Charity r•glstration number 1199976 Company r•glstrdtl<)n numberCE029913 (England and W¥lesl ALMSHOUSE OF ROBERT STILES CIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 24 JUNE 2024
ALMSHOUSE OF ROBERT STILES CIO LEGAL AND ADMINISTRATIVE INFORMATION Trust• MrF PomÈH Mr D Richardson Maiof J Sibbakl Mr P Newton Mr A Hunter MrE Johnson Mrs L T(t•ms Ms J btiryk)n IApw)inted 24 May 20241 (Apptynted 28" April 20241 Chartty numbor 1178 prtnclp•l addy Tothdl Bu¥ghclefe Nevltsury BwkshKe RG209ED Ind•pendt examln•r Ch8Mnworfh Lwnited 2 The Old Eslaie Yard Hvjh set East Hendred OX12 8JY
ALMSHOUSE OF ROBERT STILES CIO CONTENTS TnJstee$' rnp)rt Independent eXaMer$ Stalemènt ol finantsal Statement of flnandal r*)srt Notes lo the fjnandal ststeftwnts 6-12
ALMSHOUSE OF ROBERT STILES CIO TRUSTEES. REPORT FOR THE YEAR ENDED 24 JUNE 2024 The trustees presenl thew anFwal rewt and finarrial stst8Nnts trlhe year ended 24 June 2024. The financial statements have bÈen prepared in accordance wilh th¢ a¢¢¢)untyng policies set out in note 1 lo thè rinancial statentS and comply th the charty's go¥eming dooJffnl. the Charities Act 2011 and"Accounbng and Reporting by Chanlies.. Statemenl ol Recommended Pracbce apphcable to chanties pparing therr accounts in accordance WFth the Financaal RertIng Standard appltitle in the UK and Republic ol Ireland IFRS 1021" (effective 1 January 20t91. Oblectlve• and aetlville The Gharity's objective is the w0visi ofAlmshou8• 0rx(¥rytiQn ts the people of Want•3e. The charlty aims lo help pe¢xJle wth littk caytsl and restrKled incomB by proVidg con)daOn In th& t Thè truste65 invlte applicalions from apptowiats peop and maintain a wath'ng li$1 untd vwAncie8 become availab. The tnJ8tees hav• poid ward to guidance Issued ty th• Charty Commiss¥Jn in d•cidln9 vknat acti¥ltieJ the charity should undertak8. Th• ¢hanty has rned out rts duty tnlh r89ard to Ihtr public benefft and the obieclNes of the charity. Aehl•vomtrnts •nd perforrn¥nc• As at the 14th February 2023. th• ¢hai6ty changed its organisatThl strucluf• from an unlncorporated charity to a charitable incorporated organisatson ICIOI. As suth. Ihe remainiNJ reseNes, a$s¥ts and lbIlItIeS were transferred to the new CIO enbty as at that ¢Jate. Flnanel81 r•vl•w The trustees are conscious thal lh• ag• ol th• li$led t11ng$ that ccryrtsa Ihè MIlSe mClation requlre règular mainlen8nce and carry oul Ouinquènnial reviews. During the year the has been strudural improvemenls to on• ol th$ prowrbes which cost approximalely £9,PJXI. The charity has a total of nine M$hOuSe properties ovmed by the ¢hanty in furtherance of the chartable oW¢ti¥e¥. In order to havg $uffiuent finanoal resources available lo [t Ihe cost of w0S thal might need to bt carried out as 8 result of th& QUInqnnigl report. the tThrstees have relained reserves lor this puwe. The reserves 81 Ihe end ol th• pf•v)u$ financial ped 241h June 2023 8iiw)unted to £322.987. Durfng the ye8r ¢nded on Ihe 24th June 2024, Ihe chanty's expÈndrture exceeded its income by £7.203. bul Ihi5 defiul was rno than offset by gain5 on investments of É8.612. As a resuh, al the end ol the finaFKial pe¥ic#J the charity's reserves totalled t324,396. Of this lolal. £186.116 is I11 up in IrÈeh¢Jd iqnd and buiSdirMJs. remaining re8ervès are splrt btheen investments lapproximaièty 1hird$) and bank balanw lapproximatety one4hirdl. The charity 1$ responsible lor the care ol historic, listéd 8lm$house properts in Wanlag• ana a1x0rding can face substant181 repair and maintenance costs. Because of the irregutar and scrfrebmes Ur&xpeCted and $ub5tantial nature ol sh costs, the trustees tonsKJer rt appropriale to mainlain rèsewve5 of around the oJThent *vel. The trustees have assessed the rnajor risks to ¢h8rity is exposed. and are salisfied Ihal syst•ms are in place to mibgate exposurè to the major risks. StruetUf•. 9ov•rnan¢¢ ¥nd manag•m•nt The charity 13 an charrtabk incorporab'¢M cwganisation wistered with Cornpanies House and the Chartties ConMnTr¥sI.
