2024-12-31-accounts

Draft Financial Stst•m•nts at 07 Mafch 2025 at 11:57.'24 Company No. CS000562 Ch•rfty Roglstratlon No. SC008605 Iseotkndl THE UK OIL & GAS CHAPLAINCY TRUST SCIO REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Draft Financial Ststements at 07 March 2025 at 11:57:24 THE UK OIL & GAS CHAPLAINCY TRUST SCIO LEGAL AND ADMINISTRATIVE INFORMATION Trustg9s Charlty number (Scollamd SC008605 Company number CSO(YJ562 Prlnelpal addres# Shell UK Limited The Slbtsr Fln 455 Union Slréèt Aberdeen Unrted Kingdorn AB116DB Indopondont oxamln•r Azets 37 Albyn Plac Aberdeen Unrtèd Kingcksm A810 1J8 83nkerg Unlty Trust Bank PIC 9 Brindley Place Birmingham United Kingdom B1 2HB

Draft Financlal Ststèments at 07 March 2025 at 11:57:24 THE UK OIL & GAS CHAPLAINCY TRUST SCIO CONTENTS Pag• Trustees. r8port Independ￿t examinerfs raport Statement of financi￿ a¢tNrties Balance she81 Notes to Ihe finandal stslemenls 7-11

Draft Firbancial Statements at 07 March 2025 at 11.'S7:24 THE UK OIL & GAS CHAPLAINCY TRUST SCIO TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The trusteÈ5 pre5enttheir annu31 report and ffinEncial 3ts1ements for the year ended 31 December 2024. The finanaal slatemenls have been prepared In accordanc& wlth the accounting poI￿leS set out in note 1 to Ihe finanaa statements and compty vAlh Ihe chaiitys constitution, the CharitEs and Tru51ee Inv8slmènt Iscotlandl Act 2005, the Charities Accounts Iscolland) Regulallons 20C6 {as amended) ancF "Accounting and Reporting by Charities.. Slatetnent of Re(yJmmerKJed PractKe applicable to charT*e5 prepaiing their a￿UnIS Sn acoJrdanGe with the FinarbU81 Reporting Stsndard applicable in the UK and Republic of Iretand IFRS 1021 (effective 1 January 20191" Objectives and aclivitl8s The UK QI & Gas chap￿InCY trust SCIO is a Scoltish Charitable Incorporated Organisation C'SCIOI (Charity No. SC0088051. The principle address is Shell UK Limlied. The Sllver Fln. 455 Unlon Street, Aberdeen, Unrted ngdom, AB11 6DQ. The SCIO was i)corporated on 6 August 2014 as a result ol a SCIO application by Abèrd88n Oil Industry Chaplaincy Tru81, 8 trust règi8tsred as a Scottish Charity slncE 14 Juty f989. On 16 s8ptem￿r 2014 thè nèt assèts of thè Tnjst were grfted to SCIO. and on 31 December 2014 the nel assets of The Oil Chaplaincy Tru51 Linit&Y, a Scoth'5h Registered charitable ￿MpanY (Company RegT51raUon Number SC1268871 wgre gtfted to the SCIO. Th8 SCIO'S goveming documant is its Constitution and thè objects ar8.. . the adVanC£rr￿nI of religion," arhd - the relief of those in need by reason of financdal hardship or other disadvantage. The poI￿leS adopted In funherance of Ihese objects are set out in the Constitution and there has btsen no charKJe in the3e during the year. The trusteès ha￿ pald du@ regard to guldance issued by the Chadty Commission in decMliThJ what act1￿116$ the charity sh(xJkl urKJertake. The pmcipal adlvitiès of lh2 SCIO are.. Chaplalncy Support-fijnding remuneralKJn package of 8 dIa￿aIn who pro¥ides pastoral suppth to workers and their families in the UK oil and gas industry, This Includes tho provbston ol transport to enable the chaplain lo provide pastoral support to families throughout the UK 2nd the ctssts associated with regular offshore visits. A chapLqincy administrator is also funded to provKl& support to the chaplaSTh. Hard8hlp Rellef - providing )InancAal relief or support to workers and thelr families in the UK oil 8nd gas industry.

