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2025-08-31-accounts

YORKSHIRE LADIES’ COUNCIL OF EDUCATION

REPORT OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 31 AUGUST 2025

The Executive Committee has pleasure in reporting the activities of the Council during the past year. The Yorkshire Ladies’ Council of Education (YLCE) has been in existence for over one hundred and forty years and, throughout this time, has promoted women’s education in all its aspects. For example, in the past, the Council established such educational bodies as the Leeds Babies’ Welcome, the College of Housecraft and the Yorkshire Ladies’ Secretarial College. Nowadays, grants and scholarships are provided for women, mostly in higher education.

Today, the Trustees, having full regard for the requirements of the Charity Commission’s guidelines, can demonstrate that all current YLCE fundraising and grant making activities are open to public scrutiny. The YLCE Committees, all of whose members give voluntary service, have supported women’s education by providing funds to several local institutions and community bodies offering some aspect of education. The Council helps to redress the present inequality of women in the workplace through its Educational Awards scheme and is therefore fulfilling its obligations under the Equality Act 2010 and providing public benefit.

All the quarterly meetings of the Executive Committee have been held in person at Forest Hill. The Awards Committee has also met in person to review applications and to offer and disperse grants.

The Council has seventy members, of whom three are Honorary Vice-Presidents, three Vice-Presidents and five Honorary Members.

It is with great sadness that the death was announced in June of both Dr Layinka Swinburne and Mrs Ann Clark.

After the resignation of the Countess of Halifax as President, the position as yet remains unfilled.

GOOD GOVERNANCE REVIEW

The Executive Committee reports on Good Governance at each of its meetings and continues to consider this in some detail.

Members of the Executive Committee have continued to undertake those administrative duties hitherto provided by a paid administrator, whose post was no longer sustainable. However, advertisements had been circulated for such a post, reducing the number and substance of the tasks involved. These resulted in YLCE’s appointing in August 2025 a suitable administrative assistant. The careful monitoring of funds by the YLCE treasurer is much appreciated and the Executive Committee remains committed to making the best use of its available resources.

The Executive Committee wishes to thank Mrs Anne Taylor for taking over many of the finance aspects of the administration and Mrs Gillie Andrews for undertaking many of the secretarial duties during the absence of a paid administrator.

FINANCIAL REPORT

A major factor this year has been the financial help given to Forest Hill (Sheltered) Housing Ltd. In Sept 2024, at the annual meeting with Rowena Houston at Rathbones, £80,000 was raised by the sale of shares in nine companies. Forest Hill received this as a loan at the end of September 2024. Repayments were to be by monthly fixed payments for six years, giving 4% interest. After two payments, unforeseen circumstances led to Forest Hill’s requesting a four-month repayment ‘holiday’. This was agreed and repayments restarted on 28 April 2025, with the same end date.

The annual income from the portfolio was down £2,380, due to the withdrawal of the £80,000. This would have been covered by the interest payments from Forest Hill, had there not been a gap in the payments. It is not foreseen that such a problem will recur in the next year.

The total value of the portfolio, allowing for the £80,000 withdrawal, rose 5.93%, which compares favourably with last year. By January 2025, the plan to re-invest the moneys repaid on the loan was abandoned in favour of making a temporary interest free loan of a further £10,000 to Forest Hill, in order to help with cash flow problems. This has not been repaid to date.

The charity is managed via the Admin account, which is separate from the Awards account. The income consists of membership subscriptions, a portion of the income from Rathbones, the interest on the loan, certain donations as well as a Gift Aid refund, totalling in all £8,490. Outgoings totalled £7,700, including £3,468 for Web-site repair and update. This was greater than the year by year cost and it may be necessary next year to take the cost from the Awards funds in order to relieve the Admin account.

Awards Committee income derives from the bulk of the portfolio income: £23,746 during 2024-25 together with some welcome donations. The committee gave £27,420 in grants some of which had been awarded in 2023–24 when a surplus had been available. As usual many letters of thanks were received.

Inevitably, membership decreased. However, a few new members were attracted to join the Council. The membership list now stands at 62, together with five honorary members and three honorary vice-presidents.

Many thanks go to David Hartley of Waite and Hartley Ltd who acts as our Independent Examiner and is always happy to give advice.

