eh¥lty r•qltrtlon numb•r 1113901 Compw l•ql•trl0ft numb•r 116614341Engl•nd •nd W•l••) GEMINI UNTWINED ANNUAL REPORT AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
GEMINI UNTWINED LEGAL AND ADMINISTRATIVE IP4FORMATION Mr N U O Jeolwa Mr D J tnaWaY Mr R O Haard MrA D Savib& MrKJAR81 rEKty klrRPw Chwlty numb•r 1183901 Comp•ny numb•r 11668434 R•gl•tsr•d offic• AfvipA HrMJse 70 lQ'ngMy LdOn WC28 &4H Ind•p•nd•nl •xamln•r 11-12 Halmwk Tr•dlng C Fourth Way W•m MKI(186•X Er*nd HA9
GEMINI UNTWINED CONTENTS P•g• TNstw' r•pc 1r*d•p•nl Stat•mw)t of flnondAI adlvlle8 Balan sh•et 8-13
GEMINI UNTWINED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 30 NOVEAIBER 2024 The tnJste&s Fyesant th•lr anThJ81 reFJt and finrial slalom frlh& >w on1 30 November 2024. The flnanaal stolements h8ve wepored in accd vthilh the 8c1rj pokles set OLrt In note 1 to the finandal slateThnIS arKI comp4y with the tharftys Artid•s Df Assodatlon. Ihe Ccffipanie5 LI 2CIJ6 ar.ACrNjnUn9 and R8porting by Chanti•s.' Stat•m•nt of Reccmmended Pradice apr4icaNe to tharits•s prnparing thwr arxounts in acc4Yd8n¢o with the Fana81 Reixxling Slandwd or¥4bl• kn th• UK RopJtc d Irthd IFRS 102r {effective 1 January 20191. Obl•ctlv•• •Thd actlvlll•• The missi of Gemlni to advarK healh Ihe weldng of thudren and thglr famili•s l•ong g)ndits"on8 that may nOC3rtath c6X ¢nnirAac>al or neun)5urgery. OUT ap[oath invo¥ fvn¢Jbng both rnedical and SCAentific fes8grth as aB the tr08lment Lrf gJL C•bS. A wmgry fwjs has been on uaniop8gu$ Nmns, •nd our org8ni8ats.on was eslai4i8hed wilh th• go•1 of suppxyllng re&e8rth. care, and surgery lor these ¢8s8s. Whlle we cOnder apph'catl¢)n$ carts 8rnJ Buryery from various ho¥xtals globalty. we pn'marf rL41aborat6 in th• Unit•d 'n9th)M wth Gr08t Str•ot H08W IGOSHI 8rK1 Tho Insb"tul8 of Chrfd Hoath at Greg1 Omond Shet HO$prt IUCLI due to thok extwwe •xperlwKe and exwuse In the field. The Inddence cl raniop8gus hwns In the workl hAs trwsF4r•d lo be weater than avalabb r&s•art sugg¢st•d b8fc¢o G•mlnl Unhmnod was founded. The pubk wofil8 ol Genmni UnhM'n•d has al m8anl that ever in(¥eauing numb8T8 01 croniop8gu$ I¥'nS CtInUe to ralmd to G•'nI unfvrtnj 08th yaar. RIng mlul costs. (%xnb¢'n8d with (gOIng lunding ¢on$tr8lnts, hos Ihwef¢xe m8wl that whern dlni¢•l tsyth¢Jns permrt, Gomlnl unloLl increa81ngty coordlnates and o]nducts swgwy kn lit•rnth In ¥thlth Iholr Th(C41 le•ms. In ojuntrios suth as Turk•y •nd Brnzil. Th• rt4ethve8 1(Y G•ffdnl In 2024 wtn fOud w d•¥dc•kng h• town d fvndr•lw8 to •thknv• th• fvndlng goals of th• ¢hartty. th thé Ilm of (¥eating a 8U•talnat4¢ f4rtuo. ThL8 Sustslnabllty should enable th8 org8nis8tion to serve not onty tr"n$ •lso rliklr•n ryth othw lE1•y (x8niolacial iswas. tharaby expanding th• ol benefft • Iwoador wgo of th4dr•n In need. Thls r•m01 an thgdng Gemini continu•s lo rK•iwa rwug8ts to •xpMd th• r•mbt dthe (knity to inrJd• othw l>p•8 of c¢}1 Twn• Inol only tho on8$ ¢onjoin•d at the h••dl. Vlhitsi from a m•dical and Fryocbvo this makes exc8lkrynl sen80, thls