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← The Gaitway Organisation

2025-05-31-accounts

Charity registration number NIC107729 (Northern Ireland) Company registration number NI661878

THE GAITWAY ORGANISATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

THE GAITWAY ORGANISATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr A Elliott Mrs R Elliott Mrs C Butler Mrs T Andrew Secretary Mrs T Andrew Charity number NIC107729 Company number NI661878 Registered office 35 Belfast Road Antrim BT41 1PB Independent Examiner Mrs A Harbinson Corrigan CA Limited 24 Greystone Road Antrim N Ireland BT41 2QN

THE GAITWAY ORGANISATION

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 15

THE GAITWAY ORGANISATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MAY 2025

The directors, who are also trustees present their annual report and financial statements for the year ended 31 May 2025.

The trustees have adopted the provision of the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Ireland (FRS 102) (effective 1 January 2015) in preparing the annual report and financial statements for the charity.

Reference and administrative details

Registered Office: 35 Belfast Road, Antrim, BT41 1PS

Independent Examiner: Amanda Harbinson, FCA, Corrigan CA Limited, 24 Greystone Road, Antrim, BT41 2QN

Objectives and activities

The principal activity of the company is the provision of increased access to specialist therapy not generally available to children and young people with neuro-disabilities across Ireland. The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 requires organisations to meet two criteria i.e. 'Charitable Purpose' and 'Public Benefit'. In relation to the 'charitable purpose' the Memorandum and Articles of Association of the Gaitway Organisation states that the organisation meets a number of the charitable purposes as set out in the regulations i.e. 'the prevention or relief of poverty, the advancement of health or the saving of lives' and 'the relief of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage'. The Gaitway Organisation meets the public benefit test, as the organisation provides services, which can be accessed by members of the public who are in need of such services. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Gaitway Organisation should undertake.

THE GAITWAY ORGANISATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

Achievements and performance

Significant activities and achievements against

This year, our operational goal was to continue to offer a four week Summer scheme along with week-long programmes during the Halloween break, February mid-term break as well as the Easter week (new for this year).

Again our programme delivery was based on the Andras Pető method, otherwise known as Conductive Education. This is a form of physical therapy which is often delivered as a group activity. Conductors were recruited locally as well as from Great Britain and Hungary. Support was provided by a team of assistants, recruited locally, who were mainly University Students studying nursing, medicine, physiotherapy and other subjects. This enabled a number of very high quality programmes to be delivered to the 19 children who attended, up from 16 last year, many benefiting from 180 hours of therapy each. In total, we were delighted to be able to deliver another 1,800+ hours again this year.

We had a target of 2,025 hours for the 2025 calendar year which we were delighted to achieve, particularly as it was an ambition launched by our former Communications Director Harry Withers. It is difficult to believe it was achieved posthumously as he died suddenly in April this year just prior to his 30[th] birthday. He was an inspiration and will be sorely missed by all who knew him.

Additionally, we have continued to make our approach more multi-disciplinary and this has resulted in two physiotherapists working as part of the team, including a specialist neuro-physiotherapist. She continues to focus on evaluating the effectiveness of our programmes by performing a detailed analysis of each child's ability to perform across a range of activities at the beginning and at the end of programmes. Her reports continue to conclude that all children show significant improvement in almost all areas. In addition, parents continued to speak of improved social skills, confidence-building and improvements in mood and wellbeing that their children benefited from, in addition to the physical improvements that they had seen in their children.

Our neuro-physiotherapist will continue to help in a development role in future programme planning.

Parents continue to find that it is helpful for them to spend time with other parents whose children are experiencing similar difficulties and that this provided them with a support network as well as some much needed respite from their caring role while their children are attending schemes. Parents commented that they felt they could really enjoy their respite because they all felt that their children were having all their needs so comprehensively met at the same time.

We are delighted to be able to report on a number of improvements in many areas of our operation including:

THE GAITWAY ORGANISATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

Financial review

The financial statements are presented in the standard format required by the Charities SORP and cover the activities of THE GAITWAY ORGANISATION. The Statement of Financial Activities (SOFA) on page 6 shows the gross income from all sources and the split of activity between restricted and unrestricted funds. It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to around 6 months expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. (More Detail Below)

The charity's normal main sources of income are split across fee revenue, grant funding and donations from fundraising activities. We have seen a continued improvement in the balance of these funding streams with approximately a third of revenue from each of the main sources if we combine Fee Income and Bank Interest, as can be seen in the Income breakdown pie chart:

Total income of the charity during the year was £42317. This represents a reduction in operating income for the year mainly because we struggled to manage the workload of running increased provision with the demands of applying for grant funding with a purely voluntary leadership team. We hope that a full time CEO will correct this going forward. Even with this only a small deficit of £3744 was suffered after all commitments were met for the year. This was easily covered by reserves and the surplus from last year.