AWARDS COMMITTEE

The Awards Committee met in March and July 2025 for which a total of 193 applications had been received from talented and ambitious women who were unable to fund their chosen educational courses from their own resources and who are finding the ever-increasing fees impossible to cover without help. 58 applicants were successful, with 135 rejected. For those applying for courses within the academic year 2024-25, £500 was granted towards their fees, with a handful being offered £200 where fees for part-time courses are significantly lower than for full-time ones. For applicants anticipating courses in the academic year 2025-26, £600 was offered. In total we granted £32,600. There has been a gradual decline since 2020 in the overall number of applications received. This is probably because of the high fees for the majority of courses, combined with inflation and general financial anxiety, making applicants’ planning to fund courses precarious. It is doubtful that the ambition of

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women for further achievement has declined! However the overall distribution of Awards remains at approximately a 1 in 4 success rate.

Two further awards are made each year to outstanding individuals: the Donner Award to a STEM applicant and the Clarkson Award to a SHAPE applicant. The latter acknowledges success in disciplines covering the Social Sciences, Humanities, Art, Performing Arts and Economics, whereas the former covers the Sciences, Technology, Engineering and Mathematics. These 2 recipients have a further £400 each giving them £1000 towards their fees.

The vast majority of applications continue to come from women wishing to pursue studies leading to Masters and Doctorate qualifications. We have a very small number of applications from non-graduates, and we do aim to respond positively to them, for example, to an applicant wishing to pursue a course in Veterinary Nursing.

Committee members, as always, work with diligence and close scrutiny, whilst reaching decisions in an open and balanced way. As in previous years, many email messages were received from successful applicants, expressing gratitude for the Council’s financial support and agreeing that we might hold their contact details and call upon them in the future. We also receive a handful of cards and emails outlining future courses and careers once the original courses have been completed. The Autumn 2024 and Spring 2025 Newsletters contained some interesting and inspiring accounts from a handful of recent awardees, outlining their courses and future plans. Attendees at the March 2025 AGM were enthralled and impressed by the 2 speakers who had received our awards in 2024, and who outlined their courses with enthusiasm and clarity, whilst expressing appreciation of the YLCE support. All of these remind us of the value and importance of our Awards.

The Council wishes to thank Chairman, Mrs Carol Gleisner, for her dedicated and time-consuming work and all the members of the Committee for their diligence in considering applications.

SOCIAL COMMITTEE (Now incorporated within the Hospitality and Events Team)

As will be evident from elsewhere in this Annual Report YLCE Executive agreed during 2024-25 to create a newly titled Team including the former Social Committee as its core members. This then is the final annual report from the Social Committee.

With no one coming forward to replace retired members of the Committee the few surviving members were able to maintain the traditional service of providing social activities throughout the year. The events remained at the scale smaller than at prepandemic levels in order to cater for the smaller numbers attending. The Committee appreciated the way in which it was supported by YLCE officers, YLCE members and Forest Hill’s Directors, Staff and residents. The level of praise for its efforts expressed by attendees was particularly welcome.

The Christmas Fayre in November 2024 again took the form of a Coffee Morning with cake and mince pies in the smaller meeting room at St Chad’s Parish Centre. Stalls offered cards, books and CDs, in addition to the Committee’s own provision of its usual range of Christmas ‘goodies’. A large number of pre-ordered Christmas Cakes were available to be collected; the practice had been continued, as this had proved so popular during the pandemic. The day’s proceeds, coupled with the generous

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donations from YLCE members, enabled the Committee to donate £500 to Forest Hill earmarked towards supporting the gardens.

As the Inside-Outside Childcare at St Gregory’s had ceased operating there was no need to uphold the decades-old tradition of asking YLCE members to add to the collection of non-perishable healthy breakfast food items for its breakfast club.

In March, the Committee again provided lunch at YLCE’s AGM in the new timetable for the event established by the Executive Committee. YLCE members again gave very positive feedback about the lunch, which included established favourites and yet more innovation to cover gluten-free, vegetarian and vegan diets.

May saw the Committee marking VE Day, an event held in conjunction with staff and residents of Forest Hill and to which YLCE members were invited. Despite somewhat inclement weather, the afternoon proved very enjoyable, with food and entertainment echoing war-time provision and with many opportunities for socialising and exchanging reminiscences.

