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2023-10-31-accounts

REGISTERED COMPANY NUMBEIL 04926S63 (England and Wales) REGISTERED CHARITY NUMBER: 1101803 REPORT OF THE TRUSTEES AND FINANCIAL sfATEMEP￿S FOR THE YEAR ENDED 31 OCTOBER 2023 THE UNDSAY FOUNDATION Hardey F￿er LLP Chartered Accountsnis 4th FbjorTUrti￿ Ho 27-37 st Georye¥ R03d Wlmbledon London SW19 4EU

THE LINDSAY FOUNDATION CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDKI 31 ocfoBER 2023 I to 3 Indepentlw Examkn8 Report Stknnertof Financ1￿ A¢d¥lll4• Bnco Sh? NotsAtoth• Financlal Stotsments 7 10 12 D•t•iled StrteM￿ta1 Flnancllll Actlvltle• 13

THE LINDSAY FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR EhlDED 31 OCTOBER 2023 tnJ5tees who are akn directors of the charity the purposes of the Comp]n￿S Pd 2006, pwnt thelr report wf(h the rIn￿r￿1￿$ statements of the tharity for the year ended 31 October 2023. The trustees have adopted the provL4ions d Accounkn"ng nd Repc#ting by Charittes: Statsment of Recuntnended pr￿ti￿ applicat4e to thorftles p￿paring thelr accounts in accordan with the Fina￿al Reporting Stsndard applICab￿ in the UK and RepU￿1C of Ireland {FRS 1021 leffelfjve l January 2D191. ObJecti¥eg and almg The object of the charty is to ProV￿C finandal support for dkirftatle orqanisyU￿S or for tharltsLqe pwposes a5 dtrected by the tnAee& loundation is parucularly Inter&ed In fundng smaller (x9Onlsa￿OTr5 that do not hwe the funds to atfverfse. The malorty of approache5 fL fvnding come from extemal organisaliorts whlle a small minority come frl￿ frfends dnd assoclates. The L￿saY F￿ndat￿on th now ￿entifIed several charlties ihat wlll be supportaj long temi hthlch wlll reduo the amunt of new approactss that are 5wcessful. In order to keep experfjes to a minirnum any work undertaken by Trustees Is nct chargeEI to the Foul￿at￿)n wrth the excepbon of work on ￿ charity properts which is charged at a sJnific3nUy ¥educed fee. Qflte spa￿1 equiprrent, telep￿￿ aTrJ ststwjnery Is cwrenty provlded free of tharge try a Trustee. The Foundation dces not fundrni5e arKI hDlds Invethents In form of reshjentkl prop￿￿e5 whkh are kt to tynerate inccme to be aPE4￿d In fUrther7n￿ of chartta￿e object& Publlc b•nefit The trustee5 have complled Iwth the duty In sectbn 17 of the Act 2011 to have due regard to pubk tenefft guLdance put4lshed by the Charfdes commis￿. ACHIEVEMENT AND PWOIIMANCE Charltabl• Jctivitios When an initlal approach Is rnade, enq￿rS undertaken v ethw The Qjarfty ComrnLsscffj or the lrtemet to eabllsh tl%ai It Is o genulne Chartsb￿ ¢Jrganl$3lion. tssues SLth as up to date accounts, Incorre, expendtture and Objeth￿eS are tsken Into consldercfj when decldlng whetI￿r to award fundlro. The Trustees are keen to hear flr# hand from Ihrtse Invced In the oryanL5atknn Ma￿ng the ap￿taCh. The Founthtlon dces not ojrrenity ￿quITe the CL¥ll￿etiOn of an appllcats.on form for fuThJlng. JI apwoths to The Llndsay Foundabon be fir&ly by emoll :. It￿lI￿YrOundatyon l￿rM￿.net) where aFpwches can be sent d1￿cL Em4lled appr￿he5 shouw be sent for efflciency and enwrfng recelpt (Ner a p05t61 applicab"on. OrganSsatKJn5 J are uns￿cesSful re£￿ve an email conflmi￿j thls. wlth bst year there has been a rnarked Increase In the numter ol approoche5 recElved WIth￿ thls year ènd when they are tsou9h the pc6t11 takes a considerable arnourt rf ￿rne lo prc(e on￿ agaln please seryj approaches vla erna￿. The Founthuon alms io support a w￿e rar¥Je crf issues and Lg partlcularfy hteresied In I￿￿[ng maller organknkn that do not have the fund5 to advert￿e. In the year under ￿leW The Llnd5ay Foundatton has agah supp￿ issues from Anlmals, Children, Farnlty, Edu&itlon, Rehabllitslon, and Envlrorment. lthere posltle the trustees vlgt charitable orgintsatMs to flnd cut wh￿e the funds a￿ used and ts see how they a￿ monageil. Durtro 2022-23 the Foundayon ccffjtnued to 5UPPYt ￿goIng projects for Castaway Lucy - 8ulgwla, Brffjsh Red Cross, Qirnincm, Campalgn Whale, Plan IntematSonal, Nalutama FouThktion, Prfsoners of con￿ence, Ange15 Inttr(%*lc¢MI, 8ulk11ng a Future and everal animal rescue oryarusations The charfty ha5 identlfied ts main 5powrs the next 2-5 Yea￿ 9) few appllcatkjrs rfll be consbdered, In¥e5tsnent performance The charw's inve5bMent pro1￿￿"eS generated rental income of £33,00012022- £36,000) The value d the wwestsnent Fl￿erb.e5 at the y￿r end was e#1￿￿ted by C A Morrow based ￿ valua￿￿ Supplied by loral property professk)Th31s at £1,400,000 on an open mathet bas5.

