CHARITY REGISTIiATION NiJMBER: 1120878 The David and Claudia Harding Foundation Unaudited Financial Statements For the year ended 31 December 2023
The David and Claudia Hardlng Foundation Finan¢lal Statements Year ended 31 Deeembtr 2023 Pag• Truslees, ann rep)rt Tru51ee5' re5ponsibilib.es statement Indendent exami¢8 report 10 the trlee8 stalennt of finantial activieS Slatetnent of fInaal position Slaternenl ol cash fl Notes to Ihe finanual Stat&rnts
The Davld and Claudla Hardin9 Foundation Trustees. Annual Report Year ended 31 Decernber 2023 The trustee5 present ttEir teptsrt arKI the unaudited finarrial $18tem8nls ofthe chaty forthe year wded 31 Detber 2023. Ref&r8n¢e and admln(8tratfj¥e dotsils Reytstered charity name The Dawd and Clathjia Harding FouThYation ¢harlty re918traUon numbgr 1120878 Prlnclpal offico One Hoopee5 Courf Knightsbridge London SWJ 1AF The trustO8S Mr D W HardirvJ Mr5 G Harding Mr S Lindley ITopen¢j8ntOxornIn0r Sy5an SeafflHn 8A FCA CIOT SayaTS Accountants Ltd Gresham House 5-7 St Pauls Street Leeds LS12JG Struclurp. governancèand managèmant Gov8rnlng documert The David and Claudia Hardlng FourKJation lts"FoLnd8b)nl kg gover by 8 trLBt deed dale 10 )USt 2007, as varted trorn "rrE lo tme. ItrE Trust Deed'l at¥J gIsted as a charitywiih ts Charity Commwion wrth effectfrom 17 September 20)7. AppolntmBnt of tru5t•BS Mr and Mrs HardiTrJ h8ve Ihe pNpr to appoint newtTuslee5 at aTry lirne. Tn0& Inductlon and training Newtruslee5 are brfèd on Itir 81 Obligatio urthT chaiity law. the cmlent of the Trt Deed. the corrrrittee aThJ d10n makiry processe5 and recent financial perfornance ofthe Foundation Organl¥tlon structu The board of Trustees Ilhe'Tru5tS"l. whi¢n ¢an have uptfy 10 tYmbers. admlnbiefy the Charity vllth assistsn¢%. a$ wuir8d. mana9emwt The Trusiees have assessed Ihe major risks to which the Foundati is expos&Y, in partKular thos8 related to Ihe operations finanTr of the Fgundaiion. SLth ats fraLKJ and error, and ar8 $atL%fied thai systems arè Sn place 10 mitvJ8te the exposure to major nsks. ObJectlv8s and actlvltl8S The objects of the Foundation are to make donations out of income andloi eaprtal. al the disc11 of IfÈ Trustees. are eXcINe for charitable purposes in any part of Ihe workl. The Ttuslee$ may, ai th&rdi5(xEbDn, forthe period of 21 years from date of ts Trust D8ed, accumulate income generated by IIE Founllalion withwt wqudice to their right lo apply the accumulated income in any subsequènt year. Th? alffts and oblectlves of the FoLmdal]on are lo Prod8 fin8ndal support lo charitae caus&5 that the Trustees expre5S a Wish t0 5UPPOrt. Decisions are made by thè Trusiees in ordanGE with the Ttust Dd. The Trtee$ have rIde aTh1 have regartt lo the Chanty Cornmissrfs gera1 gLdance on publlc bener Achievemènts 8nd perfomian¢8 In the last period the FDundatI( ha5 tnade datiOnS lo approxim8teW knenty charities 1th dnier5e purp(w totslli £1.143.331 wilh a fow5 on edwion. cutture and the arts. The Trustees are ol the opinion that the donations have o)ntributed 10 the ObJ'e¢tives of the rdevant charities 8nd have. therefore, benefited souety as a whok.
