Charity registration numbw 1183901 Company registration number 11668434 (England and Wales) GEMINI UNTWINED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023 4ADPJ15STN* A12 #142 JMPANIES HOUSE GEMINI UNTWINED LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr N U O Jeelani Mr D J ￿naWaY Mr R D Haywdrd Mr A D Savile Mr K JARahman Mr E lfjdy Mw R Park Charity nUm￿r 1183901 Company number 11668434 Registered office Afrtca Ho 70 Kingsway London C2B 6AH Indep￿dent examiner AffinityAsswates Limited 11-12 Hallmark Tiadng Centre Fourth IAÈmtAey Middltsèx England HA9 OLB GEMINI UNTVVINED CONTENTS Pagè Trustees. report IndeFendent exanwner's report Statement ol finanaal acbvibes Balartt sheet Not&s to the finanL?al statements 8-13 GEMINI UNTMNED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 30 NOVEMBER 2023 The tmsiees present their annual rep)rt and finan(ial st*ments for the year ended 30 No¥ember 2023. The financial statements have t*en prepared in accordance V+ith the accounb'ng Fdicies set out in note 1 to the finanoal statements and CoM￿Y the charity's Articles of Association. the Comparues Act 2006 and"Accounting and RekX)rtiTrJ by Charities.. Stslement of Recommended Practice aptlicat4e to chanties preForing their accounts in accordance wrth Ihe Finanaal Reporting Standard apF4icatAe in Ihe UK and ReputrAic of Irdand IFRS 1021 leffectNe 1 January 20191. Objectives and actiwties The mission of Gernini Uthned is lo a(kance children's health and promote the wdl-iEing of children and their familses facing condit.ons that may neces￿tate cran1￿fatxaJ or neurosurgery. Oui apprtsach Invofves funth.ng both medical and s(ienbfic iesearch as wdl * the treatment of such conthttsns A primary foeus has ￿ert on craniopagus ￿1n$. and our organisatson was estatlisheé the goal of svppy)rting ieseaich. care. and surgery for Il*se cases. While Co￿l￿er applicabons for care aThJ surgery from vanous hospitals globally, we primarily c¢ll•trr>rate wlh Great Ormond Street Ho$￿tal IGOSHI and The Instrtute of Child Health * Great Ormond Street HospNtal IUCLI due to th&r extertsive ex￿rienCe and exK)errise in the field The inatsnee of craniopagus t￿￿nS in th• world has transpred to L* gieater Ihan avalable reseafch su9Jested bef￿e Gemini Un￿ned was founded. The putlic profile gf Gemini Unfvitned has meant that ever increagng numbers of craThopagus are referred to Gemini Untwned each year. Risiro mediG31 costs. comb.ned wth ongmng funthng consltaints, has therefore meant that wheie dirmcal condtions Ferrnrt. Ge￿nI unkn.ned cooidinate5 and conducts Surgery in international hosprtals in tdlaboration wyth th•r meifical tean￿, In countries such as Turkey and Brazil. The obj'ectives for Gemini Un￿ned in 2023 were Yo¢￿ed on develoF*ng its leam ot fundraisers to achieve the funding goals of the charity, wth the aim of creating a more sttstainable future. This SLtstanab'lity should enable the organisation to serve not only ¢raniopagus tsmns Lxjt also children wih other cofflplex craniofaryal i&sues. therety expanding the S¢OFe of rts rnr3sion to benefil a broader ra[￿ of children in need. This rernains an ongoir objective Gemini is ￿te1VIng requests to expand the remrt of the chartty lo indude other ty￿$ of Conjunl Twins Inoi only the ones conjoined at the headl. Wrmkl from a methcal and suwgical p*rspeth"ve this makes excellent sense. thss would f0quire an expangon of Gemini Uthnerts chantable objects togethef Wth a significant UF¥Jrade in terms of the Charity's logistsc8 and lund"rwJ. The Trustee5 need to cowder the ImFlicabons of any such expanson before malung any decision. Another sigThficant key obpclive in August 2023 was thè suwe&sful separab.on surgery of brothers in Brazil One of thè ￿n$ had a rn3￿r carthac rnaiformth.on and his inthvidual survNal was not