Draft Flnancial Statsments at 07 March 2025 at 11,'57:24 THE UK OIL & GAS CHAPLAINCY TRUST SCIO TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DEGEMBER 2024 Achlgvomants and perfomi8ne• The SCIO have conb.nued lo be successful in securing donations throughoui financial year with donatKJns of £164.34512023- £162,626) belng racalved. Th6 SCIO ralias h8aMly on thé continued support of donorg and h8S receThied swJThrficant donations from krge organisations within the Oil & Gas sector which it opetates 3k)ng with donated premises lo operate from. Expenditure exceeded income In the (xjrrenl year. total spending was £180,36112023- £157.5261. The SCIO maintsins 8 heahhy unreslri¢ted furd5 balce. The SCIO'S governing documenl states ihat the Trustees shall appty the SCIO'S ftmds and the In￿me Ihereof to fund.. The Gosls of malnlalnlng Ihg UK 011 & Gas Industry Ghaplaln In offlc£ and In pgrfom)Ing his funcllons induding, wIth￿l limit￿lon.. an #nnual stipend, - an offshore alhjwance {f approprlat8). - administrative, travel and sub5islence expenses-, aTrJ - secretsrial and am othar èxp8ns&s raasonabty inojrrad. Flnanclal relief or support In whalevei lom lo those working or who have worked in Ihe UK onshore or offshore pelrochemral industry, or induslries supported or connected with the 8ame, or the immediate family or partners of such workers and who are suffering severe financial hardship by reason of illness. redundancy, acadent OT other misfcitune lo s￿h a worker or his imrnediate farnity ￿ partner. The tnJstee5 have discretion to do anything which 15 ￿kUlated to further Ihg organi5alion's purpose or is conduavè or incidentsl to doing so. Financial review R•*•rv•g policy The charity's resèrves at 31 Decèmber 2024 were £146.760 12023 - £150,201). The Iruslees havè adopt￿ a pollcy ol retslnlno sufflcienl reserves to PTolecl against changing fjnandal urcumstsnces, in particular cond￿￿n$ which may arise limrting the furbds beirrtJ paid into the SCIO and also to allvw suffiaenl funds to meet parti(wla ap￿alS whith rnay fall within the objectives of the SCIO. Future plans The trustees wrl actrvely ￿cOurage the C￿going support of corpciate fvndino for the future. Structur•, govemanee and managèment The UK Oil & Gas Chaplaincy Trusl SCIO is a recognised charity in s￿￿and (charity number SC(M]8605) governed by its ConstrtutKJn. The tru léès who served durlng the year and up to the date of $vJnature of the flnandal statsments ￿￿￿=

Draft Flnanel#l Ststsments at 07 Ma￿h 2025 at 11:57:24 THE UK OIL & GAS CHAPLAINCY TRUST SCIO TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 The r*Mrs for appointment and removal of trustees are sel out in the Charrws Consblulion. A board of tnJsteÈs administèrs thÈ chArity. Pursu8nl lo their delegation powers underthe charivs con31itution the board, foi as long as hard5hSp relief remains a purpose of the oiganisab"on, shall establish and maintsln SV￿COMMIttee, known a5 the hardship committee. which shall have all necessary powars to receive and consider cases for hardship relief. Inolviduals ara iThiMted by tha boarij to b￿m? trustaès and ara selactad on Iha basis of their commltmènt to achiemng the obiectnies of the SCIO. Donatsd Facllltlèè The trusiees great￿ appreciate the donated offices and support cogls provided by Shèjl U.K Ltd during lh$ period. ststement of t￿￿tee8. responslbllltles The trustees are responsible for preparing the Truslee$' Report and th8 ffinancial statements in aCC￿rdance wllh applicable law and United Kingdom AeLounting Stsndards Iunited Kingdom G8neralty Accepted A￿UntIng Practi¢e). The law applicable to charbdes s￿lIand raqulres the trustees lo prepare financAal statements foT e8ch financial year whith give a true and fair view of the 51ale of affairs of the charity and of the InC￿ming resources and applraton of resOu￿S of the charity for that year. In preparing these financial slatements, the trustees rgqulred to.. - se￿1 suitable accounting pdides and then 4)ply them consistently, - obS￿e the methods and wnaplès In Ihe Charttles SORP,. - make judgements and eslThales Ihat are reasonabl8 and prudent.. slate vAiether appliGgble a¢￿untIng standards have been followed, 8uL4ect to any matertal (lepartur6s disdoséd and explainéd in tha finanual statÈmants,' and piepare the ffinancigl statements on the going concem unless it is inappropnale to presume that Ihe charity will conth'nue in operation. The lrnstees are responsible for keeping sufficient ar￿UntIng recnrds that disclos6 With re8sonable acwrary * any lim¢ the finanual posrtion of Ihe Charity and enab￿ them tts ensure that the financial ststements comply with the Charitie8 and Tnjslee Inve81ment Iscoljandl Act 2005, the Charitie8 Account8 (Scotland) ReguL4tion8 20C {as arnendedl and the provisions of the trust deed. They are 81so responsible for safeguarding tha assets of the charlly and hence fortskbng reasonaL4e steps for the prevenllon and detethon of ft8ud and other irregularthes. tha Board of Trust88S. ru51ee

