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2025-06-30-accounts

REGISTERED CHARITY NUMBER: 311529

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Belepeonieal invein,meer
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Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

The Gyde Charity

Xeinadin South Wales & West Limited 701 Stonehouse Park

Sperry Way Stonehouse Gloucestershire GL10 3UT

The Gyde Charity

Contents of the Financial Statements for the Year Ended 30 June 2025

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Page
Report ofthe Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Notes to the Financial Statements 11 to 17
DetailedStatementofFinancialActivities 18 to 19

Report of the Trustees for the Year Ended 30 June 2025

The Gyde Charity

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The Trustees present their report with the financial statements of the Charity for the year ended 30 June 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 Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

(1) The objects of the Charity are to promote the education of and to relieve the needs of young people under the age of 25 who are:

a) in need, hardship or distress; or

b) who have sight, hearing or speech impairment.

(2) The Trustees should give a preference to:

a) persons of the protestant faith

b) persons who have lost one or both parents; and

c) persons who are resident:

(i) firstly, in the parish of Painswick,

(ii) secondly in the Old Parliamentary Borough of Stroud,

(iii) thirdly in the County of Gloucestershire; and

(iv) fourthly in any other part of the United Kingdom.

(3) The Trustees may relieve persons in need by:

a) making grants of money to them; or

b) providing or paying for goods, services or facilities to those in need.

(4) If and insofar as the income of the Charity cannot be applied toward the object specified in clause (1) above, the Trustees may apply it for persons who are otherwise qualified but are not Protestants.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities and setting the grant-making policy for the year.

Main activities undertaken to further the Charity's purposes

The Charity has established a clear pattern of income for the years ahead allowing for trends in the investment market. The Charity, although not widely known well nationally, is beginning to receive applications outside of the local area. The Charity continues its close links with social services and special needs schools in the County of Gloucestershire.

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Report of the Trustees for the Year Ended 30 June 2025

The Gyde Charity

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OBJECTIVES AND ACTIVITIES

Public benefit

The Trustees are aware of the Public Benefit Provisions of the Charities Act 2011 and of the guidance on them published by the Charity Commission. They are satisfied that the objects of the Charity and the activities of the Charity are within the definitions of Charitable purposes as set down in the Act. The Trustees are not aware of any public detriment caused by the Charity's objects or activities, and nor are they aware of anyone receiving private benefit from the Charity's activities.

Grant-making

The activities of the Charity are overseen by the Trustees who normally meet at least four times a year.

Applications for grants are first received by the Clerk to the Trustees who will make further detailed enquiries if necessary, so that the application can be put before the next meeting of the Trustees. In an emergency the Chairman is authorised to make a decision with the agreement of one other Trustee.

ACHIEVEMENT AND PERFORMANCE

Investment performance

The value of investments as at year end 30 June 2025 was £1,955,943 (2024: £2,072,097). The investment income during the year was £54,994 (2024: £54,289). Donations and legacies received were £7,383 (2024: £380).

FINANCIAL REVIEW

Principal funding sources

The main source of income during the year was that of dividends received on investments. The total income for the year was £62,377 (2024: £54,669) that included donations and legacies.

Investment policy and objectives

The investment objective is to balance income and capital returns. The assets should be managed to at least maintain the real long term capital value whilst generating a level of income to support the charitable activities. An investment policy statement is in place to provide a framework for the management of its assets. It is reviewed on an annual basis to ensure its appropriateness. The investment structure is currently under review.

Reserves policy

The Trustees’ aim is to expend the income of the Charity in the year in which it is generated.

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The Gyde Charity

Report of the Trustees for the Year Ended 30 June 2025

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FINANCIAL REVIEW— cont

Total return policy

Trustees have adopted in 2022 a total return policy. It was confirmed that The Charity Commission permission for the Charity to adopt the use of Total Return in relation to its permanent endowment was not required. The trustees agreed the base figure for the original fund was established at £1.2m. The trustees expect to draw approximately 1% to achieve the total return of 4%. The amount of the unapplied Total Return as at year end 30" June 2025 was £755,943. The movements in Unapplied Total Return for 2025 are shown in note 12 to the accounts.

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is controlled by its governing document, an order of the Charity Commission dated 17th August 1999 and constitutes an unincorporated charity.

COMMENCEMENT OF ACTIVITIES AND BACKGROUND

Charity constitution

The Charity was established under the terms of the Will of Edwin Francis Gyde by an Order dated 29 July 1909. Two charities were established, the Gyde First charity and the Gyde Orphanage (latterly known as Gyde House).

The Gyde First Charity

The terms of the Will provided an endowment of £40,000. The income therefrom to be used towards the maintenance, education, training and support or benefit of blind or deaf and dumb children, preferably Protestant.

