RKGISTERED CHARiTY NUMBER: 2255J5 Report of the Trustees gnd Uthuli¢ed Finath¢laJ S¢t¢rn¢tr)ts f¥Jr th¢YeAr Ettded 31 Ik¢ember 2025 Tbe Hrt Meo)orll TNst Harris Lacey and Swain SU1 L The Rivmide Building He551¢ Easi Yorkshire HU130DZ
The Harl M¢tnorial Trnst Conttthts of the 1nnCial St#tsmtnts for th¢ Ye&r F.nrted JI D¢trmbtr 2025 P4 Report ofthe Trn5tis Indepede# Examiner's Report StstEmtnt of Flnancial Actlvllles Balan¢¢ Shc¢t N(bte% lo the FknxiiCi418itemcThts lknlltd Ststementof Trlnanti*l Actfvltl 12
The Hart Memorlal Tt¥st R ofthe Trnst for th¢ YEnded 31 December 2W25 The trustees pitrtnt their rwrt with the financial statem¢llts of the charity for the ycar ended 31 Decemb¢r 2025. The tnjstees bawe adopted the provisions of AcCoutillg artd liq)orting by cEill¢s.. Statement of RecomTSJ¢ndtd PTrctice applicablc to chan'ties pry3ring ihrir accounts in accordance with the Finan¢ia] R¢p)rting Sthntsrd appliLxble in the UK and Republi¢ of Tland (FRS 102) (effectivt l January2019). OWECTVVES AND ACTIVITIES Objetdves and ains Thc chan'ty wa5 Set up on 10 Marcb 1952 by thc Will of Hekn Willi#Tn who died w the Jate 1941Ys and IEft his paddock5 and rt9id¢ntial estr Ifollowtng the death of his widow) to TTUStees to bllild knes for those ¢lM)5¢n by th TTUStecs who art (Iiot dttributed to their own folly) of 5trait¢ned njeans. They arc persons of either 5eK who hsve rtsid or Caled out buslljcss for at k85t teD year5 tn th¢ Ciry atMI County of KiD¥51otL uwn Hujl or itt the East of Yorkshi Following a review by the Tru5tccs and their l¢ga] pdvisus the Charity CornmissioD aFyToved a s¢hem¢ dIt 9th May 2017. This schcme mth the folloiving amendmejjts kn the orinal go¥nIng do¢um¢ttt- (11 The object of the charity is. for public Fth¢fiL the relief ofneeil hardship or distss amongst bEn¢fitiaries in such need by thc provision 0fTtlSh0U$e actommodation forthem. {21 The thJstrt5 may. in excrytiotwl ¢irwtnStsrffj ap)In1 a rtsidentwhD live5 oussbdc sreaof tnefit and not reside4 worked orc4rried on business in the #Th of benefit forrti lellsi flve years but is oth¢TWi5e qualifi¢d. The tn]stees must reeord in the rxord of theirmeetin8s the JJa(ur¢ of the exc¢ptiona] CitcuyTtstaes jUSLifytll8 the aprM>inknenL The number of residettts appointcd undcr this su&clau5e Tllu5t t>ot exceed onc-thitd of the iotal nutnb¢ror r¢sid¢nts at one time. The charity provides thirteen dwellings as Harts Clos4 Hornsea in the East Riding of Yothshire for thosc who are eligible and wish ro continue to live irmlqdenl]y. The accornrTyJdation con$ist5 of 9 twtr]xtson ar 4 single- dwclliw. The is no ward¢n on the site and re5i(ktkts need to bc sllfficienliy rnobilc and fit to l(K>k th th¢Jwelw l¢)r their $pouscsl. Each dl[lg is lwever. provided with the LAKa] AUmlty Lif¢-LitL¢ Svpp)rt System and fitkd with a smoke alatm. C¢tLtral heatillg and hot water serviee5 ar¢ also provided. No rental as sueh is charged to lden(s but they ate Teipjired lo pay a wttkly COlltsibutiotL {LLSU8lly beltsw Jnarfte( level) WardS m&irbteDaTKe