Draft Flnanelal Stst•m•nts al 07 March 2026 at 11:S7:24 THE UK OIL & GAS CHAPLAINCY TRUST SCIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE UK OIL & GAS CHAPLAINCYTRUST SCIO I repKJrt on the financ4al s131emenls of the charity for the year ended 31 DeC￿be1 2024, which ara sèt oth on page55to 11. Resp¢cllve rnsponslbllltles of tru$ts•s and examlnor The Gharity's trustees are responsibk for the preparati￿ of the ffnancial slalements in accordance wlth the terns of the Charities and Trustee Investments (Scotland) Act 2005 and the Charilies AC￿unts (s￿113nd1 Regulations 2006. The charity's trustees Consider that the audr( requirement of Regulation 1011)la) lo Icl of the 2 Ac¢ounls Regulations does not apply. It is my responsibilty to examine the finanry81 statements 8s required under section 4411llcl of1heAct and lo stsle whether p8rticular matters have wme lo my attentK)n. Basls of Independenl examlnevs $t&tsment exaMinat￿n is cArried out in accA)rdance with Reguktion 11 of the 2006 Arrx)unts Regulations. An examination indudes a review of the acLounting records kapt by the chwity and a comparison of the ffinancAal staternents prèsented wth those re(x)rds. It also indudes consideration of any unusual items or disck)sure5 in the financial Siatem8nts, and seeks explanations from the trustaès concarnlng any such matters. The procedures undertaken do nol provide all the evidence that woulj be required in an audtt 8nd wnsequentiy I do not expre&s an audit opinion on the wew gfven by the Ilroncial stal6m6nts. Independent examlnerfs stsltment Your attention is drawn lo Ihe fact that the charity has prepared ffinancAal stalernents in accordance wth Accounting and reporting by Charities preparing their ￿Ount5 in accordance wlh the Fin8ncA81 Reporting Slandard applScat4e In the UK and Republlc ol Irgland IFRS 1021 In prgference lo the Accountbng and Reporting by Charrtres.. Statement of Re(x)rnmended Pradice issued on 1 April 21XIS which is referred lo in th8 extant regulation8 bul has now been wthdrawn. l understand that Ihls has be8n done In order lor the flnanclal statemenis lo prov6de a true and fall vlew In accordance with Generalty Accepted AccountiThJ Practice effective for repjrting FeriDds beginning on or after 1 January 2015. In connèctK)n wlth my èxan1nal￿, no othar mattar éxcapt that rafarr8d to In thé pravious parxgrxph has come to my attenticffj.. (al whieth gi￿8 MÈ rnasonable causè to b81ièvè that in any matèrial ras￿Cl tha r8quirEments'. to keep ￿)untIng records in aCL0rdan￿ with section 44111 lal of the 2005 Act and Regulation 4 of the 2(106 Accounts Regulations,. and lill lo prepare finanaal slaternenls whth a￿Ord with the accounting records arld Gompty wlh Regulat￿￿ 8 of the 2006 Accounts Regulations- have not been mel or Ibl to which. in my opinion, attention should be drawn in 0￿er lo enable ¥ proper understandlng of lh6 financial slalements lo be reached. On behall of ets Chartered Accountantg Aberdeen Dated..