On Friday 1 August (Yorkshire Day) Committee members provided a ‘Strawberry Tea’ for the residents and staff at Forest Hill, with an invitation having been extended this year to all YLCE members. Under the leadership of Tricia Hollis the Tea has rapidly become a re-established tradition, obviously enjoyed by all attendees, with musical entertainment provided by Forest Hill friends.

On the more general policy front the Committee determined that any proceeds for its events during 2024-5 should go to supporting Forest Hill. It was further determined that after the relevant supporting donation had been made, the bank account could be as low as the minimum sum necessary to room hire costs, £250.

The Council wishes to thank Miss Juřica and all members of the Social Committee for their highly valued contribution to the Council’s events.

EVENTS

As noted above, the Social Committee provided a very successful Christmas Coffee Morning and Fayre in November. In May VE Day had been celebrated at Forest Hill, as had Yorkshire Day in August. In the previous September, a group of members, eager to educate their palates, met, under the experienced supervision of Janet Juřica, to ‘blind’ taste a number of sparkling wines, including expensive champagne and the considerably cheaper cava.

ANNUAL GENERAL MEETING

The 121st Annual General Meeting of the Yorkshire Ladies’ Council of Education took place at St Chad’s Parish Centre on Monday 3 March 2025. The business meeting followed the more streamlined form, which had proved successful in the two previous years. Two Awardees gave their talks before lunch to a highly interested audience. The Social Committee provided a much-appreciated lunch. The event concluded at 2:15pm.

NEWSLETTER

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The Newsletter is issued twice a year, in spring and autumn, is always interesting and very much appreciated by members, keeping them in touch with the activities of the Council. Very many thanks are due to the editor, Gillie Andrews.

FOREST HILL (This report will be inserted later)

Grateful thanks are given to the Board of Directors for their effective oversight of the operations.

A full report on Forest Hill Sheltered Housing Ltd has been circulated.

EXECUTIVE COMMITTEE

The Committee wishes to record its grateful thanks to the Chairman, Mrs Gill Lydon, for her care and efficiency during the year and for agreeing to continue as Acting Chairman from March 2025. The Committee also thanks Mrs Gillie Andrews for her work as Honorary Secretary and Mrs Anne Taylor for her financial care and competence as Honorary Treasurer.

Acting Chairman of the Executive Committee

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THE YORKSHIRE LADIES' COUNCIL OF EDUCATION (INCORPORATED)

A COMPANY LIMITED BY GUARANTEE

AND NOT HAVING A SHARE CAPITAL

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31st AUGUST 2025

Registered Number: 00082763 (England and Wales)

Charity Number: 529714

Forest Hill, 11 Park Crescent, Roundhay Leeds LS8 1DH

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THE YORKSHIRE LADIES' COUNCIL OF EDUCATION (INCORPORATED)

FINANCIAL ACCOUNTS

FOR THE YEAR ENDED 31st AUGUST 2025

PAGE

3-5 6 7 8 9-15

CONTENTS

Report of the Executive Committee Report of the Independent Examiner Statement of Financial Activities

Balance Sheet Notes to the Financial Statements

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THE YORKSHIRE LADIES' COUNCIL OF EDUCATION (INCORPORATED)

President:

Vacant

Vice Presidents Mrs G M Andrews Mrs A G Lydon

Honorary Vice Presidents: Mrs E M Herbert Mrs F C Logan MBE

Honorary Members:

Mr R Byrn Esq Mrs J Worsley

Mrs M J Pullan

The Countess of Scarbrough LVO

Mr R Donner

Charity Trustees:

Honorary Secretary: Honorary Treasurer: Executive Committee: Mrs A G Lydon - Acting Chairman Ex Officio: - Mrs E C Gleisner - Chairman Awards Committee Miss J R Jurica - Chairman Social Committee Mrs S M Clarke

Mrs G M Andrews

Mrs A M Taylor

Mrs M Bradbury Mrs P C Hollis Mrs S Hydes Mrs M Middlemass Mrs M J Pullan Mrs R Ward

Awards Committee:

Mrs E C Gleisner

Mrs G P Taylor - Secretary Mrs A M Taylor

Mrs G M Andrews Dr A R Christys Miss J R Jurica Mrs A Mark Ms H Owens

Hospitality and Events Team Miss J R Jurica Previously Social Committee - Chairman Mrs P C Hollis

Mrs A M Lunn Mrs E A Stephens Mrs A M Taylor

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THE YORKSHIRE LADIES' COUNCIL OF EDUCATION (INCORPORATED) Structure, Governance and Management Governing Document The organisation is a charitable company limited by guarantee, incorporated on 3rd December 1904 and registered as a charity on 21st January 1964. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £5. Executive Committee (Charity Trustees) and Organisational Structure The directors of the company are also the charity trustees for the purpose of charity law and under the company's Articles are known as members of the Executive Committee.