costs. FINANCJAL REvw Actlvltl¢s. PerlorDnce nd F3n&ts¢itil Review Contributious residents hawc decrcased in th¢ year to £77,585 (2024 £7&7041. In vi¢w of this the net illcome before tsking into 8ccount unrcalised mtsvem¢Dt in illvesttnen¢s is £22.937 12024 £6J91). The value of iove5troents bas intre*sed by £9.930 12024 £2,822). Therefore the incre48e on net income for the year of £32.867 ha5 itKTw&I unrestiicted re5¢rve5 aTti¢d fonvard to £295,761. Ruervo Polky Unrestiietrd futtds ¥JY n¢etsl to prode fid5 for Ollgog and fvtttre Ati)provements. Maint)8¢¢ and suppart costs wittK>ut which the d)arity eould not function. ThE (ntstee5 consider it pnmlent that Unrcstri reserves thou]d be 5uffici¢nt to cover cxrth5C5 for a peri of 12 months 18 a minimum to avord the neClty of realtsing fjxed ats held for¢baTitable us4 the amouDtof whith uat£S ts) £(Ab.549. Restricted funds wKJJan8¢d at £734.8YI, whilsl the utsl¢t fvnds have ireaSed by the n¢i in¢ottx trj thc y¢ar, as stated in the Activitie& PerfoFtnance and FiTwKial Review section of this rcporL to ruLLIt in £295.761 in unfeI¢d reserves IvIng th¢ totsl reserves ai £1.030.658. At 31 Dc¢tmb¢r 2025 tbe trustees consider fud5 are equate fortheseputy>se5. STRUCllJRE. COVERNANCE AND MANAGEMEKr Govtrnimg documeot Thc chariry is controlledby its governin8 documcn( a detyj of tSUSt alld constiiuie5 an illkLfKorydlea tlwity.
The H•rt Memor181 Trust R¢port ofthe Trn$tees for the Yur Endwi 31 ljrfember 2025 '17Jc ITUStee% all of whom live I1]y. arc cunsciou% of th¢ wtll-king of tho¥e for whi)m thcy ac¢cpi Te%ponsib51iiy. Thc Trust Deed pr(>vidcs for a maximum of5 Trusl¢cs. Thc Chair of tht TTU%tÉ*S is TC%Tonsihlc for thc induction of ally ncw Trustcc whieli includ¢s awarcncss of a Twslees rcsrrt)LL%ibiliiy, the EOVCrnillb do¢went Jnd the history ajjd phi105ophy of th. TrusL A nEw Tnl¢C would rLLCiVL copics of thc rrlevdnt dvcumLnWioD along with the prcvious yL'ar'5 aLcounts, annual rq)ort and gJOVLmsng thKum¥nt. -I'h¢ TNstces meet regularly bul the doy 10 day rutjning of the chatily is dclcgatcd to th¢ Chaimjan. The Trusiees ajwiually revithv the risks to the Tru# dnd its Trus. The Tnain itrm5 usually iDvolv¢ the mainle5JanLc of the buildings in Gonjunciion ivith thequinqucnnial TLP)rt prwcd by our PdnLI architecl. REFERENC.E AND ADMINISTRATIVE DETAIIS R151trert Charity number PrlncipAI address Cithdel HciLI% 58 HibTh %irccl Hull ri25t York¥hire I.IUI IQE Tru5te¢$ J B WdiQ Chdimun N Il BiuxlTratn A Mcrritt % L l.'ggltgioD Indepeiid¥nt 1GX81jner ma15 Loicy ajid Swai uilc I TIIL RivLrsi&. tluilding Past York¥liire I.IUI 3 OD/. Ar4ITovd by OTder of the knard oftrusw i)n.... . a1 Signed on its bchalfby.. JBW 'I'rustce