Tho David and Claudia Harding Foundatlon Tn08. Annual Report (continuorfj Y•ar •ndod 31 Docembor 2023 Flnanci81 rwfj8W LlJriThJ year Foundation made donatiDllS of £1,143.331 12022." t688.0881. (erall a deficit of £405,809 was made12022". £927,322) and the Foundalion has fvnds of É887,89812022". £t.293.707) available forfLrture donath)rs at the year erKI. This cOrtuteS free seD{e$ as all funds ofthe tharity are unrestricted. Invostsnant pollcy th regards to InvestriwL Ihe Twiees may appty any TriorEy to be Invested In the pur(ase of or at reast upon ItE securrty of SU[ 5hare5. Stocks. fvnds. securrties. land. building. thatteL% or otr invÈsltneTrt5 or propety of Nthalever nature and wPÈrever Éiluate and WhFEr invohriThJ liaiNlilies or produun9 inwme or not as they Ihink fit. so that they shall have the same PO¥%Ers to appty lo te invested as iftsy WEre an absUte be1claI ovmÈr. Al theyear end the funds vere hdd in cash. Roswos pollcy 11 is wliGy of Ihe Foundalion Ihal unrestricteo fun(ts vthich have not been commitred for a speLTfic tse 5hwkl be positwe al all lis. The TDJsl8es conslder that reserves ai this level will Ènsure that they will te able to continue ts Foundation's rrent attD1es consideratron is gDien lo ways in additJOn funds may be raised. As 01 Ihe year end uryes1rIed fd5 thich had been commiiled lo future donations totalled £632,303 lincluded wilh cre(&torsl. IrKottE curTerrtty corrES fr(X Mr and Mrs HardiTrJ and thi8 fuThJirKJ Is experte(t to Mr and Mrs Harthng will provhje f(ts to meet all lutwe donatio aTrJ charty njnnlng rfreqU1r. Plan5 for future period5 FourKJation's grant making adivities for future period5 wl1 f[u on chitable donations In suK4)ort of sc*rte. eductition. Irf0 learning. cuhure and the . Th8 Iruslees. annual reportwas 8pprove& on.. . . ., .................. an(1 grd M behalfofts board oftmste8s ty. Mr D WHardlng Trustee
The David and Claudia Harding Foundation Trustees. Responslblllues Ststement Year ended 31 Decembèr 2023 The trustees are responsible for prepang the trLEtees' report and the financial stalements In accordarKe viilh apwicabk 18W and United Kingdotn Accounting Standards (United Kingdom Gener31ty ApIed Accounting PrdGticel. 14 applicable lo charittes in England and wa requires the Larity tnjstees to prepare ststemenls for eath year byhich gwe a tTue and falr ¥W of the stste of affairs ofthe charity arKJ of Ihe incominy resr¢e8 and of resources. of the charity for that period. In preparing these financial $tatemen15. Ihe tnA8lees are rÈquirerf to." Sdect suNaNe accoL¥)ting policies and then appty o)n$15tenlty.' ¢Jbserve the nihods and winupks applicable Charilies SORP.. make Jnts and accounting estimatss that are reasonatrle and pNd8nt', State wneiner applicable UK Accounting StarKlards have been fdltxd. SLé)iect tu ally material departLwes dL%do&ed and expbined in the financial staiÈmenls". preparn the flnan¢iai 5tstemenls on the going conrrn ba5r6 unless it 15 apPrOale to presu t1 the charfty 11 continue in business. The trustees ¥È$pwtsib* foT keepiTrJ adequate attounting record5 thal are 5uftiu8nt to show and eXaIn Ihe charws transactions and disdose wilh reasonable accurary al any lime financTal position of Ihe chaty and enablè tM to ensur8 Ihal t financial statetnents comply with the CharFbe5 Act 2011. IIE applicab Ch8ri1ies (Attounls and Reports) Regulations, and wovisions of Ihe TrLBt Deed are also responsible fLY safeguarding thE ets of the chanty and hence fgr reasonable steps for the preverrtion and (letectTr of fraud and olher itregularilEs.