ALMSHOUSE OF ROBERT STILES CIO TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 24 JUNE 2024 The trustees seThed during the year up to date of signature of the financial slatènwts wwe.. Maior J Sibbald (Chainmn) Mr P Nwrton Mr S Dexier Mrs S Mccullough Mr F Pam¢ll Mr D Richardson Mr E Johnson Mr A Hunter Mrs L T(end Isigned 18 May 2024} Iresi9ned 30AprTrl 20241 lappc#ntsd 24 May 20241 The Trust is adrninistered by a management cornrnillee consisling of all lh6 Tw$t¢es, which takes all poliq and executive decisions relats'ng to the Trusl. A minimum ol h¥0 ordtnary meets.ngs of the Trustees are held pttr year and Such rrnetyngs were held in the peiiod urthr r•p)t The TN$l'$ bankers art the TSB, Wanlage. The Trust ond its truste08 do not acl as ¢ustcJi•n truslees The Irustees declare that there wer& Mi¢iderts or other mattefs relating thi$ chaiity during the financl81 year Ihat this report covers. The Iru$l•s' report was approved by Ihe Boa of Trust. Major J Sibbalj Chalrni*n Dale..
ALMSHOUSE OF ROBERT STILES CIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ALMSHOUSE OF ROBERT STILES CIO I report lo the tnsstees on my examinalion of the finartial $tatem8nts of Amshouse of Robert Stiles CIO (the charity) lor Ihtr year ended 24 JU 2024. Re8pOnslblllti and bosis ol rep¢Yt As the Iwstees of the charty you are tesponsible for ot ttE finarKial staternerrts in accordance vthh the iequtremenls olthe Charths Acl 2011 Ithe 201 l Act). I r$port in rgswcl of my &xamin8lion of the drIty'S financial s&ernts carried OLrt und8r s8Ction 145 ofth& 2011 Act. In carrying oul nyy examinakn.on I have foyd am Ihe aFWicoble Dwections gi%n by the Charity Commission under section 145ISllbl ol the 2011 Act. Indgpgndent examlnerf8 tst•nt Your attention is drawn io the fact that IM has preparBd finartial statements in accknrdance th Accounting and Reporting by Charities Pfeparing their accounls in ac¢ordan¢tr vAth the Fin8nrial Reporb'ng Slandard 8pplicable in the UK and Republ of Ireland IFRS 1021 in preference to Ihe Accounting and Reporting by chariti.. Staiement of Recomnnded Practti issued on 1 Apr4 21XIS Wh Is ref&rred to In thè •xlant wulotion$ l)ut has now been withdfawn. l understand that this has been do in order for finantiol Ststements lo pro¥th a In and fair view in accordanc with Generalty ApIe AccountirvJ Practicè fectIVe for rnwb.ng wntyjs beginning on or after 1 January 2015. I have compl8l•d my •xafflnalion. I c#)nfiFm that no matter5 have come to my attenllon in conneaion wlh thtr •xamination givlng m8 cause to believè that in any material respecl.. a¢UntIng records wère nol kept in Tespect ofthe charty as f¥quirtd by S¢aion 130 ofthe 2011 Act., c the financial statemenls do not accord wlh th0 fecord$,' ( the finano81 $tsltrrrnts do nol compty the applKabk requirements con¢emin9 the lorn ana Content of gccourtts $&t out in Ihe Chants (Accounts and Repyts) Regulalions 2C)8 othèr than any fequir•ment that th& arxounts gpie a tnje and lair Is not a matter con$idwgd as part of an independent examination. I hav¢ no conc•m8 and have come 0s6 no other matters m connackn with Ihe ex*nlon lo vthich attention ¥hould be dr8wx In this report in tytler lo erbable a proper understsnding of th• ffinancial $totements lo btr re8th&d. Anna hapman FCA Chapman Worth Llnwie(I 2 The Old E$lale Yard High st&1 East Hendred Wantage OxlordshiT¢ OX12 8JY Ogted.. JL/ii}1014-