The organisation of the Council is in the hands of an Executive Committee which meets quarterly and is charged with policy and decision making.

Trustees are appointed from members who show an active interest in the objectives of the trust. They obtain their knowledge and experience of educational and policy issues through past endeavours.

The Officers and the Administrative Secretary deal with everyday routine matters.

The Educational Awards Scheme is managed by the Awards Committee.

Forest Hill (Sheltered) Housing Limited, a subsidiary company of the Council is responsible for the running of Forest Hill a sheltered housing scheme. The Directors are all Council members who serve in a voluntary capacity. The Chairman of Forest Hill keeps Council members acquainted with the affairs of the housing scheme. The Council holds no effective control over the assets of this Company and is unable to benefit from those assets due to the legislation in operation governing the Company.

Due to this the Company has not been consolidated as a Subsidiary. During the year a review and past legal advice was undertaken as to the relationship with Forest Hill (Sheltered) Housing Limited. This review concluded that the relationship has not changed from past years.

Forest Hill (Sheltered) Housing Limited Loan. The amount owed and shown within debtors at 31st August 2025 is £82,625 Recently updated fire regulations had necessitated expenditure by the Company on upgrading Forest Hill at a cost of over £300,000. This has now brought Forest Hill up to the new standards. This amount exceeded the reserves of the Company. The Trustees of YLCE reviewed its own Memorandum and Articles of Association which allowed the Trustees to make such a loan. The Trustees reviewed all relevant information and felt that a default of the loan was highly unlikely.

Following a Trustees meeting on the 21st August 2024 it was agreed to make the loan of £80,000 at 4% interest repayable by fixed monthly repayments over 6 years. The funds will be raised from the investment portfolio. The interest received on the loan will be used to replace lower investment income so as not to have any detriment of the anticipated future income of YLCE. The loan was agreed on the 25th September 2024. A further short term loan of £10,000 was made in the year.

Individual members support the charitable objectives of other Yorkshire bodies on which the Council is represented.

Objectives and Activities

Background:

The Yorkshire Ladies' Council of Education (YLCE) established its Educational Awards Fund in 1989-90. The Fund was invested in the markets with the purpose of generating income to service the Awards and cover expenses. The main objective is to provide educational grants to women and scholarships to Institutions for the education of women. The Council offers about 60 to 80 grants a year, of sums between £100 and £1,000. The standard grant was set at £500 in June 2024. The average grant is likely to be £600. Grants support FEES ONLY and are paid direct to institutions on behalf of applicants. In exceptional circumstances payments are occasionally made to individuals.

Who is eligible:

Personal applications for educational grants are invited from BRITISH WOMEN who:

  1. Are aged 18 years or older.

  2. Have been offered a confirmed place at a British educational institution. 3. Cannot finance their chosen course from their own resources and can present a case for special need.

  3. Do not qualify for sufficient Local Authority or Government support (other than post graduate loans). 5. Are not related to a member of The Yorkshire Ladies' Council of Education.

Achievements and Performance

The Council continued to meet its objectives having made awards in similar numbers and financial value as in past years.

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THE YORKSHIRE LADIES' COUNCIL OF EDUCATION (INCORPORATED)

Funds held as Custodian Trustee on behalf of Others

The Council and its Trustees hold the Shareholding in a subsidiary company - "Forest Hill (Sheltered) Housing Limited" This company is responsible for the running of Forest Hill, a sheltered housing scheme. Its activities are wholly independent of the Council's operations. During the year the Trustees agreed to loan this Company £80,000 over 6 years at a 4% interest rate. This was finalised after the year end.

