Cfmnpany reylstratlon number 10339166 (England and Wale51 Chailty reg15tratlon number 1175548 {England ¥nd Wales? PDGN LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
PDGN LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Truste89 &r Mithael Hitst MrJCBow$ Secretary Sw Mithad H¥st Country of Incorporatlon United Ktngdom (England and WaleÉl 10339168 Charlty r•gl8tratlon EngThI and Wdes 1175548 R•glsterod office 44 Howard Road NÈW Malden Surr•y EngLaThJ KT3 4EA Ind•p•nd•nt exarnln•r BK Llmlied 6th FIr Gordon Chambern 9D Ililchell Street Glasgow Scol18nd G1 3NQ
PDGN LIMITED CONTENTS Page Trustees, report Independent examine$ TQPL*t Slatèrnent of financlBI 8clivitle# Balance 8heet Not9$ lo Ihg fln4n¢lal slJtem•nts 7-13
PDGN LIMITED TRUSTEES. REPORT IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 30 NOVEMBER 2025 The Iru8leès pr&sent Ihelr annual rep(l and Ilnandal stal8menls lor the year ondod 30 November 2025. The flnonclal 5t8lements have been prepared In accordance wth the accountlng pdlLyes set out in note 1 to the financlal statements and comply wilh Ihe Charitls govemlng documenl. the Companies Act 2006, FRS 102 'The Flnan¢ial Reporting S13ndard applicable in the UK and R8public of Irelanrf aThJ the Chaiilles SORP 'Accountlng nd Reportlng by Ch8rllles.' Sla¢ement of Recomm8nd8d Practice apph"cable to charit5 preparino their ac£ounls In accordance with the Financial Repo9 Standarfl apthtlè In thè UK and Repubti¢ of Ireland IFRS 1021" Oble¢tlve8 and actlvltle8 The oblecllves and alrns ol PDGN Llmited are io Infom. by # vprfety of me6ns IndIng mEellng9, conferenc?5. newsletlerg, e-m8I18 8nd webaSed information, elecled Members in nallon81 snd sl8te legls181vres of the lalest Inlorm81ion on diabetes care, trealmenl and r8s8arch lo ena148 them to b8 35 eNecbv8 as possible in advocalinG lor Improvements to secure th& relief ol need and reUel ol std(ne59 amongst People affected by dlabele5. by fundlng. supporting and promollno dlabetes $earth and educallon, wkjdlng th• pubmeath ol the uselul results ol any ras8arch, r8laltng lo the causes, provènlion and cure of di8beles. Public benefil The Iru%ieAs hav8 pd du8 regard to wldance Is8u8d by Ihe Charfty Commlsalon kn deddlng vthat act1•1 the Chadly 3hould undertake. Achl•v•m•nt8 and porforman¢o Significant 8clivities and ach18V8m8nts walnsf objeciwos The ffjalor gvent In PDGN In Ihe year lo 30 Nornber 2025 was t3 Glob81 ParfSamgntary Fryum which took plBCa In Mg118 from 14-16 November brou9ht logether ow one hundrod legls18tor8 8nd dS8beles poNcy champlons Irom over 50 countries. The Nelwth was Inwled by Ihe SOker of Ihe Mattese Parliament to 8 Special bession in the Ch8rnb8r wh8n Ihe lom)ei Prime Minls18r ol th8 Vnlled Klngdom, the Rt Hon Ihe Baroness May of MaSdenhead (Theresa May) addr8s8ed rnembers ol the Forum and in7led gu8s1$ from Malla on hèr"Joumey wilh diab8te$'. Th& hlghllghl was the presentalion of thè lir81 Global Diabetes PalliaMenry Champion Award lo Baroness May by the acting Presldènl of lh8 Republic of Malla al a Gala Dinn•r