eh¥lty r•ql*tr*tlon numb•r 1113901
Compw l•ql•tr￿l0ft 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 t￿naWaY
Mr R O Ha￿ard
MrA D Savib&
MrKJAR81
￿rEK￿ty
klrRPw
Chwlty numb•r
1183901
Comp•ny numb•r
11668434
R•gl•tsr•d offic•
AfvipA HrMJse
70 lQ'ngMy
L￿dOn
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 reF*Jt and fin￿rial slalom￿ fr*lh& >w on￿1 30 November 2024.
The flnanaal stolements h8ve wepored in acc￿d￿ vthilh the 8c￿￿￿1￿r￿j pokles set OLrt In note 1 to the
finandal slateTh￿nIS arKI comp4y with the tharftys Artid•s Df Assodatlon. Ihe Ccffipanie5 *LI 2CIJ6 ar￿.ACr￿NjnUn9
and R8porting by Chanti•s.' Stat•m•nt of Reccmmended Pradice apr4icaNe to tharits•s prnparing thwr arxounts in
acc4Yd8n¢o with the F￿ana81 Reixxling Slandwd or¥*4bl• kn th• UK RopJt*c d Irthd IFRS 102r
{effective 1 January 20191.
Obl•ctlv•• •Thd actlvlll••
The missi￿ of Gemlni to advarK* healh Ihe wel*dng of thudren and thglr
famili•s l•ong g)ndits"on8 that may nOC￿3rtath c￿￿6X ¢nnirAac>al or neun)5urgery. OUT ap[￿oath invo￿¥
fvn¢Jbng both rnedical and SCAentific fes8grth as aB the tr08lment Lrf gJL* C￿￿•b￿S. 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 cOn￿der 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 C￿tInUe to ￿ ralmd to G•￿'nI unfvrtn￿j 08th yaar. R￿Ing m*lul costs. (%xnb¢'n8d with
(￿gOIng lunding ¢on$tr8lnts, hos Ihwef¢xe m8wl that whern dlni¢•l tsyth¢Jns permrt, Gomlnl un￿l￿oLl
increa81ngty coordlnates and o]nducts swgwy kn lit•rnth￿ In ¥thlth Iholr Th￿(￿C41 le•ms. In
ojuntrios suth as Turk•y •nd Brnzil.
Th• rt4ethve8 1(Y G•ffdnl In 2024 wtn fOu￿d w d•¥dc•kng h• town d fvndr•lw8 to •thknv• th•
fvndlng goals of th• ¢hartty. th thé Ilm of (¥eating a 8U•talnat4¢ f4rtuo. ThL8 Sustslnabllty should enable th8
org8nis8tion to serve not onty tr￿"n$ •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 inr*Jd• 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 U￿rI•l$ L*wltsbkn r*ds I￿other with o $ynMc4nt upgr8de in terms of
the Chartvy k*J18tlcs and fundlry. Th• Tft￿t￿ awe th• Implkthlfm$ 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 ￿ TU￿aY, the wgre I1¢YA￿ to Ankarn Bllkent crty Hospltal.
Fomowing a detailed medical rnM6w, th• t•am •mbart•d cm rknaknging saparalion surgery. wai
ComF4￿ed 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 cunmit￿nI 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 COM￿99k￿ 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 ￿￿￿tIl￿allOn with the ￿MxAR mixed rea￿ty p￿110￿1,
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. an8t￿y. Tlw$ imm8rsiv8 tethnclogy albwed sur9eons lo ￿sU￿11Ze arNI
Tehearse the complex proC￿U￿. improw"w pred81￿ *xl ufdy during Ihe tyeraticfft. The succe88 of thi8 case was
m8de possiblè through Gomini UnMTrrnd's cffigcang rgse*i d&vdwient of oJtthw4dge tethnclogles,
lo refine tho ar#Y swls rnquwrAJ ft¥lJMe IM*￿ko& swgrn.
Donors. On￿1￿9 investment In has led to 8lwth4nt •¢han￿m￿lts in surgical tethnlques arKb Iwoved
Manag￿nant of uanwagu8 ￿ powtNoty iiiyacary lh• uanicpw thw farrili•s.
Geminl unti￿71￿ conllnwd to th• of watod (rf (x￿JClnWAI tr*lnB, In BT#2M
and Pak18tan.
Flnincl•l r•¥l•w
The $010 6WTCe of incorn• is ￿¢￿91￿￿$. Tho trust￿6 w• &￿in￿n9 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
cra￿O￿laddI 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• co￿r8d for th• n•xt 12 months
t any pc¥nt in time. The unre8tn.rtsd reser￿ 01 the y￿r ￿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￿$1￿1* fty the overnedng of any rlsk fac&J by Gemini Unlwin*l. DetAiknI considerations L
risk are delegated to Ihe charity manager and CEO. Risks ar¥ Idenyfied. as8es88d and ￿￿ul5 estst41shed
throughcwjt the year. A fom)al r•iry8w of tho than￿¥ rrsk rnanagement prOC•u￿ is undertaken at eath tru5tae
m&8ting. fv'Bk managed under th8 heath'ngs of IowlatK￿. firAn¢ial susl•ThtrAty aThY olfunds.
