CODVJJY T¢￿$¢￿10n tsumber. 06706212 The Friendship Circle (UK) IA ci>mparyy iirw"t¢d by wr8Dt¢¢l for the YearEth 31 D￿C￿￿2￿23 Goth Levy BA. FCA GoTdoD Lewy Li]nital Suite 5. 4th FI￿r 3 Utiivetsal Squ&c Matt¢hestet. M12 6JH The Frieud5bip Circle IUK) Contents 2to7 io Balance Sheet Notrs ￿ th¢ FillatKiai Statrttwnts 12tol9 The Frlend5hip Circle IUK) Refe￿nCe and Admill￿tIve Detalls TnEJte Mrs Mireille LJi)]LS (￿s18￿e￿ 31 De£ember2023} Rthbi Antknny JoelJaffe Rabbi David Jth MrPhth"p Pjnk MrJeremy Colematt (atwillted I SeJkekn20231 Ziona (4y)illte411 September 20231 Setrttsry Prkndp￿ Offlte 72 Smgleton RD Salford M? 4LU Suit¢ 5. 4tb Fk 3 Universal ￿U3[e M12 6JH Con￿2￿Y R¢glstr2llon NuDther 067￿212 1135828 PO Box2027 PatkJalld5 D¢ Ha￿illa￿ Way HoM¢b BIA 4YiJ Jndependent Exather Gordon Levy B& FCA Suit¢ 5. 4th Fl( 3 UnÈver5a] Squat¢ The FrieDdship Cfirele (UK) Trn5tets' Report Referellce aDd admyJistrdtiv¢ details are slb)wll in the thdule of rnembct5 of th¢ trf)ard and prof¢ssioDai Trn$te Th¢ tDJst¢es the ¢barity d1￿8 the pul￿] wue as follo￿.. Mireille LY0￿ IroigD¢d31 D￿2023} Rabbi Anth¢)Dy Jocl Jaffe Rabbi DavidJaffe Mt Philip Pink Mr Tirrf)thy DetllP5¢y Mr Jeremy colem￿ {aAx*i]tsJ I Seffjem1￿r2o23) MI5 Zil￿￿ HaTllller (app)iLtal I Sept¢mbu 2023) Structsr4 gOvern￿Ce MaweD￿l registet•J at Co]JJp8uitt% Hts￿%e ¢)n 12 Febnwy 2012. AppoiDtsnent by TnLStees Cotwy limited by guaraDtee The Friendsbip Ctrele IUK) Trnstees. Report Chlef Zie¢Dtfve Offl¢trSt#tethEnt 2023. we celebTated i>ur 15th the the￿ "15 Years of FTi*)dsbip' n1EDi￿ tw ail Th¢ orgawswion bas m8intaxtied its Btowth tAj¢Ctory. witb t[￿bErshIP Iising to 174 and volurlteers to 160. in 2023. We coowjue to *)batyce the lives of our maDbeT& ch8n8e perceptions, aDd in¢lusiv¢ inclusiviry by creaiiog opt￿mItieS forthtr]nemkn to actively participate in 5)WO8ue life. We expalldAlow provisiorl for *ella8us with anew teEll club tsiknredtothe neaL5 Of￿￿$ aged 13 to 18. At the etmi of 2022. we faced ormtiooaj cha]lrnges th* to iDad4uth 5pxe. Thi5 ￿SolVed ijj 2023 by our ability to de]iver proyarns sustainthly. In 2024, *t plall to continue thi5 Browth by eX￿￿th￿s (N PDtential ¢xtaDal SUpr￿>rL Oblectlvey and actlvll Objects qnd47iArs Sunuw of the Objttts ofthe ChaTity&s set out ints8ov¢rnmg Objeu I To PTomoi¢. for th¢ b¢ttfi¢ of the iti]Jknitallts of Greater Mxnchester and the suThoundmg area th¢ provisi￿ of facilities forrecre8tion orotb¢r1¢19Jre ¢me LK¢Wioll of iDdividua]s who bave need of such facilities by reason publi¢ ai in the intrrests of s(tia] vKIra￿ a]Jd with the obj¢it of the condiooD of life of the said Obj¢ct 2 surrouoding aod ro pmvide relief f[0￿ fillallci￿ hardsbip and social andlor economic disadvaDtsg¢ and to advaDce Ebe education of its ttsidellts of all ages and ill particu]&r to prnvide op[rt)r￿titS for the &fo￿￿entiO1￿ r￿Idellts to psrtictpatr fully in the ]ift of the cott[D￿ty in wbich addregs alld alJevi&te The Frfendshlp Cir¢le IUK) Trustees, Report of tht