OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2026-03-31-accounts

The Rachel Podger Foundation Yearend - 31st March 2026 Charity Number: 1196181

CHARITY COMM15510N FOR ENGIAM) AW WALES Trusts85' annual report (Includlng Dlr•ctors' report) for th• ￿rIOd From: 1 Aprll 2025 To: 31 IAarch 2026 Charlty nam•: The Rach￿ Podger Foundatk)n Charlty r¢gl8tr4tlon number. 1196181 Company number. nla Objectives and actlvltles Summary of the purpow of th& charity ?5 set our in its governwig docJJmgnt P•• 1.17 To •dv•nce the educath)n. appreclltlon, and knowled8e Df the publlc in the •rt of ¢l•$sltal musk. thrgU8h the pfomotlon of cla5s¢cal muslc and live performance sn 8eneral and Pfincipalfy, bui not exclusively, rnu51c of the Bafoque era, for the publlc benefit In the UK and other counvles aroimd the world. The provislon of ftnancial support towards live perfomiances. fecording5 and relaied a¢ti¥itls to prumote an undersrandin¢ and appre¢iotlon of classt¢al musi¢ frtsrn th• 8ar¢)qu¢ period. Summary of Ihg rnain actNttie3 in relatKJn to th¢X• purposès lor the publlc b8nolil. Sn parti¢uL4r, th• a¢liwties. proiecls or seryices Idénlilied In the acetyjni StAtèment confimilng wltheT Ihe Irust88s have had regard io Ehè guidance Issued by Ihe Ch8rly Commisslon on publi benefit 1.17 1.19 Pw• 1.10 Th• Tfu5thes Mnfimi th•t thty have refeNed to the Ch4rltv commis￿0￿.% widanco on publ1£ benefit when rewevmng the tharftws alms and objectKs and In plannlni a¢tknties. The artivi1￿5 unflertaken to further the ¢hartty's purpose for the publK bmefit are outllned In this reporL AddItIon￿ Infomiatlon lopl10n￿l You ma chow to Indude furth¢r stslemonts rkntanl ab¢)ul: SORP rel8rnr The Foundatton's PDllry on 8rant making w8$ wewed and ayetd bythe Trustees In Autumn 2025. Pdi on rant maki Policy on srtial investmwl n¢tudlng program related Inv8slmenl Contrib(Jlion made by volunteers Pw• 1.38 Pw• 1.38 1.3e Addllional policles akreed and revlewed regulady by the Trnstee5 cThEr- Complaint5. Conlllci of Interests. In¢¢dent Reportfjn& Authorisation foi Small paymen￿ gata Protecrion. Desi￿ated Gift5. Expenses. Safe8uardln& Finafirial Contruts. Risk Re8ESter

Achlevements and performance Durin8 the perfjod covered by thls Report the Trnstees cairfed out their chariiable alm and oblectNes by supportlng thè followlng actjvlties Oelivertd by Rachel Podger and Brecon Baroque.. Summary ol the maln 8chievomenls of the charity. Idenltfyira the dfflérente the charity's wL¥k has made lo Ihe circUms￿nee5 of its beneficiaries and any v￿der benefits lo so¢￿ty as a Ponb 1.20 West Cork Chamber Musk Fe5tiwdl. Festival de Vtvoln. Kln8's Lynn FestNal. WWn0￿ Hall.. perforrnances. workshops and masterclasses includiwd Vivaldi Tr FoLr Se?￿n$,, solo Bach, 7h¢ Muses Restorfd.. Hatf¢eld House Music Fsti¥al. WI￿5h5re Music FestNal. Festival e Muslca de Bunyola.. performance5 of The Muses Restorfd prograrnme wtth Rachel Pod8er, Martin Swlitklewicz and EIIEalKth Kenny, Aecord¢n8 of'Duol4u'. Rach¢1 Podaer. LUC￿ Horsth, J4no 808er5. due for release In 2026. Ilkley Concen aub and MI￿rn Concert aub.. chamber musk perfofmances ol The Muses Restorfd. pro8rnmrne wlth R¥hel Podger. Mar¢in SWI￿￿￿eWitt and Elizabeth Kenny. AddItIon￿ Informatloft (op¢lon￿l You ma choose to Include lurther slatsment8 rdevwi ats￿L Achievam8nl¥ J9alnst ¢JL*v•• Tho Trus¢ees wert pleased tg contlnue to athleve ihelr 80t ob}eaive5, e5pecial¢y Oven the on8oln8 c￿lenge5 of the economlc cllmate. P• 1.41 PerfomiAnc• of fundrai8kn9 Aclfvhies against obhedi¥es set Sufflcleni funds were rnlstd to supporr all planned aui¥ttles. Pbrn 1.41 Invgstment performance against P•a 1.41 Other