Independent ExaJnlAer's Report to the Tru$tees0( The Hgrt MenJoril TTUSt Independent examiDer's report to tke trustees of The H•rtMernorial Trnst I rcport the charity trustees ou my examinitsots of ¢he a¢¢oullts of Th¢ Hart MeDwrial ThJ5t (the Trt) for the year cnd¢d 31 Detemb¢r2025. and of report As the charity knJtee5 of the TTUSt you are re6¢x)JJsible for the prepaT8tion of the accouDts in accordmc¢ witll th¢ rquitrtnfflts of th¢Charities Aci 2011 (the Act?. T retxTrrt in respect of my exarnination of the Truses accounts carrid out under SLYtion 145 of the Act and in carying out my examination T have followed all applt¢2ble Di110n8 given by the Chariry Commission W¢T Sertion 145(5llbl of the A¢L Independent examiner's stf¢nn¢ I b&ve compkied my exoltiOn. I wtEfJnn that no materia] matter5 have c4)m¢ to my attention in with th¢ ¢xamillAtion gtving m¢ to bclieve that in any material re5t.. accovnling T¢cord5 w¢r¢notk¢pt in rewt of the TnL4 8$ required by 130 of theAcL' or the a¢¢ouDI8 do ac¢ord with those Te£ords' or the accounts do comply with the appltcablc requircments tonGernin8 the fomi and content of accounts set out in the Charities (Accounts and Rcports) R¢glllation5 28 Otr than any rcquircrncnt that the accowjts ue and fairviewwhrch 1$ t10 tn&Lter¢onsidered &8 part of an independentexarnination. I have no eoncens and have come across llo £hcr maiters in conne£iioJx with the examinaiion to which att¢TLtiThJ should be drawn in this tqx)rt in order to ellabl¢ a prop¢r urXIt8d1tig ofthe accounts to bc Tched. Harris t¢y and Swairt Suitc I The Riverside Buildittg H1¢ East Yorkshtre HU130DZ Da¢e....3..1. /0.7/le).. Page 3
The Hart Memorial Trn$t Statsmcn¢ of Fim#ncial Actlwitl¢i for thc Yr v.nded 31 Der¢Trkner 20 2025 l-oknl 2024 Totsl futu1¥ Unrcstritled fund Regtricbl (und$ IIYCOME AND £f4DOWM£IYTS fr'ROM DoDalioMs w)(5 ILgacj&s 77.585 77,585 76.7( Investment brtlm¢ 5,9UI 5,IAII 5,983 Totsl 83.48() 83,486 82.687 XPENDITURE ON CharitblL' aetlvilhe c.haritable a¥tivilie5 56,447 56,447 71,183 Other 4,102 4,102 4,913 Tutsl .549 60.549 70.01 Nei gains un inVQtments 9.930 9,930 2,822 NET INCOMD: 32.867 32,867 9.413 RliCOTrJCII,IATION 01,. FUNDS l-otsl funds bTnUbJhL forw4ird 262,894 714,1197 997,791 988.378 TIYTAL FIINDS C.ARIIILD b'nKWARD ?tJ5,761 714.R97 1.010.658 997.791 The leS ron psrt olikn¢ fiwial $thl¢mcnts Pa8e 4
The Hrt MeJllwiolTrn51 BalDc¢ Sheet 31 December 2025 2025 Total 2024 Total UDTe5trictuJ fimd Re5tsiCteA Notc9 FIXED ASSETS Tanble assets InveStnts 75.837 96.974 734097 810,734 96974 810.734 87.044 734,897 )7,708 897.778 cuRREr ASSETS Ddxor5 552 112.908 126.910 126,910 126,910 126,910 113.4(A CREDITORS Amtsunts fallJn8 due within one year (3.9) {3,960) {13.447) NET CUBRKNT ASSEIS 122.950 122,950 ICM).OL3 TOTAL ASSETS LESS CURRENT LIABILITIES 295,761 734,897 1,030,658 997.791 IYET ASSETS 295.761 734.897 1,030,658 997.791 io Unr¢gkncted ffi]nd5 Rastricwl fund5 295.761 734,897 262.894 734,897 TOTAL FVNDS 1.030.658 9)7.791 Thc financial stakments were approv¢d by the Board of TDJ5tc¢s and iutborised for i55U¢ .ZZlo.7/2p.S&....... almi wer¢ signed on its behalfby.. JBW The note5 fLYm pprt tsrth fJnuKiai SlatcM
