The Charity Regislralion Number is :. 1161508 The Barnes Institute Report and Accounts 30 April 2024 9TEPHENgON COATE8 AUDIT UMITED Chartered Accountants Wesl 2, Asama Court, N?vK4s1g Business Park, N¢wxstle up)n Tyne, NE4 7YO 0191258 7766 Th¢ Bam99 In•tllut• Report and i¢¢ounts lor ihe ypar ended 30 April 2014 Contsnts Page ChAvbty Infumalion Tiust¢•s' AhDu•I P*port stAtement of dlTe¢tor8' re4V78ibFIFU Indwdtht A(￿￿ntOnt'& Report 10 Fuftrfs S¢4f•m8nts.". siatempnt of Flnancial Arthltle8 12 Statement of Financ¢al AGkn'vitieB- Prlor Year &tat•mtnt Stotamjnl ol lot81 r•cognI8￿1 aain8 Io•B•g mo￿*m8n￿ In 13 13 14 R•4thaiioTr r•B•Th• RevenLte Funda Fixed Ass*A funds Inccrne and Expendtturt a¢tount Summary ol fund• 14 15 15 16 16 Balance Jh• Cuh Ik>w stthqnt Note• to Ihe 17 18 The B*mes Institut• Trustees, Annual Report lor th• yoar Vndgd JO Aprll 2024 Thv Iru•t•n w•wrt Ihthy R•ptyt 4ndAc¢ounlB for th? y•ai andéd 30 Avrll 2024. Aef¢rnnoe and •dmlnlstrativ• d•tail¥ Th• ¢h4rltyn•m Th￿1¢￿ nvrte ofthe ch¥ty M:. The Instilut ch•rhys •rniJ ow•lfDn •ndUK &￿rItabl• Thg charfty 15 r•d$tereé In En¥and & W*5 the Chanty Camml•oioTr In Erè•ntJ & Walm ICCEWI wl thartty number 116150a. L•o41 *u¢lw• of th• ¢harlty Th• rharty Is eonWth•d •• • Charftstl• In¢uyr•l•d OfqaTh¢*bon (Clol In & W8lp& Thq gov•rrnng thcum￿I of th• ch•rrty i$th• ¢onsltvts'on cl tho CIO IÈ 8wov•d by th• Charfty ec4nml6doD Ih Énklahd A ICCEW). The goverrung documenl 18 datyd olm￿2015 Th#e 3rE no resliictic*ts In the Jo¥eNing rJxumerrt• on th• opolitan ofth• Ch•rtty c* on iti Inv•itffl•rt paw£￿ oth￿ Ihan tho¥e irnwèd ty Chanty Low. Th• oporatlhj addffts•. lel*ph¢>n¢ n￿11￿1, em•ll and w¢b th• ohwlty **' 15 EMI S11¢rt IM41trAVn. Sund•d•nd Tynt & Wmr. 8R6 7BY Tdiiknon• 07757 156 134 Em•il Addr*M.' info@1Fthrne#￿I1b￿rn.0rQ.￿k WÈb •ddr•M,' th•b•mb•wMtsJrn.otguk Th• TNst••s th off*• on th• dat• the rnpc*t ¥AA Iwowd Axre".. Robwt 89¥ Ronald Scdt Cuthb•rt E•rf Luty ShOp• Jlll H4lDb Th• 8arn•s Instllute Tru8tws' Annual R•port for th• yoar ended 30 Aprfl 2024 The p4i¥¥n* TYu¥tues durTrnll thè •rKl•d 30 WI 2034 :. Th&irw8e&v•ho $eNed os a ifNtt In tht repo￿￿ pqll'od, 8nd, if awA4¢•tla. thdr data6 ol apFdrt¢notrt r Appolni* GwolShlvlLI J&tWL024 Chri*lln• Bur*h•m Cury 0gwr2024 iY104ll024 IYOéPJ024 Ob￿¢ts And •¢tl%4tles olth¢ ¢haflty rh• pu￿0￿89 of th• ch•rlty al *•t out In Iti gov•rnlng docummt Thè pro￿￿10n Bnd fft*piranart￿ ¢rf¥ c?rnrnunty urfre for the u¥¢ of the Ihhatrf•nts ￿ Whilburll and Burroun(In¥ •re•7 vllhout dstsnrton of r￿￿0￿6, or other UFinlorvA. Indudna l•Ètur•a 4knd ela8818, olher forni• of recreaben and I¥￿r*￿m0 DLxupatiorM. ¥￿th thè objefl mwuvlw th• condlllon¥ Df Ill• fry lh8 s¥d Inhabtapts. The maln aclfvltles undertaknn In r•htlon to tho9• purpoia* durtnq th• y•ar. Mony ieoulai ustr COntIn￿tr t¢ us• the 8aine¥ R• v•nui for Ihdr acUw¥o$. hlorTun• •nd W•￿￿g ilo from 5pm ar• Y￿0 booked up, but there l01¢s6 flxed use durfnJYKekthy afteinoons l.iom 1txn. Childrens Fartte• are frequEnt •t wsekonrb. Am9d4'1 confjnuu IN PfAm*8ntienanty rrf CDmmunlty Room, 4th Anoda be¢Dmlng our tènth Iru6tse on J8riuafy 2023. Ner wlde range of imal animds ahd rtiO1181 apprOWla￿ houged, hpo regular foi iwumted Vi￿1￿ to gr¢up ol and adull8. Th¢ smal 8lacent intew41 #hop 1$ In h Isth y8•r of ￿rman&P￿ tenancy as a bArb•tk l& a vclurt••r and w4lchfvl •y• 0191 th8 pr•mlÈ•¢. Th• maln 4¢tlvitlM und•rtak•n duhng th• y•ar to furth•r th• ¢h•dty'8 purpose for th• public b•n•fJt. The TnrntBe'¥ ccrfnvtsto WCtm¢ts th& avwhLN'IIty ol lfvp roht?t4e $pace wilin th• buttd.ng th• gyyn UM. Tho tw¥teu have hod Feqard to th• Charlty CoMpwiM1￿,$ guldarth ¢rn put*"c benell ThtaTraOng Iha activtbs% dthtr charlty. Th• Bam•¥b Inslitwto Trugtaes, Annual R8POrt for tha y•ar onded JO Jyll 2024 Th• ¢onfrlb(rtlon ol volunt••r• durlng th• Y￿r. TnKtue8 arD Indtrbtsd ￿ ak¥ays to th# 8ame8 u8•rJ and 8UPPQrtorn w$70 voluntBor Iheli physlcal a8B18tsnGO Sn bmos ol no8d, r￿Se monoy In VV4rfovs ways for Bames upkoep and tyally k88p profil& atThlo Én Whltbuin and surroL¥ndlng groa8. Th• main achiovemonts and p•rfornianc• ol th• charity during the year. It was hoped thal duirro th18 year, Dur wlndow rndacBment prDl•ct woukl ¢oRlnuE In eamest li we could achleve major fundlnf] fTom the National Lottery. 