Flnanclal revlew Review of the eN•rity's rinanc￿l posllion at the of the Ststem8nt ewaining the policy lor h(Ading reserves slaling why Ihey afe hek Para 7.21 The Fgundatyon urried forward f30.701 * the end ofthe pefiod. of whKh £5.1XK> was held as f￿e reserves. Parn 1.22 The Tr•J5tee5' policy is to hold £S,CKK) as ￿serVeS that could be av4ilaWe w thde support for un•ntlclpated Costs or fubjre projerts. thount of reservo$ h•ld P•a1. At the end of the per¢od Foundatltsn held free reseryes of £5.00) Reasons for zwo rB$erves Dela51s of fund Materf￿lY In dolicit Parn 1.22 1.24 Explanatlon of any uncertaInl￿ about the charity Continuing as a going concorn Prn 1.23 Addltlonal Snfarniatlon {optlM•l) You ma choose io Include fvrthor 8talefwIts where relevarrt abc￿t Tho charfty's prlnclpal The Foundatlon's fvAds ralsed thrO￿h concert lee5. sources ol funds (Indudinq donatiort5 from Indivlduals and a irant Irom K•￿enSteIn any fundralslngl Productions towards the rewrding projett. Pqrn 1.47 Investment Fdicy and oblo¢tive8 induding ary so¢W Invgstment pdlry adopted A d88CrtptKin of the wkncip81 sks facln9 the charlty The Trusiees h• examlned the m•lor rlsks that the thatity fates. In pani¢ularth05e rel•te(I to the operntlons d ftnaThcts. and are satlsfied that Sy5￿M$ are In place to mityie the exposure to sl8nificant risks. The Trustees consider the primary risk to be lundrdi5inui and have put clear 5YStems In plate to ensure that the FouJKlation's funding positson Is confimed before any ¢ommltmÈnr5 of knufe made. Parn 1.46 other

Structure, governance and management Des¢ription ol ¢harity'8 Iru5ts'. Type of govemirKJ dLxument'. for example. trust dè￿, rnèmorandum and articks ol association etG How 15 th• chan'ty conslituled? IOT eXaM￿e limited company. unincorporal8d a860ualion. cio Trustee seleetlon methc#ts induding delads ol 8riy conslitulionol r<owsions •.9. el8cUon to P051 or name of any person or body frntiued lo appolnt one or more truslees Para 1.25 The Rachel Podger FoundBvon 15 8ovwned by its ¢onstitullon. Pwa 1.25 The charliy Isa Charltable Incorpotattd Or8anisatlon Icioi. P•m 1.25 Members ol the Boanl ofTrustees are •ppointtd or removed by re501ution ol the trustees. In ￿e(tiN Indlwdua15 for appointmenL the Tru5tee5 have regard for the skills, krto¥Aedge and experience requlr•d for the elftrtlve admlnistratlon olth charlty. Addttlonal InformatSon lapto￿￿) You ma choose lo indud? lurther sthteff•nt8 wh•r• rknl ab(yJl: Pdici•$ anrl procedur85 New Trustees meet wllh th Chair and rec•i¥e aft a¢JJpi8d lor the induclion and tralnlng of trust808 Indu¢tlon pKk Indudlng Con$￿tU￿, pollc4e51 prevlo minutes and financial ￿purts. Pm 1.81 The ¢h8rlty's OTg8nlsationo1 structure and any wlder nglwork with which the ch•rity works P•M 1.51 Rd•WonJhlp wKh any relat6d partbs Porn 1.51 Tru5t8e r8mun8ralbon None ol the truxees have btefi yld any remuMr3tlon OT rece4ve(J any Oiher beneflts from an empbyment wth the chari or a related enti