The Hart Mtrnorial Tru51 Note5 to the FinaDcil Ststements for the Yewr F.nd¢d JI Dettmber 21125 ACCOUNTING POJ.ICIF.S Basis •fpTwring ¢h¢ fIxan¢i staitments The fina13] slalemen of ihe cliurily, whiLh is a publiG knefil cnlily undcr FRS 102. have been prepared sn ¥crotddtiLt WLth ilic Clilti¢$ SORP ITrIiS 1021 AcLuunling and RcwrtiJ)g by ChaTltiL¥.. Ststcinenl of lietommcndcd lkncli¢¢ appli¢ablt th charilics prcparing thcir gcctsunL4 in trcothte with the Financial Rcportipg Sthidard applicablc thc UK ad Republic of Ireland (fRS 102> Icffcctyve l January 20191,, rinancjal Reportit]g Standard 102 The fitwcial RertIng Slandard applicablc in the IJK and Rtpublit or IrclRnd' ihc ch8riti Act 2011_ The financi 8tsL'mcnL8 havc bccn PfCP&Tcd undcT the hi¥ltsriLI u)si eonvcntion. with the exLtption of investmcnts which arc inclUdJ al markct value. as modifled by thc rcvttlualion of Lcrtain a¢1. Income All incornc 15 rti0¥rti$ed in the Stsomenl of Financial ALtyvilits onc¢ the charity enLiilemen( io funds.. It s pjvbable that the income will k rcceivd a11 catl h. measured reltably. 'I'he income of the ehArity &riscTh from 3 dittcrcnl wur¢.. Contributions from re8iden which are weekly contyibytion& io covcr lnasniLwt ofthe proFni&%. Invcbltneni income. wliich ar¢ divid¢tLd5 rto]n M&CJ Chdrily MLilti A1 5harL%. TntLrest rL'cLive4 which drL' rnonthly inlercst puymenl% ¥cccivcd tmm thc C()Ir (hwt1cE fkpxi%. it Fund. Expendir¢ l.iabFITties arL' reLogrniscd u5 cxp¢ndÈturr 35 &% IhEre ¢& a Icgal IK consttwctivc obligation WTnmittinb thL charity 10 that ¥xndItur¢. il is pJthablL that u tsansf¢r of cconomic bcncfits will bc rLuitL'd in settleinL'ni and the amount of the vbli¥(iliort eart be measured rel¢•bly. P.xpu(titwe acLuunled for on do accrtlS basis and hyb bccn cl&gsifi¢d widL¥ hcadings thai ag8re84 all ¢o$t r¢iai¢d lo thc calcgory. Where costs cannot bc dir¢¢ily tiribuicd 10 panlcular heddi5Jb15 thcy hv¢ bcen allncalcd In activilics Im a ha%i% ctsn%isicni wilh Ihc u%¢ of rc%ouTCff. I'angible fixed sxer5 FixLd L15 arc rccognTscd iii thL' YLLounl% al cost or valllaiion. arc not d¢pr¢tiated, a5 Iht lartd alid buildijigs ar¢ )1 dLrmcd lo lo¥¢ value oi'crliine. Inveslm¢ni$ IrEv¢stmeni¥ arc rcvulucd in the acwunLs cvery year, as the Val givcn frorn M&Ci Inv¢tht1ts. Taxatio Thc chTity is exernpt from i&x on its charitsblc Bc¢ivilies. Fund atcounting UnTe.%iriCt fullds XLl in aLcurdancL with thc Ch$tabl¢ ubjLLivc5 kt thc disc1]0 i)f rhe ttUblL%S. R¢stllLd funds can only bc w¢d for particular r¢ytriLied purposes within the objccts of th¢ thatity. R¢8trictions dnse when stKcified by thr d¢0[ whe]] [ndS we rais for p8rticulur resirivid pu$¢$. ruTth¢rexplanaiion orth¢ nalurc al PUTW>.¥e of cath fiind is includcd in th¢ li) ihc firnCIal stale¥nenis. VtslimAie5 gthd judgent¢rtts Lsiimatos and judgcmcnts arc continually cvaluatcd and ore bas¢d on hi8ts)rical expuicnce and other faclo IllLludinu expeclations of futur¢ ¢venl% that Hre bclicved io bc r¢&$61¢ under thc cirCUtanCes. Although thL'%e L%iiinatc% Hre ba¥ed on thc TnLStcc' tL81 knowlcdgc of th¢ alrUL evcnls or aclitsL%, aciual tLuIL% ultimatcly dkffer rhc%t t%timatcs. The TnL%ts%5 do tLOt theTE to be IY Ma&] estlmatcs and judgcTncnt5. Pa¥t 6 conlinued...