Th• David and Claudia Harding Foundation Independent Examlnerfs Report to the Trustees of The David and Claudla Hardlng Foundation Year ended 31 December 2023 I report to the tru8te8s on my examthation or the finand81 statemènts of The Davkl and Cla1[a Hardlw Foundation (Y charjty'l for theyear &ed 31 Detsmb8r 2023. Rospon81bllhlgs and basls of raport the trustees of the charity you are responsi8 for the preparatson of the finanryal ststerrErts In accordance the requirements ofth8 Chariues Act2011 Ilhe Act7. I repLYt In respect of rny examination of Ihe charivs finwual glatemenls carried under Secti 145 0¥ the 2011 Act and in canwng out try examination I have followed all the applicaEAe Direttions given by Ihe Chariiy Comm$1 untsr section 14515)Ibl of th8 Act. Independerrt examinees statsrnent Since the chafjty's gross Income exceeded £250.000 your eKamirer must be a member of a listed in section 145 of the 2011 Act. I confimi that l am qualffied to undertake the examination beiause l am a metnber of the In5bttrte of Charte[1 Accwnlants in England ar Waks IICAEW). %4i¢h is orE oflhe listed bodies. I have Corneted my exatnination. I confirrn Ihal no mHlerial mtet5 have 10 my atterrtion ID conrectw wrth tt examinabon gIr( m8 C8U88 to b811eve that in any material re5Fed'. accounbThJ records were not kept in respect oflhe charity a5 required by sectim ofthè Ac( or the findla1 5tatemeJts do not accord those re¢ords: or thÈ finantial stalennts do compty th thÈ applicable requYÈmènts concerning IIE fotm and conlenl of accounts set out in IIE Charibe5 (AccOts and Reports) Regulalions 2008 other Ihan any requirement that the a¢Cots give a'true arxj farf viewwhich is not a matter cortsIde as part of Hn independent exanwnalion. I have no concems and have come across no other matters In connection wlh the examination to Ythich attention Should be drawn in this teport In order lo enable a prar rerstandIng of Ihe accounls to be reached. Susan Seaman BA FCA CIOT Sagars Accountants Lttl Indeperxlent Exami¥r Gresham House &7 Sl Pauls Street Leed$ LS1 2JG 14-oct-2024
The Davld and claud Hardlng Foundation Statement of Flnanclal Actfvltles Year ended 31 December 2023 2023 Unreskncted funds 2022 Total furKJ$ Total fund5 Incom8 aftd •ndo*Yn0nts Donatio and legaTre5 InvestTTEnt inc(wne olher IroMe 885.000 46.689 .(J)o 48.689 15.088 Total income 931,689 931,689 17.734 Exportdlturo ExperKliture on ¢n$titable 8ctMlies 1.337.498 1.337,498 945.056 Total expenditure 1.337.498 1.337.498 945,056 N•t •xndItUTe and net movomont In funds 1405.809) 1405.8091 1927.3221 Raconcsliation of funds Total fijnds brought foFward 1,293,707 1.293.707 2,221,029 Total funds carrfod foThrdrd 887.898 887.898 1,293.707 The slaleTr£nl of financial act711e¥ irKlude5 all gains and losses [x)gnised in year. AJI Inccre and expendrture derfve from coniinLing actniities. The note8 on page5 8 to 13 form part ol th650 flnanclal statomet)ts.
The David and Claudia Harding Foundation Statèm•nt of Flnancial Position 31 D8cèmbtr 2023 2023 2022 Not• Currem assets Deblors Cash at baTh¥ 8nd in hand 15 15.S47 1.537.971 11.878 1,775.042 1.553.518 1,7.920 C0. amounts lalling du?wlhin oneyear 16 1465.V201 1431,2381 Not currenta559ts 1.087.898 1.355.682 Total a588ts less Current liabilthe¥ 1.087.898 1.355.682 CredltTh5'. amounts falllng after more than oTho year 17 I200.0) 161,9751 Not a880ts 887.89B 1,293.707 Funts of th8 charfty Unrestrkled funds 887,898 1,293.707 Totsl chartty funds 19 887.898 1293.707 These finanual statements %%Ère appro%*d by bo8 ol Injstees 8j auth0ri5ed fDr issue on ).o/.?/.L.+.. a1 a soned behalf of the board by.. Mr D W Hardir Tslee Th8 nots8 on page8 8 to 13 fonn pHrt ol thBSO Ilnanclal statèmgnts.
Tha Davld and Claudra Harding Foundadon Statgmgnt of Cash Flowg Ygar ended 31 D•cèmb•r 2023 2022 Cash flows from opotsting activ95 Net ex4Enditure 1405.B091 1927,322) AdJ"ustm8nfs for (Xher interes1 reCeiVae and sirThL8r Income 146,6891 115,0881 CheffJ&& In." Trade and othÈrdebtors Trade antt other credilo 13,6691 172.047 1242.2341 Cash generated from cperalions 1283.7601 11,195.497) Intest re 46.689 15.088 Net &45h used in operabng acbvittes (237.0711 11.180.409> Net decr? in ta5h and Gh e4uivalents Cash 8nd Gh equivalknts at boglnnlng Dt year Cash and cash e4ulval•nts Ht gnd of yoar 1237.0711 1.775,042 11.180.409) 2.955.451 1.537.971 1.776.042 The notes on paBe5 8 to 13 fovm part ofthesg financial ststwnènts.