Referonce and administrative details Chari Other name the chari R Istored ch8rrt number cl￿ri rinc5 l address The Ractsl P Foundatlon 1196181 68 South Park Road. WImbl￿oft. London. SW19 8SZ Names ot the charlty trustees tho m•nJge the ch?rlty Trust•• OlllGe Ilf •ry) M•m• olp•tson l¢r b￿y) •ntrtl•d Dr Stefan Paetke Chai¥ Lord Terence 8ums Robert Ayling CBE Chrlsloph Ka501owsky Reslfv 4iion5 N•m? 01 chlef ex•cuilv• or npJTrTrH ot Mnlor t•ff m•mb•rn lopt10n￿ Inlannatlonl Aclminlstratsr.. Calrtn s￿1￿ Declaratlons Th• company ha• tak•n ad¥ant4• ot th• •mall ¢offlp•nl••' •x•mptlon In th• rnport al)ov•. Th• tr￿1•￿ d•cl•r• that th•y hw• *pwov•d tho trn•t••J' rnport abo 81gn•d on b•hall of th• ¢h•rlty'• tru•t• Slgnatsr• Full n•m• Stofan Paetke Po8ltlon {for •Mfflpl• S•cr•taryp ckn￿r, •tcl Chalr 1 2026

The Rathel Podger Foundatlon Yearend 31st March 2026 Charity Number 1196181 Independent Examiners Report We ￿port lo the trustees on my examination ol the accounls of the above charity {"the Trust.) for the year ended 31st March 2026. AS the charity trusteès of the Trust, YOU are responsible for the preparation of the accounts in a¢cordanc6 with the r8quiremenls of the Chanlies A¢t 2011 1.the Acr). Basis of the indep•ndent examine¢s report Our examination was carried out in accordance vrith the General d1￿ctionS given by the Chanty Commissioners. An examination includes a review of tho accountsng records kapt by the ¢hanty and compadson of thè 8¢counts presented V￿th those records. Independ•nt •xamlMrf• stal•m•nl In the Cour￿ of our examination, no matter ha$ come to our attention; (Al which gives us reasonable cause to bellev¢ Ihal in, any rnatsrial resp¢¢L the trust••s have nol met the requiremonls to Onsure that: ' proper accounting records ar• kept In aC￿rdanCe viilh s•cllon 130 of tho 2011 Acl; and accounts are prepared vthich agm with the accounting re¢ords and compty with the a¢￿UntIng requir•m•nls of the 2011 Acl,. or (B} to which. in my opinion, attention should be drawn in order lo ènable a PrO￿r understsnding of the accounts lo be reached. Cathenna A Williams Limiled Chartered Accountsnt The Old Bank Beaufort Street Crickhowell Powys NP8 1AD 2 13.0026

Rachel Podger Foundation Charilv No Comp8Dy No 11Q6181 Annual accounts for the To nod 0110412025 pe￿eftd 3110312026 Section A Statement of financial activities (including summary income and expenditure account) Unrestricted fvnd• IncoTr End¢>wment lunds funds R•cornM•nd￿ cateoorie• by xtlvlty Tgt•l fund• Prktr y•r fisndty Income (Notè 3} F01 F02 F03 F04 F05 DMJtyons arpd 7,500 68.243 7.500 68,243 8,100 49,399 Oth•ril￿nI •th 256 256 334 1.033 77.032 1.033 77,032 2,502 Total Expgndhurn (Notss 81 Exwnduf• ¢)n: 82,332 1.242 1.270 62.332 1,242 1,270 64,844 59.921 2.344 420 62,685 810 Total Net Incom￿(0XP•nd1tU1•l bttforn tax for the reportlng p•rlod 81) 12,188 12,188 2,350 T#x PD￿￿￿1 Net In¢omèl{expendhurel after tax before Investment gainslllossesl 615 12,188 12,188 2,350 Net Incomell•xpendtturnl Extraordlnary blems Transf•rs between funds Other recognised gainslllo9￿S). 817 12,188 12.188 2,350 818 319 Clhor yinW11055es1 Net movem•nt In funds Reconclllatlon ol lunds.. Tutsl lunds 823 13.514 25.702 13.514 25,702 15.864 13.514 Tolal fvnds carrled fonvard $24