THE LINDSAY FOUNDATION REPORT OF THE TRvsfEES FOR THE YEAR ENDED 31 ocfoBER 2023 FINANCIAL REVIEW Investment poliry and I￿•¢t1¥e9 Three res￿lents'al investment prowUes are hell cffj a long temi basb for the cc4)th)ulng benefit of the Charitab￿ cwany ￿ the forrn ￿ InC￿e and Ca￿ts1 app￿LI￿On. The income recaved enable5 the chwty to urry OLt ts charftabk ath￿ties. F￿1(￿ng consu￿t￿On with propety professionals, the invethent propetts are revalu8a eath year and are ststed In the accounts at thelr mated cpen market value. Re5er¥es policy Ills the foundatKJn's oim to kep a bank reserve of no kn t￿3n £io,c#JO in each year. ExFenditure ha5 ken kept io a rninirnum by all Trustees offwlng thew service5 free or kn the case of proFerty expenses for slgnifKant reduth¢￿ In their usual charge& The Tnths we keen to estsNish Stronger links wlth the that are SUFPOrted on a reg￿T ba4s. The FoUnd3￿c￿ has Identified several pmiects for fvndlng for the next 2-5 yews :_ cra￿eV ènd Horsharn HoTh-SiarL 8ulldlng futu￿ for Pewvkn Chlkdren, Natulama Colornbla, Cn"mIn￿, Carnpaign Wha￿, UFE Tr￿￿rtY Castaway Lucy BU￿aria, Nade in India, and on90ing projeLts Ange15 Internati￿al in Mala¥￿. The Trustees are aware of the current rehigee crfsSs and are keen to moke future donatDns to those woviding relief. srRUCTURE, GOVERNANCE AND MANAGEMEIIT Go¥emlng docufflent The charity Is controlkd by its grNerniTrJ dKun￿nt, a deed of trust, and ccrt4tutes a Ilmf(ed companyi Imiled ty guarantee, as defined by the Cornpjnles Att 2006. The F￿ndatIon currentty has trustees wh) meet on a 6 TrKfithly ba￿S to dlscuss areJ5 of attfvty Bnd to sort throu9h approaches for flnanaal a￿la￿e. The day to day admlnlstratlon Is cathed out ty Trustee arvj Company Secretay Ml% C Morrvw. The chorty Is a cunpany Ilrntsd ty guarantee. In the evert of tt charty belng wound Upi the Ikibllity In respect of tr 9uarantee Is Ilm5ted to £10 rer member of ￿ tharity. The tharlty's I￿rnIng docurrnts are ks ￿￿nK¥and￿M and ArU(￿S of AssKiètknn. The trustses. who are a150 thE dlrectors of the cornpany, are ected by the rnembers company. Every nmber of the corryany ￿dertakeS to contrfbute to the assets of the ccfflpany in Ihe evenl of the same beiThJ up whlle he ￿ a member, ¢f, vlthSn one year after he ￿aSe5 to be a member, tr the payment of debts and labllltLe5 01 the CoM￿Y contracied before he cease5 to be a rnernber, and of the cos. charge5 arnl exper￿ of ¥%lnding up for the adjustment cl the rl9hts of the CQntrf￿tor￿S arn￿g themselves amounts as may be requtred not exceedirwj ten pound& RacNltment ond Jppolntmertof new trustees On November 14th 2013 Mlss Charlotte Morrow and Mts5 ￿exandra Walace Dunlop 4reed the laitevs Tde a% E4rthr and Trustee. There are ￿ plan5 to recruf( addltknal tru&ees, or￿n1$￿tional ytrurtu The Foundatlon Current￿ has truees who ￿￿et on a 6 monthty basls to dlscus5 areas of attfvty and to th thrO￿h a￿Vr￿cheS for financial assistance. The day to day admln1stratl￿ is carrfed out by Trustee and Company Secretary Miss C Morrow. The majorfty of approèd)es for lundiThJ come from extemal oryanlsaty.ons whlk o small rniTrthty con from friend5 and aswates.The Lindsay Foundation has row Identyfled several charitles that wll be supported long terrn which will reduce the amount cl r*w approaches that are su￿$sfUl. In order to keep expenses to a minlmum any hDrk undertaken by the Trustee5 15 nct charged to the Foundation with the exception of work on the charrty propertles whlch is charged at a 5ignthL3rrtly reduod f￿. Office spa￿1 equlp¥MenL telep￿)￿ and siatlonery is ojrrently ￿￿￿lded free of tharye ty a Tr￿.