Draft Flnanclgl Stat•m•nts 8t 07 March 2025 at 11..57:24 THE UK OIL & GAS CHAPLAINCY TRUST SCIO STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestrlttted nds 2024 Totsl funds 2023 NotsB Donalcns and lega￿68 Investments 164.346 3.575 162.626 3,(64 Totsl Incomo 187,920 165.690 Charitabl8 actimtias 180.361 157,526 Nèt t￿￿nd￿ {12,441) 8,164 Fund balances al 1 January 2024 159,201 151,037 Fund b*lanc•$ at 31 D•e•mb•r2024 146,760 159,201 The ststemenl of financkql a¢tMties •)ekndes all gains and ID5ses rKogni5ed in the year. All income and expenditure derive frcm conliTruin9 aclThritse5.

Draft Financlal Statements at 07 March 2025 at 11:S7.'24 THE UK OIL & GAS CHAPLAINCY TRUST SCIO BALANCE SHEET AS A T 31 DECEMBER 2024 UnY•8trl¢tsd funds 2024 Totsl nds 2023 Fixed assets Tangible assets 1,471 Curront assots Cash 8t bank ar*Y in hand 200,247 178,515 Croditofs: amounts falling duo within on• year {54,958) 119,3141 Nel gjwent assets 145.289 159.201 Total assets less current Ilablltles 148.780 159.201 Incomè fund• Unrestricled funds 146,760 159,201 Tolal funds 146,760 159,201 ents were approved ty the Truglees on ......................... Trusl:'I

Drdft Financial Stataments at 07 March 2025 at 11:67:24 THE UK OIL & GAS CHAPLAINCY TRUST SCIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accou￿ting policles Charity Infornmdon The UK Oil & Gas Chapkirw Trust SCIO is a Scottish Charitable Ir￿Tated Organlsatw)n ('SCIO"I (Charity No. SC0086051. The registered address is Shell UK Limited. The Silver Fin. 4S5 UnKn Street, Aberdean, Unf(ed lQngdom, AB116DB. 1.1 AetDunting eonvèntlon The financial statements have been prepared in aCcOrdanr￿ wtih t1￿ charitls constllulion, the Charities atk Trustee Investrnent (Scolland) AGI 2￿5, the Charth"es Accounts IS(x)landl ReguL9tions 2006 las amended) and 'Accounting and Reporting by Charities= Slalernenl ol Recommended Practic￿ applicable lo charities preparing their accoun1$ in accordance with the Financial Reporting Standard appliCa￿e in Ihe UK and Republic of Ireland IFRS 1021. las amended for acrxJuntiFVJ periods cornmencing from 1 January 2016). The harity is a Public Benefit Entity as defined by FRS 102. Th8 charity has takan advantagg of thè prowsions in tha SORP for tharitiés applwng FRS 102 Updatè Bulletin 1 not to prepare a Ststemenl of C8sh Flows. Thé finanual ststem6nts have d8part8d from Ihe Charits8s (Accounts and Reports) Regulations 2008 onty to the exlent required to prothde 4 true and tair view. Thi3 departure has involved follwng the Statemenl of R¢c¥Jmmended Practice for tharilies apptying FRS 102 rather 1han the version of the Statement of Rècommendad Practice which 1$ refètred lo in the Régulations butwhich has since been ￿thdraWn. The financjal staternents are prepared in sterling. vjhith is the ￿r￿tIonal rJJrrency of tho charity. Monetary arnourrts In these finandal statements are rounded to the nearest £. The firanual statements have been prepared under the historical cost convention. The prinapal acc￿￿￿1"n￿ pdicie8 ath)pled are set out below. 1.2 Charitsbbe funds Unrestricted hjnds are available for use al the discretion of Ihe truste￿ in fiJrtheranGe of their charitsble objectives. 1.3 Incoming resource• InC￿rne is recognised when the charty is legalty 8n11l￿d to tt after aw performan￿ conditions havo bèèn met, the amounts can be measu￿d reliably, and it is prts￿bIe Ih¥l income ￿rill be received. Cash dtsnions are re￿gnISed on recdpt. Othèr donallons are recognLsed once the charity has bèen notified of the donalH)n, unkss performance Cond￿On$ require deferral of the amount. Ir￿&m2 tax recoverab￿ in relation to donabons rècefved under Glft Ald or deeds of covenant 53 recognised at the time of the donation. LegacAes are recognised on receipt or otherwise rf the charity has been nolified of an impendiig dslribulion. th8 amount is kn¢JWTh, and r8G8lpt 18 6xp8ctsd. If th6 amount is not kn¢Jwn, the legacy is tre8led a8 c#Jntingent asset. Income is recowised when the charity Is legaty eThbtled to it after any perfomiance conditions have been met. the amounts be rneasured reliably. and it IS PTobable that income wll be received. 1A Resources expended Liabilrties are recognised a5 expenditure as V4Jon as there 15 a ￿gaI or conslructive obligalion committing the charity to that expenditur8. It Is probablé that a transfer of economlc benefits will be required in %ttlement and the amount of the obligalion can be measured reliabty. Expendilvre is a¢xounted for on an a¢xL￿lS basis and has b88n dassffied under h8adings that aggragale all cost related to the catagory. I￿&r ttjsls cannot be direclly attribLJted lo partiCU￿r heading5 they have been allocaled to actiwties on a basis con'stent with Ihe use of r¢sourcos.