1196181 Section B Balance sheet LthieAifth Endry￿￿ Toial thii Totsj latt nd• Flxed assels lfitangltA• •53ets Tan9llJle 4¥••ts Ilerltsge assets F02 (Not• 151 114ot• 161 INot• 171 Cufr•nt assels stocks It40ts 18} O•b¢oi¥ (Note 191 Vestrn￿ts INoty 17.41 C••h •1 b•nl •r￿ Illot• 241 rothf cwr•ni•••* 810 1.032 18.515 (Not• 201 18.515 18.515 Credltorn.. •moiin¢s t•lllno du• •ft•r t)n• y INote 201 X).701 Funds ol th• Charity Endowm•nt (Not• 27} R•strl¢i•d fvnd¥ (Not• 271 D•styMt•d Funds (Not• 271 Unrtstrl¢t•d lunds 017 819 25.701 2S.701 13,515 F￿r v•lu• r•Mrv• 1e.51S Comp•n1•8 Act 21XII. 01mlX26 Oln7r2026 CC17a IExd)

Section C Notes to the accounts Note 1 Basis of preparation 1.18asis of accounting These accounts have been prepared ￿der trl¥st￿l￿1 cost ¢(￿•ri￿ iecognmed at cost or tran$8cO value otherhise stated n the relevant nolelsl to the8• ￿COl￿￿. The aCCOLNts have been prepafed in accordance I￿h.. the Statement of Recommended Pra¢fj¢e'. ACCO￿thg and Reporting by Charititrs wepafing Ihe¥ accoLwts in accordarKe the F￿ancial Reporbng Standard appkable in Ihe UK and Repthk ol kdand IFRS 102) i￿￿ on 16 2014 . and wlth. FThn¢xal Repoiting Stand•rd appkable in the Uiited Klngdom 4rHI Rwbllc ol IFRS 102) nd vAlh the Cher￿'e$ Act 2011. The charity congtilute8 • wbk benefrt •nthy ￿ defined by FRS 102.. 1.2 Golng concem M th•r• are molert•l une•rtlnll•• r￿￿1•d to •v•nts ¢Y ctymlkn th•t east #lfft•nt do￿>¢ on th• •pproprtal•.' An •xplanotlon •8 to thoae factors the concljwon that the thaiity N a gokng concern; Dl$¢losure ol any uncertafndes Ihat make the going con¢em a68ump16on rtoubrf￿.. Where accoLmts are rKJt pr•pgred on e gow tsncem basi#. pleose dwlose facl together wilh the baw on wlich Ihe trustees prepared the oc¢ounts and the reason %ry lh• chaiity ￿ not regordod a$ 4 go￿9 con¢4m. 1.3 Change of accounting policy The accoLmls w¢sent a In￿ and law View and nr• ¢hanges have be•n m•de to fv •¢¢ounting poli¢l•s ath)pled in note { ). No. Pleas• dlselose." ffj Ih nalure ollh• ¢hang• in aceoÉin*wpo&e CC174 IExcel 02KJ7ft026

fio th• reasons why applyllw the newacco{￿l￿￿ poffcy and IQ the amount of the adjustmenl for each line affected Ihe currenl period. •ach priorperiod pr•s•nÉed Jd the aggregate an￿Unt of th• adJustmtntréla&ng to p•rtods b•fore those ￿￿enIerf, 3.41 FRS102 SORP. 1.4 Changes to accounting estimatss No ¢hanges lo accountmg esb'mates ha¥¢ o¢¢wed kn the rewting {3.46 FRS102 SORPI. No" ".TKk as •pFf+Jyl•t• Pl•aB• dlsclos•.' th• ￿ture ofany chang•s.' wJ•r• wxlle*bl•. th• •ff•ct of th• ¢lww• In on• mor• lu¢¢n p•rtods. 1.$ M•terial prior ymr •rrors No malenal prtor ear error have been identified kn the r iod (3.47 FRS102 SORP . No. Plwe dl8clos•.' O the n•turn of prfwp•rlod WTOr.' n for each priorperl¢)dpre¥ented In the accounts. the •mounl ollhe corrn¢&on for each account IIM it¢m affect•d.. and flii) the amoimt of the ¢orrectlon at the bewnrti of Ihe earllestwiorperiodpr•senled in th• acco￿14 CC178 IEArell 02107r2026