ALMSHOUSE OF ROBERT STILES CIO STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 24 JUNE 2024 Totsl fvnds fundB fvnds 2023 perfod 2023 wlod 2023 p•rlod 2023 porfod Incom• and •ndowmgnl¥ fr(xn'. Charitable activ"e$ Investments Other incom8 14,9TT 14.977 493 329,109 1.713 221 107.832 278 23.871 197.4( Total Income and endowmgnl¥ 40.313 212.383 108,053 24,149 344,585 Charitobl& a¢tNrf¥s 47.516 12.111 Ngtgalnsllio$seslon Investments 10 8,612 19.474) 1131 19,4871 Net Incorn• 2(i),272 11¢,053 24,149 332,474 TTan8feTS befvmn funds 122,715 198.5791 (24,1361 Net movement In fvnd• 322,987 322,987 RKonclll•tlon of lund•: Fund tsalan ¥125 Jun• 2 322.987 Fund bal•nc•• at 24 Jun• 2024 324. 322,967 322,987 The $18lem¢nt olfinancial acbvrtb8s indudes all ga5 and recognt5ed in the year. AM in¢¢yM and eXnditre dèrive from continuing aCtiVrt5.
ALMSHOUSE OF ROBERT STILES CIO STATEMENT OF FINANCIAL POSITION ASA T24 JUNE 2024 2024 2023 Fixed a+ Tangible assets InveStnts 12 13 166,116 113,932 169.531 105.381 280.108 274,912 Curr•nt Debtors Cash èt bank and in h8JKI 14 2.331 47.841 48.165 48,470 1.172 Cr8dltorn: amounts lalllng du• *lthln one yr 1S 14,1821 P,0971 N•t eurr•nt u••t• 44,288 48,075 Total ao•et• I• CUTr•nt Ilabllltl 324, 322,987 Th• fund• of th• ch•rlty Unrestricted fvnds 16 324,396 322,987 324. 322,987 The ffinancial ststements approved ty the Imsle8s on ......................... MaJorJ Slbbald Chalmia
ALMSHOUSE OF ROBERT STILES CIO NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 24 JUNE 2024 Aceountlng polSelo• Charlty Inlomiati Almshouse of Robert Strles CIO is a dl¥lab incorpcKated oryanisaiKJn registered Companies House and Ilw Chanbes Commission lor Erand and Wales. 1.1 Accountlng convontbon The financial statements have been pfepared in accordance wth Ihe thaiity'$ kndes of Associatr'on. the Chanties Act 2011. FRS 102 -The Finanoal Repoth"NJ Standard appluble in the UK and Republic of Ifel8nd' I'FRS 102.1 and the Charit$ SORP "Accounting and Reporting by Charibès". Stattsment of Recommended Practice applicab lo Chant$ prepanng their xcounts in accordance wrth the Finanual Reportin9 siandar(J applic3ble in the UK and Republ of Ifeland IFRS 1021" leffeclive l January 20191. The charity is a Publi Benftt Enlty as d•fin8d by FRS 102. The charity has 18ken ad¥anlage of lh• pro$10n$ Mi Ihe SORP for ¢harils not to wepare a Statement of Cash Flows. The finantyal $talement$ have d¢parted from the Charities {Acc¥)unts and Reportsl Regulations 2008 onty lo the ¢xtent requtrÈd to PfO¥Kle a twe and lair ¥w. This departufe has invofved following the Slatement ol Recommended Pracljce for chanknes aPping FRS 102 ralhor than the vw5ion of Ihe Ststement of Recommended Practe whth is refeff•d to in Ihe Regul•lws has since been wthdrawn. Thg finan¢ial statements are prepared in 5terkng. whith is the functional currency of the chanty. IAonetary amounts In thesa financial $t•l¢ments ¥rt rounded lo the nearest E. The fin8ndal statwmnts have bo8n preparnd unow th• histoit•l c4>$1 cx1nvent, ff)dffjed to indude Ihe revaluation ol freehd prOpertS and to Includ& invèstment prwtl6 ono ceriaTrn financi81 instrumtsnts al lair value. The princAp81 acLounb"rMJ pol3 odcw 8r¢ sel tyjt bk)w. 1.2 Golng eonc•rn Al the time of approving the financ#al slelements. Ihe Injstees have a re88onabl• expÈd•tit)n th81 Ihtr ¢hanty h8s adequatè iesourcès to continue in operalional existence lor the I0seeable future. Thus the trusl••s ¢ontiny$ to adopt lh¢ g(Nng con¢wn basis ol arxrAnknrg in prepamg the financial stal8ments. 