The David and claudia Harding Foundation Notes to the Financial Statemènts Year ended 31 Decernber 2023 Gela1 infOaD The Da and Claudia Harding Foundation is an unln(xJrporaled ¢hartly registered In England antt W81es. The ldres$ of IfÈ prlnclpal office is One Hooperfs Cout. Krlghlsbridge. London. s 1AF. The Foundabon cortslrtules a PLknllc be151 enty as defined ty FRS 1D2. Slatsm•Tht ofcompllanco financ1 $tatemÈnts have been prepad in compliance yh FRS 102, The Finanual ReporbNJ Standard applicable in I UK and the Republic of Ireland,, Ihe Stslernent of Recommended Practice applicable lo charibe5 paThng their accounts in acGordan wlh the FinarKial Repotti Standard applicaNe in the UK and Republic of Iteland IFRS 1021 (Charilies SORP IFRS 121) and the Chatitie5 Act 2011 TIE accwDts hawe been prepar lo grve a and fair Mew have depart from Ihe Chantres IAtcounts and Reports) Regulations 2(rt18 only to the Èxieni Nure(f lo provide a true and fair This departure has involved follo%wNJ Charities SORP IFRS1021 rather than the Acwjnling 8Th1 Reporting by Charptie5.' Slalernent of Recommended Practice effectwe from 1 Apnl 2005 which sinc been A¢¢oUnn9 pollclos Basis tsf prèparation The finan81 slalwnents have been wepared en a goiry Conrn basis aThJ under hlstorfcal u)st convtnlion. as Modffi by the revaluation ef certain finanal a5sels measwed at fair value throwjh or expendilwe. The financial stat8m8rts are prre in sterlno. which i8 Ihe functional curmcy Dfthe entity Golng concom There arÈ no material unt£riainties about IIEcharWs alIty to conbnue. Judgements and k8y 8OLtrces ote&tlmion yn¢¢rtainty The prèparation of the finarval ststernenls requires mana9erfrrt to make judgemenls. eslimales and assumptiorts Ihal affect the 8mounts reported. These eslimales and judgemenls ar2 continually reviewed are based on expertn and other factors. induding expectations offuiure events that are tÉlièved to be reastsnab urthr ItE drcumstas. Forelgn currenc108 Fowgn cwrenry transa10$ are recorded in the fundional Currency, ty appiying tre spot exchawe rate as at the d8te of the tran88Ction. Mortary assè15 an(t liabililies denominated in f9n cutrenaes are translaled al the eXCe rate rulirKJ ai worting date, ryth any gal or kjsses trking taken to the stalemenl of financial actiwlies. Fund accoundng Al Ihe (tharws furKls a unrestricled. the tnjstees being free to use these in 8ccordanc8 th the ctharf18b oty'ects. Incom8 Al Irome is induded in Ihtr staleTnenl of financial aclivrties en entitlement has passed 10 Ih& Ghatity. rt k5 pfL)abk Ihal the economic benefi15 associated with the transadlon wll 11(M 10 charty the amount can be rellabty NasUre. Incofflefr(xn donations orgrants 15 ¢CnISed vttEn tr*re ts ewdenGe of enlilleuEnttothe grft. recdpl is probable and its amount Can be measured reliabw. Inwne from investments is recognk5ed lthen receNat4e and tre amwftt ¢an be measured rdiably ty the d)8rty.