r>xsitrAÈ The aim of the surgery was to save his othei t￿n. This achievementwas made ws$4tAe throu￿ a strategic partnership wth one of Brazil s top neurosui&*cal h£￿￿ta]s. the Inshtuto Estsdu￿ do Cerebro Paulo M'emeyei. The surwving ￿1n is now some 1 yèar of and developing as a nofmal inlant Th"5 cdlab)rab"on underscDre5 Gemini Uthinèd's commitment to lorgirwJ partnershik6 with leading medcal instttubons worltha.de to expand rts reach and impad in irnpioving the lives of children y￿th crèThofaoal coThJitions. The trustees have paid due regard to gwdance issued ty the Chanty Commission in det4ding what aL*"vities the charity should undertake. GEMINI UNTWINED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023 Aehitvements and pertormancè GemiTh untr￿ne￿ rjoneers research in craniopagus separabon. ub"l￿r￿j athanced techniques like virtual reality IVRI trainin9 for surgery planning. VR training. like the Metaver5e. al￿d successful separation in Brazil. The 5yrgical team practiced piocedures virtually. tJniting surgeons across continents. The sharing of comF4ex surgery skills with sFtoalists in hosptals around the Y￿r1d a view to Sljccessf￿ craniopagus separabons being conducted v*th miThrnal invdvement of Genwni Untsmned remai￿ or* of our long lerm objecives. Oonors. onwing irNestment in Fesearch ha$ led to sigr¥ficant adva￿ements In 5urgcal techniques and imprcp4ed management of craniop4gus c8ses, r￿0VerY impatbng Ihe INes ol craniopagLts trans and their farNlies. Advised a med¢al team in Brazil through rnulD"(IxiFdbnary meebngs and cdlab)r*"ve review and surgical planning through virtual realty and 3D kxintng, leading to successful stages separation surgefies. Contsnlred to suppcwt the rehabilitth.on of a separated set cl Kyeviwsty conjoined Mins, in 8rail and Pakistan. Financial weview The sole source of incorne IB donations. The tr￿lee5 are conb"nuing their Strate￿ of deF4oying 811 net incorniry fe50urces to funding rnedical aThJ SCIÈntrf￿ reseatL* into. a￿0 the trèatment of. eondb'ons ￿tentIallY rèquiring etanitsfacial or neurosufgery. Gemini Untymr￿d notatAy offers Very sut6tsnb4 benefits to cr8r*opagJ5 tsm'ns and their families, funding individual lor paired) cases that are rarety lunded by any other children's health charth.es bn the VKJwId. The eharity's p￿1￿ on reserves is to man￿"Tr reserves such that. A. The maximum amount of any commrtted cosl can t* met at any prmnt in tirne and B. The budgeted 0[￿rating and fund generabon fvnction eosts ofthe charity L* eovered for the next 12 monlhs at any point in th'me. The unrestiicted reserves at the year ended 30 November 2023 anv)unteé to £251.536. GEMINI UNTWINED TRUSTEES. REPORT IINCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023 Risk Management The trustee5 are responsit4e for the overseeing of any risk faced by Gemini Untr￿ned. Detsiled consideratons of nsk are delegated to the managtr and CEO. Risks are Idenbfied, assessed and contrcls established thr￿ghtsut the year. A formal ievieé4 cl the charity's risk management wocesses Is uThJertaken at e￿h trustee meeting. Risk is managed undei the headin￿ crf ieputsbon, finanual sustainatility and sovrce of funds. The main risks that the trustees have I￿nI￿e￿ and the Flans to managelhose risks are". Reputstion Gemini Unts•ined* success is bilt on ils reputslKJn for funong comFAex children's craniofacial and neurosurgery ith largely successfijl out(x)mes_ We manage this ty carwng a diniG31 assessment for each case. If the case is deerned sUrtaI￿e for GerrHni. a proFosal wll be pui to the Board. F(41￿*7￿g this, a board meeting wll be held and a deci*on is made as to wheif*r Gernini chocEes to surport this case. This deCI￿on will not involve membe of the Board who would undertake the surgery but wll involve trustees have corritjeiatle meth'cal