The Hart mejttorlalTrt Notssto th¢ fJnanciAI SlateJDtnts- tontinued for the Ver Ended 311)etemlJer 202$ AccouNrtNC POLICIES- eontln¥¢d E4tim#tu and Judgernefftts FlnRDci#l Instrnments The charity only has financial 8ssets and financial liabilities of a kind that qualify as basi¢ financial in51DJmeDts. Basic finanGial ins(nJments, inLluding trade and other debtors tRdi4)ts aTe initially Y)gnIsed trdn5aCtio vatue wbsequuily nwjrcat their scttlemcnt valuc. 2025 2024 Investnt incomc tkJx)sit account int¢r¢st 3.985 1,916 3,798 2.185 5.901 5.983 TRUSTEESI REMUNERATION AND BENE Thctt were no tru5tees' rcrnuneration or orh¢r btrIL8 for the year cnded 31 Dcffmiw 2025 tM)r for the yc4r ended 31 Dec¢mber2024. Trustees expentts Th¢re were no th]ueeg exper6es paid for the ye4r 31 December 2025 Dor for the yettr ethled 31 tknmber2024. STAFF COSTS Averag¢ number of employee5 The avcrnge numFxrot P10Ye<S during the yur was NIL (2023- NIL). COMPARATJVLS FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrcstricted fijnd Restricted funds Totsl fund$ Ir4coME AND ENIXIWMENIS FAOM Donati]8 attd le8acies 7Q704 76.704 Inwc5ttr in¢om¢ 5.983 5,983 Tot 81687 82.6¥7 Chgrltble attlvlties Charitable adivities 71.183 71,183 (kn¢r 4,913 4,913 Tot 76.096 76,096 Net gaills on llLv¢Amettts 2.822 2.822
The Hgrt Memorial Trnsi Tr4otes to Ilte Fin¥ncig1 St8tcmeDts- continued lor the Year Fnded Jl D¢femb¢r 2025 COMPARAIIVVS FOk'fHB STAI'D MF.NT OV ItlNANCIAL ACTIVITIFS- £oDtined UnN'slriLted IILstrILt(%l fund lunds -rola1 NKf INCOM; 9.413 9.413 RF.CONCII.IATION OF FUNDS lolal fuDd% h1ugh1 lorword 25.1.481 7.14.1197 988,378 1x.AL VIJNIK4 CARKITr:D th'OItWARD 262.894 7.14.¥97 97,71Jl 'TANCIBLL FIXbD ASSEI'S rTcchoTd pmpcrty COST Al l January 2025 xnd 31 2025 Xlll,734 NET BOOK VALUE Al 31 Dccctnber 2025 81U.734 At 31 DL.mbLr 2024 810.734 'I'h¢ frccliold land. huilding%. liX¢u and fitlin&4 wtre pr(TrfL¥sionaSly valued oll ttn opcn markci hasis al I Augu81211111 at£755.(M)(l. Additions I% byants rcccivcd.%incc Ihai daic JT¢ included al cusl. Tlw TW%1 tx)t awarL i)f any mat¢riAI Lhaiigo% ill valu¢ sin thc last valu£TrtioD. FIXED A&SIT INVE%TMENTS vestmL%Iits' MARKET VALUE Al l J&nuary 2025 RLv3luaiioiis 87.044 9,93U Ai 31 t)cL'cmber 2025 96.974 L'J. JIOOK VALUE Ai 31 Dcc¢n)bcr 2025 96.974 Ai 31 December 2024 87.044 ThcrL WCTC no invc4mcnt asscts (M]tsid¢ th¢ UK. Cwl or vaiLMlion al 31 lkn-LmEL'r 2025 is rL'prcseolul by. InvcslTnrnts Vdluaijon in 2025 Page11 continued..,
The Hart MemorlAI Trnst Notes to tke F&Danci Ststements- eontthued fortheYe4T 31 D¢¢thiber 2025 FtXED ASSET INVESTMENTS- Continued Investhmts consist of 93,767 M&G Ch8tity Multi A&sdlTm shaTW at an ori8ttl c4)st of £27,935. DEBTORS: AMOUNIS FALIJNG DUE WATHtN ONE YEAR 2ff25 2024 Trnk debio 552 CREDm)tLS: AMOUNTS FALLING DUE ONE YEAR 2ff25 2024 Othcrcreditors 3.960 L3.447 Al 31.12.25 At 1.125 UttrestrItted fund5 Generdl fund 262.894 32.867 295,761 Restrl¢ted fullds Restricted capi Fund L Iqickgjll Memoria] Fund 734.797 i(K) 734.797 734,897 734.897 TOTAL FUNDS 997.791 32.867 1.030,658 Nct mov¢mettt in fimds, included in the alM)ve Are Ès follows.. ureSleted Generdl fil1 83,486 l(A>,549) 9.930 31867 TOTAL Fuf4DS 83.486 (6I)549) 9.930 32,867 Page 9 continued...