Draft Flnan¢l•l Ststements at 07 March 2025 at 11:57:24 THE UK OIL & GAS CHAPLAINCY TRUST SCIO NOTES TO THE FINANCIAL STATEMEPKS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting polKigs {Continu•dl 1.6 Tanglble fixed assèts Tangible fixed assets are initially rrt8asured at cost and subsequaThly measured at cost or traluation, nel ol dep￿CiatIon any impaimienl losses. Depreciation is recognisod so as to writa off the cost or valuation of assols less thair r8sidu81 values OVerth￿r useful lives on Ihe folk)wing bases.. FIKtures aThJ fftDrus 25% straiqhl Iln9 The gain or kjss arising on Ihe disposal of an asset is detemiined as the difference be1ween the sale pro¢&eds and the catyng value of the asse( and Is rscognlsed In the stste￿nI of fnancial aclivities. 1.6 Cash and Cash equlvalents Cash and cash equivalents indude cash in hand. depo￿tS held at call with banks, ather short-temi liquid investments with original maturities of Ihree months ctr ￿S6, bgnk overdraftG. B8nk overdrafts are shown wllhin borrowlngs In currént liabilitias. B48lc flnan¢lal assets Basic fin8n¢i81 88gets. ￿1¢h indude debtors 8nd cash 8nd bank batances, are initialty measured at transaction price irKauding transaction costs and ale subsequentty carried al arnortised cost uslng the effective interest method unless the arrangement ￿nstituteS a finanrAng transaction, whara Ihe transaction 18 measured at the present value of the future receipts disctsjnled al a market rale of interest. FinancAal assets dassified a5 receivable wrthin one year are not amorb'sed. Bas1¢ financlal IlablHlles Basic ffinan￿al l'abilities, induding credtiors and bank toans are initially recognised at trgnsacllon piic8 unk8ss Ihe aFfdngemenl cor151ilul85 a financSng IiansaclSon, where the debt Instrument is measured at the present Value of the future payments discDunl8d al a market rale of interest. Fin8n¢i?I liabilities cJa3sified as payable wlthln one year are not aTllOrtlsed. Debt instruw*Thts are subsequentty carried al amortised cost, using Ihe effective interest rate rnethod. Tradè creditors ara oblkJallons to pay for goods or servThs that have been acqulrad in thè ordinary course of operations from suppliers. Amounts payable are dassified as cu￿ent liabilib'es if payment 15 du8 Wtthin on year or less. If not, they are pres¢nted as non-wrrenl liabilèties. Trade creditors are recognised in￿allY 8t transa¢tiM price and Subsequent￿ meaSU￿d al amortised ¢ost using the eff¢¢twe interest method. De￿cOgni¢l¢>n of ffnanelalliabiliTres FinancAal liabilities are derecognised when the cha￿t￿6 o)ntractual obllgalions expire or are di5th8rged or cancelled. 1.7 Taxatlon The charity is exempt from tax on its charilable actvilies. 1.8 Fund Accounting Unrastrtded funds Induding Incomlng rasources r8celvab]e or genarated for tha objécas of Ihe charity urithoul further specified puwrK)se ale available as general funds. These fLtnds can be used in accL)rdanc8 wtth th8 charitable 0tr4'ectNe8 al the dlgcrelk)n of the trust8es. Deslgnated lunijg are those Set aglde by lh8 trustees out of unreslricled general funds for sp8cffic future purposes.