1.3 Ch•ritsbl¢ fund unstricted lunds are available lor use at the disuolw of trustees Mi fvrtherarKe of th1 char¢table Restncted funds a subject to SP8crfk condthns ty dws ry grarrtors ¥$ to they may be used. The purposes and u$es of Ihe re5thded funds are set tyJI in the notes to the finan¢Kql stateThnts. Endowment fijnds are subj'ect to specthc condthons by dorm Ih8t trbe caprtal must be maintained ty the 1.4 Incoffle Incorne is recognised when the charity is legalty enbiled to it after any perfc•rman¢e ¢ondibOftB have been fnet, the amounls can be rreasured llabty. and rt is prObae that income wll be ¢%d. Cash donabons a recconFsed on recet. Olher donètions S recnISed Or the tharity ha5 been notified of the donalion. unless performance condrtions quITe defe¥tal of the arUnt Income tax recoverable in elation to don4tK)rt$ under GrfIAJ w ¢Je•ls of w4enanl is nISed at the kn.mè of the donatw.
ALMSHOUSE OF ROBERT STILES CIO NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 24 JUNE 2024 Accountlng pollcl•• lcontinu} Le9aoe$ aw TrrJ)gnise(I r•ceipt or olhèrwtse if the charti has been notrfd of an impendin9 disth"butM)n, the amunt is kn<r•¥n, and receipt 1$ If the anw)unt 1$ not kncNm. 1è9acy 1$ treated as contingent asset. 1.5 Expendlthrn Expendilure 1$ recoynised on¢e ther is a legal ty c$111 Ou81)n to ts•nster oconomi¢ bènellt to 8 third party. it is probable that a transfor of eLOn b•nefts wrfl bè required in settkn1I, and the amount of the obligation can be measured reliabty. Expendrture is classified ty actmty. The costs of each achvity are made up of Ihe total of direct CO8ts and shared costs. induding sUprt Costs in¥oW in undtrrtaking tra¢h athity. Ditt rx)$ts attributable to a $ingle a¢tivity are allo¢aW diie¢lty to that acbvty Share(l ¢osts whickn ¢ontribth& lo rne Ihan onè activity and support costs which are not atlntwjlable to a single acb.vty are apPortned between those actNib"es on a basis consistent with the use ol resources. Central slall costs a allocated on the basls of time spent, and depreciation charge5 are allcuted i)n the wbon of the assevs use. 1.6 Tanglbl• flx•d 488•ts T8n9ible fixs(l a$$&ts are inrtialty measured al ¢ost and subsequtr)ty measurnd al rtht or valuatlon. net of dtpf¢¢la1n and any impairment thses. Dprci?b'on 1$ recognis•d w as to 7fiile off the $1 or valu#1b ol assets less thew Tesidu•l v•lue$ ovtrr Ih¢lr usfvl Ilv•$ on the lomowng ba8.. Fr¢•hold l•nd and buiws rh StraWIl lim Ththod The gain or loss arising on the dwosal of an asset is dotenrined as the dfvence betwn the sale proceeds and lh& ¢8rylng valw ol Ihe 8swl, and is recw10 Ml the s18t¢menl ol finaDrAal aclNitios. 1.7 Flx•d IrNMlments Fixed asset investrnents are initkqlty measured at Iransacb'rffi pnce exduding transacbon costs. and are subsequenty measured at tsir value at each reporting date. Change5 in fair value are recognised in net incom•llxpandilur¥l for the Yr. Tr¥ft8•¢tion are trXpen 8$ incutt•d. 1.8 Imp•lrm•nt ol fix•d ••ts At each reporting end date. the charity revws Ihe carying amounts ol rts tangible assets to deterniine whether lhe is any indKalH)n Ihat those assets have suffered an ImwThnt ktss. If ony 5LKh indic8tion extsts. Ihe recover8bbe annI of Ihe a$8el i8 estimated ID trdtrr lo deteine Ihe extenl of the impairrnenl lo$$ Ill any). 1.9 C¥¥h and cash gquivalents Cash and cash equi¥8nIS indude cash in hand. deISitS held al cam ith banks. other short-teTm liquid investments original matufities of three ff)nths or kss. aThJ bank overdrafts. Bank overdrafts are shown wthin borrowings In lia1¥"b&s.