THE LZNDSAY FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 (rfoBER 2023 STrUCTURE, GOVERMANCE AND t4ANAGEMEpir Ri management The truS have a duty to hlenbfy and revlew the risk5 to the chaiity i% exposed arKI to enswe approprfate C￿troL5 a￿ In pr￿ to ￿de reag)nJb asy1rdn￿ again fraud arK1 err￿. The only the TnJes conshjer Is the destructm d the th￿e invethent prcoatles wkm'th are valued at £1.400,OUO. Approprkite insu¢3nces are hdd by tharlty to mitigate thls risk. Annual LAThlknrd Saf th&$ are cArried out at thè pro)#bes ty a ￿914￿£%1 engineer and srrK)ke alaffns have Ir&21d. AJI prO￿rtIeS are visted on an annual ba￿$ to that any woL4wisare deaf( wth LEfore thÈy CCAJld signfficant There have been no swnifvant probkn)s wf(h the ￿rtaI prottsts ts ￿r1ertt finandal year. REFEREPKf AND ADMINISTRAnVE ￿All5 Reglstered Company numb¢r (￿7926563 (England and Wa￿.£) Re4stsred Chath number 1101863 Regist¢r¢d offlce $￿jthv￿W Famihouse Terta Amats 8roadford Br￿ge Ro)d West ChlltlngtDn We Sus PH20 2LF Msc A MNrtyY Con9Jft3nt I￿SS A Walla￿D￿n￿P ￿TheSs Cc4)&Atant Cornpany Secretary Ms C A Morr(M IndepeThlert examiner Jonathan Askew FCA Hart Fowler LLP (Jartered Al￿￿taTrts 4th Fknr Tuf(IN House 27-37 St George'5 Road Wlmblefy London SW19 4EU The Llndsay Foundation was egabllstted In Fetfuary 20Tr1 tQ 9JPWJrt a wide rnn9è of Issues that were of interest to the Tru&ees and as9xte& FUNDS HELD AS cusfoDIAN FOR OThERS The FwThYation does not ho￿ any fijnds on ￿hall of cther& Thls r470rt has b￿n we￿red In aco)rdants wr¢h the sF£tsl provi￿rts of Part IS of the Compans fv£t 2006 reLiting to ynall ccffipanie5. )wowJ by the boar(J of tru*ees on 20 lanuary 2025 aThJ on rts f£haK by: Ms C A MorYchV- Tnjs