h051ed by the Maltese Ministor lor Hèalth. the Hon Dr Jo Elienng Ab81a MP. The Forum membern wer8 wekorn al a Receptkn gfv8n by Iho UK High Comm16sSon8r. H E Victoria Busby OBE, In hLV)our ol Baroness May. As a Msult of tho Global Forum. PDGN Mgls18red an h¢re8se In tho ovarall numbor¥ of ils memb8r6hlp. M81nl8lnlng memth8rshlp conllnues lo t¢ 8 Chalnge. glven the tumover of ¢leded representallves al Gener81 Elections and through rel5Ment. PDGN is p8rt5cularty aclive in intIng fOrnr membets lo becomg alumni of the Netwurk. PDGN was pleased to help lo eslAbli£h and support dl8betes *tyking groups kn ¢he P8rf18ments ol sever81 countries on th6 Introduction of soda taxes, national di8b8t8s an$ and s¢reenitvJ programmes. PDGN w+1 be p8rticip8ling in 8 major Conference in Lithuania on Healthy Liwng and Ageing in Jun8 2026. Th8 Network has also begn repres8nted by its sonior188d8rs al sgveral ol the major di3bet8s confererKes hke ArrD, th6 ADA Congr9$3. Diabetes UK Annual Prole55ion81 conference. and the EASD rne8tsn9. Th? Network hes contlnued lo produce Il¥ qu8rterty Gh)b81 ElebEtes onllne wblicallon. It h8$ been well recalved #nd circulation has again Increased In Ihè year ¢ndgd 30 November 2025 Ihanks lo ¢dlaboratlon ggreemenls wilh the Di8bBles Leadershlp Council 8nd ils members In the Unlled Sl8les. and wlth Ihe Inlem&llonal Dlabeles Federaticfi whlch 18 represented In nearty every country. The Newslelter continues to r88ch well over 5,000 legislalors. decssion makers and diabet88 influencers. PDGN is nK>st g¥aleful lo DexcDm Inc for it5 sponsorship ol the Newslelter. and was pleased to seujfe (vnding Dtxc•m Inc to publish it in 2025126. PDGN has considerably increased its pre58nc8 on 8orAd media in Iho year vrHl•r r8W8W, thanks to Ihe addluonal C8P8city of Dr San8 I"mal and Cyrin8 Fathat, and tt pLgns to tsxpand it sldl further in 202612027.
PDGN LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Flnanclal r•vlaw The Income iecefved by POGN In Ihe ye8r to 30 Novembef 2025 was boDsletJ by sponsorship of £118,959 rec¢lved lor Ihe Global Forum in Malta, 8nd total VenUe was £187.853. Expendlture 8150 kncre88ed in the year to £183.211, InGludlng Global Forbjm expenditure of £106.898, resulttng in an over811 SU$ of Income over expendliure of £4.64212024_ £45.8821. With Unstricted funds of £116,144 al 30 November 2025. and a healthy cash PDsitsw. the twstees consider thal thtr Network has ad8qua18 ca8h r880ur¢8s lo carry oul its woth in the coming ytsar. Regular physE¢al and vlrtu31 m8•lnos have taken in th8 year %Mth c(Jrpxat• partnars, othef Potonlial partn8 8nd As8oda¢e memb8rs. The Nelwork has bean invited to mak8 a presenlèbc¥) at the 2027 IDF Congress of its WLYk helping lo lum research Into pollcy 8nd policy Into action. PDGN h8s recenuy taunched Its Slrateglc P0eS 2026-2029. and envls8ged convenlnu alther GlobBI Fowum In th¢ autumn of 2027. The Network vlll conllnue ID slrenglhgn 11$ 1th M¢mbw8 In olher kglslatures. and It rew888nt8d al malor dl8bet88 Confer8n¢g8 and mgdlngj. Res8N88 policy It