The Davld and Claudia Harding Foundation Notes to the Flnanctal Stst•m•nts (Conllmied) Year •nd8d 31 Doe8mbar 2023 Accounting poliEips fcontinuedj Exndule Expenditure is included on an accruals basis. inclusNe of VAT. abilities a recogni5Ed as resource5 expended as swn as there is a gaI or rtructive obligation commth"ryJ the arty lo the expenditure. Chanlabk dongl10 s payrnents made lo third pathes n the furtherance of ftE charitable obiects of the fouThlalion. &NJle or mulli-year donations are accwnied for whpn either Ihe retypEnt has a ressonabte expect8tlon thai Ihey wlll reixnfe a donation and the Itustee5 have agreed lo pay ihe donaiion VtN) tA)rtKjn. or thp reGipienl h45 a aSonablE expectation that they recewe a donatlon 8nd ary condition attaching lo the donation outside the o)ntrcé of the foundatlon. lthere don81ion8 are payable afl more Ihan one year and the effect ts material. 8 di%count tale based on Ihe appropriale UK government is appli. The uMThling of this discount rate 15 shobyn as a finance ¢051 and is included wthin support costs. Govemance costs COrnPri5e costs forthe running of the d)8rity ttsella$ an organi%ation. Financial instrufflents A finanal asset or a ffnancial Ilabllity ts recognL8ed only wtty beC0S a party to the contractual WO61$ of the instsurnent. Basic fmanual in%truments are Inth"alty retnISed at It amount receN3ble cf payatle I1r0 any related transaction cosls. unless Ihe arraryemefjl cwslilutes a ffnanong Ir8nsaction. wheie il is recognise(l al the present value of the fulure payment8 discounted al a m8rkel rale of interestfor a sirnilar debt instrLxrent. Current assets and current Ilabiliues a subsequw measwed at the cash or ottr consideration expeded lo be paKI or r1ved arx1 not dL%counted. Dèflmd contrlbutlon plans Contribulions lo def ned contribution plans are recognisèd as an e4ErEe in period in which the related service is provided. PrepakI tontdbutions are rewgnised a5 an asset to eKtent that the prepayment will le& to a reduction in fLrte payrnents or a cash refund. WtrEn are not exsEcled lo seloed wrthin 12 months of tr er of Ine pting date n vthich t ernployees render ihe relaleo service, the liaknlty ts tT¢asuted on a IJiscoLmted present valu8 basls. The UftndIng of the dl$c¢uni is re¢oyrtised as an exrHw in the perio(J in ¥thiL iL are8. Dona08 and J8gacie8 Unre&lrided Funds Totsl FuS 2023 Unrestricted Fund5 To181 Funds 2022 Donatl(ffls Donation5 885,0 8B5.000 Inv88tm8nt Incom& Unresthcted FLnds Total Fur$ 2023 Un$tcle FUNIS Total Funds 2022 Bank Interest recelvable 46.689 46,689 15.OB8 15.088
The Davld and Clau(fia Harding Foundatlon Notss to thg Financial Statem•ntS (coirtlnued) Ygar gndgd 31 December 2023 Other Sncomo Unrestricted Fund5 Tot81 Funds 2023 Vnrestrided Funds Total Funds 2022 sae8 recharged 2.646 Expenditure on ChaiitabaCt(Yycl88 by lund type Unresbted Funds Tol81 Fund5 2023 Unrestricted Funds TotÈl Futwjs 2022 Charhable donations Support costs 1.143.331 194.167 1.143,331 194,167 888,088 256.968 688.088 256,968 1.337.498 1.337,498 945.056 945,056 Exp8nditur ort ¢harilable activit195 by actlvlty type Grant fijnding of actiwlies Support C051s Totsl fvnds 2023 Total fund 2022 charitab donations Events Governance c05 1.143,331 175.569 1.318,gJO 888.439 21.7 Y,911 18,S98 18.598 1.143.331 194.167 1.337,498 945,0 Anaty$l& of support Costs oirire w5ts Staff costs Total 2023 Totsl 2Q22 Gener office 3,580 171.98a 175.9 222.057 10. Attatysis of gr3nts The charty undtrtakes tts charitae aclvlts Ihrough 8bon$ arKI awaTrJed dati( to following irEtsluhons during the period. 2023 2022 Gran15 to individua sere Philanthropy Alliar Univefslly of Potsdam Bute House Intounivers Unwersty of E¢inburgh Unwersity of Cambrtdye DEC Earthquake Policy Exchange Pharos Foundation Bribsh Red Crc6S Harvard Colleg C>tsr donatsonsfo in51itulion8 (under £50,0001 Ukraine Apwal Universty of Bradford Fwndalion for It History of Tolaliiariantsm 193.946 177.370 100.(KJO 1(M),(X)D 50,000 IOD,000 50.orKJ 6(K).000 100.000 50.wo 100.Lh)O 43,331 119,142 100.000 50.000 75.000 1.143.331 865.458 Total grant5 1,143,331 865.458 10