Public Benefit Statement and Obligation under the Equality Act 2010

The Yorkshire Ladies' Council of Education provides public benefit through its educational grants to women and to institutions and through its support of the educational aspects of other community bodies. The Council seeks to address the inequality of women's representation in the upper echelons of the professions, business and the arts by supporting their educational and training requirements, thus fulfilling the Council's obligation under the Equalities Act 2010. The Trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the Council's aims and objectives, in planning future actives, and setting grant making policy for the year.

Financial Review

The charity continued to receive investment income sufficient to carry on its policy of making suitable awards to applicants. As Investments vary in line with the International Markets, listed investments have decreased by £39,931. Listed investments at the balance sheet date stood at a market value of £713,576 plus loan to Forest Hill of £82,625.

Investment and Reserves Policy

The Trustees together with the Investment Managers review the entire portfolio of Investments annually. They may dispose of certain holdings and replace them with holdings the Trustees consider will have greater potential but without diluting the level of income. Any new funds will usually be added to a holding in the existing portfolio. The Trustees maintain ongoing reviews of the portfolio with an in depth review approximately every 3 years. Subsequent to the Balance Sheet date an annual review has taken place. This has taken into account the loan of £80,000 and further loan of £10,000 to Forest Hill (Sheltered) Housing Limited.

The funds are considered to be at a level to meet the ongoing activities for the next 12 months. It is the Trustees policy to hold approximately £5,000 in cash ina Virgin Money Account as a "last resort" contingency fund to meet the objectives of the Charity. The total funds of £811,349 comprise in the main, the capital fund which includes the revalued assets at a gain over cost of £276,574 together with the hospitality and events fund of £671. The capital fund provides the income to meet the objectives and governance costs of the charity.

Plans for Future Periods

The Executive Committee feel the ongoing activities of the Charity will continue on a similar basis and at a similar level for the foreseeable future.

Responsibilities of the Executive Committee

Company law requires the Executive Committee to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements the Executive Committee should follow best practice and:

The Executive Committee acknowledge its responsibilities for:

Independent Examiner and Accountants

Mr David Hartley FCA, FCCA of Waite & Hartley was re-appointed as the charitable company's independent examiner and accountant during the year and has expressed his willingness to continue in that capacity.

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This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act
2006 relating to small companies.
A ApprovedKM. lyby theWN/ Executive.> Committee on 24thUMA‘ November 2025drtyetand signed on its behalf by:frfj.neat Coup/ l ;
Mrs A G Lydon Mrs G M Andrews Mrs AM Taylor ~
- Acting Chairman - Secretary - Treasurer
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THE YORKSHIRE LADIES' COUNCIL OF EDUCATION (INCORPORATED)

INDEPENDENT EXAMINER'S REPORT TO THE EXECUTIVE COMMITTEE OF YORKSHIRE LADIES’ COUNCIL OF EDUCATION (INCORPORATED)

| report on the accounts of the Company for the year ended 31st August 2025 which are set out on pages 7 to 15.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

| have completed my examination. | confirm that no material matters have come to my attention which gives me cause to believe that:

| 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.

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24th November 2025
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David N Hartley FCA, FCCA Waite & Hartley 66 North Street Wetherby LS22 6NR

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THE YORKSHIRE LADIES' COUNCIL OF EDUCATION (INCORPORATED)

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST AUGUST 2025

Unrestricted Restricted Total Total
Funds Funds Funds Funds
2025 2025 2025 2024
Notes £ £ £ £
Income:
Donations and subscriptions 4 2265 - 2265 3262
Income from charitable activities:
Social events
Fundraising events
875
-
-
-
875
-
699
-
Investment income 5 28628 - 28628 30926
Total income ee
31768
-
31768
34887
a
IOS
4B
Expenditure:
Cost of raising funds:
Investment management costs 2455 - 2455 2596
Expenditure on Charitable Activities:
Grants, donations and governance 6 37238 - 37238 34302
Total expenditure ee
eee
39693
:
39693
36898
BONO
Net losses and gains on investments 9 40217 - 40217 61134
Net (expenditure)/income and
movements in funds forthe year 32292 - 32292 59123
Reconciliation offunds
Total funds broughtforward 779057 - 779057 719934
Totalfundscarriedforward 811349 - 811349 779057

The statement of financial activities includes all gains and losses in the year. All income and expenditure

derive from continuing activities.