Is the pollw of the Charfty thal unre81Cted fund8 vthlch have nol been des¢gn8tod lor 8 gpecIIIc Ltse should bo malntalned 8t a level equivalent to belweèn Ihrtro and slx month'i 8xpendlture. Th8 Inle88 ccffislder Ihal reserve8 al this level will ensure thai, In the event of a gnIfICant drcp in funding, they wil be able lo continue Iha Charfly'9 currenl 8cliviti8s while ¢on61deraticffi Is "Ven to ways in wlwch 8ddil¥Jnal ATrnds may bg iaisod. Thi$18vel of re6erv86 has b88n m&lntAined throughout yeBr. Struetur•i go¥•rn4n and man¥qern•nt The chorlty Is wntrolled by Ils govemlng di)cuMl. o deed of trust. and conslllutes 8 Ilmlted company, Nmlted by guaranlea, as delln¢d by the Companles Acl 2006. The trustees, who are 81so the directors ts the PUWLW of company law, aThJ $8rvod durfng the year and up to the dole ol slgnatuie ol Ihe finoncl81 st8lements were.. Slr Micha81 Hirsl Mr J C Bowl8 R8crullm8nl and 8ppolnlm8nt of trusf88S Trustees are appolnled by the 8oard. taking Into accounl Ihe sklls. experience. and knoedge QuIred lo support thè Charity's activities. N8w Iruslees are provlded vhlh an Indudon to ensurn they underntand Iholr 168ponslblMIIèg and the work of the Charsty. Org8nlsoflonèl struclur8 PDGN Llmlled Is governefj by 8 board of dSrectors %tho are bL4h UK dtizen8. as rgqylred und¢r Its banklng arrangements b%ilh Sanlander UK. The Secreiary General repcmts to Ihe Board and cathes out Its polcy dedslons. Th8 trus1885 of POGN Limited. for the pu¥po$e$ of repotti*o ¢0 the Charity Commk%sK)n with whom il is registered. are Sir Michael Hirsl and John Bows OBE. The Cothir5 of the Global Nelwork are Sir Micha81 Hirsl. John 8owis OBE and ChrislopheT Dtlitata of Malla who hav? Served through(Mrt the year. Thg Secr81awGeneral. Adiian Sanders, reb.red duthg th8 ytr8r LKKJer r8Vi8W. 8nd the tru5188& racryd their appreciation for his serVe$. He was succeeded in Juty 2025 by Dr Sana A4mal, who had be8n appointed Deputy Secret8ry-General of POGN in J8nu8ry 2025.
PDGN LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORD ICONTINUED) FOR THE YEAR ENDED 30 NOVEAIBER 2025 The trustees, report was approved by thè Board otTrustees. Sir Michad HlrBI trustee Mr J C tru•tee 19 M8y 2026
PDGN LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PDGN LIMITED I report to the trusiees on my examh)allon d lh8 financial slat8m8nl8 of PDGN Limiled Ilhe Charilyl for Ihe year 8nded 30 November 2025. RèsponBlbllStS08 and bas18 ol report As the tru$tee$ of the Charfty land also Its directors lor Ihe wrposes of company lawl. you are responsible lor the preparatlon ol the Ilnanclal slaternenls in accordance th the requlrements ol the Companles Ad 2006. H8ng $811sned my8eir that the flnan¢lo18tstemenls of the Charfty are nol reqthd to be aUdIt under Part 16 of tho C¢)mpanies Act 2006 and are eligltle for independent examlnallon. I roport In re8POCt ol my examlnalSon ol lh8 Charily's linanr4818tstements carried out undèr section 145 01 ¢he Charilt85 Ad 2011. In carrying out my 8Mamination I have lollow•d tha Diracbons given by