c. Analysis of the change in the fair value of plan assets
2026. £’000.
Opening fair value of plan assets Interest income
Asset (losses)/gains Contributions Benefits paid
Closing fair value of plan assets Expected contributions to the scheme in the year to 31st March 2026 are £9,000. d. Analysis of the change in the defined benefit obligation
2026. £’000.
Opening defined benefit obligation Current service cost Interest cost
Actuarial (gains) / losses Benefits paid
Closing defined benefit obligation
8,374. 14.
467. 163.
(653)
--------- 8,365.
---------- e. Amounts charged to Statement of Comprehensive Income
2026. £’000.
Current service cost – charged to staff pension costs Net interest expense – charged to finance expense Interest on irrecoverable surplus
Total included in surplus for the year 14.
(29) 25.
--------- 10.
---------- f. Amounts recognised in the other comprehensive losses/income
2026. £’000.
Actual return on assets less interest income Effect of assumptions changes on benefit obligation
Remeasurement of net defined benefit pension surplus/(liability) Adjustment to bring surplus asset to nil
Total (13) (163)
--------- (176) 2.
--------- (174)
----------
2025. £’000.
(611) 601.
--------- (10) (82)
--------- (92)
----------
2025. £’000.
15.
(19) 17.
--------- 13.
----------
2025. £’000.
9,171. 15.
434. (601) (645)
--------- 8,374.
----------
8,802. 496. (13) 159.
(653)
--------- 8,791.
----------
2025. £’000.
9,517. 453. (611) 88.
(645)
--------- 8,802.
----------
RYA Annual Strategic Report 2026
41
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