Charity registration number.. 526894 Arnside Educational Institute Annual Report arwj Financial Siatements for the Year End&J 31 December 2025
Amside Educational Institute Contents (continued) Referen and Administrative Detsils Trn$tees' Report 2to4 Sialemenl of Trustees, RespM)nsitAlities Independent Examinerfs Rap Stsiement of Financi81 Activities 7108 Balance She Notes to the Finawal Statements 10t022
Arnside Educational Institute Reference and Administrative Detsils Trustees J Race, Chair from 23 March 2024 J Pritchard. VI Chair from 23 March 2024. resigned 19 June 2025 J Hargreaves. Vice Chair from 20 JurE 2025 J Fitzgerald. Secretary N Webster. Treasurer P Harrison, Join&J 15 May 2025 R Homcastle D Laving. Joined 5 April 2025 P Thompson V Mautrw V Stringer, Reslgned 24 January 2026 A Sturdee 526894 Charity Registration Number Prlnclpal Office Church Hill Amside LA5 ODF Stsbles Thompson & Bris¢oe Chartered Accountants & Stslutory Au¢Jilor5 Lowther House Lowther Street Kendal LA9 4DX Independent Examlner Page 1
Amside Educational Inslitute Trustees. Report The truslees present the annual rewrt together with the financi81 stslements of the ch8rfty for the year ended 31 December 2025. Objectives and activities Otyects 8ndaims The principal objectives of Ihe charity aro.. 1. To promote the education of persons residing in the parish of Amside and surrounding areas. 2. The land may be used as a village hall for use by the inhabilants of the area of benefit wilhout dislincts'on of polib'cal, religious or other opinions. includirvJ use for. a. meetings, lectures and classes: . other fomis of recreation and leisur&tiTh occupation. with the obj'ect of improvirwj the conditions of life for Ihe inhabilants. Publ ben8fl1 The institute awarded educational grdnts amounting to £1,575 {2024 - £1.8811 in the year. Other activities have continued as in previous years. with the hire of th8 Institute for activities such as Badminton & Table Tennis, Computer Club, embroidery dasses. Scrabe. Pilates. dance classes. Archive Group as well as Snooker facilities arKI the Bridgè Club. The trustees confiTh that they have complied with the requirements of section 17 of the Charities Act 2011 to have due reg8rd to the publle benefit guldan¢e published by the Charity Commission for England and Wales. Grant maklng poliCS The scheme has allowed the charity to make educational giants, which are made to ¢ollege and university students from the village and to community associations which could show an edueational element in their projects. Details of how to 8Wy for grants may be obiained from the Office Manager. A bequest of £40,000 was left by Dr Margaret Jackson for disadvantsged thildren of Amside, lo be administered by the Trustees. Al present £31.978 is invested with Nucleus Financial &Thices Ltd and funds are drawn from this investment as required to make grants. Enquiries aboLrt grants may be made through the Office Manager or through Amside National C.E. Schcrf)l. Use of volunieers The Trustees are gratefvl for the efforts of volunteers who were involved in service provision and fvndraising. Achlevements and p8rforman¢e The Institute provided lacilitS IC the acts'vitses listed atthie to tske place. Numbers attending continues lo be strong. The Institute achieved Hallmark 2 during the year 2024 (run byACTion in Cumbrial. Financial review The trustees consider the financial position of the Institute to be very healthy thanks to the bequest by joy Nicholson. Page 2
Amside Educational Institute Trustees, Report (continued) Policyon r8seThes It is ihe policy of the chartty to maintsin unre5tricled funds, which are the free reseNes of the charity. at a level which approximates to about six months unrestricted expenditure. This does not includ8 the Margaret Jackson bequest which the twstees have set aside in accordance with the benefactorfs wishes. Free reserves as al the end of ts year end were £3,881 {2024 - £8,417) which equates lo less than one months unresln.cted expenditure. The tharity will be aiming to irreaSe free resetves now that signfficanl works have been completed. 