P A G E | 120 EALING COUNCIL DRAFT STATEMENT OF ACCOUNTS 2025/26
Note 13 Investments Exceeding 5% of Net Assets
The table below shows the Fund's investments which exceed 5% of net assets of the Fund. These are all pooled investment vehicles, which are made up of underlying investments, each of which represent significantly less than 5%.
Investments31 March 2025 Market Value £000sHolding %31 March 2026 Market Value £000s2Holding %
London CIV - Baillie Gifford243,08214179,8859
Legal & General - Future World Fund350,43121335,06318
Legal & General - GPJA - ESGParis AlignWldEq377,29023426,47022
Legal & General - Index Linked Gilts--177,9689
Total970,802581,119,38658
London CIV - Baillie Gifford 243,082 14 179,885
Legal & General - Future World Fund 350,431 21 335,063
Legal & General - Index Linked Gilts - - 177,968
Total 970,802 58 1,119,386
Note 14 Fair Value – Basis of Valuation
All investments are held at fair value in accordance with the requirements of the Code and IFRS 13. The valuation bases are set out below. All assets have been valued using fair value techniques based on the characteristics of each instrument, with the overall objective of maximising the use of market-based information. There has been no change in the valuation techniques used during the year.
Description of assetValuation hierarchyBasis of valuationObservable and unobservable inputsKey sensitivities affecting the valuations provided
Market quoted investments - equitiesLevel 2The published bid market price on the final day of the accounting periodEvaluated price feedsNot required
Bonds - Corporate bonds and Index linked giltsLevel 2NAV basis. Where the markets of financial instruments are actively traded exchange markets, valuations are based on quoted market prices, where availableEvaluated price feedsNot required
Cash deposits and Cash instrumentsLevel 1Closing bid value on published exchangesNot requiredNot required
Pooled investments - propertyLevel 2Average of broker pricesEvaluated price feedsNot required
Pooled Investments - Multi Asset CreditLevel 2Fixed income securities are priced based on evaluated prices provided by independent pricing services.Evaluated price feedsNot required