Chorily number.. 529334
MIRFIELD EDUCATIONAL CHARITY
UNAUDITED
TRUSTEES, REPORT AND FINANaAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

PARFIELD EDUCATIONAL cHAR￿y
CONTENTS
Page
Reference and admtn15trative delads of the Charrty. itsTr￿tee$¥￿ thi5er5
rwustees, rewl
Independent examlfier's report
Statement of fman¢lal arti¥lt
B4lan¢e sheet
Notesto the flnanclal staternents
8-15

MIRFfELO EDUCATIOPIAL QIARffY
REFERENCEAND ADMINISTRATIVE DEfMLSOFTHECHARITY, ITSTRUSTEESAND ADVISER5
FOR TrIE YEAR EN￿D31 MARCPrf2024
Trustees
Mr E A Speight, Chairman
Councillor M Bolt. Trustee
Mr D G Cross. Trustee
CoU￿1110r V Lees-Hamilton. Trustee
MrG M Nind. Trustee
Mr C Oldfield, Trustee
Mrs C Sykes, Trustee
Mrs C F Steven5. Trustee
Mrj M Hutchins￿. Trustee
Charfty rei15tered Thumbef
529334
Prfntlpal offi¢•
6 Rettoryview. Thornhill, Dewsbury, West Yorkshire. WF12 ONN
Attountsms
BHP LLP, New ChartFord House. Centurion Way. Ueckheaion. Bradford. West Yorkshire. 8D19 3QB
Banke
Virgin Money. 46 Market Pl*e, D￿b￿ry. Wesiyorkshire. WF13 IDN
Page I

MIRFIEU) EDUCATIIXIAL CHIJtITY
TRUSTEES, REPORT
FOR THE YEAR ENDED31 MARCH2024
The Trustees present their annual reFort t¢J8ethw with the financial sta1ements of the Charity for the year l Awil 2023 to
31 March 2024.
OWecth¢s ortdartriities
PDficies and obkrtlves
The charity aims to apply it5 income in advancing either generally or individually the edLKatlDri lincluding sctial and
physKal irainingl of persons underthe age of 25 years who are resident. or who have a parent or parenis resident. in the
area of the former Urban District of Mirfield.
In setting objeciNes and planning for acINit￿5. the Tru5tee5 have 8fftn due considerètion io general guidance published
by the Charity Commission relatin8 to publK ￿nefIt. includin8 the 8uidance'Public benefit- runnifig a charity IP821'.
Revlewof artlvltles
As can be Seen frorn the list of 8rants paid. the charity continues to att￿t a wKle range of applications from individuals
and organi5ati0n5 Con￿stent with theobjettof the Scheme.
It 15 now the Seventh year of the DT H. G. Grason Sthdarship. The swe5sful canthdates were identified as hard working
students fffjm familie5 of rnode5t rneans might othenvtse not go to hi8her edu¢ation. Engagement from kcal schools
and college5 continue5 to improve asfivé candidateswere put Forward se1￿110r1.
Current recipien￿ by anEI large. rff•ve ¥wy 5atisfattw rewts of pro8res& Where there is concem the Charity aims to
be 5UPPOrtive
Page 2