1nv8slmentpolicy and ofyecbves Joyce Nicholson left the Institule an inveslment FKthlio which is managed by Nucleus Financlal Services Ltd under the guidance of an Independent Financial Advisor, RDBIFS Ltd. The investments are in a mixture of Equities. Propety and Fixed Interest Funds. The value ol the investments rose in the year. Structure. governance and wranagement Nature olgoveming thument The charity is controlled by tts govemlng do¢umeN. 8 deed of trust and constitutes an unineorporated charity. The ArnsSde Educallonal InstIle was founded in 1873, to promote soclal activlties and educational and cultural interests. The original trust deed (which envi$8ged a sthool) was out of dale and the Trusteos agreod a nthy Constlttrtion or 'Schem8' the Charity Commissloners dated 13 October 2003. Recmitmenl andapptynlment oltmsf8es The Inslilule is managed by the Officers and the CLYnmitte8 of Trustees. Various sutpcommitlées al30 exist lo manage different aspects of the Institute's activits"e$, and all report to the Committee ol Tru$tee$. The Commbttee of Trustees consists of slx appointéd committee members who represent user organisations and who are elected al a meeling of representatives prior lo the AGM and six committee members who are elected al the AGM. From these e1Ve members the lour officers are elected at the AGM. All committee members are elected for a ierm of one year. Up to two additional committe6 members may be cwpted during Ihe year at a special meetbng. Most members join to tske part in one or moTr of Ihe activilies al Ihe Institute. There are over 200 membèrs and many other regular users of the Institute facilities. The TTUStees meet eight times a year, or thereabouts, to receive re[$ of progress and make plans for the future. The day to day work is carried out by the suknmmittees, namely Finan and House & Gardens committees. The Trustees have examined the major strategic. isInesS and operational risks which the charlty faces and confirm that sysiems have been estsblished to keep these rlsks acceptsbly small. Page 3
Amside Educational Institute Trustees, Report (continued) Flnancial inslruments Objecliv8S 8ndp019$ The charity's 8Ctivities expose It to a number of financtl risks including eredil risk, cash flow iisk and liquidity risk. The use of financial derivatives is govemed by the charity's policies approved by the board of trustees. which provide written principles on the use of financial derivatives to manage those risks. The charity does not use derivative financial instruments for speculative purposes. Cash flownsk The ¢harily's activities expose it wmarily to Ihe financial risks of changes in foreign currency exchange rates aThJ interest rates. The charity uses foreign exchango forward contracts and interest rate swap contracts lo hedge these exposures. Interest bearing assets and liabilities are held at fixed rate ensure certainty of cash flows. Cr8di¢ rlsk Th8 charity's principal finencial assets are bank balances and cash. trad8 and 0th8r receivables, and investments. The chanty's credit risk is primarlly attributatAe to its trade receivables. Th& amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which. based on previoJ$ experience, is evldence 01 8 reduction in the recoverability of the cash flows. The credit risk on liquid funds and derivabve financid irtstrumenls is limited because the counlerp8rties are banks with high credit-ratings assigned by inlemalional credil-raling agencies. The charity has no significant concentration of credit risk. with exposure spread over a large numbar ol counterparties and cuslom&rs. L wU11Y rlsk In order to maintain liquidity to ensure that sufficient fvrbds are availatle for ongoino operations and future developments, the charity uses a mixture of long-temi and short-ten d&bi finance. Further detsils regarding liquidity risk can be found in the Statement of accounting polides in the financial Statements. nual ret#xt was Awroved by the trustees of the charity on 19 March 2026 and slgned on Its Trustee Page 4
Amside Educational Institute ststernent of Trustees, Responsibilities The trustees are respons1te for preparino the trustees. reFN)rt and the fin8ncial statements in accordance with the United King(kn Accounting Stsndards (Uniled lfjngdom Gener811y Accepted Accounting Praclicel arKI applicat4e law and regulations. The law applicable to charities requires the trustees io prepare financial statements for each financial year which give a tnje and fair view of tt)e stste of affairs of the charsty and of the incoming resources and application of resour$ of the charity for that pen¢xl. In preparing these financial statements. the trustees are required to". sele¢t suitable accounting Folicies and then apply Ihem consistently. obsetve the methods a1 principles in the Charities SORP.. make judgements and estimaies that are rea$able and prudent.. state whether applicable accounting standards have been followed, subject to any Mate81 departures disclosed and expl8inad in the financial slatements., and prepare ihe financial slatements on the going concem basis unless it is inappropriate to presume