The Hsrt Memori•l Trnst Notes to the FinAncial Statemtnts- continued for the Year w.ndod 31 Decemb¢T ZIIZ5 io. MOVFMEN'T IN FUNDS- cont1•u1 Comwratlv¢s for movement fund$ Net movtmcnl in funds At 1.1.24 31.12.24 Uvrestricted funds Cientr81 fund 253.481 9.413 262.%94 iiestrlL*ed Rc%lricied Capitsl Fund L 11sck%on Memorial fund 7.14.797 l(M) 734,797 734,897 734.897 TOTAI. FUN 988,378 9,413 997,791 Cotnparative n(X movemenl iTh lund4 inLIu in the above aw as lollow$-. Incoining rc%ourco% Crdills aTvJ I0&"S Mov¢Tncnl in fun(Is' CXPCLMted Unrestrltled fund5 Cicnerdl fund 82.6R7 17CTr,(K)C)I 2.822 9.415 TOTAL FUNDS 112.6R7 {76.(Y)Cil 2.822 Y.413 A ¥llinL'ni ycar 12 tnunths prior y¢dr 12 munthh LotnbiDLyl rosiiion is a5 follows.. Nct movancni in fUd At 31.1225 At 1.1.24 UnrLYtrltli'd fundi G¢etra1 fu 25.1.4XI 42280 295,761 Rrstwictrd fund¥ RLsIriLIL'd Capitsl Fund L l.Iickwn MLm(irial fund 734,797 734,797 734.897 4.897 TOTAI. FUNDS 988,378 42.280 1.030,658 Pagc 10 ¢ontinued...
The Hart Mernori Trnsl Not&4th the Fknanclgl StAtsm¢Dt8- Colltlnued for the Yur EJKled 31 Detember 21ns io. MOVEMENT IN TriINDS- eontittued A currellt ytsr 12 month and prior ycar 12 moDth$ ¢(mbined ne( movex in fi]nds. included in the above are •$ lollows-. Incoming expended in fiEnds UnStrICted funds General Fund 16&173 (136,645} 12.752 42280 TOTAL FUNDS 166,173 (136.6451 12,752 42280 RELATED PARTY DlSCtX)SURLS Thts¥ were no rdated paty tt3n5adii)lls thcyear endcd 31 Decembrr2025. PAg¢ll
The Hrl Memori#l Trust D¢t4il¢d St&tsm¢rtt of bin#tttial AtttV1t for ihe Ytgr Ende4131 December 2025 2024 INCOME AND Lf4DOWMENI8 l)onxtions and lego¢kJ Contribuiion8 from rcsidcnLs 77,585 76,704 Inve5tmenl income Invcsimtni income Dew)sil occouut in1 3.985 1.916 J.798 2,185 5.gjl 5.983 Tol#l In¢ornlng 83.486 82,687 EXPENDITURE ¢.harltabl¢ Lrf%ltie¥ WaleT In%urdncL Lifclinc ¥hargu> 2242 2.868 I.¥V3 2.71)0 12,926 4.789 10,250 2.150 7CA 25.203 13.089 'kGtri¢iiy Kcpdirs dnd rcnewal8 Cjardcn iipke¢p TL'ILTh()nL' 3.455 I.IH)x 47,787 03.463 nthcr AclvLrtising Sundry P.XPLn%L& Proltsfjiunal Rates 707 3(X) 907 3,706 2.580 1.14 4.102 4.913 pport tosts Managtment Posiagc and %1giioncry 671 29Q Governxnce costs Acwnthncy ftrs Honorariuin Mutor Cxpen%es Lt¥4LI fLLS 1.380 6,250 7,989 7.430 'I'otsl ros011rS eKp¢ndcd 76,ll96 Net incofflt 22,937 6.591 This pa¥e not lorni part of the statuiory linanei41 stslemenis Pagt12