the Charity CommissiC und8r 88cbon 145151(bl of th8 Charilltrs AG12011. Independent examlnor'8 8tatem•nt I have completed my eyamlnolion. I confirm Ihol no rn•ttern have come lo my In ConnecOn th tho examination gTrving me cause to bdi8ve that in any material respoct: 8ccounllng reGOTds werg ngt kepl In resp¢d of the Charty 08 reqred by 8ecllon 386 of Ihe Companles Act the fln8nc581 statements do nol accord wSlh those recrds'. or tht fln8ndal 518ternents do not ccmpty wlh Ihe accountitvJ r8qulr8m4nt8 of s•cllon 398 of th¢ Cornpanies Act 2006 other Ihan any requir8m8nt thal tho finandal st8tom•nts givg a true and fair view. which is not a matter considered 8s part of an Indep8nd8nl axaminalion: or the financial statemenls h8v• not b88n pT8P8red In accordanc8 ¥th lh8 melhods and prindples ol tho St816mont of Racornmended Practic8 for accounting and reporting by Chari$ apICable to ch8ribe8 pr8paring their ftnsnu81 stslemenls In accc8c wilh Fin#nu81 Reporting Standard Bppliubkg in the UK 8nd Republlc of Ireland IFRS 1021. I have no concerns and have Come across no other matter6 in conneclion th• •xamination to which allenlion Bhould be drawn In thls repc*t In ordw to trnab 8 proper underslandlng of the financ181 st8lemeThts lo be r88Ghtd. Andrèw McAulay ACCA BK Plus Llmlt•d 6th Floor Gordon Chambors 80 Mitch811 Street Glasgow G13NQ Scotland
PDGN LIMITED STATEMENT OF FINANCIAL AcTIVlEs (INCLUDING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 30 NOVEMBER 2025 UTrv•8trlct•d Unrnstrlcted nd lunds 2025 2024 Notes Income and •ndowm•nts frorn: Donallons and16gaoes Charstable activiues Other Income 68.B11 118.959 99 146.250 Yotsl Incorn• 187.889 146,250 Expendlture on: Raislng lunds Ch8r518ble actlvltles 2,625 180.602 1,874 94,786 Totsl •xp•ndltur• 163,227 96,660 N•¢ Ineom• and mov•m•nt lundx 4.642 49,590 R•conclllallon of fund•: Fund balanc8s at 1 December 2024 111.502 61.912 Fund bolAlb¢O8 at 30 Novtrmb•r 2025 116,144 111,502 The statement of fiTranclal adlvlVeB Indudes al galnB and1058e6 wnlsed In the year. Al Incom8 wd expondllure eAve from contlnulng acllvilles.
PDGN LIMITED BALANCE SHEET AS A T 30 NOVEMBER 2025 2025 2024 Note• Flxed a¥SBts Tangibl8 assets 13 Current •••tg Debtors Cg8h 8t bank and In hand 14 53.187 106.844 146,177 160.031 146.177 Ct•dltor•: amounts lalllng du• wlthln one yeor 15 143.88n 134,6761 Not curr•nt a•8•18 116.144 111,501 Total a•••t• l••• ¢urMnt Ilabllltl 116,144 111,502 The fund• of th• Charlty Unrnstrfdod lunds 17 116,144 111,502 116.144 111,502 The company18 entlll•d to the exemptlon frryn Ihe oudll requlrernenl ccffitthed In 8ecll 477 the Componl•8 Act 2006, lor Ihe year 8ndad 30 Novgml)er 2025. Th8 dlrectorB acnowledge Ihelr re8ponglblllles lof cC¥nplng the requlr•m#nt# of Iho Crynp8nh$ Act 2006 th respact to acccAJnling records and the preparation of financi staiements. The memb•rs have nol rewlred the ¢crygny to obl8ln an wdlt of Its Ihwndal 8tatefflth for tho In quesilon In 8ccordanc8 wlth $ecllon 476. The88 flnanclal stst8mon18 hav• b88n prnparad In actsjrdanco 4bllh Ihe apptlcatrAe to cunpanle8 8ubiect to Ihts Small eompanl•s fègimè. Tho financsal slatements were approved by trust•O8 on 19 May 2026 Slr Michb81 HirBt trustee Mr J C Bo*4s tru$t••