The main risks th•t tho IrLtst•es hove 1dentrf￿ the rkn to m￿￿9& Ih¢)se ri$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. Fth*Mg this, 8 bo8rd me•tiny wll bts h•kJ
nd a dea￿On 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•nagem￿l reguL4r wlth
pcIon￿￿1 high net worth kndt¥ld￿l1 •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• I￿￿6 l•
undort8ken by our bank {in acDJrdanc• with thair FKlyl.
Through the d8k managem￿1 pro¢e8sos eslablthed for GemlnS Unl*lned. the Iruslees ar• sallsfi•d that th• m?lor
risks identified have been adequatoty M￿9•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 kno￿e1j9e available, vthK* C(￿k1 b• usad to Imrmove the deusilx maklng of surglcal learns,
surgical techniques. genernl caro and suThiv81 rntss. Tho 1rnin1￿￿UCaIlThJ 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 StLKl￿t %tho wll b8 r￿u•8￿ to shaT• th•ir
findings with Gemini. For exarnF4e. no researth has been condud•J into tho wdemb*y of u8nw•gus I￿76 c
the survival rates of craniopagus th) do nol have surgery and the success rates of surgery fcr drfferent fowm8
ol cranbcpagus h￿n8. G•mlrM is ojrrenity kA>king pr￿11￿ 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 T*1￿ dudng the year and up to
the dale of signatsjm ol th• finanoal statem￿ts 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 c￿tr¢I of G•nlnl UntslY*J and m•tst four Um•s
ye8r. The CEO reSp￿sIble 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 G￿thI Un￿￿n$d (the thadtyl lty the y￿1
endad 30 N0￿mber 2024.
R•sponslblNtl•• and of r•port
As the twst8e$ of the charity land 8150 ils direcl(xs lry the wnp8ny Iwl you are resp￿sIble for the
prepara10(￿ of the Ilnonryal *at•m•nts wtth lh8 of the Ctynp•ni85 Acl 2LK61th0 2CQ6
HO￿ng satlsfled mysdl that the financial *atements (rf the charty we r￿1 required to be audited under Part 16 cl
the 2006 Act and are ehgible lor inder￿dent exarnina1￿. I repc*t 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 Ca￿ng oul my
ex¥minalw I have fdky*ed 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 r￿Mpleted ry •XaMinalk￿. l ojnllmi ihat no matlws to my attenkn In (¥Jnn8th the
•xaminalion gi￿n9 me cau80 to bohev• that in any malf4ial rwoc*
gccounong records were not kept in r•*•¢t of th*lty 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• ac***JnknJ wUYWT￿ntr 396 of 2008 Act other
thgn any r•quirernenl that the a￿]￿￿￿ gi￿ • In￿ and falr view 18 not a matter c{￿s￿dered as part of an
Independent examOnotiw.' or
the financAal 8tatern•nts haw not b*1 Kurdan¢• *4th tho •nd prlrK4pb88 of tho
St8temonl of R*¢ommended ￿•cl￿e f¢Y aco)unllng •nd r•pryilng by (*artlleB &p￿ICable lo
preparin9 their aCC￿nIS In a¢(f*d￿￿ 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• •Kw￿n•11on to attentlon
shO￿d ￿ drawn In th18 report In order lo •natrl• 8 wop•r uTh1￿6n9 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 a￿￿1188 al&0 ￿58$ tho rnqutrwnents for an *K47me WKI exp￿dItuTe 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 a￿18
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 Compon￿1 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 81atwn￿ts yo•r in qu•81ion In
cctydance wllh s•ckn 476.
Thoso finanoal stat￿lants 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 t￿￿￿1￿9 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 .AcccA￿￿g o￿tr R•pNtry by Choritigs.. Statsmont
Recommended Practice 8wthcobl& lo thorilies pr•p8rlng thdr act￿nts 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 Ber￿fft Entity as deth•d by FRS 102.
Tht tharlty has laken advantage of tho In tho SCRP ts i*bwlU•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 hist￿C•1 cth¥•nliM. IM0drf￿ to In￿d• the
r￿SlU9110n of froehotd rry•rlles •r#d to Indud• kn¥•strYwni wopertkn and fin￿d81 ￿￿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'r*u• in opw8lKffi•l Icff tho Ity•s￿•bI& lulurn. Thu8 th• truslees
nlnue to odcyt th• golng basls of ￿C￿nIng 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 is189￿Y ￿titI￿3 to it after any pwformance C￿ditI￿ have m•L
th• 8mounts cgn be m￿GUred reme￿y, and it Is wrknble that In￿ 7hil be reC￿ed.
Cash donallons are recognlsed on recelpt dongttons ar* recognlged Mc* tt* tharfty has begn notffled
of the donation, unless pèrfcman¢* widili¢MB w*quire deferral of Ihe aMO￿l Income lax recoverable In
relab'on to roc•¥ed undw l>ft ANJ ￿ d￿13 of is r•CA)gr#s￿l 0¢ tho tim• ofth• donation.