rnaiii attivities ID relation tothe5e 4*jects We work ¢](￿[Y with th£ T￿idential care orgsDiWiOll5 in th¢ Gr¢atrr MaDcbcsr¢r area w fill any gaps they may Spor¢ FItDes5 and WellbelDg . a fulty indu5ive ply*cai gaivity pmgr8m0￿ ettab]itiB our members to get active and itDprove theirhea]th alld welibcing. SO¢1￿ 2nd R¢creatIon￿. Fun days aDd rughts ou¢ forow Menli￿ w lty)k fotwrd ro. Skllls and Hobbies. a bolisuc progr￿￿ w be]p to fityj jtieatiitig attd pw alld allow them to express thoughts alld feelings th￿ find difficu]t to put into words. Jewish Ijfe *nd Ob5ervallce. our are able to fully [￿iCip￿tr in Cotntll￿ aDd religio Dts•blllty Edu¢*lknD. Inspi￿ Cbildreo to see ityoud disability alld becoll* accotillg. Tttn Provljloll. A weekly trp)ys alld ￿￿$ tets Club whith provides a s￿1&1 and 5&fe sP￿e fortttnage aDd Birls with th"sabi]ities ￿ try ttew activiti¢& bave full a[￿ forn friendshw. One to One Boddy Prograllulle . Pai￿ wkn may be less confident ill a wup setting to comtllUDity vol￿tter$ to develop a ]lleaDillg fricthp oll a 0[￿L(￿>￿e level. they tlli8bt fxe fiDdin8 a job. Volunteerthg Pro2r*m]ne. to eDba]Ke the QDBoin8 g[u￿b (kv¢]opment of ¢)urvoluntea5. Advo￿ty. to ¢n¢fjuJag¢ OUT ttL¢tlllxt5 to advoL* forthell￿1ve5 al￿ have a ￿Oice. ill society EMotIoD￿ and Pra¢tlcal s￿ppOrt. hclpiD8 0￿Memb￿S ¢0 naviBa* their daily lives atsd thents] health ttetyjs. skilJ5 well as rnake llew friends and have We ue contirLu8lly diversifying w offtrirlg to s]it different The Friendship Circle (iJK) Trustees, Report 2023 mark¢O a signifiL* tillDing p)itit ftr Tr Friellthhip Citrle. After an exten5tve 5e4Ech for suitsble premise4 the ¢haTity relocared its offices kn the eo]JJtttUDal IH]ilding by Bnei Akiwa oll SiDgleton Road. This buildiJ8 is ideally sitU81ed for tyjr bEDpficiaTie5. provid￿ atllple office space and all on-site h&ll fi>r tADgdot4 BnM>kvaiq {￿￿¢&¢1 and Th¢ FOun￿l0￿ SUp￿rting their ￿sideJ)ts from both social attd througb our d(N)r& frequency of panicipation have ir6r¢a%d F*rti¢u]ar]y for out day trips aud weekly daytitije dtopitis. Of o 174 membeTh. half attend activiti¢s Nicc a w¢¢K 8nd ODC-third attend over row times a weeL reinforcitig their The dema￿ for practical alld ernotionBI sw ris￿ ¢spe¢i8]ly amth)8 not as￿l8￿d with ￿￿[￿bets. We work c105ely with The Fe(L Paperweigbl Jewisb A¢tioD for m￿tal H¢4]t￿ aad locaj ¢ounsellor5 VoluDteet5 TEZllain ￿￿lat to our service pmvis10￿ with 160 vol￿1￿¢[8 &g¢d 16 Aod 75, supp)rtin8 our tivititt8 attd p￿￿￿5. This year. 44 Dew vohmteer5 joined The Friendsbip c￿le Cornjnurrity, a record The quth.ty aryi suppon provided by ow volullteers have akn ill]pTO￿ eDb2nci]Jg the exccllEllce of our scrvites. Many volwJ*ers go aknve aud on their initiattve to offer the SLLPPDrt and care D¢eded. about disability, proJtr)t¢s a¢¢e&sibiJity. a]NJ encourages i]Jclusioll. Feedback frotD st)xIen￿ parents. a[￿ teacheT5 has b¢eD ovcrWb¢￿1lls1y p)sitive. with all te4¢ILets bejievillg dLe objertives were MCL