experbse in thisfidd Flnanelal 5ustsinabillty Our atility to continue is rdiant on donab.orts and the atmhty to tr*"Ils as they fai due. Tlis risk t5 managed having a rtputath"c*) loi excellen￿ In thk8 fidd and active tash-flcrN management induth.ng regular netswikin9 potenl'al high net wDrth In¢SMduals and prèvious generous donors. Source of funds Due to the nature of the medieal eases th* GerriTh seeks to help. donalh)ns may L* mat1e from several juris(Jicbor inteinabonally, some ol which may t)e deemed 'high nsk,. As a result, extensive due diligence on these funts is undertaken by our bank lin accordance ¥￿th Iheir FKlJcyl. Through the risk management processes estat4ished fow Gemini Untwned, the trustees are 5ab"sfied that the map)r risks Identified have been athquatety mib"gateil where necessary. It is reeogThsed that systems can only PIOVK reasonatAe but not at6olute assurancè that major risks have Iwn adequatdy managed. Plans for future periods There is currenly very limited krK)wAedge and soenbfic research into the conditior6 requiiing comtAex paediatric neurosurgery andlor ¢raniofaaal surgery. Gemini aims to beo)me a central repoglory of kncphle¢*Je and rese8i¢h into craniopaws ts•ins and other conditions requiring comtlex paediatnc neurosurgery an￿or ¢raniofarAal surgery The long-terffl objectNe would be to then wden the level of knowledge aVaIla￿t. which cts￿d te used to improve the deasion makn.ng of surgieal teams. surgical techrNques. general eare and survNal rates. The trainintyeducating of surgeons should ena￿e local, safe craniopagus separabon as an alternth've to bringng pab.ents to the UK this is not W5siLIe. Gemini is in the process of arranuing lunth.ng of research projects ty MSclPhD students wll be required to shar¢ their fin(h"ngs wth Gernini. For examt4e, no researth has been conducled into the eF*dernIolo￿ of craniopagvs OF the 5urviv4 rates of cranioFOSKB tsins who do not have surgery and the rates of sUr￿ry for thffèrènt foims of t¥aniorA3gus bwns structure, governance and management The charity is a ¢harttsble company limited by guarantee. irL¢ofsx>rated tsn 8 November 2018 and regstered as charity on 14 June 2019. The eompany was estaLlished under a Memorandum OfAsS￿latson. GEMINI UNTWINED TRUSTEES. REPORT IINCLUDING DIRECTORS. REPORTI (CONTINUED FOR THE YEAR ENDED 30 NOVEMBER 2023 The trustees, wh¢* ort also the direetors lor the purp¢6e Of Com￿nY law. and who Served during the y¢ar and up to the date of ￿gnatUre of the finanaal st*ements were- Mr N U O Jeelani Mi DJ Dunaway Mr R D Hayward MrAD Savile MI KJARahrnan Mi E Kiely Mr R Park The trustees ale res[K)nsi￿e for Ihe overall management and contrcA of Gemini Untfflned and rneet four tirnes a year. The CEO is resp<￿S1￿Ae for c￿ordinating the wYJrk of the charty, preparabon ol papers and management accounts and the review of rnatters arising All tr{￿lee5/Mern￿rs 9ve of theiw time fre*. Nkj trusteelmernber or petson connected v•th a trusteelmember recave any finanu4 tenefit frorn Gemini Untswned. The trustees. reportwas apY￿ell by the Board of Tr￿lees. Mr A O Savile Trustee 28 August 2024 GEMINI UNTWINED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GEMINI UNTWINED l ieport to the trustees on my examination of the fina￿181 staternerts rA Gemini Unts*ined lthe charity) for Ihe year ended 30 November 2￿23. Responsibilities and ba￿5 01 rèport As the trustees of the charty land also its directors for the wrposes of cornpany lawl you are responsible for the preparatson of the finan*ances at 30 November 3J23 251.536 233,547 The ststement of finant4al activ￿.