ALMSHOUSE OF ROBERT STILES CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 24 JUNE 2024 Accountlng polkJe• Icontlnuedl 1.10 Flnanel•l Instrum•fits The charity has elected to apply the provisions of Section 11 '8asK Financial In$trument$' and S¥¢tion 12 'Olher Financral Inslnjments Issues, of FRS 102 to all ol tts finanoal inslwnwts Financial inslrumenls are recognised in the chanrfs balance sheet the thaiity becomes party to the contractual provisions of the tnslrument. Flnart¢ial ass•ts and 1kn7.l•S •r¢ offs•l, the •Munts $•fit•d in thè fiftclaI ststemet)ts, wh¥n there is a legally enforceable ryhl to Set off the reco9nised amounts 8nd there is 8n intention to settle on a nel basis or lo re&li$e the asset and settle th¢ liabihty siMult•¢S1y. Baslc IINftci•l•ss•ts Basic financial 853el$. irt¢lude d¢biCrfS and ¢86h and bk bala$. •M inrfaalty measured 81 tTan53¢tion pri¢tr including transaction costs and a subséquèntty camed at a.$ cost usin9 the effeth.ve Interest method unless the afTangement constrtules a fmancing tranSaCt)n. whwe the transaction is rneasud at Ihe present value ol the futu recwpts dtscounled at a market rate of interest. Financial a8set8 cla68ified 86 receivab$8 one year are nol arTh)rts'sed. 8•sl¢ tln•ncl•l Il•blllO Basic ftnancial Iiabilitses. IudIng uedilors aThJ bank an5 are inrt1ty COgnIsed al tranSaCtn price unless the arrangement consbtutes a financing transaction. vthere Ihe debt instrumenl is measured al the prtrsertt Value ol the lulyr? p•Ymts dis¢ounled •t • market rate of inlerst. Finowl liabililws da$$ified a$ payable within one year ore nol 4rN)rtised. Debt instruffnt8 are subsequenty camed al anrtised cost. using the effecbve interest rate method. Tr8de credllor$ are obwtions lo pay for or $vwi¢os that ha befjn a¢qulr¢d in the ordlnary cour8• of operations from stsppllers. Amounts payable are classthed as cUrnt Iiabililies il payment is due within one year or less. 11 not. they are presented as non-current liabilrties. Trade credrtors are recognised initially at IranSac1 piice and subsewentty asle at arn0th cost usirtg the efferlAie interest method. D•rn¢o9ftlthM olllnanel•l Il•blllU•s Financial liabilibes art derecognised WI1 Ihe chaity's o)ntrafAual oilryations ex1x or are di$¢harge<l or canclled. 1.11 Employ•• b•n•fil The cost ol any unused hohday enthtkment is re(y)gnised in the period in whKh the eryloyee's $eNces are Tem)inats)n ben•rrts a rècognised immediatety as an expSe when the dwnty o demon$tr•bty committed 10 tgmiingle the &ftWoyment of an thiwloyee cy to provide t¢rminatw bthwfits. Crftlul •¢¢ountlng Mllmots• nd ludggnw In ¢h& application of the chafivs ac¢ounling poh'ciÈ$, th truste•s are requT¢(I to make jLwJpmènts. •skn"mates and assumplions abcwjt the carrying amtyjnt of assets and liabilrts thal are not adIty apparent from other sources. The eslimates and associated assumptwms are based on historical experience and other faclors that a o)nsidered lo be rdevant. Aclual Tesuhs d¢ffer from these estimates. The eslimates and undetyng assurytions are re¥%d on an ongoing ba%s. Revisions to accounting estimates. are recognised in the per in whKh Ihe esbmate is revised where Ihe reviwon affects onty that period. gr in the riTrj of the revision and future where the revisKJn affects bolh currenl 8nd frjture periods.