A biBbJigbt of the year ￿ our iD8UWB] interDariona] trip to LisbtyK ow-a]l abilities- footba]l tra Th£ Maccabi Thunder4 parb¢Jpa*d in the Spxia] Cb*DpioDs League F(x)tball ToutD2menL This rnony ofwhom wisb to paTtt¢ipa* ID Ju￿$h ¢(0D))U￿ life b￿kn.t ktthv IM)w. Our colialx)Tative work wtth sywo8ue5 CQDtinued into 2023. Tbe ￿habb￿ Togetherf. tniwYG Tolle4 oui The FrieDd5bip Circle IUK) Trustees, Report 87Yo re￿I¢d feelitig sigoific4Ltiy itss louely si]Jce joiDtD8 the atKI at least 98% notd 5l8ll1fi¢￿t FIM#hce nearly £445,(Ml) of incoTllC. & cojjsiderable ]r￿Te&se frotn the previous year, aDd holding reserves of £252,(￿. whictrL raise¢J Over£75.(￿ ID NoveoJè¢r. The theme of "J5 Ye4rs of Frielldship. vrt8 cellttal to all our fillthiS￿ iDiti•tives. We cn8a8tyJ I(￿1 $¢b￿ls. shu]s, aod busin¢sxs iti various adivittts to SUP￿1 out effort5, cubLiDatiDg tD a bigbiy 5UCLX55ful fullthaisiti8 dinn¢r at¢Dd¢d by over loya] ¢knor¥ attd volu]]teets. The diuller pto*ided ex¢¢ikni txposuK for donor& Trustecs hav¢ b¢ell encoutaged by th￿r iti¢re•sill8 8]Iwattce and loyalty. won xheme continues to provide lon8.te￿ S￿Sta7￿lilty. witb pledged regu]ar tDWtn¢ in¢rwing y¢aron y¢ar. EKP¢LditUT¢ on dwi"tpbl¢ ￿1VIll¢S ros¢ by £57,LMX) w £479.(XXb. Key facwrs i￿]ud￿J the Telocau¢)DaDd fit-out Exp¢n4Jitw¢ ¢w¢d to lis¢ agaw in 2024. Nottthel¢ss, the remain vi￿1￿¢ ￿V¢￿ th¢ unpr¢diuabl¢ Pmbllt b*we The thLStces confirtn that they bavt cotDplied with the requi￿ents of secuon 4 of the Chariri¢s Act 2011 to hav¢ due regard to thc publi¢ b¢ll¢fit 8wd8DC¢ publi*d by the Cbarity CooynissioD forEngland and W8]¢5. Use VolullteeT5 colltinue ttk be W to service pr()vision and as rnBlly &5 150 voluDt¢¢r5. 8gedbenveeD 16 and 75. aTe thc aclivities and proBt3mw. 31 n¢w voluntr¢rs b2vc joine4 Thc Fri¢nd5bip Circle c{>rnTnu￿ty with a stady of voluntea5 ovcrthe oge of 50. giviDg thetn a r*w Set￿ of puw and me4Dtng. Historically our aim atway5 b¢¢u ty hold 3 rwnths Trxrv¢s ID our gcncrn] f￿￿ts ty cov¢r at least three clill]Rte. This will provide the level of CODfi(kn we need to ensure we are able to contiDue with the provisiorl of our regu]ar Threkly progran￿ll￿ and COV￿ our siaffin8 atsd voluoteer exFxos¢$ 8Dd offi¢¢ costs. It will a150 allow for the ￿Owth of th¢ ¢hBriry. Rt*ppokntll*llt of llldepethdeDt eLqmiller The Friendship Circle (UKI Trustees, Report The all]Juai arorDvcd bythc ofthe ¢harity on 12 sw￿Dber 2024and SI￿d OD its L￿balf by.. MrPhilip Pi MrTitN)thy D¢iDF Trust¢¢ The Friendship Circle (UK) Stxtement ofTrustefs' Re5ponsibi]itie5 Th¢ trustccs also the of Tr Frit￿ds￿p cl￿1¢ (UK) for the Pftrpose& of cOztLP￿Y 18wI a Kingdom A¢countiLg Sta]￿r&I (iJLited Killgthjn GenETaify Acceptal Accouming Ptactice) and applicable law al￿ regulations. th¢ ￿￿te¢S must oot approve the fitsaL¢ial statetuellts ullle5s they aTE 5atisfid that thEy BTve a true and fair view of the stst¢ of affairs of thc Cban'tsblt company atkl of its I[Koll￿ atmi applicatioll of re50U requir￿ w: Sel￿t 5Uitable accounting wjiciesand appty thwn wnsiswrtlytr observe the tnethods and￿]nciPleS the Cbariti¢s SORP.. Th¢ 1Th5t¢¢s aT¢ Twiblc for k¢¢pJng adequaie that art v1ffici￿1 to show and explaitt the charit8bl¢ ¢omp3nYs transa¢tioDs atsd th￿l(￿e Je4$0]Jable aLfUW at aBy time the fillallcial wsitiojj of the charitable company and enable them to Ellsure that the fiDanci31 sratements cotDply the CA)tDPBDies Act 21)06. They are also tesp)Dsible for safegu3tdiDg the assets of the cbantabl¢ wtDPAlly 8Dd h¢n¢e for taking Apprnved bythe ttU5tCe5 of the thity on 12 Scpternb￿ 2W244￿1 SI￿ on IL5 b¢haif by. MT Philip Pink T￿￿tee Trusttt The Friendship Circle (UK) Independent Ex4miDer's Report to the trustees of The Frfendship Cirele (UK) I re[￿ on the accoutsts of the ¢haTity for the year er&kd 31 D￿nE*r 2023 wbich are setow on pages 10 to 19 Respecttve respOn￿1￿1tie￿ oftrwtees •Dd ex￿knr The trustees (who also the directOT5 of the comt*ny forthc pU[F￿￿ of ¢ODVny ]awl arcTC4YOtt8ibl¢ for thc PTepatatioll of the accounts. The truste¢5 WDsid¢T thBt ao audit is not Tequir¢d for this ye4r ￿ serfion 144(2} of the ChaTits&s Act 2011 (the 2011 kn) &nd that an indtpetht exami￿00 is tseed•l The C￿1￿$ gross ICAEW. Having satisfied my8elf thai the cb*tty i8 not Subj￿1t0 wlit uth ]aw and is elipble for Jndepentht examinatiw it is t))y ttsp)llsibility to.. exAll)iT￿ the oca)ullts under 5ertion 145 of the2011 A¢r 14515Xbl of thc 2011 ACL and B￿15 of Independent ¢umlDer'g ret exllmination includes a review of the ampaDy for UK COTwatioll putN>8es. Ac¢trdiD8ly, the charity i5 ￿tell￿AllY exempt from taX8tioo irk res￿ of tti¢ott* or ¢wita] 88iDs ￿e1Ved withiD c*gories covered by Chapter 3 Part I l of th¢ Corporauort Tox Au 2010 ot 256 of the Taxation of ChaT8eable Gain5 Act 1992. to the extellt that i[KOr￿ Or8￿ are applied exdusively to cbaritsble purpxts. C￿h £￿h equlv•leDts Cash and ¢ash equivaltllts towise cash on hand and call (kp)5its, othcr sbon-t¢nD bi8bly liquid illvesttttellts that are ￿￿1[Y crnverthjle to a known of casb ar￿ ar¢ subject ¢0 insigwfiralli risk of chaDge illvaiue. P*Be 13 The Frfelldshlp Clr¢le (UK) Notes to the FIDandal Statements for the Yetr Ended 31 Drfember 2023 Borrowingj rrowiDgs are subse4uentiy csnied at amortys¢d WSL with the differett¢¢ between the pmceeds. net of A¢tiviu¢s ovcr the￿I￿l￿r the ￿levaDf ImDwi Born)Mryw gre C]￿]fied &$ ¢wr¢Dt liabiliti¢$ 4TDltss the ¢batity h&$ all ri8bt to defer settien*ttt of the Jiabijity forat le&sttwelve ttM)Dths *ft¢T the r¢Fonillgdw¢. Fund #trllclu the obi#tives of the Charity. provisions of tbe i￿SUU0)e￿L Financial liabilities and tr4uity itLkn￿ts cI￿lfied accord￿8 to the substrnce of the contractu the ¢harity aftty ded￿1￿8 all of its 1sabtJitiu. All fill￿cial assets atLd Jiabiliti&s arc iDitiaJly Tlleawral at IIansactioii rrfice (including Irallsaciiofl costs). except for thos¢ finan¢ia] assets ¢iasstfi*J &8 at fair vahje thTDugh profit or 1055. which are initially me&sured