Reserves Policy

The trustees would aim to have in hand an amount equal to six months’ regular expenditure as free reserves to meet future shortfalls in income and unexpected expenses. The balance of free reserves as at 31st May 2025 was £223,750. This is significantly above the ideal level set by the trustees. However, we recognise that if we are to expand as planned, we will need to keep these funds available to cover significantly higher levels of monthly spending when staff and premises are secured. It is particularly difficult to build these reserves of unrestricted funds for new charities and we are very grateful that a legacy has put us in a position where an annual budget of up to £447,500 could be adequately covered by our current reserve fund. In the meantime, we are actively managing these funds to maximise income to the charity by way of an appropriate mix of interest bearing cash savings accounts.

THE GAITWAY ORGANISATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

Plans for future periods

Gaitway has experienced significant growth, strengthened operations and major community support throughout the year. Camps have expanded to four per year, new roles were introduced and clinical outcomes continue to be excellent. Fundraising exceeded targets allowing fees to remain stable despite closing this year with a small deficit. Strategic partnerships and grants are increasing momentum and we hope to return to surplus next year.

To sustain growth and move toward a permanent, regionally accessible service, the organisation will professionalise its leadership through appointing a CEO, broadening its board expertise and pursuing major funding. Awards recognising children’s achievements have been successfully established.

Gaitway enters the 2025/2026 year positioned for transformational development, expanded programmes, new training pathways, strengthened data collection and improved governance.

We will continue to work towards our goal of making our detailed development plan a reality to become a valuable and sustainable resource for parents and children/young people with neuro-motor disabilities throughout Ireland who hope to move forward through therapy.

Structure, governance and management

The Gaitway Organisation is a company limited by guarantee.

The trustees, who are also the directors for the purpose of company law and who served during the year and up to the date of signature of the financial statements were:

Mr A Elliott Mrs R Elliott Mrs C Butler Mrs T Andrew Mr H A Withers (Deceased 1 April 2025)

Recruitment and appointment of trustees

New trustees are recruited based on their skills, experiences and commitment to the charity’s mission, ensuring a well- rounded board that reflects the community’s diversity. None of the trustees have any beneficial interest in the company. Each of the trustees are members of the company and are liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The company is a registered charity with the Charity Commission in Northern Ireland. Registration number NIC107729.

The trustees' report was approved by the Board of Trustees. ............................. Mr A Elliot Trustee (iu hard Date: ............25/02/2026................................

THE GAITWAY ORGANISATION

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MAY 2025

The trustees, who are also the directors of The Gaitway Organisation for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Gaitway Organisation and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Gaitway Organisation and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Gaitway Organisation and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Gaitway Organisation and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Gaitway Organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

THE GAITWAY ORGANISATION

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE GAITWAY ORGANISATION

I report to the trustees on my examination of The Gaitway Organisation for the year ended 31 May 2025.

Responsibilities and basis of report

As the trustees of the Gaitway Organisation (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act). The Trustees consider that an audit is not required for this year under Section 65(9)(b) of the Charities Act (Northern Ireland) 2008 and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner's Report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to the matters set out in the next statement.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Amanda Harbinson Corrigan CA Limited

24 Greystone Road Antrim BT41 2QN N Ireland

Dated:...25/02/2026....

THE GAITWAY ORGANISATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MAY 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
25,208
1,500
Charitable activities
4
12,717
-
Investments
5
2,892
-
Total income
40,817
1,500
Expenditure on:
Charitable activities
6
44,561
1,500
Total expenditure
44,561
1,500
Net income/(expenditure) and
movement in funds
(3,744)
-
Reconciliation of funds:
Fund balances at 1 June 2024
227,494
-
Fund balances at 31 May
2025
223,750
-		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
26,708
26,052
11,500
12,717
20,940
-
2,892
1,586
-
42,317
48,578
11,500
46,061
31,949
11,500
46,061
31,949
11,500
(3,744)
16,629
-
227,494
210,865
-
223,750
227,494
-		 Total
2024
£
37,552
20,940
1,586
60,078
43,449
43,449
16,629
210,865
227,494

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE GAITWAY ORGANISATION

BALANCE SHEET

AS AT 31 MAY 2025

2025 2024
Notes £ £ £ £
Current assets
Debtors 11 - 2,470
Cash at bank and in hand 225,305 226,030
225,305 228,500
Creditors: amounts falling due within 12
one year (1,555) (1,006)
Net current assets 223,750 227,494
The funds of the Gaitway Organisation
Unrestricted funds 13 223,750 227,494
223,750 227,494

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 May 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 25 February 2026

Mr A Elliott (iu Trustee Burd

Company registration number NI661878 (Northern Ireland)

THE GAITWAY ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

1 Accounting policies

Charity information

The Gaitway Organisation is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 35 Belfast Road, Antrim, BT41 1PB.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Gaitway Organisation's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The Gaitway Organisation is a Public Benefit Entity as defined by FRS 102.