MIRFIELD EDUCATIONAL CHARITY
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDE031 MARCH2024
fv'n•nC•￿le¥1eW
• Gol1* ¢on¢em
The 3ccounts ￿ve beèn wepared on a 8oin8 co￿eM basis on the 8$5UrnPtion that the tharity is able to carry on
operatin8 as a going concem in thefo￿eeabIe future, which tr￿eescr￿slder aPPro￿ate.
• R•5•Ms poIKy
Reserves are needed to bridge the gap between the 5pendin8 and recwvire of in¢ome art1 to cover unplann•Y emergency
expenditure. The irustees consider that rhe ideal re5erve5 wwld be of s￿h a level that allows for income from
inve5trnentsto match expenditure in the year.
At the year end. the trust had reserve5 of £1.928.40612023- £1,885.6401, the details of which are gven in note 11 to the
accounts. Going fO￿ard the trustees aim to identify worthy Indi￿dual$llnstitU1F1*}& wffhin the area of the former Urban
District of Mirfield in order to appfy its income and enSU￿£0ntinUed coM￿lance with it5 own resttve5 policy.
• Financial review and fvturede¥elopments
During the year under ￿e￿eW the d)arity distritrAJted a $4gnfftant proportion of it5 income and part of its unrestricted
funds by awardin8 grants, awards and scFKJlarship5 amowt the Iwal community. The charity airns to maintain its
r￿erVeS at around the currènt Iprtl of approximately £1,￿.(￿￿) whli sl continuing to provide grants for educatioThal
purposes by distributing income earned dufin&the fortlwnthg year.
• CDn5titstitin
Mirfidd Educational Chorty is a re8Stered charity, 529334, is constituted uThYer a Trust deed.
Meihodsol aP￿0￿Ment tr elec￿ts olTrust•
The chairman is elerted by the tTUStee& Trustees are ap￿inted in accordance with the rules of the charity at special
trustee meetings. All decisions are made by the tru5tee5 at ordinary me￿ing$ held * least twice a year. The maximum
number of tru￿ee5 is nine
• Poudesadoptsd for the indurtitin and tr•inkng otTrnstees
New trustees are briefeé by the chairman on their legal rtAi8atk)ns under charity LAW. No specific trainin8 Is 8i¥ert to the
trustees to equip them for their role, though they are required to t￿ competent persws who. throuEh residence,
occupation. emploY￿￿t orotherwise have special knowlw*e of the areo of the IrKmer Urban Distria of Mirfield.
• fmoncial instruments
The charity's principle financial instruments comprise inve5trnent funds. The main Wr￿Se of these instrumonts is to raise
funds so that the chartty can continue to offer edUCat￿nal grantsto the local community.
The ¥aluatK)n of thè investment is monitored by ihe Lrustee
Pase 3

MIRFIELD EDUCATIONALCHARirY
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED31 MARC*12024
Slru(¢ureTr governance and maymenl {c¢¥ntinued
Fknanclal rlsk manaeement
The Trumees have asswed tb.e major risks to which the Charity is exwsed. in particular th05e related to the operalion5
and finances of the Charity. and zre satisfied that systerns and procedur￿ are in place to mitigate exposijre to the major
Apprtjved by order of the members of the bwd of Trustee5and on thwr behalF *:
Mr E A Spelght.
(Chair of trustees)
Date.,
MrsCSfv*s
rtrusteel
2 4 Oc.ta4- )J27
Page 4

MIRFIELD EDUCATIONAL CHARITY
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENgID31 MARCH2024
Independent Examlnevs Report to the Trustees of Mirfield Edurational (harity llht Charlty)
I report to the chariry on rny examination of the aC(r￿nts of the Chartty for the year ended 31 Marth 2024.
Re5pon5tbiltieswd Basis ol Report
As the Charlty's irustees ycwJ are rokv)Mble for the preparatiM of tk a¢¢ouniS in att¢rdan¢e with the requirements of
the Charrties Art 20111'thÈAct'l.
I report in respect of my examination of the Charity'5 Xcolthltscarried under section 145 of the Aci and in carrySng out
my examination I have followed the apprica￿t Dpr&tion5 given ty the Charity Commission under stttitsn 14515llbl of the
Independent EMamlnee5 Stttemert
I have compleEed my examinatM)n. l confirm thai rK) matters have to my atte￿lon in connection with the
exèmination 8T￿rtg me cause to bdie¥eth3t in any material respect:
accounting recmls were not kept in respect of the Charity as required by seaK)n 130 of ihe 2011 Att: or
the accrAnts do not accord with those records; or
the accoullts th n(rt cornpty wtth the aP￿￿a￿e requirements conceming the fortn and content of account5 set
ut in the Cha￿tieS (Accounts and RetxJrt51 Re8utstKin5 2￿8 otherthan any requirement that the accounts 8ive a
'trve and f3ir' wew which 15 not a matter considered as part of an independenl exatninatson.
I have no coniem5 and have corTE across no other matter5 in connttiwjn ￿th the examination to which attention should
be drawn in this report in orderto enable a proper undwstanding of the accounts to be reached.
Thbs ￿pl￿t is made solely 10 the Charity's Trusie4 as a l*xly. in ￿￿dance with Part 4 Df the Charitie5 (Act￿nts and
Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matter5 1
am required to state to them in an Independ￿t examineI5 report and for no other gurposi To the fullest e￿ent
perrnitted by law. l (fro not accept or assume resFthg1*lity to anyone other than the Charity and thè ChariVsTrustees as a
M)dy, lor my work or forthis report.
Signed..
Dated. 2 P CiL-kLL- IL- F
Le￿eV Kendr￿￿ Bsc FfA
BHP LLP, Chartered Accountants
New ChartFord House
enturion Way
Cleckheaton
BD19 3Q8
Page 5