14owe¥er arfj sb'll Walts'r￿ for first Larnl Reg￿tratIon (the Borneo Inelftulo ha8 nev*rbe6n boughl w sold hl8lorf¢AI dowmentatson doos ntrl rlearty d¥fine ownelshipftrugttseship lor legal pury5050%). In DeGemb•r 2023 it btrcam• elaar that the proce58 had stalkd due to IBnouaoe techni(alitieB in th• offt'oin81 2022 apFlcatlan and lttd( ofijmely reNponse to Ihis inlormtian. ThB applirttkn'on hèd btsen Cancelled and was rMt8rted fi¢Jm kGtJtth. It ¢ontiNlOS tr) ba in tho h8hd$ of ouk Su7h'crtor and gt tho mgrcy oftho Land Rèuisty vtho seem un•bie lo uhdersland the urgancy oflhe 8itu811oTr from th8 Barn8$' point ol ¥i•w . Dewte the abovo t*oblen%, TWO shop dIS￿lY wlndows were replaced ih June 2D23 usino Bames funr15, *ith h8thood doublwlaz•d units. to PT8vant fthher prDblem& wilh oxc86WV• eond•niatiefi in thos• ar848. This part ol Ph•s8 l of th• vAn¢iow roplac•mont prol#ct. In Septembw 2023, a lo¢•1 séml.r•llr•d chartèréd enalnoer and a¥m membèr voluntsérad to ro- •xamin• the •yislng Flro S•f8ty we¢autioM •¢¢ordlng to ¢un•at r•lliil•li0Th8. Th1$ rtsuléd In h1$ •stablshinu 8 cOm￿te new risk assossmenl vAth systémattc plans for necossary work put logether lor immedlale gdlon, lo upgrad8 Ihe system Wlh InGr•ased acc4%5 lo axlbngul&h•r5, nhan¢ed safety siunaoe. cloarty Vi¥¥it4o e5￿P$ routOS, ato, Thi8 comwoh8nsh• wofk, Induding 8eThYice usor training and a tlmetsble fof regular dalty. wee*, mththty annual checks was comp￿ted by jarty Sp￿ng 2Q24 and 1$ now In qenefal pracfkG¢. A gront lo cover a proportion of Ihe ¢06ts was 8u¢ce$wfuly appliad for ITOM Ihe June King Fund. Fivo addltional fjxOnguK8h8rs W8FO Installed uslng •xlslog Sarnes funds. Thrvughouf Ihe year, rnost major 8reos have b86n profe55Ionally r881oied lo exc8118nt decor8tlv• order fvF Ihe bonvlil ol all 5er¥lce usern, Work commonced la51 y84r to r•futh8h th• upswrs gym arèas was ooinWgtud, Inoludlng ratp¢fjllg, YBnov4Yon, le￿￿C0[all￿n and cveFhaul ol èqulpmèrt wifh repl8Gement where necessary. Tho ag8 ot Iha btslldlttg (1905) ¢Au•88 p*r8lslant problem8 wlth dampn•ss, w•t•r Ingf•¥•, Internlttont y*l￿n9 faults, etc. These defeGIs ar* ¢cfflsianlJy ex8mlned and reTr￿dI¢ll whfrn oirecfy ¢Jiagnosed, but tho extrwmo of climate chaiille art cauBlng an InEreased numbar f regular m&ntanaiiGe i6zu88. requlring rnior oveihaul and thlts imrgor finandal ouilay, The dlffertnce the ch•rftyi perf0rn7•nc• duAny th• y￿r ha• m•al• Éo th• benellclarles of the charlty. Thioughout the year, mDSt major ar89s hav? bpen prufossionalty reslored ts) rJecor&ts"v ordor lor tho tsenefft of all service user8. Work comrMnGod l&BI yejr to refurt48h the up$lal￿ gym arejs was ¢ornpltlèd. Indudlng ￿rpetInll, ronovatton, rtrdecoralon and oveth8uI ol eqvipmont, th rapltysgment nec¢tss#ry, The Bames InJlltute TNstees' Annual Report for the year end•d 30 WI ID24 Th• deyree to which th¢ ochl•vam•nts and perforn7ance durlnp th• y••rh•ve b￿￿fIred wldaraoel•ty. The fjondnu1￿ policy of bulhdll￿ maintenftnce en8ure8 that the charity is lo Gi¥rtinué to Ffovlde a Gommunty centre to Ih? Tesedents ol th8 afea. strurtUTrtr governance and minagwTr•nt of Iho charlty Th• m•ihod• us•d to M¢wlt •nd appolnt n•w ¢h•rfty truJt••s. R•tswllment ol trusl••s 19 undort8k8n by lh& fru8tDO8 116 th• need In oftler to ensure that ch*tlty ITUBteO8 ¢olle¢tJv&ty hav• thè n•¢￿ary •￿￿&, knowlodg8 and lor th• ¥ffoCtI¥o Adminl•trallpn ofthe CIQ. HSBC- Th• ￿dI•l Shoprlng C•ntr•, Sun¢vrfan¢ 3R13LE Sto￿￿10n Co•tei Auth Umll•d, Ws•t 2 ￿•m* COUFL Nv*BNd• upon Tyn•, NE4 FYD Accountants Flnan¢lal rnvlew Tho ¢h•rtly* fln•n¢l•l pojltlon •t th• ond of th• y••r end•d 3QAprfl 2024 Th8 finandll p06rtlon of tha charlty al JO Apw 2024 and comparAfjv8s for the PFloi p•rfod, Is morè delwlod In the accounts, Gan be summarl￿d 85 foHows'. 