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THE YORKSHIRE LADIES' COUNCIL OF EDUCATION (INCORPORATED)

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BALANCE SHEET AS AT 31ST AUGUST 2025
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2025 2024
Notes £ £ £ £
Fixed Assets
Tangible assets 10 * .
Investments 11 713576 753507
713576 753507
Current Assets
Debtors 14 83993 2550
Cash at bank and in hand 15 35307 43293
119300 45843
Creditors
Amounts falling due within
one year 16 (21527) (20293)
Net Current Assets 97773 25550
Net Assets 811349 779057
The funds of the charity
Unrestricted funds
Designated funds 926 671
General funds 810423 778386
811349 779057
Restricted funds - -
Total Charity Funds 17 811349 779057
For the year ended 31st August 2025 the company was entitled to exemption under subsection 1 of section 477 of the
Companies Act 2006.
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Directors responsibilities:

The Members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and preparation of accounts.

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by the directors and trustees (Executive Committee) on the 24th November 2025 and signed on its behalf by:-

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Mrs A G Lydon Mrs G M Andrews Mrs A M Taylor
- Acting Chairman - Secretary - Treasurer
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THE YORKSHIRE LADIES' COUNCIL OF EDUCATION (INCORPORATED) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025

1. Accounting Policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.

A - Basis of accounting

The statement of accounts have been prepared in accordance with the Companies Act 2006, the Statement of Recommended Practice, Accounting Reporting by the Charities preparing their accounts in accordance with FRS102 (effective 1st January 2015) and Charities SORP (FRS102), applicable accounting standards. Where necessary the headings laid down in the Act have been adapted to meet the special activities of the Council. The Council qualifies as a small company under the Act and the Trustees have elected to take advantage of the exemption not to prepare a cash flow statement. The Council meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. B - Fund Accounting Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Unrestricted funds include a revaluation reserve representing the restatement of listed investment assets at market value. Designated funds are unrestricted funds earmarked by the Executive Committee for particular purposes.

Restricted funds are subject to conditions on expenditure imposed by the donor.

General fund (Capital fund) - restricted and unrestricted The reserve reflects the original capital together with any specific donations or gifts and is used to provide income for the awards reserve and meet the management expenses of the Company.

Hospitality and events fund (previously - Social fund) - unrestricted designated The reserve provides donations to the Council and to similar organisations from events undertaken in the year.

C - Consolidated group accounts The Company has not prepared Consolidated Group Accounts by taking advantage of the exemption allowed by the Companies Act 2006. The Company and its subsidiary, Forest Hill (Sheltered) Housing Limited, qualifies for the exemption being a small sized group.

D - Income

All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of donations, gifts and subscriptions and is included in the Statement of Financial Activities when receivable.

Donated services and facilities are not valued as they are considered immaterial or impractical to value.

Investment income is included when receivable.

are

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THE YORKSHIRE LADIES' COUNCIL OF EDUCATION (INCORPORATED) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025 (Continued)

1. Accounting Policies (Continued)

E - Expenditure Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered, and is reported as part of the expenditure to which it relates

Costs of generating funds comprise those costs associated with managing

and attracting funds.

Charitable activities include those costs associated with delivering its activities.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include costs linked to the strategic management of the charity.

All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of resource. As the principal objectives are organised by committee incurring minimal actual costs all other costs are treated as governance costs.

F - Tangible Fixed Assets

Depreciation is provided at a rate of 33.33% on a reducing balance basis in order to write off the asset over its estimated useful life.

G - Listed Investments

Investments held as fixed assets are revalued at mid-market value at the balance sheet date and the gain or loss taken to the Statement of Financial Activities.

H - Going Concern

The Council and Executive Committee are not aware of any concerns that the Charity will not meet its obligations for the next year.

2. Connected Charities and Branches

The Council is connected to Forest Hill (Sheltered) Housing Limited, a subsidiary Company due to the Council owning 69.9% of the share capital. The Company runs Forest Hill, a sheltered housing scheme. Group accounts are not prepared as the Company's activities are wholly independent of the Council's operation. A loan to Forest Hill of £80,000 at 4% interest was agreed the previous year and drawn down in September 2025. This is to be repaid over 6 years. A further shorter term loan of £10,000 was made within this year. As at the 31st August 2025 the amount outstanding of £82,625 is reflected in Debtors.