INDEPENDEKf EXAMINER'S REPORT TO THE TRu￿EE5 OF THE UNDSAY FOUNDATION Independent examlnerf5 report to tha trustee5 of The Lindsay Foundation Cthe Companv) I report to charity trustees on my examination of the accounts of the Cornpany fw the year ended 31 Ckbjbw 2023. Respon51bilities and bail$ of rep￿t A5 the tharty's trLStees of the Company la￿ its direciors for the purpose5 of c(mpany law) yw are ￿5p￿￿tle for the preparotkn of the acco￿￿ In accordance with the requirements of the Companie5 Act 20[￿ Ilhe 2006 kt,). Ha￿D9 satisfied myself that the accounts of the Cornp4ny are not requlred to be audited undef Part 16 of the 2006 Act and are eligi￿e ft)r independent examln&on, I report in resrtct of my examlnation of your charty's accounts a5 carried out under Section 145 of the a)aribes Act 20111'the 2011 kt'l. In carr￿￿ out my examina￿0￿ I have fdlowed the Dlrections gNen by the Clkryrtty Commission under seth￿ 145($1 Ibl 2011 ACL In<kpend¢nt ￿amine1.5 Jtatsm•t I have cunpleted my exarndnatiL￿. I ccrfim that Th) matters hwd to my attenyon In connecyon ¥￿th ￿ examlnauon g￿n9 me cause to beleve., accountw records were not kept In respect of the Company a5 requlred by Sethon 386 of the 2txK kt; or tr acC￿ntS do nct accord wlth those reccAs,' c¢ the accoLxts do not compty with the a(LOUn￿r￿j requirements ol Secuon 396 of the 2006 PLt other than any requiremert that the accounts gfve a true ond falr vSew whkh is n( a matter consldered as port of an IndepeTrJent exanlnation; or the attounts have not prepared In accordance wlth t1￿ meth&Js and prir￿lples of the ststeft￿nt of Recornmended Practlce for accountlThJ and by tharitles (aFplicable to charib'es preparlng thelr Kcounts In acCOrda￿e wth the Fknandal Reportlng Standard appltolk In the UK and RepU￿1C of Irela￿ IFRS 102)). I have no rcrvms have across no other matters In con￿dIOn wlth the exanlnatbon to attention shoLld be drawn In thls report In on1er to enable a proper understsndlng of ￿ accounts io be reathd. Jonath Askew FCA Harfey Fovler LLP charte￿ Accountants 4th Floor Tuitlcfi H 27-37 St Ge¢xge'5 Road Wirntled SW19 4EU 20 January 2025

THE LINDSAY FOUNDATION srATEMENT OF FINANCIAL ACTIvrrIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 OCTOBER 2023 2023 Unre5trict8 funds 2022 funds Notes INC¢)ME AND ENDOWM8ifs FROM tnvethert Inccffle Cther Inccfne 33,241 160 36,025 Icm) Totsl 33,401 36,125 EXPENDrnJRE ON RaI￿ng funds 2,664 3,614 CharltaN• actlvltl Charftable expendliure 42,4rJ 36,535 Totsl 45,137 40,149 Net galns efi Investments 85,000 NEf IPlCOP4E 48,264 80,976 RECONCILIATION OF FUNDS Totsl lurnts broLMJht forward 1,372,983 I,292,C￿7 TOTAL FUNDS CARRIED FORWARD 1,421,247 1,372,983 The rh)te5 form part ofthese slatern￿ts