that the ¢h8rity wll continue in business. The trustees are responsible for keeping proper &counting records th81 disclose with reasonable accuracy at any lime th8 financial )SitIon of the charity and enable them to ensure that the fin8nci81 ststemenls comply with the Charities Act 2011, the Charities (Accounts and Fleportsl Regulations 2008, and the provisions of the ¢onstslulion. The Irustees are also r6sponsible for safeguarding the assets of the charity and hence for taking reasonable sleps for the prevenlion and detecllon of fraud and other irregularities. The truslees are reSnSibl0 for the maintenance and integrity of the corporate and flnancial information included on the charitsble company's websrte. Legislation goveming the preparation and dissemination of financial may dlffer from lS18on in other jurisdictions. Approved by the trugtees of the charity on 19 March 2026 and sloned on its behatf by.. Trustee Page 5
Amside Educational Institute Independent Examinerfs Report to the trustees of Arnside Educational Institute I report to the truslees on my examin8tion of the accounts of Amside EdUcaOnal Institute for the year ended 31 December 2025. Responsibilities and basis of reF*Ni As the chanty trustees of Amside Educational Institlrte you are responsible for thè preparation of the accounts in accordance wilh the requirements of the Charities Act 2011 {'the Acl'l. I report In respect of my examination of the Amside Educational Institute's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Dlrections given by the Charity Commission under section 14515){bl of the Art Independent examlneffs stalemeni I have completed my examination. I Confi that no materi81 matters have come lo my attention in connection with the examination giviro m ¢ause to believe that in any material respect.. accounting records were not kept in res¢1 of Amside Educational Inslilute as required by section 130 of the Acl,. or 2. the accounls do not accord with tIK6e records. or 3. the accounts do not comply the 8cc(yJnting requiremerrts concerning the form and ¢onlenl of accounts set out in the Chartbes (Accounts and Reports) Regulations 2008 other than any requirement that the accounls give a 'true and tsir view whh is not a matter considered as part of an Independenl examin8ti0n. I have no concems and heve come across no oltrer mattern In connection with the examination to which attention should b8 drawn in this report in Lvder to enable a prop8r understsnding of the 8ccwnts to bg reached. Helen Holme8 FCA BS¢ ICAEW Stables Thompson & Briscoe Chartered Accountants & Ststuiory Audiiors Lowther House Lowther Street Ktnd81 LA9 4DX Date". Page 6
Amside Educational Institute Statement of Financial Activities for the Year Ended 31 Dernber 2025 Unrestricted funds Restricted lunds Total 2025 Note Income and Endowments from: Donations andlogacies Charitable activitie5 Investment income 3.056 44,394 15,540 8.600 11.656 44,394 16,644 1,104 Total income 62.990 9.704 Expenditure on.. Raising funds Charitsble activitie8 14.1801 {3521 13.822 14,5321 Total expenditu Gainsllosses on investment assets 162.320) 26,150 114,1741 176,4941 Nel incomellexpenditure) Gross transfers between fvnds 26.820 3.847 12,8261 3,847 23,994 Net movement in funds 22.973 1.021 23,994 Reconcili8ts'on of funds Total fvnds brought forward Total funds carried forward 852.674 33.688 886,362 910 356 The notes on pages 10 to 22 ft)rm an integral part ofthese financial slatemenls. P8ge 7
Arnside Educational Institute Slatement of Financial Activities for the Year Ended 31 Dernber 2025 (continued) unStrICted funds Restricted funds Totsl 2024 Prior year comparatives Income and Endowments from: Donations and legacies Charitable activities Other trading activilies Investment income Note 3,065 42.159 226 14.608 45.158 48.223 42,159 226 15.590 982 Total income 60.058 46,140 106,198 Expenditure on.. Raising lunds Charitse 8Ctlvilies 13,771) 51.592 {181) 49,583 13,9521 101 175 Total expenditure Gainsllosses on investrnent assets 155,363) 4,858 149,764) 299 {105,127) Net incomel{exFenditurel Gross tr8nsf8rs btheen furKI$ 9.553 {3.3251 2.895 6,228 Net movement in funds 6.658 {430) 6,228 Reconcillation ol fvnds Total lunds broughl fonvard Totsl furKls carried forward 846.016 20 852.674 33,688 886 362 All of the charivs activities deve from continuing operations during the atove Iwo periods. The funds breakdown for 2024 is shown in rboto 20. The teS on pages 10 to 22 fcm an integral part of these financial statements. Page 8