wlll fequlre an expanslon of Gwnini UrI•l$ Lwltsbkn rds Iother with o $ynMc4nt upgr8de in terms of the Chartvy kJ18tlcs and fundlry. Th• Tftt awe th• Implkthlfm$ of any •xpon•lon. Arnth•r 8lgnfflc4ni key oWeth¥o In Juty 2024 w•s the 8LKrestslul sep8r8tic 8urggry ol $18ters frryn Pakl8t8n. After securing fundlng from th? Minlstry Healih TUaY, the wgre I1¢YA to Ankarn Bllkent crty Hospltal. Fomowing a detailed medical rnM6w, th• t•am •mbart•d cm rknaknging saparalion surgery. wai ComF4ed in fv40 Stages. the fin81 wocedure lastiThJ 14 hours. This rmrkable operation w86 not onPy tn'umph lor m•dl¢Jl sdence but •kn a gh)bal colabrKgkn. Invthng medKal teams frc¥n seven dnyerent counlrfeB. Unlqudy, this $UTgery kveraged th• groundtre4kkng of mixed realty (MRI t•thnobay to gukle th8 8urgkal team. The gith. both under on• year okj at tho time. hav• mad• a frjl rocovery •nd •xpo¢t•d to ful and Indep¢ndanl lfves. Thls cdlaboration undefsoygs Gwnknl Urbts4lr,ts cunmitnI to forglng partnerships wlth ading medical instituuons to expand Its rettc ond impoct kn tmprovlng the Ilv•s of thlldw % cranlofaryal condlUc418. Th• trustees have pald due regard to guldanc* Clwlty COM99k In decadlng vthat activllleB the harity Should undertakn.
GEMINI UNTWINED TRUSTEES. REPORT (INCLUDNG DIRECTORS. REPORT) (coKfiNUED) FOR THE YEAR ENDED 30 NOVEMBER 2024 Achh¥•Th•nt• and p•rfornwnc• Geminl Unlwtned oneerS researth In crthopw s¢pw•lkn. uohncod tethnkues Ilke realty IWRI and mlxed reality {MRI training 2urg•ry rAannlThJ. In tIlallOn with the MxAR mixed reaty p1101, davalop•d by n•urosury•ry r8sKlent and PhD student Rezaoi Haddad. tho taams in Turk•y arml Iho UK crèatsd highty detsiled 3D model of the ins. an8ty. Tlw$ imm8rsiv8 tethnclogy albwed sur9eons lo sU11Ze arNI Tehearse the complex proCU. improw"w pred81 xl ufdy during Ihe tyeraticfft. The succe88 of thi8 case was m8de possiblè through Gomini UnMTrrnd's cffigcang rgsei d&vdwient of oJtthw4dge tethnclogles, lo refine tho ar#Y swls rnquwrAJ ft¥lJMe IMko& swgrn. Donors. On19 investment In has led to 8lwth4nt •¢hanmlts in surgical tethnlques arKb Iwoved Managnant of uanwagu8 powtNoty iiiyacary lh• uanicpw thw farrili•s. Geminl unti71 conllnwd to th• of watod (rf (xJClnWAI trlnB, In BT#2M and Pak18tan. Flnincl•l r•¥l•w The $010 6WTCe of incorn• is ¢91$. Tho trust6 w• &inn9 Ihw'r stratryy of dothi'ng all net incoffling r880urces io fund4ng m•dlc41 and sdent6fiG knlo. Lwt atso ts trMtm•nt crf. c¥x)thllons potenllaly requlrtng craOladdI or neuTo8urgery. Gemlnl Unfvhned notably offers w sttsl•nlld lo ¢>wA0pog and thelr f•mll•¥, fundlng IrKIMdual {(* PolreOI Co$ th8t w• r•r•ty ftr•J•d by oth•rthl¢th'• h•alh kn th• W(1. Th• ¢h•rty8 polcy reserves 1$ to malrrtaln reserves wth th•t. A. The maximum amoLsnt of any commht¢d ¢t ¢•n be met polnt In ar B. Th• budg•t•d operaty.ng and lund gonarnti frjndion costs of th• thanty can b• cor8d for th• n•xt 12 months t any pc¥nt in time. The unre8tn.rtsd reser 01 the yr 0•0 30 November 2024 arTKyJnknJ to £248,291.