THE LINDSAY FOUNDATION BALANCE SHEE[ 31 OCTOBER 2023 2023 Unrestritted furnls 2022 Total funds Inv851Jnent k¥op 1,400,OOD 1,340,OtKI io 2,173 28,377 4,895 36,363 Cash at baThk 30,550 41.258 Arnounts falTh'ng due wrtNn one year li (9,3031 {8,275} CURRENT ASSErs 21,247 32,983 TOTAL isseTS LESS cURREf￿ LIABIUTIES 1,421,247 1,372,983 1,421.247 1,372,983 JNDS UDre5triLtrd funds.. General fund Falr value reseNo 12 951,182 470,1165 962,918 410,OSS 1,421247 1,372,983 TOTAL FUNDS 1,421,247 1,372,983 The d￿n13t1￿ ccfflpHThy & enthed to exemptkjn from audr( under S&tion 477 of the a)Mpa￿e5 Art 2W6 for the year w)d 31 October 2023. The members have not rewred the crffjpany to obtsin an audit (4 Its fifia￿la1 ststw)ents lly the year er￿￿￿ 31 Cthter 2023 in accordan￿ S￿￿0￿ 476 of the C￿panS Act 21K)6. The tru#ees ackN￿edge thelr resp0nslbilit￿S lor ensurfng that Ihe tharttable ccmpany keeps accounung re(xds that ccrnply Se¢fy)ns 386 and 387 of the Ccrfnpanie5 Ad 2006 and prq)arlng finandal Stat￿nts whh gSve a true and klr view of the state of affalrs of the tharltsbie ccffjpany as at the end of eth ￿a[￿la1 year and of ts surplus or der￿t for each finan￿al year In accordan￿ wlth thè refjjl￿Ments of Sectlons 3￿ and 395 and Wh￿ o¢herwl vrtch fv req￿rernents cl the ftsnpBn5 Art 2006 rektlng to fi￿nrA￿l strtements, g) far as applrdbk to the tharStabk cornpany. Ihese finanthi sratemeThts have prepaod in a¢xordarKe wf(h the pThsKms OFpknble to th3rtt3b￿ companles to the srnoll companies ￿91rne. {bl The fffianual stat2ments were aF¢￿ed by the Board of Tnjstees and auihtrisoy for Issue on 20 January 2025 and were S￿Jr￿d en ts behaw ty: C A Mornm . Trusiee The nottsforrn part of the5efin•wi staterfi•ts

THE LIMDSAY FOUNDATION 140TES TO THE FINANCIAL STATEMENTS FOR THE YEAR END￿) 31 OCTOBER 2023 STATUTORY INFORMATION Llndw F￿ndati￿ Is a tharitable Company, lirnthd by guarantee, reglstered In England and Wale5. The Ccffip￿ reg[ste￿d numlrr dTrJ wistefed office address can be found in the ReFX)rt of the Twst&s. The finandal inforrnauon pwnted is for the year ended 31 Cktoter 2023 31 Cthber 2022 aThJ the present3Uon ojrrency of the finarKlal ststemerts is the Pound Stetling 1£). ACCOUNTING POLICIES B)4s of preparlng thè finandBI st)temortt• The finaffwl statements of the tharitab￿ compony whth Is o public benefit entity under FRS 102, have been prepa in accordan￿ wbth the Charities SORP IFRS 1021 'knounting and Reportlng tjy tharftles.. Ststement of Retommended Practice appllcable tts chariues preparfng thelr accounts In accordance wth the Flnanclal Reporting Standard applLcabk In the UK and Republic of Ireknd IFRS 1021 (effectlve l January 20191., Finanaal Reportlng Stsndard 102 7he Flnanclal Repcrtlng Standard applicab￿ In the UK Republlc of I￿land. and the Companks Act 2¢X6. The fI￿n(JaI siatements been under the hlthrlcal cost corNentlM, as modified by the revafuation d ￿rtaiN ￿[5. Preparation of th? acwints on a golng concom l)J615 The finarKlal 5tstements have tten prepared on the a￿mpt￿ th chatty ts able to a5 a ￿4Th3 concem, hith the trustees congder apprOp￿ate regard to the current levd cl unrestricted re5erve5, the financlal ￿￿tIC￿, future plans and the expeaed levd of Income and expendityjre for 12 months frorn aul1¥)rt￿ry these financial ststements.There are no materlal un￿rtInueS abrJt the d￿rtY'S ablllty to continue as a golng Con￿￿. Crf(l¢•l a¢¢ountlng Judgements and key ourc•s ol ejtlmatlon uncertalnty Preparatlon of the nnanclal statements requlres management to make 51gniflcant ludgernents )ryJ elmate& The Iterns I the financial where these Judgements and elmates have tttn mat Indude.. lua￿On d InveSt￿t prOp￿le5.The tharty carrles ts In¥tstmert Fwerty at falr y3lue changes In falr value belng recc>Jn15ed In the ststernent of finandal athwtbe& Incom• JI Income is recognlsed Sn the Statemert of Flnandal ACtI￿ve5 the tharfty ha5 en￿tlernent to the funds, It 15 probable that the income wlll te ￿￿1ved and the amount con be measured rdiabty. Expendltym Uabiif(￿5 are reccJnlsed as expendture as sTr)n as there is a legl ￿ construfft obllgatlon ¢ornrnltting the charty to that expenditure, il Is probab￿ that a tr￿sIer cl econonlc tenents hwll requked In Settler￿ and the amount of the obllgats.on can te measured reliabty. Expet)Jlture 15 attwnted for on an accruals bas15 and has tn dasafied urKler adlngs that aggregate all cost related to the catetyjry. Where COSL% cannot dlTecUy attributed to par￿CUlar headlngs they have been allocated to actfvities on a basi5 con￿Stent ￿th the use of reSoU￿s. ants offered 5ublert to h￿e Tr)t bEen met at the year end de are n¢ed as a ctynnltrnert but rot accrued a5 expendthre. InTR5tmert property Investment proFerty Is shc¥èJn at most reC￿t val￿￿10n. Any agjregate surplus cff defidt arislng from thanges In fflarket value 15 trarLSferred to the fair value reseNe. Taxatlon The chaity is exempt from C￿￿on tsx on ts charltabie actmtie Fund accountiny Unreartrted funds can te wed In accordan￿ wrth the charitat4e Li)Fctives at the dlxretbn cl the trustee& Restrfcted funds can oth ￿ed for parts"cular resirirted purposes wthin the objects of the charty. Restrtuons arise when specifEd by donor or funds are raised for particular restrlrt& pwp(w. DwlrJ the year tsEre were no strictsl fl￿%