Amside Educational Inslitute (Registration number. 526894) Balan Sheet as al 31 December 2025 2025 2024 Note Fixed assets Tangible assets Investments 14 15 360.000 543,745 903.745 360,000 516,839 876,839 Current assets Debtors Cash 8t bank in hand 16 17 962 9.948 12,673 13,014 10.910 Credltors: AK)Unts falling due wlthin one year Net current assets 18 6,611 9,523 Nel assets 910 356 886 362 Funds of the charfty: Restricted income funds Restricted funds 34,709 33,688 Unrestricted income funds Unrestricted funds 875.647 852,674 Totsl funds 910 356 886,362 e financial slalement5 on pages 7 10 22 were apwoved by the iruslees. and aulhorised for issue on Ma h 2026 and signed on Iheir behalf by.. Trustee The notes on pages 10 kn 22 fonm an integral part of these financial ststements. Page 9
Arnside Educational Institute Notes to the Financial Statements for the Year Ended 31 Dernber 2025 1 Accounting policies Ststement of compli8nce The financial statements have been prepared in accrjrdance with the second edition of the Charities Sialement of Recommended Practi( issued in Oaober 2019. the Financial Reporting Standard applicable in the Uniled Kingdom and Republic of Irdand {FRS 102} and the Charities Act 2011. Basis of preparatlon Arnside Educational Institute meets the definition of a public benefit entity under FRS 102. The accounts (financial slatementsl have been wepared under the historical cosl convention with Items recognised al cost or transa¢tion value unless otherwise stated in the relevant note{sl to these accounts. Going concern The Iruslees consider that the aro no material uncertainties ab(MA Ihe chariws ability to continue 89 a going concem. Income and endowments Voluntary income including donations, gffts, legacies and grnnts that provide core bjnding or are of general nature is recognised when the charity has entitlement to the income, it Is probable that the income will be received and the amount can be ffaSUred with SLrfficienl reliability. Grants receiv8ble Grants are recognised when th8 ehafity has an tillement to Ihe funds and any conditions Ilnked to the grants have boen mel. Where perfonnan¢e conditions are attached lo the grant 8nd are yel lo be met, the income is recognised as a liabiltty and in¢luded on the balance sheet as deferred in¢ome to be released. Investment Inmn7e Dividends are reccJnised on¢¢ the dividend has been declar&J and notification has been ¢01ved of the divldend due. Expenditure All expenditure is reccJnlsed c*Ke there is a legal or construclive obligation trj that expenditure, it is probable settlement is required arml the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that 8ggregale similar costs to that category. Where costs cannot be directly attributed lo particular headings they have been allocated on a basis consislent with the use of resources, with central stsff costs 811ocated on the basis of time spent. and depreciation charges allocated on the rmytion of the asset's use. Other supwrt Costs are alIcted based on the spread of staff costs. Raising funds Thèsg are costs incurred in attrathing voluntary income. the management of investments and those incurred in tradlng actlwties that raise fvnds. Page 10
Arnside Educational Institute Notes to the Financial Ststements for the Year Ended 31 December 2025 (continued) Charit81)le acliwl Charitable exp8li1vre comprises those costs inCued by t1 charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated direcliy to such activitses and those costs of an indirect n8re ne$sary to SUFWt them. Grantpmvisths Provisions for grants are made when the intention io make a grant has communicated the recipient but Ihere is un¢ertainty about 8rLher the timing of the grant or the amount of grant payable. Governanca costs Th8se include the costs attributsble to the charity's compliancè with t$tutional and $tatulory requirements. including audit. strategic manaoement and trustees meetings and relmbursed expanses. Taxation The charity is considered io pass the tests set out in Paragraph I Schedule 6 01 the Finance Act 2010 and therefore il meets the definition of a charitable company for UK corporation tax purposes, Accordingly, th8 charity is potentially exempt Irom tsxation in respecl of (rorne or capital gains received within categories covered by Chapter 3 Part 11 of the cO)ratiOn Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to tl extent that such income or gains are applied exclusively lo charitsble purposes. Tanglble fixed assets Individual fixed assets ¢ostlng £0.00 or more are Initialty recorded at cost. less any subsequent accumulated depre¢iation and sUbSU¢nt accumulated Impalmnt losses. Research and development Research and development expenditure is written off as