1024 N•t Income 115,2601 (7,n9 Unre¥tricled R•¥enu8 Funth a¥￿1111#fOr1he general F4tip)se• of lh• cknadty 822.770 838,130 Tolal Fund• 822,770 838 130 Fln4n¢l*l r•vlew of th• poslrlon at th• r¥portlng d•t•, JO Appll 2024. Dunng thI&aCcD￿tIThU yoar Ihwj been Ctsm'nuu￿ In*clal $4curlty and we hwo b8en I￿•t¢ ryjlar dyttrdaytsnnu•l experts•È and minor repaifg norm•ty ¢¢¥•red ty roDm hSre. Pollcl•8 on r•••The8. Wg folaln a ies¢The ol Eix months •xr*rtdfftbrè Yor emergencies hav* hiBtoiicdfy triftuted that. if npcesyary, this can bo us•d lor urg•nt malntonanci or upgrad8s at Iho dS8cretton olth Trust8e$. Thè B#m•s Institute Trnstees, Annual Report for tho year ended 30 WI 2024 Goblty CoDc•m The ch8lrty ha5 r￿lewed il& cash Ilow forn￿51& and there i¥ 8 re8gonyble axpectalion that it h86 dequale re8curc881o conthnue in oporatiDnal ttXk*t¢nce ltsr at l•Jtsl Ihe nexl tW•￿e ￿￿nthfj and on th16 baBls tho thartty Is Gonsldered to b8 a gLrfrrfJ ¢tsnc8rn. Av•ll•blllty •nd •doquaey olau•ts ol ••¢h of th• lund• The board ol Iru¥t8es IB s&l$flod thaith• charity's •8u18 in è•¢h lund ar• av4ll•ble and adqu•la to luifil ilB O1￿.g￿￿onS in respert of each lund. O•tAlls of Th• Indop•nd•nt Examln•r Palet J ￿8¥and81 Rsc Member of Stephemon Coakn ￿'1Th￿d. Chartered A￿D￿￿tants V¥•Bt 2. Amm• C•urt BU￿n￿ Park N•KèsU• upon Tyri• NE4 7YD 8tatem¢nt of Trustws, RegpDn8¢billti Th• chaiiws trust••$ ar• rè6poTrslbl• f¢r th• pr¢paritton ol the accounts in *tcordane8 with the tewns ol the cholid￿ Act 2QI 1 and tho Ch•Tit108 (A¢couTrls R•ports) Regulatlon$ 200B. NotrthstBndlng the axplicit requlrement In th¢ oxlant slatuttsry r&gulalJon6,the Chaiiles IAcctsLrnts and R•ptsrt£l Régulatiorns 2000, to prepare the ftnanual statemgnts in actsotd8nrA *fyth the SORP 2005, In viow olth• factthattha SORP 2005 ha$ been wilhdrwn, the Trust8as delerffdnod to Intefprot this i•spoMit4lty as rèqui￿￿￿ them to follow cuffenl best piadc• and prnpa￿ th• attounts 8¢¢0rdlno th th8 FR6 102 SORP Istatgmant of R#¢omn*nd•d Pradtoe for Accounttng and Rèpothna by CharttleÈJ 2019, Applcablo to all accounling pedtsJ6 beolnniftg r aftérltt Jllfiuary 20Yg1. (Th8 SORP), . In p•rfl¢ulNr. cha￿ty law requlres the TnKl88$, ttthey prepare 8CGounts on an 4rciuats baglj, to pr￿al0 finandal st•liiM8nts for aa¢h Ilnancial year W￿¢h give a true and fdr vi8w ol Ihe $tste of affAI￿ olth• chBiity 88 atthe ond of iho nnanotal year of th¢ aviplu> or defidl ofthe tharity. In preparfna those linanclal 8lat8ment8 thvj TriJstBe8 aro requlrèd to :. - to prepare the aecount$ In accprdance ￿7th u￿￿ed Kingdum Genffialfy AGceptvd Accountino PrAclie@ (unl1￿ bvnudom AccDunting Standards and appucablt law)- - $61*tt S￿l￿ble •Kounlng polcieb and apWy them ron¥l*enlty: - mak• ludgements and •stimales that ire r8asonabl8 and prudent., - p￿par• th• finanual ststomnts on th? going concern b#5is It is inappropllate Lo presume that the chailty wlll conunue lft buslhes5-, slate wheth¥r appllrable accounling stsndaids gnd 8t81omnts of rprD￿￿￿e￿ded ptacb"c8 haye been loltowed. subject to 8ny mat•iial d¢partures dltsdosed and explain•d in the finanGi&I ￿atements., The Barnes Institut¢ Trustees. Annual Report for thé year Énd•d 30 Aprfl 2024 The IRW raquir￿ that the tru5tee5 Irojst not approve tho ac¢aunts unlam th•y are BAlsfied that they oivo a tfua and fgir of thè Btatè of affalm of the ¢harty 4nd ol th• 8urplu8 or dèfic4t of th• for the year. Tho Truste•s bre $190 iesponslblo for malThtalnlng adequ*to a¢¢auTrtino re¢ord# wkuch disc1￿* wth tètsÈonaNo 8ttGuracy ol any ttrno the finondal position of the chgdty and wlNeh are suffiawt to ghow and Ox￿31￿ the ¢haiity's Iransaots'ons and enable them tD engure ttiat IhE flngnd81 st8*ements ¢ornply wlth r•Julalons made under tli8 ChaNtleS Act 2011. Thgy are also respDnsiblg lor $4feguan*ing thg 4$sats of Ihe thadty and henc¢ for toking r•AsonatAo Bty lor Ihe pravenlion and detecttan of fraud and olharlrT•g￿atTtltsts, TheTru$tso6 ala *ts