*$ inclu¢Jes al gains and losses recogmtsed in the year. The staternent of financial activrfies includes all gair6 and losses recoJrosed in the year. hjl income and ex￿n1*t￿re derive frorn ￿n￿nillng acl"vib"es. The ststement of financial a￿￿ts"es also comFlies ￿1th thè reqLMrements for an inccffie and exFendrture account under the Companies Act 2LXhS. GEMINI UNTWINED BALANCE SHEET AS AT 30 NOVEMBER 2023 2023 2022 Notes Curient assets Cash at bank and in hand 264,494 245.￿1 Creditors: amounts fallirwj due withln one year 11 12,9 12,254 Net current assets 251,536 233,547 The funds of the eharity Unrestricted funds 2S1.S36 233,547 251.536 233.547 The cornpany is entitled to the eXern[￿On from the au(fjl requirement contained in s￿tion 477 of the Companies Act 2006, for the year ended 30 Novemtrkr 2023_ The olrectors aeknovAedge their ièsponsit•lfft"es for com￿1ng ￿1th the requirements of the Companiès Aet 20r th respect to accounting recor¢ts arMJ the preparation ol finanaal statements. The members have nol required the company to ol￿aIn an autht of finarhcial staternènts for the yÈar in queston in a¢¢ordance s￿tiOn 476. These )Inanaal ststements have tttn wepareij in accofdanee ¥￿th the provisions apFlICa￿e to companies subjeet to the small companies rwrne. The finaneid ststements were aFprov¢d ty the trLtstees on 28 AugUSt 2024 MrAD Savite Twstee Company mgistrabgn numtrer 11W34 {EngJand and ￿les} GEMINI UNTWINED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023 Accounting pcAKies Charity informalion Gernini Untwne¢J is a private company limited by guarantee Inc￿￿￿*1ated in England and Wales. The iegistered Offi￿ is Africa House. 70 lfjnuBway. L(￿on. K28 6AH. 1.1 Accountirvj wivenlio The financial staternents have teen ryepared in acoirdance wth the charivs Igoverning docurnentl, the Companies Act 20CE, FRS 102 °The Finanaal ReFX)rting Slandard aptAicable in the UK and Reputlic ol Ireland. I"FRS 102.1 and the Chants"es SORP -Accountiro and Reporting ty Charits"es'. Statement of Recomrnended Prac1ice apFlicable to charib.es wèpann9 their aeeounts in aCc￿dan￿ Vrfilh the Financial Re￿rtINg Standard applicatle in the UK and Rewtlic of Irdand IFRS 1021- leffeclive 1 January 20191 The ehartty Is a PuLlic Benefit Entity as defined tr4 FRS 102. The charty has tsken atfvantsge of ttje wovtsions in the SORP fry thar￿"e5 not to preFHlè 8 Statement of Cash FIOWB The finanua statements are prepared in sterfing, wfmth is the functional ￿rTer￿ ol the charity. Monetary arnounts in thesé financia statements are r(￿nts￿ to the neaiest t. The financ4al staternents have been wepared under the hv6torical c￿1 corNenti¢)n. Imo¢*fied to indude the revaluatson of freehold properties and to indude irhvestment Propeities and certain finanaa Irrdtrumenls at Iwr valuel. The p￿n￿PaI a¢¢ounth"ng policies adopted ale set out bd¢M. 1.2 Going concem At the t.rne of approving the finanual ststements. the tnLStees have a reasonaile expedal'on that the tharty has adequate resources to conb.nue in operabonal extstence for the foreseeatle future. Thus the trustees cont'nue to adoF4 the going con￿rn basis of accounting in preparing the finanaal statements. 1.3 Chavitable funds Unfestricted funds ale availatde for Ltse at the thscretion of the trltstees in furtherance of their charitaN* objectves. Restricted funds arè subJ"•ct to speafic cOThJiti"c￿S try donors or gRntOfS * to how they may te used. Thè purpc6es and uses of the restrided fvFts are set wt in the nole5 to the finan¢ial ststernents. Endowment lunds are sut4.ect to contsb'ons ty donors that the caFJtal must be maintsined ty Ihe charity. 