3. Transactions with Trustees and Other Connected Persons

No transactions with any Trustee took place. The Council operates rent free from premises owned by Forest Hill (Sheltered) Housing Limited.

4. Donations and Subscriptions

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Unrestricted Restricted 2025 2024
Total Total
£ £ £ £
Donations including private collections
by members 640 - 640 1355
Subscriptions 1275 - 1275 1515
Tax recoverable 350 - 350 392
2265 - 2265 3262
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5. Investment Income

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Unrestricted Unrestricted
2025 2024
Total Total
£ £
Gross interest from investments 5255 6358
Dividend and other income from
investments 23373 24564
Bank and other interest - 4
28628 30926
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THE YORKSHIRE LADIES' COUNCIL OF EDUCATION (INCORPORATED)

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025

(Continued)

6. Grants, Donations and Governance

The Council undertakes its activities through scholarships and educational awards to a number of individuals and institutions

in furtherance of its charitable objectives.

Unrestricted Restricted 2025 2024
£ £ Total
£
Total
£
Scholarships awarded
Educational grants awarded net
- - - 1100
ofwithdrawals
Donations
Note 7 28719
500
-
-
28719
500
25774
1000
Governance
costs
Support costs
Note8
Note 8
29219
480
7539
-
-
-
29219
480
7539
27874
480
5948
37238
-
37238
34302
a
ENS
SZ.
7. Donations
2025 2024
Total Total
£ £
From Capital Fund 6 -
From Social Committee Fund
Harehills English Language Project - 1000
Forest Hill Residential Home 500 -
500 1000
8. Support Costs
2025 2024
Total Total
£ £
Administrators fees 64 2
General office and expenses 1828 1782
Website update
Newsletter
3830
647
1857
1139
Accountancy 1170 1170
Depreciation oftangible fixed assets - -
7539 5948

All costs are allocated and are treated as governance costs as awards are decided by committee who provide their time on a voluntary basis. This time is not costed.

Governance costs of £480 covers the fee for the Independent Examination and the report thereon.

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THE YORKSHIRE LADIES' COUNCIL OF EDUCATION (INCORPORATED)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025 (Continued)

9. Net Gains and Losses on Investments

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Unrestricted Unrestricted
2025 2024
Total Total
£ £
Realised gains/(losses) on disposals 43010 7949
Unrealised (losses)/gains on revaluation (2793) 93185
40217 61134
10. Tangible Assets
Office
Equipment
£
Cost:
As at 31st August 2025 and 1st September 2024 763
Depreciation
As at 31st August 2025 and 1st September 2024 763
Net Book Value
As at 31st August 2025 and 31st August 2024 -
11. Investments
2025 2024
£ £
Listed at market value Note 12 713525 753456
Unlisted at cost - Forest Hill (Sheltered) Housing Limited Note 13 51 51
713576 753507
12. Listed Investments
Cost Market Value Gost Market Value
2025 2024
£ £ £ £
Equities and similar investments 417133 693320 437432 733387
Fixed interest government securities 19818 20205 19590 20069
436951 713525 457022 753456
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THE YORKSHIRE LADIES' COUNCIL OF EDUCATION (INCORPORATED)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025

(Continued)

Analysis ofequities and similar investments
Number Cost Market
Held Value
Aberdeen Standard Fund 19068 8029 9250
AstraZeneca plc 200 1108 23580
AXA Investment Managers - US 39795 40579 34021
BAE Systems plc 2400 10012 42180
BHP Billiton plc
BNY Mellon Global Funds plc
610
6400
12817
7958
12584
9643
BP plc 3015 10595 13028
City ofLondon Invst Group plc 4350 18548 21685
Compass Group plc 1000 1616 25120
Columbia T Investment Funds plc 24375 13006 13443
Columbia T Investment Funds plc
Fidelity Investment Funds Money Builder
Franklin Templeton Investments plc
11302
21000
14863
11453
20026
5070
11035
16773
15056
F & C Investment Trust plc 2840 8967 33029
GSK plc 1653 16319 24010
HICL Infrastructure Company Itd 8322 13987 9970
HSBC Holdings plc 3825 22690 36211
Int Public Partner Itd 11576 14681 13914
M & G Securities plc 21500 30327 33562
M & G Securities plc 21000 12057 14278
M & G Securities pic 27141 9300 41585
Murray International Trust plc 24300 7161 35721
National Grid Group ple 3167 19759 32968
Prudential Corporation plc 1750 9636 17301
Rio Tinto ple 335 9954 15551
Shell plc 1099 15414 21792
Schroder's UnitTrust pic 33476 23282 38732
SSE plc 1160 17221 20068
Unilever plc 883 5673 23260
United Utilities plc 2310 13244 26565
Warehouse Reit plc 6553 6644 7405
417133 693320
Analysis of fixed interest government securities
Number Cost Value
Held
UK4.125% Bds 2027 £10,040 9882 10100
UK4.25% Snr Bds 2027 £9,900 9936 10105
19818 20205