GEMINI UNTWINED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORn (CONTINUED) FOR THE YEAR ENDED 30 NOVEAI8ER 2024 Rlsk Man•g•m•nt The trustees are resp$11 fty the overnedng of any rlsk fac&J by Gemini Unlwinl. DetAiknI considerations L risk are delegated to Ihe charity manager and CEO. Risks ar¥ Idenyfied. as8es88d and ul5 estst41shed throughcwjt the year. A fom)al r•iry8w of tho than¥ rrsk rnanagement prOC•u is undertaken at eath tru5tae m&8ting. fv'Bk managed under th8 heath'ngs of IowlatK. firAn¢ial susl•ThtrAty aThY olfunds. The main risks th•t tho IrLtst•es hove 1dentrf the rkn to m9& Ih¢)se ri$k$ 8rn'. R•wtstlon Gernlnl Untwlne(fs 8ucress Is bullt on Ils r8puWon lty furth4 C4ynk4ex chlhJren'8 rxanlof8d81 and neurosurgery wlth largety succ•ssful outcom•s. W• manago this risk by Lxrt a dlNcal assessment for oath case. 11 the ca$0 1$ de•mf•J suTrtst4tr for Gemini, 8 wil b8 Imrt to I Boord. FthMg this, 8 bo8rd me•tiny wll bts h•kJ nd a deaOn is made as to vthether Gwnini ¢h¢x•s to supwt thlm ca#e. Thls deciskffl wil not Involve membe of the Board ¥tho V&Duld undwtske the supJery iwl Invc+n In h•w4 ¢yMkknbl• m•dleal •xpwtl8• In this field. Fln•n¢l•l •u•t•ln•blllty Our ability to contsnu• is r•lianl cm d¢t¥ Ind the abthty lo pay a$ ty f•1 dy•. Th1$ risk 1$ manayd by h9vlng 8 r•put8fjon for exc•lben(¥ In Ilekl and c•sh4knv m•nageml reguL4r wlth pcIon1 high net worth kndt¥ldl1 •NI (krfKn. Sourc• oflund• Due to the nalure (rf m•dical casw that G•nI1 kS lo h•l). don•kn may be made Irom aeveral lurO•dldlon• int•mationaty. som• ol vknich may bo d•omt•J Thigh li1. As a w1•n•1 duo on th•s• I6 l• undort8ken by our bank {in acDJrdanc• with thair FKlyl. Through the d8k managem1 pro¢e8sos eslablthed for GemlnS Unllned. the Iruslees ar• sallsfi•d that th• m?lor risks identified have been adequatoty M9•tod th•f• n•c•ss8ry. ft is rocogni8ed thBI 8y8tem8 can onty pro Pl•n• lor fulurn p•rlod• Th8re Is ¢>Jrrgnlty very Ilmtted knowledge arKJ xyenMG Te8ewth k)to tho rJ)ndlbw r•wlrfng p•8dl•trlc neur08urgery andlor cranknf8caal surgary. Gemlni aim8 to become a ceniT81 rerxwtNy of kr w¥J rw•rth w)to cxarwopagus tstyins •nd othw condition8 requldng ccffnpknx p8edi8tri¢ neurosuryery (yaniothlal wjrgery. The oblectNe would be lo th•n den tho lgvel ol knoe1j9e available, vthK C(k1 b• usad to Imrmove the deusilx maklng of surglcal learns, surgical techniques. genernl caro and suThiv81 rntss. Tho 1rnin1UCaIlThJ crf shouhj anabb8 Ioc81. sale crgnlop8gu8 88 •n altemthe lo to UK. thls18 rK4sIt4•. Gemini has affangad fijnding f(x a r•8•arch by 8 MScTrhD StLKlt %tho wll b8 ru•8 to shaT• th•ir findings with Gemini. For exarnF4e. no researth has been condud•J into tho wdemby of u8nw•gus I76 c the survival rates of craniopagus th) do nol have surgery and the success rates of surgery fcr drfferent fowm8 ol cranbcpagus hn8. G•mlrM is ojrrenity kA>king pr11 c•)didth th• r•s•arth. Struclurn. gov•m•nc• •nd m•n•g•m•nl The charity is a chantat4e company h"mrted by guaiantee, 8 I&)vember 2018 and regi8twed as