MIIIFIELD EtXKATiof4AL CHARITY
STATEMENT OF FINANCIAL AcrivttlES
FOR ThE YEAR ENDED 31 MAROI 2024
Unrertrbcted
lunts
1024
Total
frjnds
2014
Total
funds
2023
Income from:
Imiestments
66.612
66.61Z
63,483
Totsl income
66.612
66,612
63,483
Expendlture M:
Charitable activities
65.186
65.186
58,097
Total expendlturè
65.186
65,186
58.097
Net income befwe net gain5lllos5e5) 4)n wWestm￿ts
Net 8ainslllossesl on investn*nts
1.426
1.426
41.340
5,386
162,5171
41.
Net n￿¥*￿ent In funds
41766
42.766
157.1311
Rècontlllatitin of lunds:
Total fund5 broL¥ht forwar
Net movement in funds
1,942.771
157,1311
42.766
42.766
Totjl fund5 GarriEd fonvard
1.928,406
1.928.416
1.885.640
Tr ststement of Financial AC1￿1t1es incI￿yeS all gains and losses rLr(¥ntsed in theyear.
The nole5 on pa8* 8 to 15 fom part of thesefinancial statwfi￿ts.
Pa8e 6

MIRFIELD EDiICATIONAL UIARTtY
BALAN￿ SHEET
ASAT31 MARCH2024
2024
2023
Fixed assets
Investments
IA69.056
1.827.716
I￿69￿156
1,827.716
Current assets
Cash at bank and in hand
60,632
59.145
59,145
C￿ditOrS.. amounts falling due within one year
11282)
11,2211
Nèt currentas5ets
59.350
57,924
Total net assèts
1928
1,885,64D
Charltyfunds
Restricted fund5
li
Unrestritted funds
li
1,88S.640
Total lunds
L92fj406
1,885.640
The financial statements were approveij and autlK>ri5e(I for ￿ue by the Trustees and signed on thsr beha￿ bv,.
Mr E A Spe[8
(Chair of Trustees)
Date..
C Sykes
ITrusteel
The notes on pages 8 to 15 form part ol thesefinancial statements.
Pa8e 7