incurTOd. Fixed assei Investments Fixed asset investments. other than pnyjramme related investments. are included al market Value at the balance sheet date. Realised gains and losses on investments are ¢alculaied as thè difference between sales prcteeds and their markei value al the stsrt of the year, or their subsequent cosl, and are ¢harged or credited to the Ststement of Financi81 Aclivities in the pencJ of disposal. Unrealised galns arKI losses represent the movement in m8rkel values during the year and are credited or charged lo the Ststement of Financial Activities based on the market value at the year end. Trade debtors Trade debiors are amounts due from customers for mer(**andise scAd or services performed in the ordinary course of business. Trade debtors are recognlsed initially * the transaclion price. They are subsequently measured at am0'sed c05t using the effective interest met, less provision for impairmenl. A provision for the impairment of trade debtor5 is estsblisFEd when there is Ot4ective evidence that the charity will not be able to collecl all amounts due according lo the original term5 of the receivables. Page 11
Amside Educational Institute Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) Cash and cash equivalents Cash and cash 8quivalents compnse r2sh on hand and call deposits. and other short-tenn highly liquid investments that are readily convertible lo a known amount of cash and are subject to an Insignificant risk of change in value. Trade ¢redltors are obligations lo pay for goods or seNices that have been acquired in Ihe ordinary course of business from suppliers. Accounts paYae are daSSif as current liabilities if the does not have an unconditsonal right, at the end of the reFN)rting pericmj. to defer s8tdemenl of the creditor for al least twelve months after the reportyng date. If there is an unconditional right lo defer settlement for al least velve months after the reporting date. they are presented as norKurrenl liabilitles. are recognised Inltlally al the tr8ns¥tion price and suLWuenY measured at amorfsed cost uslng the effective interest meth¢JJ. Fund structure Unrestricted income funds are general ftJTrJs that are available for use el the tnjslees discretion in furtherance ol the obj'ectives of thg charity. Designated funds are unrestrided fvnds sei aside for specific purposes at the discretion of the Iruslees. Restricted income funds are those donated for use in a particular area or for speciffi¢ purposes. th8 use of whlch is restried io Ihat area or purpose. Pensions and other post retlrement obllgallon$ The charity operates 8 defined contribution pension s(*eme which is a p8nsion plan under whlch fixed contributions are paid into a pension fund and the charity has no legal or conslruclive obligation to pay further contributions even rf the fund does not hold sufficient assets io pay all employees the benefits relating to employee service in the current aThJ prior peri¢JJs. Contributions to dafined contribution pbans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contributlon due for seNiee. the excess is recognised as a prepaymenL Financial Instruments C18ssific8tion Financial assets and financial liabilibes are recognised when the charity becomes a party to the ontr8Ctual provisions of the instrument. Financial lia.11.es and equity instruments are dassified according to the substance of the conlraclu81 arrangements enlered into. An equity instrument is any conlract that evidences a residual interest in Ihe assels of the charity 8fter dedIng all of Its Ilabllities. Page 12
Arnside Educational Institute Notes to the Financial Statements for the Year Ended 31 Dember 2025 (continued) Recognition andmeasuremert All financial assets and liabilitses are in1.811Y measured al transaction Pri (including transaction costs}, excepl for those financi81 assets classified as al fair value through profit or loss, which are Initl8lly measured at fair value (which is nOMllY the transaclion price excluding transaction costs), unless the arrangement eonsiilutes a financing transaction. If an arrangemenl constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the fulure payments discounted at a market rate of inleresl for a similar debt instrument. Financial assets and liabilibes are only offset in the statèment of financial FM)sition when. and only when there exists 8 legally enforceable right to sel off the reeognised amounts and the charity intends either to settle on a nel basis. or to realise the asset and setde the liability simultaneously. Financial assets are derecognlsed when aNI only when al the Contractual