GEMINI UNTWINED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 30 NOVEAIBER 2024 The tnJ8lees. who are aL80 the directors fcff the wrpos• crf crryany l. and T1 dudng the year and up to the dale of signatsjm ol th• finanoal statemts vm: Mr N U O Jeelani Mr D J Dunaway Mr R D Hayward MrAD Savi MrK JARJhman MrE elY Mr R Park Tha trusle•s are mspon86ble the over81 rrong9w arKI ctr¢I of G•nlnl UntslYJ and m•tst four Um•s ye8r. The CEO reSpsIble for L)>(xdlnaI1r the ol the charity, prep•ration of papeT8 management accwnts and the rn¥16w of mattern arijing. AJI give ol thelr Ilme fr••ty. No trus¢¢•lmember or The trustee ' Tru•t•• 7 0(*ober 2025
GEMINI UNTWINED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GEMINI UNTWINED I report to the Injstees on my 8Xwn¥Wt ol Ihe ffinaThial at•meth of GthI Unn$d (the thadtyl lty the y1 endad 30 N0mber 2024. R•sponslblNtl•• and of r•port As the twst8e$ of the charity land 8150 ils direcl(xs lry the wnp8ny Iwl you are respsIble for the prepara10( of the Ilnonryal at•m•nts wtth lh8 of the Ctynp•ni85 Acl 2LK61th0 2CQ6 HOng satlsfled mysdl that the financial atements (rf the charty we r1 required to be audited under Part 16 cl the 2006 Act and are ehgible lor inderdent exarnina1. I repct In rw•¢l ol my 0xam1natk of thtr tharfty'8 financial stat•m•nts carriod cxrt under socts'on 145 of th• Charib•s Ad 2011 (the 2011 AI. In Cang oul my ex¥minalw I have fdkyed al thg wlcable by the Chwity Crynmwion undor SOL#1 145151(bl of the 2011 Act. Ind•p•nd•nt •x•mlnrf• •t•t•m• I have rMpleted ry •XaMinalk. l ojnllmi ihat no matlws to my attenkn In (¥Jnn8th the •xaminalion gin9 me cau80 to bohev• that in any malf4ial rwoc gccounong records were not kept in r••¢t of thlty as r•ww•l ty •wXkffi 386 of the 2008AcL' or the fln8ndal &tstements do not rfth thosè rnc(Yd8; thè fmanclal statements do ¢>Jnpty with th• acJnknJ wUYWTntr 396 of 2008 Act other thgn any r•quirernenl that the a] gi • In and falr view 18 not a matter c{sdered as part of an Independent examOnotiw.' or the financAal 8tatern•nts haw not b1 Kurdan¢• 4th tho •nd prlrK4pb88 of tho St8temonl of R¢ommended •cle f¢Y aco)unllng •nd r•pryilng by (artlleB &pICable lo preparin9 their aCCnIS In a¢(fd th tho appkobb In th• UK R•public of Ir•lond IFRS 102). I havo no Lw¢4m• and h•v• <>yn• •crnu no (thw Matt kn c*)nn•Glkm th• •Kwn•11on to attentlon shOd drawn In th18 report In order lo •natrl• 8 wop•r uTh16n9 dtho tknand81 st8tem•nts lo bo rnached. Affinity Afflnlty AMod•ts• Umlt•d 11-12 Haltrnath Tradlrw Centre Fourth Way Mlddlesex HA9 OLB Engl8nd Datsd: 7 Odober 2025
GEMINI UNTWINED STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 NOVEMBER 2024 Unmtrlct•d UnrMtrlct•d funds fund• 2024 2023 Donations and kng8cie• Inv•slments 68.827 85.492 Total In¢om• 69.322 85.992 Raigng funds 6.320 1,399 ChJrft8bl• aclfvrt 86247 68.604 Tol•l •xp•ndftu¥• 72,567 68.LY)3 N•t {•xp•ndlturnylnc4xn• l•r th• y•wl N•t mov•m•fit In fund• 13.2451 17.989 Fund balance8 at 1 Decambw 2023 251.536 233.547 Fund b•knnc•• •130 Nov•mb•r 2024 248.291 251.536 Tho stat8m•nt of finan¢i•l actm1 in¢kh1•• al •nd in >w. The s18lement of financad aC1fv•S knctyjd al 9th and xBe8 Yo(aJgnlo•d in lh• . knc¥yn• •nd •xp•ndllur• derlve from conUnuing actp4iUes. The stslomonl of finan(xal a1188 al&0 58$ tho rnqutrwnents for an K47me WKI expdItuTe account under the Companio$ Acl 2CKA.