PDGN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 Accountlng poll¢l•8 Charlty Infomi¥tlon PDGN Limited is a priv8te company limit8d by guarantee incow8t6d in Engl and Wales. ThB registered offl¢e L8 44 Howard Road, New Malden, Svrrey. KT3 4EA Eny8nd. 1.1 8a51s ol preparatlon The fin8nci81 stalemenls have be8n Prepared in acc(dance With the Charilrf6 goveming document, the Companies Act 2006. FRS 102 -The Financial ReFX)ting Standard applicable in tho UK and Republic ol Ireland" and the Ch8rili8s SORP "AoUntIng and RerKt'ThJ by Chariti&$.' Statemenl of Recommgnd8d Practice applcable to tharilies prepanng thwr accounts in aCc(dne6 wth tha Financial RepL¥ting Standard applic8ble in the UK 8n(l Republlc of Ireknd IFRS 1021". The Charity B Public Benefit Entty aB defined by FRS 102. Tho Charlly has lak8n advantage of th¢ in Ihe SCfiP for charibes not to prepare a ¥ial8m8nl of C88h flow8. Tha financlal 5talaFngnls ara pr•parqd In 5t8rling, vhHch is Ihe functio1 currerw of thè chaty. Monetary mounts In these financld ststernents ere rounded to the newest e. Thg fin8n¢i318lalemonts have been PTep8r8d under the hisioncal cnst convention. Imodified to Include Ihe revaluatlon ol freeho propertias an¢5 to inchjdo inv•stment prop8rti89 and certain fin8naal Instrumants at lair valu•l. The FYln¢ipBI 8¢¢ountlng Fdiries 8dopled erg $gt wl bekn¥. 1.2 Golng conc•rn At Iht Ilmè ol appron9 the financlal stalamènls. thè trustèès havè a reasonablè 8xpÈetatlon U)al tha Charlty has adequate resources lo continue in optsiaiional trxistene6 lor tho loroseèable lulure. Thus th& Iwstetss contlnua to adcyl th8 golng eA)nc•m ba$ ol Aecourting In praparfng Iha finAncJal stathmonts. 1.3 Charbtabl• fundu Unr8$lricted lund6 are avallat46 lor u8e al Ihe d16¢relion ol Ihe InJsle88 In furtherance ol Ih8lT charitable ObjectS. Reslrfcled lunds ore 8utyect to spedflc C(dI(fon8 by d¢Mors or grnntors 8$ to Ihey may be usod. The purpo$ts ond u$e8 of tho ro$trf¢led lund$ are #el out In thg note8 to the fin8n(¥ stglemonts. Endowrnant funds are svbfrect 10 8pedfic coN11on$ by donots that the c8k4181 must be m81nlolnad by tho Charlty. 1.4 Income Income Is recogSe£l when Ihe Ch8rlty Is fegaly enlNled to 11 after any rf0mlanCe condlllwts have been met, Ihe amounts can be measwed mObw, and it is KoLIe th8t kncomt L* recelved. Cosh dongllons are recognlsed on recBipI. Cther dlatIonS are recL¥Jnised once Ihe Charfty has been notified of the donallon, unless perfcffjman¢e condition8 require deferral of the amount. In¢om8 tax recoverable in relatlon to donatlons recelved under Grfl or deeds of covÈnant Is recogSed al Ihe Ilme Df the donal10n. L8g8ci85 ar8 r8cogni8ed on r8¢8iPt or othgThM8e if Ihe Charity has been nrrfified of an imp8nding distribution. the amount is known, and receipl is expected. 11 the amwnl is nol kn¢Y4, ihe legacy is (reated as a contlngent asset.