rights to the cash flows from th8 financial asset expire CK are setued, b} the tharity transfers lo another paty subslanlially all of the risks and rewards of ownership of the ffinancial asset, or c) the charity. despite having Telainod some. but not all. significant nsks and rewards of ownership. has transferr&J control of the asset to another paty. Fin8n¢ial liabilrlies are derecognised only when the obligatson specified In the ¢oniract is discharged, cancelled or expires. Inv8s¢ments Investments in non-convertible preferen shares and non-puttable ordinary or prefence shares (where shares are publicty traded or their fair value is reliably measurablel are measured al fair value through profil or loss. Where fair value cannot be measured reliably, investments are measured at cost less impainnent. Investments in subsidiarigs and associates are me8$ured at cost188s Impairmenl. For Investments in subsidiaries acquired for consideration including the issue of shares quallfying for merger relief, cost Is measured by reference to the nominal value of the sha5 issued plus fair value of other consideration. Any premium is ignored. Fair Value measurement The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable. the price of a recent tr8nsathion for an Identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or 8 significant lapse of lim& since the transaction took place. If the market is not active and recent transactions of an idenlical asset on their own are not a gcKKI estimate of fair value. the fair value is estimated by using a valuation technique. Page 13
Amside Educational Institute Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 2 Income from donations and legacies Unrestricted funds General Restricted fvnds Total 2025 Grants. induding capital grants.. Granis from other chariti&s Regular glvlng and capitsl donations 8.600 8,600 3,056 3,056 8,600 Unrestricted funds General Restricted fvnds Total 2024 Grants, including caixtal gr8nts'. Grants from other charities Regular giving and capitsl donation$ 45,158 45,158 3,065 48,223 3,065 3 Income Irom charStabSe advllle5 Unrestn'ded funds General Total 2025 Total 2024 Llbrary rental Hire of rooms Snooker Bridge Table tennis Oiher income 11,568 17,732 4,361 6.185 3.676 872 11,568 17,732 4,361 6.185 3,676 872 11,246 16,709 3,868 6,515 3,800 21 44,394 44.394 42,159 4 Income from other trading adivities Unrestricted funds General Total funds Totsl for 2025 Total for 2024 226 226 Page 14
Arnside Educational Institute Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 5 Investment income Unrestricted lunds Designated General Restricted funds Totsl funds Other Income from fixed asset investments 15,540 1,104 16,644 Totsl for 2025 15,540 Total for 2024 982 6 Expendlture on raising funds a) Inveslment management o)sts Unrnstricted fund$ Designated Restricted funds Total funds Note Other Investment management costs., Amounts payable to Invostmènt managers 4.180 352 4,532 Total for 2025 352 4.532 Totsl for 2024 181 3,952 Total costs P8ge 15
Amside Educational Institute Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 7 Expenditu on charitsble activities Unrestricted funds General Restricted funds Total 2025 Grants payable to institutions Grants p8yable to individuals Wages and $81aries Rates and water Light, heat and power Insurance Repairs and maintenance Capitsl projects Telephone Printing, poslage aThJ stationery Sundry expenges Cle8ning Governance costs 1,400 1.400 1.575 23.783 1,217 5.954 2,293 7,573 19,373 2,706 1,058 1.503 1,745 1,782 1.375 23.783 1,217 5,954 2.293 7.573 6,926 2.706 1.058 1.503 1.745 1.782 58,140 12,447 Unrestricted funds General Restricted fvnds Totsl 2024 Grants payable to individuals Wages and salÈrie$ Rates and water Light, heat and tthver Insurance Repairs and maintenance Capi181 projects Telephone Printing. postage and Stationery Sundry expenses Cleaning Governance costs 350 23,145 1,090 7.374 2,217 9.282 1.531 1,881 23,145 1,090 7,374 2,217 9,282 48,052 2.404 584 2.195 1,606 1,345 48,052 2,404 2,195 1,606 1.345 51,592 49.583 101 175 Page 16
Amside Educational Institute Notes to the Financial Ststements for the Year Ended 31 December 2025 (continued) 8 Analysis of govomance and support costs Governance costs UnrestTiCted funds General Total funds Independent examiner fe85 Examination of the financial statements Totsl for 2025 1,782 Totsl for 2024 1.345 1,345 9 Grant-maklng Analysis of grants Granis to institutions 2025 Grants lo individuals 2025 2024 Analysis General fijnds Jackson Bequest 1,400 200 1,375 1.575 The support ¢o$ts associaled wlth prant-making are £Nil131 December 2024- £Nil). 350 1.400 Below are details of material grants made to institutions. 2025 2024 Name of instilulion Amside Parish C(NJncil - Playground Broadsheet Amside Sailing Club ivity 1,000 100 300 1,400 10 Trustees remuneration and expense5 No trustees, nor any persons conwted with them. have received any remuneration frorn the charty during the year. Page 17