GEMINI UNTWINED BALANCE SHEEr ASATJO NOVEMBER 2024 2024 2023 Curr•nt M•et• Cash al bank and in 264.494 Cr•dltor•: •mounts lalllng du• wlthln t• y••r 11 15.057 12.958 Not current a18 248.291 251.536 Th• fvnd4 olth• ¢h•vty Unrestrlcled funds 248.291 251.536 248,291 251,S36 Th• ¢cffip•ny 1$ •nllled to tho exempkn from th• wjt c(¥rt• kn •LIkn 477 olthe Compon1 ALI 2006. ILY th• ar •nd•d 30 Novwnber 2024. The momberB havo not rwiivod th• CM1p lo ol)l•in •n wd d Ils fin•n(xal 81atwnts yo•r in qu•81ion In cctydance wllh s•ckn 476. Thoso finanoal statlants h•v• b•8n accfthth *ilh the w0visi• to C4Mnpania8 subj'ocl lo th• 8m8M oynp8ni•s Th• fin• Ccfflpony mglstralon number 11668434 {Erql•nd WKI W•1061
GEMINI UNTWINED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 Accauntlng pollcl Chartty Informatton G8mini UnfvAn8d is è privat• company Iwnitth8 by ouarnntee inC(wa in England and Walos. The rfjgisler¢d office is AfrIc8 House, 70 lfjng5way, London. WC28 6AH. 1.1 Accountlng conv•ntlon The fin8ncAal ststements ha bo p1wir the t19 do(wnll, th• Cc#xpani8s Act 2006. FRS 102 Yhe Fthanoal Rep.g Standard appqicable In th8 UK and Republlc Ireland" I"FRS 10ri and ts Charitios SORP .AcccAg otr R•pNtry by Choritigs.. Statsmont Recommended Practice 8wthcobl& lo thorilies pr•p8rlng thdr actnts In accordance wlth the FlnBnd81 R•ptydn9 Stsndard applkable in the UK and Rewblic ol keland IFRS 102). 18ffeA 1 January 20191. The chanty is a Pubhc Berfft Entity as deth•d by FRS 102. Tht tharlty has laken advantage of tho In tho SCRP ts ibwlU•s not to pr•p•r• a St•t•m•nt c Cash Fkn. The finanrAal slatomonts •ro Fvwar•d In starlty, li the fiNKli tho th•iity. Monethry Th8 fin8nryal ststornwts bavo bwn w8w•d urth histC•1 cth¥•nliM. IM0drf to Ind• the rSlU9110n of froehotd rry•rlles •r#d to Indud• kn¥•strYwni wopertkn and find81 truments at tslr v8k401. The prtnclpal ac£¥Junllng ld8$ adopted we set Ixrt b81ow. 12 Golng conc•m Al thts tsmé of approvwig th• fl(•1 •lal•mwts. th• In h0¥• • •xp•rl4tion that th• tharity has 8d8qU8to resourc to c(th'ru• in opw8lKffi•l Icff tho Ity•s•bI& lulurn. Thu8 th• truslees nlnue to odcyt th• golng basls of CnIng In weparlng the finandal st8tementB. 1.3 Charlt•bl• lund• Unrestricted funds ar• 8wlgbl• fty •¢ the lh• truste08 in fl¢0 of thoir ¢wrt8b oblecttv•8. RestrlLt8d furKl$ are SW Io sp8dfic by lx grnnt(xs aB to they may uled. The Endowm•nt funds arn subiad to sp•cth c¢nditkm8 try lh tho cwxtal rnu be milnts1n by th• IA Incom• Inclyne is r8cwnised when the ch8fity is189Y titI3 to it after any pwformance CditI have m•L th• 8mounts cgn be mGUred remey, and it Is wrknble that In 7hil be reCed. Cash donallons are recognlsed on recelpt dongttons ar recognlged Mc tt tharfty has begn notffled of the donation, unless pèrfcman¢ widili¢MB wquire deferral of Ihe aMOl Income lax recoverable In relab'on to roc•¥ed undw l>ft ANJ d13 of is r•CA)gr#sl 0¢ tho tim• ofth• donation. Legao*$ 8r& recogni5e(l on FBceipt othwwise rf the drity has n(fi00 of imp8ndiThJ dIstritrOn. the amount is known, and recoipt r4 expeU¢d. 11 the •mcwt kn. th• 18 treatsd •• • contingent asset.