The Gyde House Charity

The benefactor left Gyde House for use as an orphanage. On 30 January 1998, an order of the Charity Commission allowed the house to be sold and the proceeds to be invested. The sale was completed in August 2000.

Amalgamation of the Charities Under an order of the Charity Commission dated 17 August 1999 the two charities amalgamated to form The Gyde Charity.

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The Gyde Charity

Report of the Trustees

for the Year Ended 30 June 2025

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STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

The appointment of trustees is handled in two ways: -

Nominated Trustees:

The organisation responsible for the appointment of Nominated Trustees is invited to recommend a nomination within the last six months of the nominated trustee's period of service coming to an end. The clerk will inform the Trustees of any proposed changes.

Co-opted Trustees:

As the period of service of a co-opted trustee is approaching the end, the Trustees and a suitable person chosen to maintain the breadth of experience and skills of the board will consider all nominations received by the clerk.

Organisational structure

Nominated trustees serve for a term of four years. The Co-opted trustees serve for a term of five years from appointment. The Trustees have appointed a clerk, Mrs S Baker, to undertake the general administration of the Charity.

Induction and training of new trustees

Trustees on appointment are made familiar of the Charity's background, its operational framework and objectives and a copy of the Charity's governing document together with the latest financial statements are distributed to them. All Trustees have been provided with a copy of the Charities Commission "Essential Trustee" Guidance booklet and understand their duties and responsibilities as trustees.

Risk management

The Trustees acknowledge their responsibility to assess and mitigate the major risks to which the Charity is exposed. The Trustees have conducted a review of the major risks to which the Charity is exposed and, where appropriate, systems or procedures have been established to mitigate those risks relating to fraud and error. Internal control risks are minimised by the implementation of procedures for authorisation of transactions.

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Report of the Trustees for the Year Ended 30 June 2025

The Gyde Charity

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REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

311529

Principal address c/o Shani Baker Clerk to the Trustees 14 Green Close Uley, Dursley Gloucestershire GL11 5TH

Trustees MrJ Parker MsJ Miles - * resigned 22" October 2024 MrsJ Nash Mrs A Daniels Dr R Evans Mr R Jones Mr A Gyde Mr G Luff - appointed 22"! October 2024

The Co-opted Trustees serve for a term of five years. The Trustees have appointed Mrs S Baker to undertake the general administration of the Charity.

Independent Examiner Mr M Aldridge FCCA Xeinadin South Wales & West Limited 701 Stonehouse Park Sperry Way Stonehouse Gloucestershire GL10 3UT

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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The Gyde Charity

Report of the Trustees for the Year Ended 30 June 2025

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STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust governing documents require the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the Charity for that period. In preparing those financial statements, the Trustees are required to

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust governing documents. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by orderof the board of trustees on 20. Ocleher 25... and signed on its behalf by:

J Parker - Trustee

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Independent Examiner's Report to the Trustees of The Gyde Charity

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Independent Examiner's report to the Trustees of The Gyde Charity

| report to the Charity Trustees on my examination of the accounts of The Gyde Charity (the Trust) for the year ended 30 June 2025.

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’).

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

Independent Examiner's statement

| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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

Mr M Aldridge FCCA Xeinadin South Wales & West Limited 701 Stonehouse Park Sperry Way Stonehouse Gloucestershire GL10 3UT

Date: Sl ectoRen- tS |

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The Gyde Charity

Statement of Financial Activities for the Year Ended 30 June 2025

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|||||||| |---|---|---|---|---|---|---| |2025|2024| |Unrestricted|Endowment|Total|Total| |fund|fund|funds|funds| |Notes|£|£|£|£| |INCOME AND|ENDOWMENTS|FROM| |Donations and|legacies|2|7,383|-|7,383|380| |Investment|income|3|54,994|-|54,994|54,289| |Total|62,377|-|62,377|54,669| |EXPENDITURE|ON| |Charitable|activities|4| |Gyde|Field|954|-|954|820| |Grants|to|institutions|25,500|-|25,500|9,198| |Grants to|individuals|26,591|-|26,591|41,593| |Support|costs|5|12,441|-|12,441|11,121| |Total|65,486|-|65,486|62,732| |Net gains/(losses)|on|investments|-|(95,434)|(95,434)|169,662| |NET INCOME/(EXPENDITURE)|(3,109)|(95,434)|(98,543)|161,559| |Transfers between|funds|20,720|(20,720)|-|-| |Net|movement|in funds|17,611|(116,154)|(98,543)|161,559| |RECONCILIATION|OF|FUNDS| |Total funds|brought forward|11,358|2,072,097|2,083,455|1,921,856| |TOTAL FUNDS|CARRIED FORWARD|28,969|1,955,943|1,984,912|2,083,455|

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The notes form part of these financial statements