at fair liabiliry is measwed at the prtsent of th futsJTr p• at 8 ru•rk¢t Ta¢ of int¢r¢st for si￿1]z[ debt ￿StrU0)ellL Fillati¢iti assets and Ji8bitts are onty offset the *&tetncnt of fwarKial p(6ition and OD]y wb¢n there exists a le8aJly enforcrdbl¢ lo set off the recogn￿ atnounts and th¢ ¢b8rity ¢itb¢r to s¢tti¢ on a netbasi4 orto rea]ise thE a]wJ 5¢tt1e the iiabijity simuitantOUs1y. FiDBncial &ssets ar¢ dcrxo8nised whett ottiy wbts a) the ri8bts to the cash flows from the fiDaDcial &55et ¢xpir¢ OT ar¢ bl the ¢batity trnjsfets to allother party substantially alt of the risks alld rewaTd5 of 0￿￿$bIP of the fillan¢ia] asseL or ¢) the cjwity. dtspite h￿illg retaine4] som4 but not alL Pagt 14 The Frfettdsblp Clr¢le (UK) Notes to the FID￿¢1￿1 Statements for the Year Ended 31 December 2023 ¢ffrxtiv¢ irLt¢t¢st ttL¢thL*t. (al The contractual return to lh¢ bol¢kr is li) a fix*J anyJutiL Ill) a P￿Itive fixtyj rate ora Ntsitive vaxiable ttte. or (iiil a combiJ]ariorL of ￿p￿i￿ve or i Jwtive Y¥t¢ and a￿tive variable Tatc. (bl Thc contract may pmvid¢ for of the ptill¢ipal ot the Tetsjtn to the holder Ibut uot Ix)thl to be lin￿1 to a single r¢lewt obsemble i]Jdex of geneAi wi¢e illtiation of the in which the debt (cl The contract tDay provide for a d*ern)inable vaTi*ion of the rebm to tlLe holder dutillg the ]iFe of the iDsm]men¢ tThvided that lil thc ll¢w rat¢ wisfirs ¢onditioD {al aod thc vari￿10￿ is Jjoi colliin8eDI on cverlts otherthaD11) R ¢bao8c of a variable ra*"12) w pttrte¢t the boldet a8attist ¢rnJit thteriorntion of the issuer. (31 ¢han8¢s in l¢vi¢s appli¢d by 8 ¢etttra] bsok or arisitig from Cbaws itt relevwjt th￿lOtt or law,. or{ll) the new ERte isll Totket rnte of inwtst wisfies ¢ODditioo la). (dl Th¢re is no conttactuai provision that coul4 by its tetms. rtw]t tD th¢ holdcr losillg thc wincip81 amoullt or 8Uy ￿tereS¢attributsb1Cto the cutrcnt pai￿ or prÈorperiod {el c￿￿tra¢b]a1 provisio￿5 thatpenDit & issuer to prpy a dcbt instrll￿ orpern]it th¢ boldertopllt it back to the i$5U¢t befotc ￿ati￿tIty are uot colltill8¢llt on future evellty other than to protect the holder against the credit deierioratiott of the i&sutr or a cbats8e ￿ ¢olltroI of the i55uer. or to Pro￿t tbe holder or issuer against chÈD8es ID levies appbed bya Cetttralba￿k or*istDg froTll ¢haDg&s in kntsxation orl&w. (Q Collttzctual provisions Jjjay penllit & extensi¢￿ of th¢ t¢rtn of th¢ O¢bt provided that th¢ r¢turn pxraN>lL% la) to {¢1. Dekn iDStnmwnts that are Classifi￿ as pyable ￿ ￿ceivable within one year on initsal rtOgDitioll wbith to be paid Trr tec¢iv¢¢L n# of atfairvaluc thrwgb profil orlc6s. (which may be titll I￿$ ¢ publicly ttad•J or tbeir fair value is reiiabty measurthle) are rneasur￿ at fair value through profit or Ios5. a¢quited foT COJLsideTrtion includw the issue of sbares for ttwer re]ief. cost is 1]￿Ured by refeteDce to the nominal va]ue of thE shares i￿1￿1 pl￿ fair value of other considernioL Any premium is i8Dore Page IS The