Fo6ponsll4#f¢r cont¥nts DI the TTU8tee6' IPPDrt. Ihe btatulLYy re8POn41tskty the Indop*d8nl Examiner in rdalion ltr th• Tru8t••8' r•pDrt w ￿mIl8&to •x4mSrAng r•port •nd on8uAn9 tlwt, on th• fac• ol th• ropDrt, ther• am no mat•rf81 Inc￿81•t•￿d* vAth the flgurnB d#dD88d in the fin8nc4 rhlj r•pDrt w* aryrovèd ty th• board dtnAteas an g Saptthb8r 2024. TfU•toe Tht Barnes Institthe Report of the Indopandont Ex8mln•r to th• TTusts•x of th• charity on th• accovntst forth• yaAI •nd•d 30 April 2024 l ieport to the Trust8ei on my •Karnlnab￿ ￿ iha flnand•l 6tatements of tho Chanty ￿ paabs 12 10 20 for ihè year n4od 30 Awil 2024 vthi¢h have b••n pr•par•d Irj accordanc•wth the ChiTrfJ"•• 2Q11 Ilho And tho FIn8n(#￿ Rèporting 8tsndard 102, leflet*i¥e 1stJllnuary 20161 as miJdrfi•d ty FR8 102 SQRP Istattment of Recommendtd Piectite loy A¢￿￿ntIng and R•portlno * CharfttOBI 2Q19. aprllcatle to all accounting ￿n0d& Onnlng on oi airlr 1s1 J8nuary 20181, (Tha SORPI, wtli$h8d tythe Charity CommlB8lOh Ih W4le6 IWEWI, under hislartcpl eogl cDnvenb"4Jn andlhe 4¢cuvnling p)licie• $et out )n pa#0 19, R••pKth• 1•spDnJlbllltl•s 01th•Tr￿t0•th th• Ind¥￿￿o•ni Examlner I)￿1% ot th• r•port dé8¢rtbod pagtt 8, you, thè chadty'i Tnkt•es. are r•8ponosi4e foi. the prepamti¢)n rfth• finanual ¥latsmgnl$ In occordanGe vllh Iha Ch?rltie6 Art 2011 and cdhei •FfAicable law and￿1th Unit¢d ￿"n￿d￿rn Gantrawy Acc•Ned Acrounln9 Pi•cltC•, aPFllCa￿O to •m4ll•r •ntlbM, ftnd for bdng 8attofi•d ththt tha Ilh•ndA slat•ffl•nts olvo * tru• nd l•lw vS9w. Th• TN8t••s con8idèr thitih• avot fequlr•m•nt ol SedDn 14411) ￿the Charfti•& Ad 2011 (the AGtI not gp&ly, Ind thal Ih•r•18 n¢ requlr•fflonl In th8 Govwnlllg DDcument lor the conduc#nq ef an eoh88qu&no8, the TMste•s have 61•ded that tle ftnarKi41 $tdtements bt subl¢¢t to Ind•pendenl examinii+on. HavSng 8ad8fi•d Ih8lthé finandal 8tatoments av• not required to b¥ Judil¥d urKkn any legal kyp￿li￿n, pr th•M'D•, and iio oli¥tle for indepondMt tsyaminat'on. rt i• my iew)oniitrAlity ID... •) •%im6Th• thè fln*ntl*l 8llt•m*rt• of th• ehaffty ￿Y￿r S•otion 145 of tha Att, b) IrAIDw aprlic•ilo woeadLWaS In thg dv¢n tri Ihg Charify ComMi￿10n wder Jeth'on 149Sllbl ol IheA B•51s oi Independ•tti Ex•mln•i'2 stthmffjl •nd $cop• of work und•rt4k•h l rnport in T•BP•Ct ol rny •xamlnaltN rlth• tharfty8 flnandal sts1￿*￿ts c8rrtod out undar •145 <éth¢ A¢t. In Iwng out my •x•mln•bDn. I hav• fallowDd Ill tho Ip￿4¢41￿• Trr•clJ'on$ by ttlg Ch811ty Commlswon ￿￿￿81 sKlon 14515llbl ol th• Act68itlno outthe dLrtl•s of an In*J•p¢ndent oxaminei m rèlauon io the candu¢lng Dt an Ihd•pendant •x•min4tion. indvw¢*nt n•min4Ivn loview of the 8wounlln9 rKvrd• kept ty Ihe ¢ha*ity tnd Df the ¥y&l9rn4 emloyed by the charty and a eomp•riBon Of the flnancl•l itst•m•nto e8•nt•d ￿4th th08• r•cordB. It alaa Indudd8 conald*r¢ion of AtDy unu•ual or di8drÈUitt im Ihg fin8noo1 staioment8, #Nd see￿￿0 twanatiom you, aB Tru8te86. conuming buch mottwo. Thè puipp8e of the •xIn￿n￿lIon 16 lo lar a• pe$8itl• Ihqt Ihore have been no trfeach*3 pf th)nty leg8latFors and that, on fj te&t ba￿8 01 evi4Jence relev8nt to thè 4mttunt¥ 8nd ¢Jid mad•, th• rtnllnciwl ot•t•man*s ¢omoyvAth lh• SORP. Tht yoetdur¢¢ Un¢Brt8￿vn do FI0￿de dl tho evld8 AUDr41•d ￿ th• Trugt￿& In lh# of th• • that would be f•wlT•é In In •udll, and Inforrnalion ttoys alF matter6 that an authtci wou5¢ corrider in tsriivinG fit on w"rri(JrL The aTrd condurt of Jn audlt goes tQyDnd Ihe limile¢J That •n Inll¢atlE tts all accuuntsng pBriods bagnrong on or after 1¥t Jan￿ary 20191. ITtte SORPI, In F¥vtsr¢n¢t ts the pr￿louS SQRP, the SDRP 2Q05. whlBh ¥fflhdfqWm, notthstsrth"rvJ Ihtfo¢1 tn(It th• oxtsnt Statutory i•¥ul8Uttw, the Chairtl￿ IAcGDunts and R•w)rtsi Ra￿4•119n8 2008 refer eXk41oOy to Ihe SORP 21305. Thki h• done lo &ooord euTr•nt b•Bt pradica. f*Thaniiot itatsmwkn are k*opar8d undor the hi#knricBI coq* aonvenbrffl ortr•noackn vdu• urlM• Othe￿•* ¥tat•dln the r11￿nt aettyjnth.no Oicy notélèl. Th• fiThanci￿ itat•M￿ ar8 yapar8d In SteAing