Section C Notes to the accounts Icontl Note 2 Accounting poli¢ies Th1$ 8tand•rf Ilst ol •eeovnting polKies has been applied ty tts• ehrfty for d•ht•d. Wh•r• * dlfl•r•nt or •ddition?Iwllcy has bs•n •dW then thls is de¢wled in the box l>eJow. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provlde a d￿CrIPtIon of the nature of eA¢h ¢h•n In aeeountlng policy R¢¢0￿mI•l10n offund• p•rpff•VI￿ GAAP to fund• d•¢•rn￿ und•r FRS 102 start of End ol period od Fund b•l•n¢•• a• prnvlou•ly •t4td AdJu•tm•nrs.' Fund bal#nc• ## r•rt4ted R•concMl•lion oliMI In¢0m￿{n•t •xp•ndlwr•J pvW•Vh￿ GAAP to n•¢lncomrfn•t •xwdllyr•) undv FRS 102 El￿ ol N•t In¢omell•xp•ndltuMI 4• prwlou•ly Stated Adlu•tm•nts.' PTevlou• p•rlod h•1 In¢om•ll*xpendtlurn) as restat•d CC17a IEx¢eJl OY07r202C

Section C loies to the accounts (conti Note 2 2.2 INCOME Acc￿￿11￿g polleles Nl•' Ind 10JS I?FR51Q2SC¥IPI ontyoccur4￿ th• m15 18 FRS SCPI Nla" Ind￿ Ineom• y￿ ThMMonty u*tyA•d r•l•i•d•xthor Nl•" No. Ye&. Nl•' 4. Nl•' Ye3. Nla. cct7 PRS IWLSQRP f$2KJ712026

Nla. •ubscripkn• S•lllem•ntof kn•ur clal 2.3 EXPENDITURE AND LIABILITIES Y•8. •' c￿ty No. ty. Ctyl¢llgni No. Y•J' Nl•' 119tybryJ d F••ic fin•ncl In•trvmnts 10 7 FAS102 SCIIP 11 17 11.19. FRSifQSCP 2.4 ASSETS u•e b¥ chanty Nl•" No. c¢t7 FR3 102 SORP

No. Ihva. yalwd aiinffolty ai Cosi And Subs•4L•¥ll¥tvaluo rnkntvduè}atts yew Slocks •nd ¥Mrk hb y•gr•¥ Yts. Nl•" POLICIES AtQPTED ADOtTIONAL TO OR DIFFERENT FROM THOSE ABOVE CC17FII& 1W4SORP 10 0710712028

Section C Notes to the accounts (conti Note 3 Income T*JW lytth Pifvx Donatlon5

nd legacles:

Qonar￿on5 from individuals I ift aidawel L>)nation5 from indivpdLwls IDD 8.10) Totsl 8,lQJ Charltsb a¢ttviue8: lon£ert Fees Licnlitld￿I M•rtln's I￿1 Retord Grants FÈes Duol e5 Recw 54.184 54.184 14.262 11637 14. 14,059 Tow .243 Other tradlnp Totsl In¢¢m• fr lrtw• Tt)t•l S•p•rat• rnat•rlal IMM of I￿orn• Tt)tsl Othtr: Mb R•fvnd Olh8r 515 TOTAL INCOME O¢h•i Inloim•llon'. All In Ihe prlor yeai wrmtwictqd •x¢qp¢ kn: Ipi••s• ¢•4cfioion •rrAMbts) Wh•re any •ndawrneni fvnd IA C¢Wiled Inlo In th• r•portlng perloj, v1H￿OI¥• t￿Tr 1•40n lov lh•¢￿1•19Th Wllhln t￿ Income 4bo¥• Ihp lollowlry Ilem$ a malerLql.' Ipl•• dlxclw Ihv nlllufo, yeir WhEi• ¥tmi¥ ortglr¥lly dwominaw In for￿9￿ been In¢luded tn Irwne. explain the tbich lth)le Sums have trinl•t•d Into st•tling {or I hl¢h ltye 4¢¢￿t8 Are dr4Th¥n upl. CC17a IEx¢l) 11

Section C Notes to tl)È accounts Icontl Nots6 Exp8nditur8 ftMklA Ikthdi lundl PIIDr yur Exwditur• ¢ raI￿r funds: Totsl •XWKiiiur• fwmls Ell￿11￿1• on ¢harltalJ 1st Fees MafÈti Fees Venfft Mlre In5trumeniil C05r Exoenses È's Brls101 Li¢hfitldlSt Martin's Ptlwtyth FdiivI 15.7e7 7,785 9,752 4.7 27. 10.128 Totsl •xrndI￿r on (4wrtt•lA• S•pvate mat•rl•l Adrn￿nl5(rll￿ll￿ MisrellanEOu5 T•t•l 1242 1.242 Bank Fees Prolession•l Fets 4>) 131 EAcha ie ¥1r4arKts 420 TOTAL EXPENOITURE Gr•ni Ilvlty or pmg14mrr• osts ttviti•• Tolal PrKJr yè• EXP￿dItUT? orb ¢hArii•ble Wllhln the oxp¥*lilure ItBW 4tVrfE Iho CC17a iEx¢•ll 12