PDGN LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Accountlng 0cleS Iconunuedl 1.5 Expendllure Expenditure Is recognlsed once there Is a bg81 or construd6ve obligaon to transf8r ecinornfjc bonofit Io 8 thlrd p8ty, 11 Is probable Ihat 8 Ir8nslef of eCOn1C blIts il be requlred In selllement. and the amounl of thè obligallon can be measured rellobly. Exp8ndltur8 clas91fied by actlvlty. The eosts of &ach acbyity are mad• up ol lh8 iotal of direct costs and 6hared cosl8, Inckndlng StsPFX)rt costs Snvofved In undertaklng each actbwlty. Dlrèct tosls attributable to a 51ngle activity are allocated directly ¢0 Ibwl aclfvlty. Shared ¢os¢s whith conttibute io more than one actlvity and support eosls whieh are not attrtbutable lo a slngle activily are aprKJrtioned belween those aCtItIes on a basis consisl8nt with the of reso(srces. Central stsff costs are allocat6d Ihg baws of ¢sme spent, and depre¢iation Charges are 1caled on tho of Iha ass•t's us•. 1.6 Tanglbl? flx•d o•••ts Tanglble flxed 8ssels are InllS8ty measured 8t cpsl Ond 8ubwuentty [red at cost or Val#tIOn, net of d8pr8cSallon and any lmpalrmenl108s8s. Daproclallan Is ra¢ognlsed so 88 to wri1• off Ihg or ¥aation ol assots th•r resldual values ovor thr useful Ives on the lollwng bases.. CompulerB 3 ye8r8 The galn or loss arlslnu on the dl$posal ol on 0ss?t1s deteIned as the dlfferonce been Ihe sale proceed8 nd Ihe carrylng value of Ihe asset. and Is wognlsed In ¢h8 sl8temenl of fin8nd81 octiviues. 1.7 Imp4lrm•nt of flx•d a8••ls At 88ch raporting 8nd dale, the Charity re¥i8WS the rxrrying amounts of ils t8nglble assgts to d8lermine whether there is any indicatson th81 those assels have suifered an lryaSmienl loss. If any such indSc8lion ex$t$. Ihe recoverable &m(yJnt of the asset Is estlm8ted In order to d6temilna tho èxtènt ol the imp81rmenl Ilf any). 1.8 Ca#h End cash equlvalenla C8sh 8nd cash equlvalenls Indude cash kn hand, deposlts held at C811 1h bank8. other short4em Ilquld Investments wllh orfgln81 maturilies ol Ihreo fflth$ ¢¥19. #nd bonk overdr8ft8. Bonk overdr0ftB are shown withln borrowings In current118bllieS. 1.9 Fln•n¢lal Instruments Tho Ch8rlty has elected lo appty the prowisions of Seralcffi 11 'Baslc Finandal Inslruments, and Secllon 12 'OlheT Flnanclal Inslruments Issues. ol FRS 102 lo all of Its finaM4al Instruments. Financial inslrum8nlB ar8 recogniBed in Ihe Charivs baance sheel V•h8n lh8 Charity becornes party to the contractual provisions ol the in5trum8nt. Flnancsal assets 8ThY li8bilities are offset. V4ilh lh8 n818mounls presented In the financial s18tem8nts. wl)en therB Is a legal enlo¥ceBble right to Sei off Ihe recognised 8rn0Unts and there is an inleniion to settle on a net b851s or lo realise Ihe asset and sewe th8 8lIty wmultaneousty- 8oslc Ilnonctslas$el$ Basic financial a55ets. 1(h Indud8 d8btors and cash ar bank bJl8nc8S, 8T8 ilHtsalty mea8ured al transaelion price indtsding transacti costs and a subsequenlty carried al amollised cost vsing the effective interest method unless the arrangement constitutes a financing tr8nsadion, where the transact+on is measured 8t Ihe present value of the future receipts discounted at a market rate ol interest. Finanrial assets das$iNed as rg¢91¥8ble wthin one year are not wnortised.