Amside Educational Institute Notes to the Financial Ststements for the Year Ended 31 December 2025 (continued) No trusiees have received any reimbursed expenses cff any other benefits from the charlty durtng ihe year. 11 Stsff costs Th8 aggr8gate payroll costs vme as follows: 2025 2024 Slaff costs durlng Ihe year were.. Wages and salaries Pension costs 23,090 693 22,554 591 23,783 No employee received emoluments of more than £60.000 during th8 year 12 Independent examinerfs remuneratlon 2025 2024 Examination of th6 financial statsmfjnts Page 18
Amside Educational Institute Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 13 Taxation The charity is a registered charity and is Iherefore 8xempi from iaxation. 14 Tangible fixed assets Land and buildlngs Total Cost At 1 January 2025 360,1)00 360,000 At 31 December 2025 360.000 360,000 Depreciation Al 31 Decembgr 2025 Nel book value At 31 December 2025 360 000 360 000 At 31 December 2024 360 000 360 000 15 Flxed ass&t Inveslmenls 2025 2024 Other Investrnents 543.745 516,839 Page 19
Arnside Educational Institute Notes to the Financial Statements for the Year Ended 31 Decernber 2025 {continued) Othef investments Listed Investments Total Cost or Valuation At 1 January 2025 Revaluation Additions Disposals At 31 December 2025 516.839 27.794 244.552 245,440 516.839 27,794 244,552 245,440 543,745 543,745 Net book value At 31 Decèmber 2025 543,745 543,745 At 31 December 2024 516,839 516,839 16 Debior8 2025 2024 Trade debtors 962 341 17 Cash and cash equlvalents 2025 2024 Cash on hand Cash al bank 9.947 18 Creditors: amounts falling due within one year 2025 2024 Trade credttors Other taxation 8nd ¥ocid security Other creditors Accruals 1.075 148 1,294 1,782 4.299 772 174 1.170 1,375 3,491 19 Pension and othei schemes Defined contrlbution pension scheme Page 20
Amside Educational Institute Notes to the Financial Statements for the Year Ended 31 Dernber 2025 (continued) The charity operates a defined contribution Fension scheme. The pension cost charge for the year represents contributions payable by the charity lo the scheme and amounted lo £69312024 - £5911. 20 Funds Balance al1 Balance Other at31 January Incoming Resources 2025 recognised December iesources exp8nded Transfersgainslllossesl 2025 Unreslrlcted lund5 Gen8r81 General fund 8.417 47.450 (58,140) 6.153 3,880 Deslgnat8d Building fund Joyce Nlchol$on Bequesi 360.000 484,257 360,000 4.180 15.540 26150 511,767 10.oc 844257 15,540 26,150 871767 62.320 852674 62990 26.150 875,647 Total unrgstricled funds Réstricled funds Professor M Jackson legacy Capital projecl Total restrided funds 33,688 1,104 {1.727} 12.447 8600 3847 33,688 9 704 14.174 34,709 Totsl funds 886 362 72 694 L Balan at1 Balance Other January Incoming Resources at31 2024 recognlsed December resourcts expended TYansfersgainsl{losses) 2024 27,794 910356 Prior year (Mpara"Ve8 Unrestrithd funds Gener81 General fund 16,991 45.913 {51.592) {2,895) 8,417 DeSn8(ed Building fund Joyce Nicholson Bequest 360.(KIO 469,025 829,025 360,000 484,257 4,858 844,257 55.363 846.016 60,058 4,858 852,674 2,895 14.145 14 145 4,858 3,771 Total unrestricted lunds Page 21
Amside Educational Institute Notes to the Financial Statements for the Year Ended 31 Dernber 2025 {conlinued} Balan Balance Other at31 January Incoming Resources recognised December 2024 iesources expended Transfersgainsl(losses) 2024 Prlor year comparatives Restricted Professor M Jackson legacy Capilal project 34,118 982 {1,711) 299 33,688 Totsl restrlcled funds 34,118 299 33,688 Totsl funds 880,134 106.198 105,127 5.157 886,362 21 Analysls of net assets beb¥een funds Totsl funds at 31 tlecember 2025 Unrestricted lunds General Designated Restricted funds Tanglblé fixed assets Fixed asset investments Current assets Current liabilities 360,000 511,767 360,000 543,745 10.910 31,978 2.731 8.179 Totsl net assets 3,880 871767 34,709 910,356 Totsl funds at 31 December 2024 Unrestricted funds General Designated Restricted funds Tangible flxed assets Fixed 8ssel investments Current assets Current liabililies 360,000 484,257 360,000 516,839 13,014 3,491 32,582 1.106 11,908 3,491 Total nei a$sets 8.417 844.257 886,362 22 Related paty transaclions There were no rdated paty transactions in the year. Page 22