Section C Notes to Ihe accounts Note lo l)etails of certain ol expenditure Note 10.1 Ftts for examlnatton of th• a¢¢ounts Last y•ar Indèp•Nl•nt fq•5 420 Tu ￿VI￿ry**t¥ to the Irthp•ndent •X¥￿￿￿er

Section C Notes to the accounts {contl Note 19 Debtors and prepayments Please Complete th18 note If the charty ha8 any debtors or prepayments. 19.1 Analysls of debtorn This year Last year HMRC Gft Aid 1032.5 2.057.5 Prepayments and accnmd incomo Other debtorJ Total 1,032.5 2,057.5 Complete 19.2 wher• g matorlal d•btor18 recovernble morn than a y••r alter the rnPQ￿ng date. 19.2 Dlsclosure of debtors recoverable In more than 1 year Ilncluded in debtors abo￿) This year Last year Trnde debtors Prepayments and accrued income Other debtors Total CC178 (EX￿1} 14 0210712026

Section C Notes to the accounts Icontl Note 20 Creditors and accruals Please complete thls note M the charlty has any credltors or accrual& 20.1 Analysls of credltors Amounts falllng due within one year This year Last year Amounts falling due after more than one year Thls year Last year Accruals for grants payable Bank loans and overdrafts Trade credltors Payments r•ceived on account for contracts or perfornianca-related grants Accruals and deferred Incomè Taxation and soclal s•curfty Other Credltors Total 20.2 Deferred income Pleaso complote this note M the charlty ha• d•ferrnd Income. Please ex laln th• reasons wh Income Is deferred. Movement In deferred Income account This year Last year Balance at the start of the rnporting perfod Amounts added in current perlod Amounts released to income from prnvlous poriods Balance at the end of the reporting period CC17a {Exr*ll 15 0210712028

Section C Notes to the accounts (cont) Note 24 Cash at bank and in hand This year Last year Short temi ¢ash Invostments (lev4 than 3 months maturlty data) Short term deposits Cash at bank and on hand Other Total 29,669 18,457 CC17a (Excell 16 0210712028

llllAIIIIIIIIIIIIIIII 111.

Section C ,Notes to the accounts Iconti Note 28 Transactions with trustee$ and rèlated parties 28.1 Tru•te• rèmunefatlon and ben•fft• This year TRUE •mpkynrt wllh Ih•tr or • rnl•i•d •ndty (Tn v Fthl L•9•1 I•q Pwsiot) eohtnbu¢lon TOTAL Nam• of Iru•l•• {Inclurting do¢wn•nt) affi¢4Y•x P￿￿1￿ •R •xpl•n•iiw* vfth• n•tyr• ￿)7￿•￿ m¢v• thMt••s. #iat• th• n•lur• off th•

La$t y••r TRiIE em￿YMent vAth thdr or a Tatsd ￿lIty (rn or Falsel L•gal leg ord•r govunlnq Pen%K ¢Mtrilxrt I1￿1￿jng 0￿1• 28.2 Tru•to••' •xp•n No tru•t•• •J1pm￿ h•v• b•4n Incurr￿ ITn or F•) TRUE L•st y• Tfavol Subsl$t¢nce Ac¢ommodatlon Other (Pl￿** sp•¢lfyl'. TOTAL h•d expenw thl by Itt• ¢h•rty

28.3 Transactlonl81 wrth related partlès Ynw'h th• )oxprovld•d. Thls year YftuE Am¢Junts wrftten off dudng reP￿tt￿ll Narne ol thè trusts• or r•latsd party D•s¢rlpllon of the transaGllonls1 Provlslon for bad debts at •nd to ¢b•rlty Forony r•l•t•dp•rty. pl•M•wo¥rfrf• ol• L••t y￿1 TRUE P•thtloMhlp Pr¢>¥knloft for b•d d•b¢¥ wrltt•n off dudng v•portID 47•tur• ol•nyF•yM￿I {eons1dgrnUL￿J 10 b•wovld•d