MIRFIELO EDUC4TIONAL CHARITY
NOTES TO THE FINANCIAL STATEMEK¥S
FQR TFIE YEAR ENDE031 MARCH2024
General Infom￿l10n
Mirfield Educational Charity is a charity registered in England and Wales. The registered office is 6 Rettory View.
Thurnhill. Dewsbury. West Yorkshire. WF12 ONN.
A¢¢wntlng polkles
The financial st*ernents ha¥e been prepared in ac¢ordan¢e wilh the Charities SORP IFRS 1021- A¢C￿nting
and Reporting by Charities.. Statement of Recornmended Prattice applItab￿ to charitiÈs preparing their
accounts in accordance with the Finanoal Reporting Standard applicatrAe in the UK and Republic of Ireland
IFRS 1021 leffective l January 20191, the Financial ReFx)rting Standard applicable in the UK and Republi¢ of
Ireland IFR5 1021 and the Charities Art 2011.
The finanoal statements ha￿ been WEpafEd to give a arue and fair. view and have departed Irom thÈ
Charitie5 IA(counts and Report51 RegulatK>n5 21J)8 only to the extent required to provide a 'true ènd fair.
ew. This departure has irwdved followng the Charities SORP IFRS 1021 puNished in October 2019 rather
than the Accounting and Re￿)rtIng by Charitie& Statement of R￿1)mMÈndÈd Pr%tite eflÈttNè from l April
2￿5 which has since been withdrawn.
Mirfield Educational Charity rneets the definitK)n of a pubfic benefrt entity under FRS 102. Assets and
liabilitie5 are initially recLV8nised at historical c05t or transartion value unless Dthetwise ￿ated in the relevant
countin8 wly.
The accounts have been prepared on a gc•ng contem basis.
ZJ Inwme
All income 15 reco8n15ed onceihe Charity has enlttlement to the income, it is probable that the income will be
re£eNed and the amount of income r*e1¥a￿e can be measured rdiabty.
2.4 Expendfture
Expendfture 15 recogni5ed once there is a legd or constructive obluation to transfer ￿onOMIC benefit to a
third party4 It is probable that a tra￿fer of econornK benefrts will be required in 5ettl2ment and the atnount
of the 01￿18atIon can be measured reliabw. Expenditu￿ is classified by actiwiy. The costs of each activity are
made up of the total of direct Costs and shared costs. I￿￿dIng 5UPPOrt C05t5 rnvolved in undertakin8 each
actwity. Direct costs atirib￿Jb￿ tts a sin81È attivity are 3llo£ated dire£tly to that attNiry. Shared costs whith
contr11￿le io more ihan one a(tibryty and costs which are not attributable to a single actiwty are
appDrtioned between those artivities on a basis cOn￿51ent with the use of resources. Central staff costs are
allocated on the basis of timespent. and depreciatN)n char8es allocate(l on the portion of the asset's use.
Expenditure on chartrable acrivfties is incurred on dire¢tty undertaking the acti¥ities which furrher the
Charity'5 objECtiNE5. a5 well as any a550c¢ated supFort COSts.
Page 8

MIRFEiD EDUCAnoNAL CHARrrY
NOTES TO THE FINANaAL STATEMEwrs
FOR THE YEAR ENDED 31 MARCH 2024
Acco￿tIng pokies Icorttinuedl
Z4 Expenditure l¢ortimiedJ
Grant5 payable are charged in the year wthen the offer t5 made except in those cases where the ofler is
£¢￿￿1t￿nal, such 8rants bein& rÈco8nised a5 expenditure when the attachin8 are fulfilled. Grants
offered subFrt io conditions which have rKJt been met ai the year end are noted as a commirmeni, but
crued as expenditu￿.
All ￿pendItUTe 15 iDcIu5rye (rfirwKoverable VAT.
Z5 In¥estmÈnts
Fixed asset invest￿ntS a￿ a fom of financial instrumwt afid are iniDally I￿gnIsed at their transattion cost
and subsequenlty measured * fair value at the Balance 51Leet date, unless the value tannot be measured
reliably in which case it is measwed at ttsst kn 1mpalrTh￿t. Investment gains and losses. whether re81ised or
uniealised, are comEx"ned and PTe5ented a5 ￿ains/(LO55esI on investments, in the Statefflent of financial
activities.
2.6 Cosh atbontund inhond
Cash at bank and in hand irtludes tash and thort-terrn high￿ liquid investments with a short maturity of
three mwths or less fromthedaeof acqutsiiion or oPenW￿ of the deposit or similar atcount.
2.7 LAiblUtles
liabilitie5 are I￿[￿15ed there 15 an ob1W￿ at the Balante Sheet thte as a ￿Ult of a past event. it is
probable that a transfer of econom￿ benefit ¥MII be requir￿ in sett￿MeNt, and the amount of the settlement
be e5tirnoted reliabty.
Liabilities are retognised at the amount ihat the tharity art￿Ipate$ rt wll pay to settle the debt Of the
amount it has received as advanced paymÈntsfor the goods Dr services it must prowde.
Prow5ions are measured at the best estimate of the am￿ntS required to settle the ijbligatiun, Where tlke
effect ol the time value ol money is material. the prowsKJn is based on the present value of those amounts,
discounted at the pre-tax dtscount rate that refletts the risks specific to the l*bility. The unwinding of the
discoLbnt is recognised it) the Statement of finantial artNities as a finance cost.
2.8 FIAo*Klollnstniineiits
The Charity only has financlal assets ar￿ financial liabilities of a kind ihat Iwalify as basic flnancial
instruments. Bas￿ financial instruments are initiaNy ￿oRnI$￿ at transaaion value and subsequently
meaSU￿d at theii settlement value with ihe extsption of bank loans which are subsequently measured at
amortised cost using ihe effell￿ interest merh)d.
GEneral fund5 are unre5triCLed fund5 whKh are awai13t4e for use at thE di5cretiDll of the TnJ5teE5 In
fvrthe￿￿(e of the general objertive5 of the Charity and which have not been desi8nated for other purpose5.
Inveament incom< gains and bsses are all￿ted to the appropriate fund.
Page 9