GEMINI UNTWINED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024 A¢u11Th ppllGI•s IContlnu•d) 1.5 Exp•ndttur• Expenditure Is recognlsed once there L8 8 legal cuthclive Obgakn lo transfet eccAKrfnlc beneflt to Ihlrd party, it is Probable that a translw crf eccrfM)rnic benefits ¥bill raquired settbernent, and the amount of the obfjgation cxn bè mo85 rBliabty. Elerrture 18 d888ified by actiwty. The of eath activty are made up of the 10t of dlrect eO8ts and shar•d costs. induding support costs invrknd in urKl8rtaknng •ach acliw. trecl ojsls a7but8b to a actsvty 8re 8l¢tsled dire lo th•1 8t. Sharwj costs trIbUte to more than one gctivty and 8UPPOrt costB whth •re nol Bltritrlth to a sin&le advrty are api>Jl1¢yd tKIw8 those •ctfvltles on 8 b8618 onslstent wlth the uae ol resour$. C•ntra slaff Lxats ar kxat•d the basb5 01 Ilme spent, and dokYed8ti charg88 #re on Iho olthe 1.0 Cuh and ¢Mh •qulvthnts Ca8h and cash wulvalents inthde cash in haThl. darts cal with banks, other short-terrn Iguld investrnents wth orwJinal maluriti85 01 thro• knB. aThl bank owdralts. Bank o¥erfr8fts •re shown wlthln boffowlngs In ffen1 lab188. 8uk fln•ncl•l •u•ts B8slc fln•n¢i81 8ssets. t•ththlc Inthd• d•blcn and ¢•8h and bank b•tsnc•s. are Inltiaty measured 81 transaction prtee Indudlng transaciicm cx)J aThJ we b#aquenty cthed al amortlsèo c081 u8lng the eff•¢1tr4e inlw8$t mgthod unless cMtitu 8 fin8ncing transo¢¢ion. %18ra the transaction measu at the prn1 vahje d th• fubJrn at q ma of Irrt¥•sL Flrb•nd•l ••8•ts da88ified as re1¥al)le thin ce y•ar arn not arnort18. 8•sk fln•ncl•l h•blllrf•s Basic financial liablilies, irthing cnditiyj and bank irili•ly rwTrLq at tran8•con pricé unkn• th0 8rr8ng•m•nl ¢¢$tvIS o financang tr8ns8cIicm, 7htw• the debt in$trum•nl m•o$ur•d 81 th• prosont vAlue of the frJtUTe payment8 discounted al a market rats ol interesL Finand81 da8Bmad 88 p•yable thln on• y•ar ar• r#)t aMortId. Debt Instru1t$ ore subseryenty ot uskng thg offeGtk¥g Intere rate M•trd. Trnd• uodttors arn obllgalh)ns to pjy pod8 Ihfjt h•ve bo •cquirnd In thé ordlnary of ¢yf8ti$ frtrn supph'¢rs. Amounts payJtl• w• d05fth as liBly"lrtioE rf pa0n1 is du• ithin on8 year or less. 11 not. they aTe Presented 86 norKurrenl latifjlies. Trade uedilrys are reco9nlsed •t tran8actlon and sub8•qu•ntty m•asurnd al 4m0rtkn e•)8t Un9 •¥0 Intsrest methoj. D•r•¢¢)gnlUon olfln•n¢l•l Wld•¥ Flnanaal 4a111•8 ar• dw•cg718•J vth•n th• obllgths éXF4r• or aT• dlstharged or can¢dl8d. 1.7 Employ•• b•n•fft• The cost of any unused holday en1ft IB recoBnlEed in the In wthith the employ.8 s0CS •r• l.B R•tlv•m•nt b•n•llt• Payments lo defined clythibuli TthiTement benefft we (a as an eXPse as ltrw fom d.