PDGN LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Accountlng pollcl8S Icontlnuedl B•51c Ilnanclal Ilabllltl Basic financial liabilllles, Indudlng cr8dltcYs and bk108n3 are tialty recognis8d at transa(aion pr¢ce unlass the arrangement ¢0Tr8titutes 8 finanung Iransaclion. hfrere the debt Instwrnent Is measured al the pre3gt71 V81ue ol the luture payments discovnled at a mathel rale ol interest. F1 liBknhtie¥ classified as payable withln ono r aro not amortls8d. Debt instruments are subsequenlly camed at amorts.sèd e05t. Uslng Ihe effecbve in¢8rest rate m8th0d. Trade credilor8 are obligalions to pay for good5 or sewvice8 Ihal have b8en acquir8d in the d1ftry course ol operations from sur4)li8rs. Amounts payab are dassified 88 rrn1 abillt8s il payment is due thIn on ya8r or 38. 11 nol, they are presented as non<urr8nt Iialmlltitrs. Trade cr8ditors are reco9nised initially 81 Ir8nsaclion pdce and subsaquenily m8asured at 8rnortised cosl ysry tho effective inlef08t rnethc. D•recognltlon of flnanclal Ilabllllh$ Financial li8billlies are derecogftised when lh• Charftls contractual obl19aon$ ¥plr8 or ar8 dCharged cf canc8116d. Crltlcal accountlng e•tkn•¢•• •nd ludo•m•nl• In th? applIceon of th8 Charlty8 ACCU1u the lrttst¢g$ reqylred to make judgements. esllmates ènd ossumpllons about th8 carrying amounl of 8ssets and 118kn'li¢les Ih8t are not r88dlty apparent rrom other sources. The estlm8les and ossocloled assumptw bra based Dn hlslork81 expedencg and olhor f8cIoY8 Ih81 are consldered lo be relevant. Actual resuAs may dlffgr fr¢)m theB? esllmales. The eBlim8tes and underfylnu a88umpllon8 are reOwed on an on901Thg ba818. RevIon8 lo accountlng 8stlmates are r6cognl8od In thè In Ih8 e&Vmale Is reSed wher8 the Tevlslon affects only that period, or In Ihe period of the revision and future periods wher& the revision allècts both CUent luture pthodB. Ineom• from donatlons and leg•cl Unr••trlet•d Unr••trletod lund$ fvnd8 2025 2024 Donations aNJ gifts Subscr5pon5 60,301 8.510 138,970 7,280 68.811 146,250 In¢om• from ch8rltabl• act1vl• Vnrestrlcted funds 2025 Unrestrlcted fvnds 2024 Char5table a¢tlvbty Forum Income 118.959
PDGN LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Other In¢om• Unrg8trl¢t¢d Unre8trl¢t•d fund5 lunds 2025 2024 N6t galn on dlspo8al ol tangit48 fixed as88ts 99 E¥p•ndltur• on ral8lng lunds Unrostrlct•d Unr¢s¢rlctad nd5 lunds 202S 2024 Fundr•l6lng and publl¢lty Oth8r lurKIrSlng cost 2,625 1,874 Exp•ndltur• on charlt•bh •¢tS¥111•• Unr•5trlctlve Unr•8trlctl¥e fvnd8 202S 2024 Dlrect co•tg Remunorallon ol Secretary Gènw Remuner811on of8ssls18nts Admlni51r&liv8 expenses Conferenc& 8xpense8 Promollon ol global nehvork Costs of other meetlr$98 8&nk charges Wgb81te development ForurTr expendlture 47,567 7,750 2,694 7,626 1.108 so,000 8.149 3,088 19.594 1.778 6,S91 560 450 2,750 1[,448 176.393 89,780 Share o18UPPOrt and 90¥8Tnance costs Ise• nol¢ 81 overnance 4,209 5.026 180,602 94,786 ATraly818 by fund Unrestrlcled funds 180.602 94.786 10-