Draft Flnancial SLitements at 07 March 202S at 11:57:24 THE UK OIL & GAS CHAPLAINCY TRUST SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollcl8s (Conlinuodl 1.9 Op•ra￿n9 l•alng cornmitsnents Rantals paid undar operating le3sa$ ar• ¢harged to Ihe profft and loss actount on a straight Ilne basis over the period oflhe lease. Critical accounting e8tim•tes and judgem•nts In Ihe appllcatlon of Ihe rhartys accounllng poltles. the trustèès are rÈqulred lo make judgements. esllmales and a55urnplions atx>ut the Garrying amount of assets and liabilities that are not readily apparenl from other 8ourc68. The estimalos and a380cialed assumptions are based on hkslorical eXperIen￿ and other factors that are c4)nsidered lo be relevant. Actual results may drffer from these estimates. The estima1es and unde￿.Th3 assumptions are reviewed on an ￿goI￿a basis. Revisions to a￿)UntIng eslimales are recognised in the period in which the estimate is ieM8ed where the revision affect5 On￿ that pèriod, Dr in th9 pwiod ol the revision and future periods where the affeds both current and future pemods. Donatlon8 and legacles 2024 2023 Donation5 and gifts DonatK)ns.' UK C1 & Gas Donated goods and senrices 1,426 149.719 13,200 1,554 147,872 13,200 184.345 182,626 vestments 2024 2023 Interest receivable 3.575

Drnft Flnanclal Statrments at 07 March 2026 at 11:57:24 THE UK OIL & GAS CHAPLAINCY TRUST SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Charilable activiti¢• 2024 2023 Depwalton IT, postsge and stslionery Advarh'sing Sundry Church seNce expenditure Hospitalty 437 1,024 165 360 3,447 613 533 330 553 2.455 431 E ij Travèl and subsistence Church of ScAJtland c£ssts Offshor8 allowan¢ Re¢rullment and leg81 fees Car hire costs Tel6phonè Serwces & facAlilEs Hardship disbursements 8,(￿3 70.642 21, 3,167 8,498 55.272 20.968 9,778 4,Q12 981 13,200 37,837 619 13,200 54.711 177.448 154,844 Support Co$ts Bank tharges Independent examiner 197 2.718 232 2.450 180,￿1 157.526 None of the trustees {or any persons connected with them) recewed 8ny remunetslon OT beneffts from the Charity during the year. Taxation The charity is exempt from lax on income gains falling within section $05 of the Taxes Act 1988 or seclitx) 252 of the Taxationof Chargeable GainsAct 1992 to the exlent Ihal the8e 8re 8pplied lo its charitable objects. ID_

Draft FlnaAeial Statsmènts at 07 March 202S at 11:S7:24 THE UK OIL & GAS CHAPLAINCY TRUST SCIO NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Tanglbla flxod ass•ts and At 1 January 2024 Additions Disposals 813 1,9)8 (813) At 31 Der£mber 2024 1,908 Dèpre¢latlon and Impalmnt Al 1 J8nu8ry 2024 Dèpraciat￿n thargad in th& yèar Eliminat8d in re5pe(X of disposaL% 813 437 18131 At 31 De￿Mber2O24 437 Carying amount At 31 DerEmber 2D24 1.471 At 31 D￿mber 2023 Grndltors: arno￿ts lalllng due wlthln om yoar 2024 2023 Other credrtors AcLruals and deferred Income 52,312 2.646 16.864 54,958 19,314 10 Unrestrlcte(I funds The income funds of the tharity indude unrestricted ful￿3 cornprising the fL41IMing Lmexpended balances of dOnat￿S and gTanls held on trust.. Movgmpnt in funds Resourc88 Bzlanc• at endod 31 D•tnbBr 2024 B8Lqn¢èat l Jatsuary 2024 Generdl Fund 159.201 167,920 (180,361) 146,760 11 R¢latsd paty transactiom There were no disckjsable related party Iransact*Jns during the year. 11