THE LINDSAY FOUNDATION NOTES TO THE FZNANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 31 crfoB&i 2023 ACCOUNTING POUCtES- cortlnued Cth at bank and in hand C•5h at bank aTrJ In har￿ [￿ludeS cash short term Nghty Ilqud investrnerts wth a s￿)[t mabjrty of three month5 or frorn the date of a(4ulskn'on or opening the de￿5r( or gmibr at¢C4￿L Cebiors are recognlsed at setdement arnounl due. p￿paYrnents are val￿d ai the irN01￿ aff￿rit prerAhd, Cre(Itor> Credlt¢ys are recc¢Jnlsed where the charity has a P￿ert obllJab"on re&knro Ircffi a past event that probatty resdt In the tronsfer of fuThls to a thlrd party and the arnount due to settle the oblgat)n can be rneasured or esb'rrwted relSat4y. 0ed1t￿S are recognlsed at thelr settlerrnt value. Flnanclol InstNments The Cha￿&ble company On￿ has flnancial a55ets ar￿ flnanclal liaLllllks of a klTrJ that qualfy a5 ba51¢ flnandal Instruments. Bask ftnandal Instnrnts are lnllla1￿ recogn15ed * transacthffl value and sub*quth rneasured at thelr ttle￿￿nt vahje. INVESTMENT INCOME 2023 2022 Rents r(re￿d QepD4t xcounl Intere 33,000 241 36,0 25 33,241 36,025 RAISIMG FUND5 lftTMtheTht mJnJuement ¢OAts 2023 2022 Property Iwran Property repal 1.482 1,182 1,264 1350 1664 3,614 CHARITABLE ACllVITIES cosrs Grnnt fundlng of ath'Mtle5 SupkKSrt Totals CharStst4e t%￿￿J￿re 36,202 6271 42,473

THE UNDSAY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 OUOBER 20 TRusfEES' REMUNERATION AND BE14EFrrs There we no trustee￿ remuneratk)n or other b￿rfits lor the year enthd 31 (ktolxr 2023 nor ts the year ended 31 Octoter 2022. There wEre no trustees, expenw pokl fc¢ the year eThd 31 2023 nor for the year ended 31 Octot 2022. srAFF COSTS The average rrKnthty number of employ*s durkng the year was as frAI￿5.. 2023 2022 Trustees- unp3ld No recel¥ed e￿uMents In exces5 d £60,000, C(X4PARATIVES FOR THE STATEMENT QI Fif4ANCIAL ArnvmES Unrethded funds INCOME AND ENIK)WME14TS FROM tnvtttrnt Income Cther Inccrfne 36,025 loo Totsl 36.125 EXPENDrnIRE ON RaI￿ng furn15 3,614 CharStable art5v6tlei allriiable expend￿re 36,535 Totsl 40,149 Net galns on Investm INCOME ,976 RECONCIUATION OF FUNDS Total funds brought fomard 1,292,007 TOTAL FUMDS CARRIED FORWARD 1,372,983