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THE YORKSHIRE LADIES' COUNCIL OF EDUCATION (INCORPORATED)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025 (Continued)

13. Unlisted Investments

Forest Hill (Sheltered) Housing Limited, a sheltered housing complex in North Leeds of 31 Units is a Subsidiary Company of The Yorkshire Ladies’ Council of Education. It has an Authorised Share Capital of £100 £1 Ordinary Shares of which 73 are issued. The Council owns 51 of these Shares. Due to the lack of effective control and the inability to control the future of the assets if it was wound up, the Company has not been consolidated as a Subsidiary. The Trustees maintain this is the still appropriate. It has been notified that 5 shares held by other people have been cancelled by Forest Hill in recent years. The Company operates independently of its parent company.

£ 51 69.9

51 Ordinary Shares — 2025 and 2024 — Cost

Percentage of Issued Share Capital

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The Trustees feel it is not necessary to report further on this Subsidiary but give the following for reference purposes.
Company Number: 00547893
Charity Number: 223653
Homes and Communities
Registered Number LH 1020
14. Debtors
2025 2024
£ £
Short Term Loan - Forest Hill 82625 -
Income tax refund 345 387
Subscriptions 180 270
Funds to cover governance costs 793 1843
Other prepayments 50 50
83993 2550
15. Cash at Bank and in Hand
2025 2024
£ £
Bank and building society accounts 34614 38983
Money held by investment managers 693 4310
Cash in hand -
35307 43293
16. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Awards and scholarships authorised 18600 16800
Funds to cover governance costs 793 1843
Accountancy 1650 1650
Other Accruals Accruals 484 a
21527 20293
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Awards and scholarships authorised Funds to cover governance costs Accountancy Other Accruals Accruals

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THE YORKSHIRE LADIES' COUNCIL OF EDUCATION (INCORPORATED)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025 (Continued)

17. Analysis of Charitable Funds

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Analysis of movements - current year
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Analysis of movementsmovements - current year
Fund as at Incoming Outgoing Fund as at
istSeptember Resources Resources 31stAugust
2024 (inc. gains) (inc. losses) 2025
£ £ £ £
Restricted
Restricted Donations - - - -
Unrestricted
Designated - Hospitality and events fund 671 875 620 926
General Fund 778386 71985 39948 810423
779057 72860 40568 811349
Totalfunds 779057 72860 40568 811349

Purpose of Restricted Funds

No restricted funds existed within the year or at the balance sheet date.

Purpose of Unrestricted Funds

The social fund provides donations to similar organisations from events undertaken in the year. The general fund (capital fund) reflects the original capital together with any specific donations, gifts or investment revaluations and is used to provide income for the awards reserve and meet the management expenses of the Company.

18. Members

50 Ordinary members. Current annual membership is £30 per annum or £150 for 5 Years. 12 Existing Life members each having contributed £250. 3 Honorary members.

Members represent those members within the financial year.

nhc

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THE YORKSHIRE LADIES' COUNCIL OF EDUCATION (INCORPORATED)

INDEPENDENT EXAMINER'S REPORT TO THE EXECUTIVE COMMITTEE OF YORKSHIRE LADIES’ COUNCIL OF EDUCATION (INCORPORATED) | report on the accounts of the Company for the year ended 31st August 2025 which are set out on pages7 to 15.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

| have completed my examination. | confirm that no material matters have come to my attention which gives me cause to believe that:

¢ the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or

| 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.

24th November 2025

CandDavid N Hartley ork< FCA, FCCA Waite & Hartley 66 North Street Wetherby LS22 6NR

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