrvj E*GtrK31 Gwal 717 1.722 I.￿7 717 1.7Z2 1.201 9.509 1.125 824 10.590 1.125 174 174 10.630 UYIWg5 Insurance Rent Water E￿ri￿lY 1.514 1386 2.100 2.744 2.564 7.422 495 462 2.652 1652 1.117 2.1 1.117 2.744 3.248 327 7.422 NYC rates NYC IradevAsle 327 9.573 2.652 14.936 2.135 Posiaue. stal￿ery & comF￿r Pnntsng. wst and stai￿ry Sofiware we￿Ie Br￿JbaThd 31 31 265 59 333 256 337 $93 337 702 187 225 Performin9 rvJhls [knnal￿ns Eco Day AcGwnl$ FuTrlrak%ing Oth Y28 737 737 25 793 470 793 470 52 142 738 25 TOTAL PAYMENTS 37.570 41.109 31.103 40.662

Peter Creek

Peter Creek (Mar 4, 2026 16:06:43 GMT)

Peter Hargreaves (Mar 4, 2026 17:00:07 GMT) Peter Hargreaves

EMBSAY WITH EASTBY VILLAGE INSTITUTE RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Additional accounts notgs There have been no related party transactions during the period. There have been an average of 1 employee employed by the Charity and there are no employees who received employee benefits of more than £60.000.

Windle & Bowker Limited Chartered Accountants & Tax Advisers Croft House Station Road Barnoldswick Lancashire BB18 5NA

Embsay with Eastby Village Institute CIO 19 Low Bank Embsay Skipton BD23 6SQ

2[nd] March 2026

Dear Sirs,

During the course of your preparation of the unaudited statutory financial statements for the year ending 31[st] December 2025, the following representations were made to you by management and trustees.

1. We have fulfilled our responsibilities as trustees under the Charities Act 2011 for preparing financial statements, in accordance with the applicable financial reporting framework, (United Kingdom Generally Accepted Accounting Practice (UKGAAP)), that give a true and fair view and for making accurate representations to you as accountants.

We confirm that in our opinion the financial statements give a true and fair view and in particular that where any additional information must be disclosed in order to give a true and fair view that information has in fact been disclosed.

1. We confirm that all accounting records have been made available to you for the purposes of your preparation of the financial statements, in accordance with your terms of engagement, and that all transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management and trustees meetings, have been made available to you. We have given you unrestricted access to persons within the charity in order to obtain accounting evidence and have provided any additional information that you have requested for the purposes of your preparation of the financial statements.

2. We confirm that significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.

3. We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to the accountant and accounted for and disclosed in accordance with the applicable financial reporting framework (United Kingdom Generally Accepted Accounting Practice (UKGAAP)).

4. We confirm that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the financial statements, other than those already disclosed or included in the financial statements.

5. We confirm that we are aware that a related party of the charity is a person or organisation which either (directly or indirectly) controls, has joint control of, or significantly influences the charity or vice versa and as a result will include; shareholders (as a guide with more than 20 per cent of the voting rights), trustees, other key management, close family and other business interests of the previous. We confirm that the related party relationships and transactions set out below are a complete list of such relationships and transactions and that we are not aware of any further related parties or transactions. (See Appendix 1 – Related Party Transactions).

6. We confirm that all related party relationships and transactions have been accounted for and disclosed in accordance with the applicable financial reporting framework (United Kingdom Generally Accepted Accounting Practice (UKGAAP)).

7. We confirm that the charity has had, at no time during the year, any arrangement, transaction or agreement to provide credit facilities (including advances and credits granted by the company) for trustees, nor to provide guarantees of any kind on behalf of the trustees, except as already disclosed in the financial statements.

8. We confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements.

9. We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the charity conducts its activities and which are central to the charity’s ability to conduct its activities.

10. We acknowledge our responsibility for the design and implementation of controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our risk assessment of the risk of fraud in the charity.

11. We confirm that there have been no actual or suspected instances of fraud involving management or trustees who have a significant role in internal control or that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by former trustees, regulators or others.

12. We confirm that, in our opinion, the company is a going concern.

13. We confirm that no restatement of the comparative figures was required.

14. We confirm that no specific representations were made to you.

15. We acknowledge our legal responsibilities regarding disclosure of information to you as accountants and confirm that:

16. so far as each trustee is aware, there is no relevant accounting information of which you as accountants are unaware; and

17. each trustee has taken all the steps that they ought to have taken as a trustee to make themselves aware of any relevant accounting information and to establish that you are aware of that information.

We confirm that the above representations are made on the basis of enquiries of management and trustees with relevant knowledge and expertise (and, where appropriate, of supporting documentation) sufficient to satisfy ourselves that we can properly make these representations to you and that to the best of our knowledge and belief they accurately reflect the representations made to you by the trustees during the course of your preparation of the financial statements.

Yours faithfully,

Peter Creek Peter Creek (Mar 4, 2026 16:06:43 GMT)

Chairperson

Appendix 1 - Related Party Transactions

Party	Trustees
Relationship	Trustees
Nature of Transaction	None

E044 Accounts

Final Audit Report

2026-03-04

Created: 2026-03-03 By: Windle & Bowker ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAAR4SEd0OHHafSCePaw2pfpnT2HR4w8srz

"E044 Accounts" History

Document created by Windle & Bowker ([e-mail]) 2026-03-03 - 3:29:13 PM GMT

Document emailed to Peter Creek ([e-mail]) for signature 2026-03-03 - 3:29:19 PM GMT

Document emailed to Peter Hargreaves ([e-mail]) for signature 2026-03-03 - 3:29:19 PM GMT

Email viewed by Peter Hargreaves ([e-mail]) 2026-03-03 - 4:41:23 PM GMT

Email viewed by Peter Creek ([e-mail]) 2026-03-04 - 4:01:54 PM GMT

Document e-signed by Peter Creek ([e-mail]) Signature Date: 2026-03-04 - 4:06:43 PM GMT - Time Source: server

Email viewed by Peter Hargreaves ([e-mail]) 2026-03-04 - 4:59:34 PM GMT

Document e-signed by Peter Hargreaves ([e-mail]) Signature Date: 2026-03-04 - 5:00:07 PM GMT - Time Source: server

Agreement completed.

2026-03-04 - 5:00:07 PM GMT