MIRFIELD EDUCAnoNAL CHAR[
NOTES TO THE FINANCIAL STATEMEMIS
F(￿ 7HE YEAR EtVDED 31 MARCH2024
In¥eAment IbKome
Unrestrlrted
fvnds
2024
TDtal
fund5
2023
fvnds
2024
Di￿dendS and intefe
66,612
66￿
63,483
Total 2023
63,483
63.483
Pa8e 10

MIRFIELD EDUCATIONAL CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR T￿5 YEAR ENDED 31 IrtARCH 2024
ListolKrants pakl lo h￿tItUtI￿n$and Indivmluals
2024
2023
9th Mirfield (Trinity) Scout Group- Grant towards t￿ller repair
Molly Firth- Grnnt towards cost ol conditioning
Mirfidd P4ricultural Show kniety iitniteiJ- Creature COnn￿t￿$ attrortion
Old BankAcademy- Cost ol residential wsirs
Joshua Beachey- Bursary awarded
Kirklees Advwture Trust- Granttowards multi purposè8ames area
Moorland5 C.C- Grant t¢)wards outdoorenclosed facdtties
Dewstxjry DistrKt Goifciub- Grant toward5 iuntor golf equipment
Hopton Primary 5chod- Cost of ￿ptOp$ for the use of SEN s1udents
Crossley Fields Junior & Infant SCh&￿- Granr towards restocking the library and
residential wsits
1.500
759
615
41K)
8J)55
1.773
4WOO
2,500
8,000
2,0(X)
2,160
3,229
1.155
6.131
3,483
I,c¥Jo
i.rN]o
2.715
Olwer Rushforth- Bursary award
Emilia Daly- Bursary awarded
Battyeford Primary SchLyJI- Grant towards gard￿ ￿0ject
Imprint Lr(ho tirn￿ted-Grant towards banner
Reece Seb35tiao Porkin - Grant towards cost of parkinK and gym membership
Trinity MetlKJdist Church- Grant trMtard5 church hire aml cost of folding tables
Niamh Gtaie Townend- ACcOmnK)dat￿n and iuitityl
Hopton fvimary SCI￿01- Grant towards cost ofa repla¢w*nt swnd system
Mirfield Parish Cavaliers Cricket aub-Grant towards coaching $wL￿s a￿1
ricket nets
SA49
96
550
333
li
3,5(￿7
5,6Ql
3.940
566
Hopton Mills Cricket Club- Grdnt towarrjs praCt￿e equiprnerrt
CrowlÈes Junior & Infants SCh￿1- Grant towards playground ¥Mrks
Hopton Mills Qi¢ket Club- Grwt towatds costof shirts and taps
Sophie Edwards- Bursary awarded
Battyeford Sportin8 aub- Grant towards 3G pitch at Mirf￿dGraMMarsChool
Esfand Amir- Bursary awarded
Hannah Wilson- Bursary aw8rded
Iwa Harwod- SpK)rts equipm￿1 and gyrn membership
Mirfield 8È2vers
332
1,540
2,051
2.500
4SOO
io.oTr)
5LKI
L5
Mirfbeld Brownie5
556
Steph Brown- Bursary awarded
Trinity Children's Centre- Cost Ofcar￿pY work5
1,874
57,744
50,730
Page 11