Sr

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The Gyde Charity

Balance Sheet 30 June 2025

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |Unrestricted|Endowment|Total|Total| |fund|fund|funds|funds| |Notes|£|£|£|£| |FIXED|ASSETS| |Tangible|assets|8|-|-|-|-| |Investments|9|-|1,955,943|1,955,943|2,072,097| |-|1,955,943|1,955,943|2,072,097| |CURRENT|ASSETS| |Debtors|10|454|-|454|398| |Cash|at|bank|30,015|-|30,015|12,460| |30,469|-|30,469|12,858| |CREDITORS| |Amounts|falling|due|within|one|year|11|(1,500)|-|(1,500)|(1,500)| |NET CURRENT ASSETS|28,969|-|28,969|11,358| |TOTAL ASSETS|LESS CURRENT|LIABILITIES|28,969|1,955,943|1,984,912|2,083,455| |NET ASSETS|28,969|1,955,943|1,984,912|2,083,455|

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The notes form part of these financial statements

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The Gyde Charity

Balance Sheet - continued

30 June 2025

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FUNDS 12
Unrestricted funds 28,969 11,358
Endowment funds 1,955,943 2,072,097
TOTAL FUNDS FUNDS 1,984,913 2,083,455
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TOTAL FUNDS FUNDS

Thewt?financialOCTOSEL:Sif enrentsTE wereand wereapproved signed onby itsthe behalfBoard by: of Trustees and authorised for issue on

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J Parker - Trustee
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J Nash - Trustee

The notes form part of these financial statements

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Page 10

for the Year Ended 30 June 2025

The Gyde Charity

Notes to the Financial Statements

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1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the Charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

The Charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’:

Income

All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year-end date are noted as a commitment but not accrued as expenditure.

Taxation

The Charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Se

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The Gyde Charity

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

Notes to the Financial Statements - continued
for thethe Year Ended 30 JuneJune 2025
Notes to the Financial Statements - continued
for thethe Year Ended 30 JuneJune 2025
Notes to the Financial Statements - continued
for thethe Year Ended 30 JuneJune 2025
Notes to the Financial Statements - continued
for thethe Year Ended 30 JuneJune 2025
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2. DONATIONSAND LEGACIES
2025 2024
£ £
Donations 7,383 380
7,383 380
3. INVESTMENT INCOME
2025 2024
£ £
Investment income
Deposit account interest
54,994
-
54,278
11
54,994 54,289

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The Gyde Charity

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

eee 4, GRANTS PAYABLE The total grants paid to institutions during the year were as follows:

2025 2024
£ £
Cam Hopton 480 =
Cam Woodfields 880 800
CBAT 2,960 -
Cotswold Beacon trust 880 -
Dursley C of E 660
FamilyAction 4,185 1,000
Gastrells Primary School 4,500 -
KingStanleySchool 1,540 -
KingswaySchool 1,400 -
Meningitis Trust - 2,000
MindJam 480 -
MusicWorks 2,000 -
Norton Primary School - 400
Owl Centre - 500
Powells C of E School 975 -
Read ForGood 2,000 1,000
St Roses - 929
The Shrubberies - 569
Windmill Special Needs 2,560 -
Woodmancote School - 2,000
25,500 9,198
The total grants paid to individuals during theyearwere as follows:
2025 2024
£ £
Grantsto individuals 26,591 41,593
5. SUPPORTCOSTS
Governance
Management Finance costs Totals
£ £ £ £
Otherresourcesexpended 10,647 - 1,794 12,441

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The Gyde Charity

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

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6. TRUSTEES' REMUNERATION AND BENEFITS

There were no Trustees’ remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

Trustees' expenses

There were no Trustees’ expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024. 7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITI ES - 2024

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||||||| |---|---|---|---|---|---| |Unrestricted|Endowment|Total| |fund|fund|funds| |£|£|£| |INCOME AND|ENDOWMENTS|FROM| |Donations and|legacies|380|-|380| |Investment|income|54,289|-|54,289| |Total|54,669|-|54,669| |EXPENDITURE|ON| |Charitable|activities| |Maintenance|of Gyde|Field|820|-|820| |Grants|50,791|-|50,791| |Support and governance|costs|11,121|-|11,121| |Total|62,732|-|62,732| |Net gains/(losses)|on|investments|-|169,662|169,662| |NET INCOME/(EXPENDITURE)|(8,063)|169,662|161,559| |Transfers|between|funds|-|-|-| |Net movement|in funds|11,727|149,872|161,559| |RECONCILIATION|OF|FUNDS| |Total funds|brought forward|(369)|1,922,225|1,921,856| |TOTAL FUNDS CARRIED FORWARD|11,358|2,072,097|2,083,455|

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The Gyde Charity

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

8. TANGIBLE FIXED ASSETS

Assets are not capitalised if the cost is less than £100.