wh1(* h Ih&fvndonal curi*ncy lh¥ rharfty anrj roundvd tr lh• n¢iivs1£1, c¢n¢wn Tli• 1*4rilail• athib•# ar• d•wdo111 ￿ ¢onl"nung gmnl wd and vduntary ￿￿410￿j w•tJTh rwJ•ntsM. A• i ¢Dn8èqu•nce, c￿CoM ￿&18 18 dap•nd￿l on tho fubJr• ftrAY t4 th8aa UnC¢rt•n l￿din9 $tre8wYa. AcGoidn*g, the Tr￿ta¢S have otrrtalnld IDrncaGts and, after re¥lvèlng Ihe fin4nrypJ forec￿ts, the TnMtee• tsao￿lOd th#t, at Ihe lrne of approwng th? hnwcid ¥tst•m•nty itio ippropriat• 1¢ adopt th• ge4w conc•rn bbBii in fAyring th• fin￿¢1* ￿￿•mON0. Othwihanlh•B• m4tt•M, Ihl Truit•¥i ar• Nare of any m4tDrlal uncertmnit•B ebDUt th• thalty6 atiityto conlnu• as a 90ing Lonc•rn. Rl¥ks fvlure 4¥¥umpUon> Th• ¢hafity1$ a p￿1¢ b•nth inmy, Tho Èv•)aratlon c4 tha￿￿and*1 •Taiemahts r8quli•B ￿￿00*Monti¢ m#k*14tdO8mgnts. ¢•trm*tM and B￿￿mP￿"￿9 Ihot affect the 8mounts rtpnrtèd. Thety¢ e¢bmot•• ar￿jUdg$m¢n￿ are cuntirNJ4ly r•V1w￿qd and ¥r¥ b•B•d gn e¥peri￿r• ind otheT fa¢tor•, ind{Jd￿9 ¢xp•¢tsts•M of lutur• •v•nl• thit are Lth'•vid lo bp re￿on•t4￿ und•r th• drtumEt•nC•5. Thv• M k•yludg*rnwts or •Fbrnat¢8 th8t irnp&Lt on th•lnandal siat•m•rt8. PoN¢l•s r•l•tlno ts cat•gDrf•s of Incarn• and Income r•caqnlllon. N￿Ul• ol IDeum• Grwo In¢omo row￿nts Ihe value, nèt ol idclad tox nndOIAeount•. ol ￿TrIld•d lo ¢￿tOM9￿ 8nd rned oul Ir• rt8PEGt thf 0•ryic￿ kYovltJ¢d tc curtcfft•r6. C•twrl•• oflnc4)me InttDm• Iv Income from exch￿￿ traMac*'on• I¢￿tr•￿t IllCL¥n•l and Incom• from no￿0¥￿41￿e trans•clion8 Igft•). Invo¥trn•rt trcom• ind ¢th•p irbwmv. IKofftefTOM exchaEEgetrR*SJt2lons is recoived ty rh& rhtyty lor gC￿￿6 or 9￿Ces under contract tsr there enblemeffl is Aut¥'8ct its luMHlng portorm¥nce rdated condts"aM. The Incwv th8 ch¥ty r￿61¥01￿8 aWDxlm4ldy ITr ¥4lu• lo lh• 9r*vdb or •wv%¢8• •upplièd ty th• ¢h4flty to th* purcha88r, InGrfftfrom • nonryex0h￿gC iy vth¢re ihe d7artty rK*v85 value frorn Ihe donor vIlt￿ul wDTrAthg •qu•I vilu* in pxEh4rs9i Dn4 in¢lud# 4on•lon• of mon•y, gnods 4nd 3er¥ices fr•dy ￿Van ¥bilhout g'wng oquqi vglu8ln exchano 14 The Bame5 Instttute Not•A to th• Accounts lor th• ywr •nd•d JO Aprll 2024 Incfme. ￿ether from ¢¥th4nge or ntrn VXGh1iig? IranB¥cttons, IB recogugld irt th• statirnentrffinjndal ISOFAI a r8cavatle b4%iR, vthen 4 tran6￿Cl.0￿ ar ther ev8f¥t re4th in iner#is• irb the Gh4rrfy'F a80ts ￿ a iedudun In its Iillb'litieg 8nd only ￿efi the Charity ha81•o8l wtEtl•mgnt, lh• inc¢me is probatle and bE meatured fqh'at+y. Incom• 8uty'•ottD l•rm8 and condthom th¢h must ￿ fft8tbetsr9 the clwity is ertsrf¢¢ to Ihp reogurcm 18 not i•ewiÈ•d nttllhe condiJon6 havé met l in¢omB1s aCC￿nI￿d for grD56, bèfore dathcbng any rel¥ad leew ¢r corf8. lor delw*¢d *hd ihoom• T•¢•l¥•d In 4dv•hg• IAthertt torm$ ecydbons ielabng to intme ha¥¢ not been rnet 01 uneert&iity •xlth B• towthethar Ihe ch*rty méot any térmB or condlom cknepwè its cor￿￿. Incorn•15 not i#¢0￿￿¢￿ b£rtlB deleir¢d as a lia￿.1￿ ¢JnOI Illg Dbat4e the t•rms 01 ImpJB?d cin be mel Any kyart that 1¢ eubjecl lo perf¢xMancH•lat•d r•c•ived in ackanca rf dolv•ring the goNJs s*￿¢r9# 18q￿Ted by thit condibon. or 18 •u4èctto unmet conddÉ)n8 wh(41y OUWdè th* oop)trrA of th8 re￿￿ont chority. ig ar¢ountw* fw ￿ a Ilalhllty and on the balanc&&ht#t aB tsafariéd Defeffpd In¢ome Is fèlèaledto Income In th• iePrrffy￿ pwlod in th'ch the perfDrmanco-relat8d or othaf condlon4th•t trmit rocognir¢n mol. When Incomè Trarn • or•fti or ha• not been recogn18ad io thè condltn¢ aprtyng ioth* not bejng thcly vAthin lh• ¢cmtrc4 of th• r•¢lF40rt ¢hiiJty, il 18 &•doa8d a• i ttontix$•nt a¥oet il r•ceiO Thf th• or don•¥¢n i* prob&48 anco th(*• coTrdllons *• m•t Vthsre Omo Ielotsd ¢ondlOtyts are Imp￿ed • fundty, thpn the inGorn2 lo •pportIofi￿ to tsm• perlo(* conc•med,and, vthere iFfjth"cat4e, 18 accounted tar ae a ba￿lIty End thovm on the bal•n¢¢ oh•et * doftsrred In¢om•. Wtsev) W￿[6 we ie¢wud i# advunEe ol th¢ qxp•nthuTe on th• aeb'¥ltyfund•d tylh•M, ￿rtth•r* ar• no spBdffG rdat•d cond￿C￿, Ihan the In¢om¢18 not d•f•Ted Ary conotton that 4IN$1oF rttovery ty thè dontsr Df ary unl￿nd•d p•rt of a k•ant dMB nal prevent recoAnilon tho Incomo orThem¢d. a Wak￿lty to any iepayment i¥ reGoonis•d rapzyfflai)t bxrm•8 yobJk4•. Pollcl•* r•l4rfnA to 8￿P•nd1l￿PO on lloodx *nds¢Me•s ppovld•d ta th• eh•rfty. Recognillon of hblltl•s and aXp￿dI1um Aliaknh'ty, and the related expendibAe, Is iecognlsed 01 CC￿￿u￿v• ctllgatson exlst8 as a re&L￿ ol a p&t e¥ent, and*thon it 14 more likdy than npt that ètramfw of economlc bgnollts vlll be rewiF9dln Sotuemenl. andwhvn the amount olthe oElgatlon ¢•n bp m•i•ured cr lela￿Y vstimatsd. 