MIRHELD EDUCATIONAL CHARrrY
NOTES TO THE FINANCIAL STATEMENTS
FOR TrIE YEAR ENDED31 MARCH 20Z4
Analysls ol Empendltste by expefidknret￿e
2024
2023
Charttable aLtivttie5- Grants, aw3rd5 and Schola￿hIP5
Expendtiure on governance
57.744
7A41
50,730
7,367
65.186
58,097
Independent exam1￿￿$ reM￿tr￿101)
2024
2023
Fee5 poyatde tothe Charity'5 independent examinw forihe independent
examination of the Charity'5 annLFal accounts
1,221
Stsff costs
Duftn8 theyesr. Tru5tee5 receryed any rernuneraiion or other benefrts12023. £NILI.
During the year erKled 31 •Aarch 2024. no Trustee expense5 been incurred12023- £NILI.
Fixed asset investmeN5
Other fixed
At l April 2023
Revaluati(￿$
IA27.716
41340
At 31 March 2024
1/69A156
All the fixed asset investrnents are held in the UL
P8Ke 12

MIRAELD EDUCATI(Y4AL CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Materol Investments
2024
2023
Ca*coltxcounL"
Permanent Endovlment
8LK Charities UK Ewity F￿￿ A Inc Iformerly Charishare C¢ynmon Investrnent
Fundl- 219.336.13 shères
BLK Charities UK 8ond Fund A Inc Ifomierly chariSha￿ Qy)*non Irrye5tment Fund)
- l55.lc￿.62 shares
Inrome accountr
1.599A74
1554.445
225.951
229.385
BLK Charit*s UK Bcx)d Fund A Ifornierty Charinco Common In¥￿trnent Fund
Accumulation of Incornel- 29.673.83 shares
43.229
43,886
9PS4
1.827.716
Creditor5: AmouNts falh*due withkn one
2023
Acuuals and deferved income
4282
1,221
io.
Flnandal IrtstNmènts
2024
2023
FIMnck71ossets
Financial assets measured at fair value throu8h income and eXp￿dit￿le
GO￿3?
59.145
Financial assets mea5ur&l atfair value throu8h incomeand expenditurecompriseof the charty bank accDunt.
Page 13

MIRFIELD EDUCAnof4AL OIARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAROI 2024
ii.
Slatemebrt olfund5
Staternent of lunds- currert
6aln51 B•kn¢e 4t31
IL05sesl
March 2024
4ri12Q3
Unre5trirt￿fv￿rf5
Income account
16571
41.997
108,804
L819,602
Capital account
1.777J60
64Wi
{6S1861
I￿85￿0
66.612
165.186)
41J40 L928A06
Statemefitof funds- wioryear
Balance at
31 March
2023
Baavce at
l April 2022
Gainsl
(Lossesl
Ir￿￿￿e
Expenditure
Ufftstrictedfvnds
Income account
113252
1.829319
L781J
61.703
17.3521
155.1651
107,680
1.777.960
Captsl account
158.0971
1.942,771
63.483
158,(P371
162.5171
1,885.640
Summary of lunds
5￿M￿Off￿d$. current
eati
12023
Galnsl 0•￿1￿e8131
Ma￿h 2014
Expendthre
General funds
66,612
1653861
41.540
L928,406
Page 14

MIRFIELD EDUUJTIONAL Cfrl*JtITY
NOTES TO THE FINANCIAL STATEMEWJ
FQR THE YEAR ENDE931 MARCH2024
summary of lunds Icont•iuedl
summary of funds- prior ￿ar
Balance at
31 Marih
2023
BalarKe at
l April 2022
Gain51
ILossesl
Income
Expendtture
General funds
1.942.771
63.483
{58.IYJ71
162,5171
1.885.640
13.
Analysis of net a$5ets betweenfunds
alws of net auets b•t¥Menfvnds. turrèrt perlod
UnrÈstrktèd
funds
2024
Total
fvnds
20
Fixed asset investments
1,869.056
60.632
9A156
60.632
112821
Current assets
credIt(￿S due within one year
11,2821
Total
1,928.4L
1.928A06
Anatysis of net a55ets between fvnd5. prior perbDd
Unrestricted
funds
2023
Total
Itjnds
2023
Fixed asset investments
1.827,716
59.145
11,2211
1.827,716
CuFrent assets
59,145
11.2211
Creditors due within ¢)ne year
Totol
1,885,640
1.885.640
Relaied partyfftkmctions
The Charity has not Èntered into any related party tran5attion durin8 the year. nor are there any outstandlng
balarKe5 owing between rdated parties and the tharttyai 31 Mard) 2024.
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