The Davld and Claudia Harding Foundatlon Notss to the Flnanclal Statsmènts {contlwed) Year gnded 31 D•cemb•r 2023 10. Anatysls of grants (continuod) The fdlo¥¥ing donations included abovÈ Yre G(xnmitted to ty Ihe Fwndalion. bLd had rH)I b2en paid al Ihe year end a5 they relafr lo payrnents cwDmilleLI for future periods.. 2023 2022 Univer5tyof Potsdam Policy Exchange Limited ScienTr Philanthropy Wliance 173,398 40D.(KIO 58,904 354.740 IfJ.951 632.302 478.691 11. Ngt•xpgnd(r& Nel experKJitur2 15 slaed after charging11cl1bngl'. 2023 2022 FOren exthang8 differences 12,7261 22.519 12. Independent exjminalion fees Fe8s Payab for Indepdent èxaminatson P022 audit) of Ihe ftnanclal stements Mere £4.980 aTrJ É6.100 13. staff u)5ts duriry IIE year comprises wages and salaries of £148.W2112022." £170.0951. employers Nl of E18,82712022'. £22,4781 and employers petsion ¢x)ntributions of£3.51312022. £5,0751 and an apwerthce levy of £728 (2022.. £8451. Tne average head count of emOyeeS during Ihe yeartsrds 112022". 21. The numberoferry)loyees those remuneration forthe year fel •thin the follo1 bars. were.. 2023 No. 2022 £130,LKJO lo £139,999 £140,rKJoto £149,999 KÈY klanagement PoTronn The key managenEr pet50nnel of Ihe charity comprfse the EXeCe Dwe01(. The total amount of employee benefits(Ir¢ludiry employer pension (x%ttributionsIE by key Tnanagemer+t p8r50nnel their 5ervice5 to the charity was £171.98912022.. £155.1101. 14. Trustee rtmuneralion and expen595 Trlo remuneralorb OT Otr bÈr*ffts in respect of Serv& provide(1 to Ihe charity wve received by the Tru51ees from Ihe Foundatlon or a rdated entity12022- £niD. Ttuslee5 expenses of £nil WEre IUlreA by arxl reimbursett lo one tiuslee, in respect of donations and event costs, dfftng the yÈar12022- £1.5001.
Thè David and Claudia Flarding Foundation Notes to the Flnanclal Statements (conlinued) Year ended 31 December 2023 15. Debtors 2023 2022 PrepayrrÉnls 8nd aCUU IrLome Other deilors 14.325 1.222 11.878 15.547 11.878 16. ¢rodliors- O18111ng duewlthln ono year 2023 2022 ActnlS defèrred irwme So41 security aj olhertaxes Donaiions payable i)ther ueditor5 7,920 18,184 432,303 7,213 7.560 5.385 416.716 1.577 485.e20 431,238 17. Cr8dltor8.' *nountsfalllng duè after more than one year 2023 2022 Donations payable 200,[)0 61.975 Thlovèments in [wed grant CornMitnts during the year". 2023 Granl commitments recogni591011 January 2023 New grant cornmitrnents Grants and donations paid dun9 year Gra Commitments cOgn& at 31 December 2023 478,891 400.0) 1246,3881 632,303 Pehsions and other post retirement benents Deflnod contsSbuUon plan8 Ttr amount recognised in income u eyenditure as an expense in relati to (S&fi contdbulon an$ was £3.513 12022". £5,075). 19. Anatysis of charita+ fund5 Unr68trkt6d Thd& At 31 December 20 23 1 January 2023 Incorne Expenditure General funds 1.293,707 931.689 11,337.4981 887.898 At 31 Decb 20 1 January 2022 IncorTE E¥pendrture Gwer81 funds 2,221,029 17,734 1945.0561 1.293.707 q2
The David and Claudia Harding Foundatlon Notes to the Financial Statemènts (condnutsd) Year ended 31 December 2023 Anatysis of char5tsbl8 lunds (eonlinue UnrEStriGled gerEral funds a availab for at diScreOn of thè tntstees in the lw1heran of 9tra1 charitabk obleclives. Analysls ol Chang88 in net debt Al 1 Jan 2023 Cash At 31 Dec 2023 Cash at bank and in haThY 1.775,042 1237.0711 1,537,971 21. Roted party tran8acU(* DUng Ihe year. professional fees of £5,118 12022 - £5.f461 were Gharged by Gibson Booth Charted Accountsnts. frrm In which Mr S Lindley is a partrEr. A balance of £4.494 wa5 aLs0 owed to Wnlon Capita1 Management Itd 12022 £1.0941. relating lo expenses incurred w beham of the Dawd aNJ cla4 Hardiry Foundab"on. Mr D W H8rrJing has signifi¢2nt Influents over thi5 coTrwany. A balance ofE1,222 wa5 also owed to Mrs C Harding. This has been repaid after the year end. 13