1.4 Income Incwne is feeogntsed vthèn the ¢harity is legally entiled to it after any Ferforman¢e cond￿n5 have t*en met. the amourts ean be measured rdiaL4y. and it is probaLle Ihat Incorne wil be received. Cash dLw8l￿6 are recognised on ie¢tyN. Othei donabof6 are rectynised once the charity has L*en notified of tha thnab"on. unless performance condib.ons requiwè deferral of thè amount Income tax recoveiatrAe in relaton to donab"on5 receiv￿ under GiftA"d or deets of co¥enant is recLyJnised at the time of the donabon. Le9aryes are recognised on rec&pt or othert¥ise rf the tharty has been notified of an impending (5istritAJt'on, the amount rs kno￿, a￿1 recwrl is eX￿Cted. If the amount is not knovm, the legaey ts treated as a eonb"ngent a55et. GEMINI UNTMNED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023 Accounting polws Iconlinuedl 1.5 Expenditure Expenditure r6 reco￿lSe￿ 0￿e there is a leg* or Co￿u¢tive oLligalion lo transfer ewnomi¢ benefit lo a third paty, It is probatrAe that a transfer of economi¢ tsenefft5 wdl be requred in setuement, and the arnount of the obligabon can ￿ measvred rdiaLIy. ExFÈnditure is classffied ty ￿ts"¥ty. The costs of each activty are made up of the total of th'rect costs and shared costs. including sUp[￿rt costs invdved in undertakn.ng each ath.vity CArect costs attiibthable to a single actsvity are a110¢8ted diredy to that aciwty. Shared cost5 %thch Contribute to more than one actsvty and support costs whith are not attfibulat4e lo a sIn￿e actmty a￿ apport.oned between th¢￿e acbvTrts"es on a basis consistent the use of resourL*S. Central stsff costs are allocated on the bass of tsme SFent and deweciation Charges are allocated on the ￿￿"On of the assefs ￿e. 1.6 Cash and cash equivalents Cash and cash ÈqLrivalents indude cash in hand. de￿tsts hdd at eal banks. other short-term IiquKI investrvients wth orignal matunlies of three months or less. and bank overdrafts. Bank overdrafts are sho thin t*)rrowngs in current lj"abililies. Basic financial assèts Basic finanual assets. vthich indude detrAors and cash and bank balances. are inithamy measured at transaction pncè induding transacbon costs and are subsequenuy carned at amortistd cost using the effective interest method unless the arrangement consb"tutes a financing transaeb"on, where the transacbon is measured at the present valve of the future rec*rls thscounted at a market rate of interest Finan(3al assets classthed as reee*vat4e wthin one year are not arno￿$e Basic finanoal liabililies Bawc ffinanoal li8td"Iities. induding crethlots and trAnk loans are inib.ally recognixed * transa(*ion unless the arrangement consb"tutes a finanung transacton, where the det* irtsirument is measured at the present value ol the fvture payrnents discounted * a rnarket rate ol intere5L Finanrial liablib.es dassified as PaYa￿e Ihin one year are not amortised. Detrt instruments are subsequenty cairied at amorb'sed cost. using the effedive interest rate method. Trade credlors are otliwons io pay for 9Jod5 or seN1￿$ that have teen acquired in the ordinary course ol operabons from $upyliets. Amounts payaL4e are dassffied as current liaix"lities if payment is due wthin r￿e year or less If not, they are pre5entEd as non-current lia￿11*e$. Trade creditors ale recognised initially at transaction wce and subsequently measure¢J at amorbsed cc6t using the effective interest method. Def¢cognilion of financial liatsliTlies Financial liabilities are derecognised Ythen the charity's contraclua otAigth"ons ex￿re or we dscharged or cancelled. 1.7 Ernployee beI￿rIts The cost ol any unuse(I hohday erdiuèment is iecognised in the period tn wlich the eM￿oYee'S seNices are recetved Terminats"on benefits are ceeognised imme(fiatdy as an exper6e when Ihe tharity is demnstr8￿Y committed to terminate the emFloyment d an ernF4oyee or to provide terrnination benefits. 1.8 Retirement benefits PayrnÈAts to defined contn"trth"on retsrement be￿fft schtmes are charged as an expense as they fall due. GEMINI UNTWINED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023 Critical accounting estimates and judgen*nts In the applicalion ol the charity's attounting polKies. trustees are required to make jud9ements, estimates an¢J assumptions atr*)ut the Cal￿ng arnount of assets and liablibes that are not readily apparent from other ources. The estimates and associated assumpbons are based on historic4 experience and other factors that are con8ii*red to be relevant. Actual results may dffer frorn these esbmates. The estimates and Under￿.