The Gaitway Organisation has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Gaitway Organisation. Monetary amounts in these financial statements are rounded to the nearest £.

The principle accounting policies which have been applied consistently throughout are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the Gaitway Organisation has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Gaitway Organisation.

1.4 Income

Income is recognised when the Gaitway Organisation is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Gaitway Organisation has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Gaitway Organisation has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

THE GAITWAY ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure on charitable activities is recognised once there is a legal and constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. The charity is below the charity audit threshold and therefore is exempt from reporting expenditure on an activity basis. The charity has opted to report by the nature of expenditure rather than on an activity basis.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

The Gaitway Organisation has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Gaitway Organisation's balance sheet when the Gaitway Organisation becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Gaitway Organisation’s contractual obligations expire or are discharged or cancelled.

1.8 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Gaitway Organisation is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

THE GAITWAY ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

2 Critical accounting estimates and judgements

In the application of the Gaitway Organisation’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
16,532
-
Grants
8,676
1,500
25,208
1,500
Grants receivable for
core activities
National Lottery
-
-
EnKalon Foundation
-
1,500
Trustees of the LFT
8,676
-
8,676
1,500		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
16,532
18,889
-
10,176
7,163
11,500
26,708
26,052
11,500
-
-
10,000
1,500
-
1,500
8,676
7,163
-
10,176
7,163
11,500		 Total
2024
£
18,889
18,663
37,552
10,000
1,500
7,163
18,663

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Services provided under contract 12,717 20,940

THE GAITWAY ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MAY 2025

5 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 2,892 1,586

6 Expenditure on charitable activities

Charitable Charitable
Activities Activities
2025 2024
£ £
Direct costs
Staff costs 30,193 32,773
Direct Costs 14,920 8,076
45,113 40,849
Share of support and governance costs (see note )
Governance 948 2,600
46,061 43,449
Analysis by fund
Unrestricted funds 44,561 31,949
Restricted funds 1,500 11,500
46,061 43,449

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the Gaitway Organisation during the year.

THE GAITWAY ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

9 Employees

The average monthly number of employees during the year was:26

Total
Employment costs
Wages and salaries		 2025
Number
26
2025
£
30,193		 2024
Number
21
2024
£
32,773

There were no employees whose annual remuneration was more than £60,000.

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

11 Debtors

Amounts falling due within one year:
Trade debtors
Creditors: amounts falling due within one year
Other taxation and social security
Accruals and deferred income		 2025
£
-
2025
£
620
935
1,555		 2024
£
2,470
2024
£
71
935
1,006

12 Creditors: amounts falling due within one year

13 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 June Incoming Resources At 31 May
2024 resources expended 2025
£ £ £ £
General funds 227,494 40,817 (44,561) 223,750

THE GAITWAY ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

13 Unrestricted funds (Continued)
Previous year: At 1 June Incoming Resources At 31 May
2023 resources expended 2024
£ £ £ £
General funds 210,865 48,578 (31,949) 227,494
14 Analysis of net assets between funds
Unrestricted
funds
2025
£
At 31 May 2025:
Current assets/(liabilities) 223,750
223,750
Unrestricted
funds
2024
£
At 31 May 2024:
Current assets/(liabilities) 227,494
227,494

15 Movement in Funds

Fund At 01/06/24 Incoming Resources Transfers At 31/05/25
Resources Expended
£ £ £ £ £
Restricted - 1,500 (1,500) - -
Unrestricted 227,494 39,317 (43,061) - 223,750
227,494 40,817 (44,561) - 223,750

THE GAITWAY ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

16 Related party transactions

Trustees have bought resources or made payments on behalf of the charity and were reimbursed for these. No benefits were received.

It should be noted that the trustees use the services provided by the charity but pay the same fee as any other user and do not receive a discount.

Related party transactions:

Withdrawals

12/07/2024 A + R ELLIOTT A+R OBO GAITWAY BBP 1,785.00 02/09/2024 ALAN ELLIOTT FOREIGN PAYMENT FK BB 2,292.97 03/09/2024 ALAN ELLIOTT FOREIGN PAYMENT VG BB 2,292.97 04/09/2024 ALAN ELLIOTT FOREIGN PAYMENT IE BB 2,292.97 01/11/2024 ALAN ELLIOTT FOR ISTVAN OCT 24 BBP 595.72 20/02/2025 A + R ELLIOTT FOR FRUSZI 02/25 BBP 549.90 30/04/2025 ALAN ELLIOTT FOREIGN PAY VERA BBP 458.25 02/08/2024 COIRLE BUTLER EUROSPAR-INDUCTION BB 44.97 01/11/2024 COIRLE BUTLER HARRISONS 28.10.24 BB 83.36