GEMINI UNTWINED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024 CrlU¢al ac¢ountlng ••tlmatss •Trd Judgwnts In the applicab'on of the thantys acCottg pcca'es. the truslees are required lo make judgements, est6m8le$ and assumplions atnrt the urryng amount of assets and labthties that ave not Teadity appar•nl from other sourc. The estimates and assoriated a&wmpkn$ are bas•d Pmsltyical 8xnnCe and other factor8 that The e8llmote8 and Unden0 assLbmptions are ye¥wd on an bas18. Revlsion8 to acc(yJnting esbmatss aro r•oJgnised in the wiod in V•tM"ch Ihts Osknt• is th• revishin affed5 onty that peri, (x in the perhyj rf the revision and futwe pwicJs kn the re¥i8irm both and fure perkrfls. Don¢)• •nO lty•¢l UnM•trlcl•d UDr•*trlct•d fvnd• lynd• 2tr43 Don81MS and gits 85,492 In¢¢Mn• from Inv••lm•ht• fund• 2024 lund• 2023 Inttrt re¢thbIl 495 600 10-
GEMINI UNTWINED NOTES TO THE FINANCIAL STATEMENTS (C(MITINUED) FOR THE YEAR ENDED 30 NOVEAIBER 2024 Ra19 fuThd• Unw••trl¢l•d Unr••trlct•d fund• lund• 2024 2023 Olhw nd1ft9 o)•l• 1,399 1,399 Ch•rll•bl• •ctMtI•• Ch•rltabl• Ch•rfl•bl• EXpdItyr• Exp•ndllur• 2024 2023 Sthff Tr•wJl C1$ Medi1 8uppI•s $8,397 6,824 5,722 64,418 62,259 Sh•r• ol 8UPWt c¢th18th note 71 Shar• of govwn•K¥ CO•t• {*•• nrrt• 7) 2,696 847 66.247 2fd4 2•23 T•knphon• Printing. F1• and •14kn•ry IT costs SubscrlptiLMs Con8uttancy pene 156 327 180 462 150 847 1.829 4.345 11
GEMINI UNTWINED NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 30 NOVEAIBER 2024 (Conllnu•d) 2024 2023 AcAwnt¥n¢y 787 1,590 847 1,650 cority durfng the year. Employ••• 2023 Numb•r Numb•r 2024 3023 $4,891 2,100 51.819 Sodal lerIty costs Other pen8ton oi8ts 58.397 55,435 10 T•x•ll¢yb Th• charity •xwnFI from t&¥ on infAxn• ithin g•dicffi 505 of th• Taxm Acl 1988 or iocuon 252 ofthe Taxation (rf chts1O 1W2 th tho tha to it8 ¢*aii18t>le 04e¢a•. 12-
GEMINI UNTWINED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEAIBER 2024 11 Cr•dltor•: affl¢)unls du• TlTr on• y•v 2024 2023 Other wdal Trnde uedltys 434 12.623 10.912 Acuuah and delfAT•d Incom• 15.057 12.958 12 Unv••trlct•d fund• The unre11¢thd fund• of Iho comwtye the balancts d d(atICl and grnnts ¥thlth ar• )t subiact to sp•ufic C11$ ty dM(Y8 8nd gtr 08 to ltsy m•y u8od. Those indud• ••lgnJt•d fvnd$ whlth have t1 sot all ¢xrt by th• trustMs tr 8pgdlk purpow•. 2024 G•nw•l lund• 251.536 172.687) 248.291 Pr•¥lau• y••r: AtJO 2023 Genwal lund• Y33.$47 (68,0031 251,538 13 R•l•t•d party tr*n••¢llon• 13-