Frlendshlp Clrele (UK) Notes to the Flnanclal Statements for the Ye*r EDded 31 DecetDber 2023 Derivatives lte initially recow¢d at fair val￿ w the da* a thriv8tive co]Its￿ is eJIte￿A illto 8nd 2re subsequently re[[￿￿Ted to their fair value tel￿￿% dak. The Tesu]ting gaill or 1015 is TEWBlli5ed tn State[t￿llt of finBllcial acttvities tromaiatrly uo]ess the derivative i8 desigtatsd 2]Jd eff￿tive 2 hedwg D8tur¢ of th¢ h¢d8¢ relatioLshtp. The b¢# cvid¢n¢e of fair vah]c is a qwted price hr all identical a&SeL in sn afflive DJatk¢L Wh¢n quoted wi¢¢s ar¢ unavaiiabie. the wi¢¢ of • r￿etst trau$aCti￿ for an IdEllti￿ provides evidence of fair vaiuc as lorlg 85 there has not be￿ a siBtiifi¢4ut cballge ill ecor￿C or a sigllificaDL ]w of tim¢ sittce the transactioD took place. If the 0)￿¢t is ttot artive a￿] TWellt tra&sKtioTLS of arl iderltical &SEet OL th£ir ovm are fnDd Totsl 2023 CeDtral 2022 370588 28242 370.588 28242 286.908 53,140 Gift aid reclaimed Grattts, ill¢]uditi8 ¢apits] ￿t￿ts. 10298 10298 34.415 409.128 41V).128 374.463 4 1DvesimeDt IDton Tot*i 20ZI Total 2022 Intcrest receivable aDd $tmil&r uJ¢(AJJ¢: 641 Page16 The FrlendshEp Cir¢le (UK) Notes to the FingD¢ial Staiements for the Year Ended 31 Deeember 2023 S Other Inco]ne Totsl 2023 Total 2022 GeDeTh] IS.(￿2 18.197 15.062 18.197 7.026 33259 33259 18.597 6 Ewdltsrn on eh*rh*bk xctlvllk¥ fllDds Totsl 2•23 Totsl 2022 Not¢ 446J29 32,578 446.329 32,578 421,855 478.SYI7 Acttvlty 478.907 421,855 TotAI 20 2022 Wages & sa]ar¢es 277J74 3.829 13, 6209 8,838 14.159 5(4) 3JgY 2.872 34.IX)i 479 98.081 785 14.490 277,374 3,829 13.9YK 6.209 8.838 14.159 5(N) 3,3 2.872 34.(X)I 479 98.081 785 14.4 274,648 3.167 11.6fr) 3,962 3214 Rent & tst Utilities Offic¢ r¢lo￿tion cxpcnsrs Co]nputer & IT 8.445 i]JtillB. wstsBe & detivcry Fundraisitig & tllthtill8 BaDk charges 1,422 38.079 1,016 8.226 PEofesst4)lla] fees &¢0￿￿1￿ 478.907 478.907 421.855 P•8B I7 The FrieDd5hip Circle IUK) Notes ts the FiD#D¢ial Statements for the Year Ended 31 Deeember 2013 7 Th1gteeJ rtmuDtradoD abd Mrs Mlrtffillt Lyotts Mrs MI￿111e Lyolls rBceival of £36￿￿{2022. £39.6941 the ￿[. the charity. Staff tosts The ]xx)uthiy avallge nuTnber of F¢rsons liocluditig senwx teatll) ewloyai by the cknrity (huwg 2023 2022 Totsl ¢mploy¢¢s 9 Credltor¥: *moTAllts l￿dthe Tvithim One yur 2023 2022 Chber lo 9,869 10 Credltors: *mourtts f*llillgdue *ft¢T OD¢ year 2023 2Q22 25.778 P4e 18 The Friendship Clrcle (UK) Notes to the Flnanclal Staternellts for the Yw Ended 31 December 2023 11 Futt B￿￿￿¢* at31 December B*J*llté xt i Jxlluary 2023 ruonr¢¢s eipended 2023 Unrestricted funth 28624 444.82 478,gYI7 1252,167) Bthnco at31 B•l•Dee ￿ I January 2022 rea0￿ceS twdtd 2012 Unreshlded fynds 314.401 393.701 421,855 286,24 12 Analysls of Det AJXty betweeD fllknds UDrestyl¢ted fuod• Totsj 252.167 252.167 13 A]￿lYsIS of net fu] At l At 31 December 2023 2023 C￿h tiow C&th at bauk and inhaDd 321,894 (69,727) 252,167 Net debt 321,894 {69,727) 252,167 PaBc 19