[￿￿ assurnF*"ons are reviewed on an onwing ba5rs. Re￿s￿On5 to aceountng estimates are recognise(J in the pellod in which the esbmate is rey￿ed where the revigon affects onty that penod. or in the period ol the reViS￿n an¢J f*Jture pencmts where the fevision affects t¥)Ih current and future period5. Donations and legaeles Unrestrioled Unrestricted funds funds 2023 2022 Donations and gifts 85,492 127,801 Income from investments Unrestrieted UnrestrKtÈd fund5 funds 2023 2022 Interest iecwvat4e 500 77 io- GEMINI UNTWINED NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 NOVEhlBER 2023 Raising fund$ Unrestricted Unrestricted funds funds 2023 2022 Fundravsin Stsging fundraising events Other fundraising costs 13,223 6,320 1,399 Fundratsing and put4iuty 1,399 19.543 1.399 19.543 Charitable aetovrties Charitable Expenditure 2023 Charitable Expendtture 2022 Stsff costs CharitstAe exFendrture heathng 6 55.435 6.824 51,129 62,259 51.129 Share of svr¢)ort ¢céts1see note n Share of governance cc6ts Isee note 71 2.695 1,650 1,661 2,449 66.604 55,239 GEMINI UNTWINED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023 Support costs all¢￿￿ed toactivities 2023 2022 Telephone Piinbng, p*)stage and statiorery IT costs Sutscriptior Travel cO￿ul￿nCY Pen8￿"e9 Governancè costs 327 180 466 695 155 883 150 1.650 2,449 4,345 4,110 Analysed between: CharIta￿e activits'es 4.345 4.110 2023 2022 Gavernance costs comprise: Accountan 8ank charges 1,590 60 2.359 1.650 2.449 Trustees None of the trustees ICK any ￿rSOn$ connected them) receNed any remunewalion or benefits from the charity during the year. Employees The average montNy number of emF4oyees during the year was.. 2023 Number 2022 Number Employmènt costs 2023 2022 Wages and salaries Soaal secunty Costs Other pension costs 51,819 1,308 2.308 49.816 1.313 55,435 51,129 12- GEMINI UNTWINED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 NOVEIlrfBER 2023 Empk•y (Continued) There were no emFloyees whose annual reMU￿rabOn was Tr￿Te than £60,C(Q. 10 Taxation The ¢harity Is exemk* from tax on income and gains faling vth'n section 505 of the Taxes Act 1988 of seclion 252 of the Taxab"on of Chargeatle GainsAct 1¥a2 to the extent that these a￿ applied to its charita￿e obj'ects. 11 Creditors: amounts falling due within one 2023 2022 Other taxation anij socsal securty Trade cre¢*'tors othef credtors Accruals and defèrred Income 460 10.794 1,000 10,912 2.000 12,958 12.254 12 Retirement benefit schernes Defined contributton schemes The charity operates a defined contsitxjb.on pension seheme foi an qualfyin9 emrjoyees. The assets of the schemè are hdd separatdy from those of the charity in an indepen￿n￿Y admiThsiered fund. The charge to profft C￿ loss in iespecl of defined contri1￿bOn 8chernes was £2,30812022- £1.3131. 13 Unrestri¢ted fuThJs The uniestricted lunth of the cha¥ty comprise the unexpended balances of ￿)na￿On$ and grants which are not subject to specific conditions ty ¢Jonors aThJ ￿antorS as to how may be ￿ed. These indude dewgnated funds whi¢h have set aside oul cl unresth.cted funth try the trustees for specific purposes. At1 December 2022 Ineom1Th3 resourees Resources expended At30 Novembew 2023 General funds 233,547 85.9Y2 {68.0031 251.536 Previous year: A11 Ineorning December res¢urces 2021 Resources exFended At30 November 2022 General funds 180.451 127.878 174.7821 233,547 14 Rel*d party tran54¢tfion$ ThÈrè wért no disdosable rdated party trarL8adiorts duriftg the yeaf12022- noné). 13-