PDGN LIMITED NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 5pport costs allocated to actlvlti•8 2025 2024 Govemance costs 4.209 5.026 AnaSysed bvlweon: Unreslrictive funds 4.209 5.026 2025 2024 Gov•manco co•¢s ¢omprl•: 808rd meetlngs Ind8p8nd8nt examln8rs fees 1.479 2,378 2,650 4.209 6,026 Not mov•m•nt In fund• 2025 2024 The net movement In lunds Is s18tod aftof tharol(CredIt1n0l. Fe86 payable lor th8 Ind•p•nd•nt •xaminalion ol Ih charilY8 financAal $18lement8 Proflt on dl8po8al of langlbl¢ fixed a8Bels 2,730 1991 2,650 10 Tru•t• Expens88 pald lo ¢he trvslees In the y&ar tLalled £14.115 12024.. È13,3401 The&? eKp8n8es wgre to relMbur8e one Iruslee lor costs Incurred In lulTrlllng Ihelr dulle8 lo lh8 ch8rfty. These costs Include travelllng sp¢eificalty lor charily m89tlngs, ¢onlerence6 prCn9 the chaiity as well as admlnlstraiiv8 èxp8n889 and some meeting costs. 11 Employees Th• av•rage monthty number of during Ihe year was". 2025 NumbBr 2024 NUmr Total Thar• were no employ88s whose annual unerntiC Was than £60,C(KI. 12 Taxatlon The ch8rSly Is exempt In)m tsx8Ion on It5 actMi¢8 because 81 its iTCe is ap11 for charitable purposes.
PDGN LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 13 Tangible Ilxod a$80ts Comp At 1 D8c8mb8r 2024 Di5posal8 At 1 DeCeMr 2024 Elimlnaled in respecl of di$rA)s8 Carrylng 8mount At 30 Novernber 2024 1.249 1,249} 1.248 1,2481 14 Debtom 2025 2024 Amounts lamlng du• wllhln on• yoar.. Olh?r debtors 53.187 1S Cr•dltorB: 8mount• falllng du• wlthln on• ye•r 2025 1024 Deferred Income A¢(ru818 18 16.159 27,728 21,567 13,109 43,887 34,676 16 Delerred Incom• 2025 2024 Olher deferred Ineomv 16,159 21,$67 Deferred Snc(Yne is indudod in Ihe financial stslements 86 fckn8.' 2025 2024 D8f8rrèd Income is indudod wilhi): Current Ilabllllleg 16.159 21,567 12-
PDGN LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 16 Defèrr•d In¢om• IContlnu•dl 2025 2024 Mov8men(s in the year-. Deferred incLne Al l Dgcgmber 2024 Released from prewous pedods Resou¥ces deferred In the year 21.567 121.5671 16.159 7.493 (Y,4931 21,567 Dgferrgd income at 30 Novwnb•r 2025 18.1S9 21.567 17 UnraB¢rlct•d fund• Th8 unreBlricl8d fund8 01 the charity tomFmO th• un8xpanded balance8 ol donalion8 and gianls are not subl6cl to sp•cific condllions by donors and grantors as to how they may bo used. Th858 includ8 dèsign8led funds whh hav8 been sal out ol unf85trKt8d funds by Ihe Iruslees for 8pecAfic purposas. IDcomlng Mources Re¥ourc•¥ oxpend*d At30 Nov•mber 2025 Dec•Mb•r 2r124 Gener81 fund8 111,502 187.869 1183.2271 116,144 Pr•¥louB y•¥r: Incomlng R•8our¢•• rn•ourc•s •xpendod At30 Novwnber 2024 D•cwnb¢r 2023 Gan•ral lund 61.912 146.250 196.6601 111,502 18 R•lat•d PArty transactlons There were no dIBdOsae relaied party tran8aetlon8 duwlng the year (2024- nonel 13-