8ri5ing frorn lutuie f￿￿n0 C￿MItmO￿ts antl conmdv# ct4ig4Ion6. Induding pwformonrg relqted kv&nti, vth•re tha Ibming or t￿ amount of the ftrtufe èxpanéiwie i¢qutred to geltte th• otloallon 4r• uncertofn, Fl$e ro a prOvI￿On In the accounts, 18 re￿￿1•d at tha acGouDlngyoai' •nd. The provr4ior*1$ ID¢rtasad to iafiocl ¥ny In liDkn'liti•, 4nd i• ¢JKr•aè•d bythe uty1isat1￿ of any prov￿on vlthln pollo¢ and rgyer6ed11 provisi l* loryr i*qiir•d. Thatse we Ghark* ￿ crodkod toth• reJpuovefundg and acn¥oes ro wlmth the Woluntee In 9CCOtthnc• the SORP, and In r¥togt¥tron of IhB thffiixAt*BY ID s1&4iny 4 mon•tary tho c0n1t1tr￿fjm from ¥oluntwo. lh• contrfbvttcn ol vdunt••rs l• not Ind￿ded Wthln iho Irbwmv Df thB sharbty. Howev¥, Ihe knustaBB the giwiflcgni rcMiitr4Jfron mad8 to the act.￿￿86 ol th• charlty by v¢AuMeet¥ and thi¥ Is thbvlb8d mor• W in Not*5. The Barnes Instltute Not•s to th• Accounts lor tho ￿*r ondgd 30 Aprfl 2024 Polld•s relallng to asJtts, Ilabiiiilu •mlprovlslons and Dlh•r m•N•r T4•n￿￿40 fixed are meèswed alth￿r ori9inal ¢o¥tvalu&, or gubsogu•nt rovaluation. QT if donated, •• dwcrfts•il abovo. C￿t v￿u¢ Indud•5 811 C￿lE BXFénd** ID brinwThg th¢ Atset Into Intw)dadW0￿i￿9 oondboTr. Daw8e4alon ha8 t•en r•avided * thé fells)Wn# mtak in order to￿11) )ff lh• A88•tB to th•tr an￿ap•t•d r41i+*J¥l valua i their 86limaltd vs•fiJi l¥e$. A rag￿*T anhual olthe Ukolho￿ of &8801 Imldirfterrt Ib D•tth rnea8ured atrh4r imwnlB atlh8 ￿an￿￿ Bhe•t Oot¢, Cr•dltors •nd Pro￿10￿$ rv¢Jtort arv i•cowx'B•d wth•r• lh• tharty h•• a prM•ni otllpatrpn re¢(￿￿n9fxDM a past •v•nt IM ￿11 yphLly rgodt In th• trorrnfEr ol fvnokn lo 8 Ilird party and lh• •ntsunl thJ? to $Ettl• th• pLliglltiGffl ¢Jn b• mè•8ur•d or 88lmal•d rollotty, Crgdtore nNm4fy ifjc¢gTriied 6t Ihf'r It￿*M01rt aMDunt gllownll for any trad• ¢16count8 thi. Fuhd A¢¢oun11ng Un7e4trithd fyndj qr• avdlable Iijr at th• d8Eretion of th• ftu81••6 In fvrthorance dthe general otyeGt'Vd Llthe ohthrtty. Th¢r• •r• d•slwtht•d lunda. R*￿1￿•d fundB w• •uty•cl•d to r•#tricloni an Ihdr •xp•ndtuM Impa8•d tythe donor or through ihvi•rm% of an a&yed oi a¥ ImrA(ed by law. Thgre 81¢ no en¢thm¢nt fundo. Z L••bllltyto tax•tlon Th• Tiuits•• ￿￿￿•der that Ihv th• t•w •w out In P•MgraF•) 1 Sche￿lle O of tha FlTranc• A¢t 2TJ7IJ for UK corpor•tyon tay pul￿•1. Aetardln￿, th• Ch4nty Is pot•nUdly irL*n In reAwGI ol Incorne or camal oalns t¥¢dv•d ￿￿￿1r* ￿n￿Arryd by eh•pl•t S p*rt 11 of th& Corporautsn Tax 2010 pr at￿on 2i0 91 Ih Tgxab"on d ChAia83tAe Gains Act 1 ￿, lo the extent Ihat ih¢Om* or g￿￿6 a￿4￿d on Ihè 8padl Gharltatk ol th• chanty lor no othw pwtyg. Value Addad T8x 1$ not rncoveratkn ty tha thaffty, and18 Ihviefwe In[*￿P(l ￿ th& rd•v8rt ¢oÈtg In the Stalemwrt of Financial Act'vrfi•& S Windinw up 91 disgolutlon ol thE ¢hArity IT upon LVJ or rfi¥D(4ution rfthe ¢h¥tlty Ihwe FErn￿n any oR•rlh• la¢j￿Ctt0n of th d•bts #nd IWlitr•s, thi ¥ets iopresented &Kumu￿1•d fund Gh￿ b• tranSf￿0d tr) Jom• other c*arltaL48 W or ha¥lng 6iTrillar oblects trj the ¢hartty. Th¢ Barn￿ Instituto Notes to the Accountsforthè ￿Ar •nd•d JO Aprll 2024 4 slghmuhce offln•nc￿I in5tNm¢nts lo Ihe cha*W$ ptssftloh A finanbid i166et L¥ a flnand¥l lial41ity iy recDgtMs•d only whe* th• ￿mP*ry b￿rneS a paity tolha contractud wovl8lons dlthe in5trurn•nt. 8a•l¢ llnandd Instrumgrrt• Ire inil'*ly rq¢pgnS¥¥d 4t the traM•cbon prlcè, urAos& the aii8ngwnent constitrrte8 afiiiwr4ng tran3acbon, vthere11 i¥ recogFK"$pd •t th• yalue ol tho ful￿0 paymar th'8caunted at a Iri8iket rate of Intqrert foi a oimlw debt Insirurnem. Uebl insliw•nli Jr? 8ubq•qIRr￿Y me••ur•d at imNttMd ¢o#t. Financi414•6•ts Ih•t ¥e measur•d •t CDBt or amorti6ed ievimdfgr ¢)bjecttve thlthnt4 or Imp@Irrnint al the end of each reporting elate. h there ID D4'Ktivo wid#ncg ef ImOrmvFrt, Bn Imp*rrnwrt I￿$ is recowH6ed in p¥offt N1086 Imm*thaWy. F￿ al oqulty inètrumwts Y4uaidgb6 of ÈE9nifio8noe. aThd rtherfinond•l th•t oro iThCfv1￿al •iwincont. theuo ar• a88886ed f¢x Imwrm•nt Oth&r ffn&noial a￿¢￿ or tylhw •u8ecl indv1t*j￿ly br grouptd tsn Th* ba*h of 6Smilar creth nik Eh4r•ctBrl4ts￿. Any ievw601$ of imp*rmtfit ar• f8eogn1￿d in prollt or lo&$ Imm•dlatély, ic* thé lh• doe8 not re81th In i amoum ofth• flnandal xoet that exceod5 *that th8 cairyino aThD￿t wtyjd havb h•J th• im￿1rmerf nrA pr•viousty b••n r•caoni8•d 5 Th• contrfbutlon ol volunte¢ rim• 18 wend•d on th• eh•riV• 4rti¥lllw and 9ov•rn•nG• k%+Aèh16 dgn4tod fre0 of chthry. It l• Impl￿tiGat ta qU4fttify Ihg ¥aliJo olthe Itm¢ liven. 4nd Bccordin￿Y It ij Trerthei r•cord•d •• donit•d IncL￿o nol 88 In thet IlnanL* tst•rn•nt$. Th• •nd th• ¢h4rtty a¢o•rl •nd allreE Ihat no of emF4Dymtsrt ￿ cY8*•d ty th•a• ITan4qmvMt¥. No ¢mFloy•M r•Gd¥od wndurnenis pm'ion In exce81 of£80.orA Fjer all1￿m. 6 R•mun•rntton and p•ym•nts to Tru•t•es and p•r50n* ¢ohn•ct•d with th•m No tru￿••# N pl￿Onty rom•rf•d vlth thèrn roGelved iny r•munwalcnfrom the theity, 014ny reljtsd enbty. 7 Tafielble lix•d •$5ets L•nd and 8ulldlngS Tot 1 May 2023 I5￿,000 At3Q Aprl 2024 D•pw•¢l*tloh t JO Aprm 1024 Net IKKth volu At 30 Pwll 2024 8ty).000 At 30 Pyrl 2023 000,oou 17 The Barnes Instltute Not•¢ to th• Ao¢ountB for th• y•dr •nd•d 30 April 2024 Land •nd Bulldlng5 lory Colt 01 May 2Q22 800,000 BOO.OLY) 01 Muy 201J 0￿.￿lI) Depre£￿0Th N¢t tsopk value 01 May z023 8llO.O 01 M•y 2022 oc 1 Vied for th're¢t r￿Ittl￿10 wpptxei. J Cr•dIto￿. •mounli lalung Ou• wlthln on• y•ir 2024 AcGiuals gCIJ g Incom• and Expèndilure account surnmary 2023 At l May 2Ct23 Suifkn aft8r tax toriho year 838,130 115.3601 845,859 17,7291 At JO AWK 2014 6217Yo U3B,130 10 Nts rèl*ted party IMnsJGilohs Thw•w•r• no trar￿￿VrA 44llh rdtttAd In th• y8Ot. 11 P•rtkukts ol hoTPJ P4rtl¢ul#r lund5 ar• reprnsent•d by 4SS•ts •nd Ilablllll•s At JO Aprll 2024 Flxèd A8••t8 aLW,OOQ •XI.OOD J.o"io [￿0) Cvrr•nt th91• Z?,970 Current UHbl(iie$ 19001 ,7TO A22,7TO At l May 2023 Vftrnstrktod 0￿1￿￿￿1 ds Fwds 8QD,QOQ 3B,130 80qOCA) 130 Curf*ffi 838.130 dJe.i3 18 The Barnès Instltute Notes to thé Aeeauhts forthè war •nded SQ April 2024 12 Ch•Dy• in tr•tal fvnd• ov•r th• ￿*r as shpwn In Nol• 11 , analysed by Ipdivldual lunds Funth brou** Mo¥tm¢nl I ftyw•rd humls In 2024 b•t¥MeTh 1¥ th 2124 Fundi C4Frted fon¥*￿10 3036 Slw Nrrf• 11 UnF*thct4d Revenue Ftjnd 83B.I 115,3801 822,770 Totsl Uhmatrlot￿ 4nd ￿￿1g￿lled fvndl 0,130 1 sjao ¢22,770 fwr PrloTYpv UhT•Strlct¢d Rt¥trlel¥d Tolal Fvnds Totsl •Jnds 2024 2024 202) Pi6rnaiy puryw and •n¢lW Iradltii Lelb'ThJ ol property for charrtatAe a946 20.755 1504 1,S09 Totsl Pilmary puipg•• •nd •n¢lllwy tradlni 258SO ISASO 21264 18 JnGQM• fiom GhArlt•ble athlrieo Cwmnt y4ar Cumt ￿11 curt•nt Pilar Ya•1 Vnrnslrfrt•d ReBld¢t• Fundi Fund* 2021 T•tsi 1034 2023 Total Incomtr trorn ¢harflat48 Irallng 2S,450 21450 22,264 Tpl•l Irom ¢hapllAble a¢tMti 25,450 2&4 22.284 19 Ineory* Irtsm oth•r. non charftabh, tradlng aotlvlilos Currthi ￿llr Curntye•r ￿*r P￿￿y￿ar Unr•strlEled Total Funds YO￿ Fu*d6 Fund• Fun1# ZQ24 20 2023 ncome trom fvTrJrai8hg evvl• Cxher mcome 4,7S8 4,786 2.7(T2 Totsl from pther acllvllie• 4,756 4,751 4247 21 Th& Bames Instttute Otstslled anal￿19 ol In¢om• and •xp•ndlturn lor th• y•ar and•d 30 Aprtl 2024 4• requlrnrfj by lh¢ SORP 2015 IQ Exp•nd6ture on charitable acimllej - Charitable trndlng CuTh•Trt Curt￿1 sup cwmmiyev P•fv*Yur Unr•llirf¢i•d R•slrfct Funds Funds un•rt Yew 2024 iQ24 R•aUoc&tBd frorn ¥UFpc•* roBt6 44591 3,6DQ 48.191 38.149 Total charit*l** trodlfig CHts I .591 48.1&1 J•.145 21 8upport ¢￿tI for chArltibl• 4ctivitl•s CuTrtht Uh￿￿trI￿*¢d Fun4t* Curr•ntsw Currthit y•v prfèr Y R•*t#l¢l•d Tatsl Fundi Tutsl FuThd• Cunpnt Ymr I￿4 2Q14 a02J Pr•ml••$ Exp•n• Rat•8 and w8tsr charge Llght hèal and power Premlses rnpairs, r?new31s and m81ntenanc• OlheT Premb86s Colts 1.