THE LINDSAY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 o￿oBER 2023 INVESTMENf PROPERTY FAIR VALUE At l N￿ernb￿ 2022 Rev3h￿tle￿ 1,340,C(#) 60,￿0 At 31 cktober 2023 L,41I1,U)O MEf BCIOK VALUE At 31 ¢Xtober 2023 1,400,(MXI At 31 (knthr 2022 1,340,C#JO The ￿reCt￿5, inlenlbn 15 to hdd the Wopert￿5 on a bng-term bas's for the contlnulng benent ¢Y chthtabk company fonn of IrKome and capital appredaUI￿. propertle5 are let arul the InconR dertved ena￿eS the tharity to carry Jt ts charftsble wrpo C A MotTOW, a trustee dI￿ttOr ol the charlty v•lued three propert6es at 31 cktober 2023 at £1,400,C#JO 12022- £I,340,(￿o) an OFen Ma￿et ulng valuattons obtslr*d Icvl ￿￿ertY prdeslonais. Falr value at 31 Octther 2023 ts representsd by.. Valuat￿n in 2012 Valuatk)n In 2013 va￿at￿In In 2014 Valuatbn In 2015 Valuabon In 2018 ValuaDon In 2022 Valuatlon In 2023 143?67 71,698 50,000 10,000 85.000 60,000 929,93S 1,400,000 DEBTORS: AMOUNTS FALUNG DUE ￿THIN ONE IEAR 2023 2022 Trade debtc (Iher debl(¥5 3,000 1,000 1,173 895 2,173 4,895 -io-

THE LINDSAY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS- cantlnued FOR THE YEAR ENDED 31 ocfoBER 2023 ii. aiEDITORS.. AMOUNTS FALUIIG DIJE WThMIN ONE YEAR 2023 2022 other credIt￿5 1,26B 8,035 1,475 6,800 9,303 8,275 MOVEMENT IN FUNOS Net movement In fvnds At Vll122 At 31110123 Unrestrlcted fund General fund Falr Val￿ reseNe 962,918 410,Cfj5 111,7361 60,000 951,IB2 470,065 1,372,983 48,264 1,421,247 TOTAL FUMDS 1,372,983 48,264 1,421,247 Net mwnent In funds, Induded In the above a￿ as follU￿5.. IncomirvJ re9)ur￿S Reswr exponded Galrbs and losses Movement In funds Vnrestrlrted fund• Genernl fvnd Falr value reserve 33,401 145,137> (11,736) 60,000 60,000 33,401 145,137) 60,000 48,264 TOTAL FUNDS 33,401 (45,137) 60,000 48,264 CompJrot1v￿ for movemert In fund• Net movement In bJnds At IIL1121 At 31110R2 Unrertrlct•d funds Gerral fuThJ Falr vak reseNe 966,912 325,065 14,024) 85,000 962.918 410.Q65 1,292,CQ7 80,976 1,372,983 TOTAL FUNDS 1,292,007 80,976 1,372,983

THE UNDSAY FOUNDATION NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 31 OCTOBER 2023 Iz MOVEMEpif IN FUNDS- continued Comparatfve net movement In funds, induded In the ab)ve are as f(Alows.' Incoming resources ReSoUr￿S eypended Gain5 and Movement In fvnts UnrestriLted lunds General fund Falr volu2 reserve 36,125 140,149) (4,024) 85,000 85,000 36,125 (40,149) 85.000 80,976 TOTAL FUNDS 36,125 (40,149) 85,000 80,976 1% RELATED PARTY DISCLOSURES At the balance theel date the the chaty ¢Trved a tr￿tee £26812022- £474). COMPANY LIMITED 8Y GUARANTEE The th)nty Is a ¢Thipary nmlt8J ty g￿ry￿re£, In the event of the charlty bdng wound Upi Ilabllty In resFect of the guaranieels Umlied to ÉIO per memter d the dwrty. -12-