ALMSHOUSE OF ROBERT STILES CIO NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED FOR THE YEAR ENDED 24 JUNE 2024 Charbtsbl• aetivtll•8 2024 2023 perlod Almspeopk's contritrwth)n 14,977 Incom• from In¥tMent8 Unr••iyl¢W Unr•strlctsd R•8trkt•d fund• fvnd• fund• fund8 2024 2023 2023 p•rlod 2023 p•rlod 2023 perlod Tot41 IncA)me from lisled 1n¥tsnents Inl&$1 receivable 1.713 147 74 278 425 74 1.713 221 278 Expendlture on chariibl• •cllvltl•• Totsl Totsl 2024 2023 p•rfod Dlrnct co•ts D$pf¥ciabon and imp01mfit Provlslon and maintenance 01Aknshes 3,415 1,202 9,294 44.270 10,496 Sh•rn ol •upport and goV•M•n {•• nots 6) Support Governae 2.250 47.516 12,111 Anly818 by I)d Unrestricted fvnd5 47,516 12.111
ALMSHOUSE OF ROBERT STILES CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 24 JUNE 2024 Support costs allocat•d to actbvlu Total Total 2024 2023 perfod Clerk's le& Gov¢marr 2,250 3,246 1,615 2024 2023 porlod Gov•m•nce ¢o•ts cornth: Ind•p8nd•nt exaTrMnation N•t M•m•nI In lunth 2023 p•rfod The net Iment in ld8 is 8tatsd after dwgW{u•drtHYJl.' Oeprwabon of langibbe fixed 8$8ets 3.415 1.202 None of Ihe trustees lor any pertons connecled with them) received any remuneration Of ben&ffts from the charlty durlng the year. Efflploye The were no enwloyee8 during the year. 10 and to•••s on InvMbThnia Totsl Unmtrlet•d funds 2023 fvnds 2024 2024 Gainslllossesl arising on.. Revaluation of iTweslrY•s 8.612 8,612 11 Tax•Won The charity k8 exempt from taxabon on ts athils bxousè all its is applied for chaiilable puwes.
ALMSHOUSE OF ROBERT STILES CIO NOTES TO THE FINANCIAL STATEMENTS (coNfiNUED) FOR THE YEAR ENDED 24 JUNE 2024 12 Tanglblè 048 FM•holtt lmd nd bldIn At 25 Junè 2023 170,733 Al 24 June 2024 170,733 Deprneltlon •n<l Imp•lrnwnt Al 25 June 2023 Depre<ialion charged in the year 1,202 3.415 At 24 June 2024 4,617 C¥rrylng •mount At 24 Jun• 2024 166,11e At 24 June 2023 189,531 13 Flx•d a•vt In¥••trn•nts U•t•d Inv•&lm•nts C1 ¢x v•lu•tlon At 25 June 2023 Valuation changes 105,381 8.611 At 24 J$jr 2024 113,992 Carrylng ¥mouni At 24 June 2 113,992 14 D•btorn 2024 2023 Amounts falllng du• ¥Athln one y•ar. Prepoymenls arHI accwLd iwKa)Tr 2,331
ALMSHOUSE OF ROBERT STILES CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 24 JUNE 2024 15 Cr•dttt>rn: amounts tsHlng due wlihln one y•ar 2023 Trade uedilofS Accruals and d&feffed 3.186 1.149 4,182 2,097 16 Unr••trlctsd fund• The unr•stricled funds of Ihe chanty comprise the urexpended balances ofdonalions and grants which are not subjecl to speufic condrtions by donors and granlors as to how they may be used. These Includè designated funds have been set ashle out ol unrtslrthd funds by the Injstees for sp•ufic purpose$. At IS June In¢tynlry R••ourc•• TrnMf•rn Galnl and At 24 June 2024 G8ner¥l lurO$ 322.987 40.313 147.516) 8,612 324.396 Pr•vbou• At 25 Jun• 2022 comlNd R••oufCM Tr¥n•f•rn Galn• and At 24 Jun& 2023 General 212.383 {12.1111 122.715 322,987 17 R•l•t•d party lJwn•actlon• There were no dls¢losable relaled party transactions durin9 tM yw.