$04 4,897 1,504 4,597 452 3,864 ¥397 31,997 21.787 4,02 3.336 Admlnbtrntlvo av•rh••dg T•l•phone, fax and intemel Soiknffr8 licences and È%ptnseg Lilbilty and cont•nls insur8nce Sundry expansès Li¢enGe¥ & Pamiils 353 578 Z179 2,14T 531 355 578 2,17• 2,147 531 1,81S 3,019 44S Pmfusion•l fè•8 paldto •th8or8 Otherthan th• audltoror ex•mln•r Olh8rlegBI and yofessional 495 496 3,122 Bank ch2rg•s Supptsrt cos1• b•fore r•All￿￿tiOn 44891 460LI 48,491 ,149 Le•• •uppprt ¢951B reallo¢ated roswfft aotlvltl•tr To charitable trading costs 144.5811 13,60DI 141.1911 {M1491 support cogts-currnnl Year 300 22 The Barne5 Instltute Ootailqd anaty&iÉ of Ineorne and exp•nditurn for th• y•aY Èn&d 30 April 2024 a¢ r¢qulred by lh* SORP 2015 Prnmh•J Exp•M•* PremSse$ repairs. renowals and mainlenance 18.047 3,740 21.717 Admlnhtrntlv• ov•rh•ads Support trosts b•lorn Tralloc•tlon 34A09 3.740 30.t49 To thaiilable trodlng ¢DSts 134,4051 13.7401 131,1491 22 Olher ExpendltuY•- Ogvemance co¥1• R•slrf¢t•d Fun4J4 2024 yo1￿ Fund¥ Totsl FuAd• Curr•nt Yur 2024 202a Ind•pendent Eyamlno¢• feel 1,220 1,Z20 Totsl Gov•rnahc• ¢￿1• 1.220 1.210 23 Tot•1 Charftsbk eMpendiluf¥ Cyyrwl CuFr•nt Cumt Prfor Y•ar UnrestHthd R••ts1Et￿F Total Futhds T•tsl Fund& Funda Funds Curr•rt Year 2024 ' 9024 TotBI charitable tradlng costs Total support costs Tot81 G0￿ManCe costs B2b Bid B2• 44,591 300 1,220 48,191 3fYJ 1,220 .1 Tow nhoritable expffidlture 40.111 3,6QQ. 49,711 3J,409 Or Y•ar P￿￿1 Ymr Unm1￿￿141 Il*slrt¢t Funds prtorY••r Trtil Ftsnd* Prlor Y•ar 2PZJ 202$ Total chAfi￿lIe trading cus1$ Tfflal Govemance cos15 B2b B2• 3Et,149 320 Ja.149 Total chaillablvi expernlllur• 82 23 Th• B•m•s Institut• Aclivity In•1￿18 of Ineom• and •xp•ndltur• lor th• ltst th• y••r •nd•d 30 Aprll 2fj24 Thls andysls Is classsifmd by •cilvlly •ftdnoi by ¢onv•ntion•l nomln•l éescrtpllons. 24 An•tysls ol Incgme by a¢Uvlty SOFA Yel Incaffl• ¢hwit*blo Kllvftle• Shrfj r• 296 1.509 144Sg 1504 Roem rental Tthal Ineorn•fnxn thailt*bl• a¢11￿1 Incom• lrnrn oth•r, charlt•bl•, ti•dlng 4¢11￿tIeS 4.7S4 non ¢hr*t•t4• •thth'a Tothl Incrffie from o¢her, no ¢h•r11•b￿ Ir•dlnq •thld 4,7H 424T Summary al Totsl hKom•. Includlnq lh• Items abov• Chadla4e aefvlll 22,261 3,247 S,229 4,75 4,145 Donabons & L•gaci18 Al Totsl laeoffl• lth the SOFA 31351 C•f•qort•J of Incom• In¢omD from •xEhang? IranNactronB 34.351 30,740 25 Andysis of oh•rll*bh •xpendltur• by act￿Y Aclivity Olrnct costs 8upport ¢o*tS Qrant dlh9 of Tot 2024 2024 2024 ¥J24 1023 Shop rn r•ct co•ts 300 Pr•mi••8 exw4•8 Admtnl8trthe ovFthvB Piofwional le05 FlTranc¢al ¢06ts 38.526 4488 495 ,$20 30,940 4.D87 3,122 TDl*l sI￿P r•nt 44,a91 34149 The Bames Institutè A¢tlvlty inalys15 of In¢(Mn¢ and oxpendtturn forthe for the year 30 Awil 2024 Support Gra costs fundin• of acti￿l*S costs T¥t•l TotDI 124 20 2024 1023 Llthw clMrft•tshacllvltl•g Prerni$￿ expunbE A¢Jmin1sfiaO￿ ovorhoadB Prole$iional f•ts Finant4al¢D8tg 42,128 S.7NB 42,128 s.n 495 02 82 Tot•1 Qlh*r ¢knarftsbl& 48.41 18,491 Sumrnwy ot ¢harltth Éosts by¥AI Dlr¢cl costs Support Or•nt fundlng of ¢t1￿•S 3024 Total Z024 20a4 20ZJ Totd Stt¢p f•M Tota oth*. e*wit4tle a£￿VId•￿ Total Go¥vrn8nce detaled In Nat¢ 22 44.8SI 44,891 46,497 38,149 41491 1,220 320 1,220 Tolal charft￿ts 44,111 49,711 94.802 38,419 Th• IAWF ol 411oEal'on of co•ts b•bva•rn a¢bvl#w i• thKnb•é undw aecgunbng pc4icl•s Th• tsre*do￿ vflhS1 bytypg of$p•ndn4 Il• nomln* d¥8Sffica￿¢nI 1$ d•taiFedin note 23 Is of and qowMnGe oostl tyy Fh*rltsbk adi¥ilie• Ooveminc• Flnin¢• Human Oth•r Resouitos Ovorheads Cythgr th•rrtatl¢ a¢tiwb'48 1,220 82 48,409 49,711 26 Ah•tygii of non ch•rftAbl• •xp•ndllur• by acthyly 2024 2023 *JoTEyndture- G¢vemarKe tosts 4$ dplit•d In Not• 22 1.220 320 25