Legao*$ 8r& recogni5e(l on FBceipt ￿ othwwise rf the d￿rity has n(￿fi00 of ￿ imp8ndiThJ dIstritr￿￿On.
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¢￿u￿11Th￿ ppllGI•s
IContlnu•d)
1.5 Exp•ndttur•
Expenditure Is recognlsed once there L8 8 legal cuthclive Ob￿gakn 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.
El￿er￿rture 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. t*recl ojsls a￿7but8b￿ 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 Bltritr￿lth to a sin&le advrty are api>Jl1¢y￿d tKIw8￿ those •ctfvltles on 8 b8618
onslstent wlth the uae ol resour￿$. C•ntra slaff Lxats ar* *kxat•d ￿ the basb5 01 Ilme spent, and
dokYed8ti￿ charg88 #re on Iho olthe
1.0 Cuh and ¢Mh •qulvthnts
Ca8h and cash wulvalents inthde cash in haThl. dar￿ts cal with banks, other short-terrn Iguld
investrnents wth orwJinal maluriti85 01 thro• knB. aThl bank ow*dralts. Bank o¥erfr8fts •re shown
wlthln boffowlngs In ￿ffen1 lab1￿88.
8uk fln•ncl•l •u•ts
B8slc fln•n¢i81 8ssets. t•ththlc** Inthd• d•blcn and ¢•8h and bank b•tsnc•s. are Inltiaty measured 81
transaction prtee Indudlng transaciicm cx)J￿ aThJ we ￿b#aquenty cthed al amortlsèo c081 u8lng the eff•¢1tr4e
inlw8$t mgthod unless c*Mtitu* 8 fin8ncing transo¢¢ion. %*18ra the transaction
measu￿￿ at the pr￿n1 vahje d th• fubJrn at q ma￿* of Irrt¥•sL Flrb•nd•l ••8•ts
da88ified as re￿1¥al)le ￿thin c￿e 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•c*on pricé unkn•
th0 8rr8ng•m•nl ¢¢￿$t￿vI*S o financang tr8ns8cIicm, 7htw• the debt in$trum•nl m•o$ur•d 81 th• prosont
vAlue of the frJtUTe payment8 discounted al a market rats ol interesL Finand81 da8Bmad 88 p•yable
thln on• y•ar ar• r#)t aMortI￿d.
Debt Instru￿1t$ ore subseryenty ot uskng thg offeGtk¥g Intere￿ rate M•tr￿d.
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 pa￿0n1 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 U￿n9 ￿•￿¥0 Intsrest methoj.
D•r•¢¢)gnlUon olfln•n¢l•l Wld•¥
Flnanaal 4a￿111•8 ar• dw•c*g718•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 s0￿C*S •r•
l.B R•tlv•m•nt b•n•llt•
Payments lo defined clythibuli￿ TthiTement benefft we (￿a￿ as an eXP￿se 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 Judgwn￿ts
In the applicab'on of the thantys acCo￿tt￿g pc*ca'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 8x￿n￿nCe and other factor8 that
The e8llmote8 and Unde￿n0 assLbmptions are ye¥w￿d on an bas18. Revlsion8 to acc(yJnting
esbmatss aro r•oJgnised in the wiod in V•tM"ch Ihts Oskn￿t• is th• revishin affed5 onty that
peri￿￿, (x in the perhyj rf the revision and futwe pwic*Js kn the re¥i8irm both and fu￿re
perkrfls.
Don￿¢)￿• •nO lty•¢l
UnM•trlcl•d UDr•*trlct•d
fvnd•
lynd•
2tr43
Don81M￿S and gits
85,492
In¢¢Mn• from Inv••lm•ht•
fund•
2024
lund•
2023
Inttr￿t re¢th￿bIl
495
600
10-

GEMINI UNTWINED
NOTES TO THE FINANCIAL STATEMENTS (C(MITINUED)
FOR THE YEAR ENDED 30 NOVEAIBER 2024
Ra1￿￿9 fuThd•
Unw••trl¢l•d Unr••trlct•d
fund•
lund•
2024
2023
Olhw ￿nd￿￿1ft9 o)•l•
1,399
1,399
Ch•rll•bl• •ctMtI••
Ch•rltabl•
Ch•rfl•bl•
EXp￿dItyr• Exp•ndllur•
2024
2023
Sthff
Tr•wJl C￿1$
Medi￿1 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. F￿1•￿ 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
c*ority durfng the year.
Employ•••
2023
Numb•r
Numb•r
2024
3023
$4,891
2,100
51.819
Sodal le￿rIty 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 ch￿￿￿ts1O 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• T￿lTr 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(￿atIC￿l and grnnts ¥thlth ar•
)t subiact to sp•ufic C￿￿11￿￿$ ty dM(Y8 8nd g￿tr￿ 08 to ltsy m•y ￿ u8od. Those indud•
••lgnJt•d fvnd$ whlth have t￿1 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-