The Charity owns land at Painswick known as Gyde Field. The land was donated to the Charity in 1913 and has NIL cost.

  1. FIXED ASSET INVESTMENTS
FIXED ASSETASSET INVESTMENTS
Listed
investments
£
MARKETVALUE
At 1July2024
Additions
2,072,097
-
Disposals
Revaluations
(2,654)
(113,499)
At30 June 2025 1,955,943
NET BOOKVALUE
At30June 2025 1,955,943
At30June2024 2,072,097

There were no investment assets managed outside the UK.

Investments have been included in the Balance Sheet at market value.

Realised and unrealised gains and losses have been included in the Statement of Financial Activities and allocated to the appropriate fund.

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONEYEAR
2025 2024
£ £
Prepayments 454 398
11. CREDITORS:AMOUNTS FALLING DUE WITHIN ONEYEAR
2025 2024
£ £
Accruals and deferred income 1,500 1,500
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The Gyde Charity

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

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12. MOVEMENT IN FUNDS
Net Transfers
At movement between At
1 July 24 in funds funds 30 June 25
£ £ £ £
Unrestricted funds
General fund 11,358 (3,109) 20,720 28,969
Endowment funds
Endowmentfunds 2,072,097 (95,434) (20,720) 1,955,943
TOTALFUNDS 2,083,455 (98,543) - 1,984,912
Net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ f
Unrestricted funds
General fund 62,377 (65,486) - (3,109)
Endowment funds
Endowmentfunds - - (95,434) (95,434)
TOTALFUNDS 62,377 (65,486) (95,434) (98,543)
Permanentendowment fund and unapplied funds movement:
Permanent Unapplied Total
endowment_ total return funds
£ £ £
At 1July2024
Movements in the reporting period:
1,200,000 872,097 2,072,097
Realised and unrealised gains - (116,154) (116,154)
Total return fortheyear - (116,154) (116,154)
Unapplied total return allocated to income - - -
At30June2025 1,200,000 755,943 1,955,943

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The Gyde Charity

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

See

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||||||||| |---|---|---|---|---|---|---|---| |12.|MOVEMENT|IN|FUNDS-|continued| |Comparatives|for movement|in|funds|- 2024|Net| |At|movement|At| |1|July|23|in|funds|30|June|24| |£|£|£| |Unrestricted|funds| |General|fund|(369)|11,727|11,358| |Endowment|funds| |Endowment funds|1,922,225|149,872|2,072,097| |TOTAL FUNDS|1,921,856|161,599|2,083,455|

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Comparatives for movement in funds - 2024

Comparative net movement in funds, included in the above are as follows:

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||||||| |---|---|---|---|---|---| |Incoming|Resources|Gains|and|Movement| |resources|expended|losses|in|funds| |and|transfers| |£|£|£|£| |Unrestricted|funds| |General|fund|54,669|(62,732)|-|(8,063)| |Endowment|funds| |Endowment funds|-|-|169,662|169,662| |TOTAL FUNDS|54,669|(62,732)|169,662|161,599|

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13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2025.

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The Gyde Charity

Detailed Statement of Financial Activities for the Year Ended 30 June 2025

Detailed Statement of Financial Activities
for the Year Ended 30 June 2025
Detailed Statement of Financial Activities
for the Year Ended 30 June 2025
Detailed Statement of Financial Activities
for the Year Ended 30 June 2025
—_——- sss
ee
2025 2024
INCOME AND ENDOWMENTS £ £
Donations and legacies
Donation 7,383 380
Investment income
Investmentincome
Deposit account interest
54,994
-
54,278
11
54,994 54,289
Total incomingresources 62,377 54,669
EXPENDITURE
Charitable activities
Maintenance ofGyde Field
Grantsto institutions
Grantsto individuals
954
25,500
26,591
820
9,198
41,593
Support costs 53,045 51,611
Management
Clerk fees
Trustees' indemnity insurance
Telephone
Postage and stationery
Website& advertising
Rentsand room hire
Sundries
Legal fees
8,272
823
162
552
168
40
6
624
7,841
547
143
502
284
40
12
____
Finance 10,647 9,369
Bank charges - -
Governance costs
Accountancyfees 1,794 1,752
Total resources expended 65,486 62,732
Net income/(expenditure) before gains
andlosses (3,109) (8,063)

This page does not form part of the statutory financial statements —TTTTTFee"eOQa eee matory tinancial statements

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The Gyde Charity

Detailed Statement of Financial Activities for the Year Ended 30 June 2025

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|||||| |---|---|---|---|---| |OO$oOoOAvV| |2025|2024| |£|£| |Realised|recognised|gains|and|losses| |Realised|gains/(losses)|on|fixed|asset| |investments|18,065|17,314| |Net income/(expenditure)|14,956|9,251|

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TT _!.OoooO2£$A

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