REC.ISTFRF.D COMP.4NY .%LF+lBER: SC241 122 ISL'Otlandl RF.f.I%TTr.R Tr.1) C-.IIARI"ri" .yi.'NIllF.R: SC024684 KF'PITrKT ()F THF. TRIISTF.FS Ah"D 1144Aiif)ITF'.I) Tr'IP4.4NC'IAL.%T ATEMF.%T% FnR THF. YF.AR F.NDF.J) 30 SF.wfEMBF.R 2fj24 FOR 'F.II' I)F.F.R ALRIC'L. L'I-L'HAL A5SOCI.4'ri().y
F.W" DF.F.R AGRICLTLTIJKAL ASSOCIAI"IOI C()YTF.NTS OFTHE FIIAYCI.4L.STATF.Mb'NI'S F()R THF. I'FAR F.NDF.D JO SF.pTEIBER 202$ Report of ihe Trusler5 Independent Examin¢r'$ Rtporl -Siat¢ment of Financial Acii%'ili¢s Ilalgnc¢ Shtei Nnie5 tTr the Financial $131tmeDts 6 10 12
YEII. DF.F.R ACRICULTUIL4L ASSOCIATION REPORT OF THE TRI15TEL5 FOR THE YE.IR E"DED JU SEV'I'L.MIIEK 7025 I he irnsiees who are also direiiors ofthe chariN. for tlje purposes of rhe Companies Aci 2006. presLnt iheir repoti willi Ilie lillaDLidl 51ÉtlLmenis of IliL chariiy for Ihe J'ear end¢d .)n S¢ptemheT ?Tr2S The ITUSliLi havL adopied ihL priikT.4inn of AiinuntlJl8 and Reportino b) chaTiiie." 8iaicTncni of Rcrorlltnendtd t¥¥Lii¢¢ applicablc ro chariiies prcpariD4T Ihcir acciTrunt% in accoTthce wilh the Finanti&l RepLTrrtinL Siandard uppliidblc in the LK dnd K¢public of Iieland (FRS 1021 l¢llL'LIIYL' l J¢UiUdry 20191. ()FiIF,C.TIN'FS AE1 AC.TIVITIF. ObjeLtive5 #ims l-he chiifTt)'5 objeciives are ihe promijiion and ddi'anL¢m¢nt ol. IdnninB and a¥riLuliural iiidusiries in Hucban and I a%$15t agriciiltUTal, rural or an> oiher a550ciaii(bns (If VTgaDisaiion.% In 1SuLhan >1) 10 b¢ of rh¢ benefii Iii lh¢ ltiLal CL)rnmunitv. ACIIJLVEMF.Tr4'1'S AND I>ER TrC)K.Il1l.YC E I hL' Tnain aihicvcmLrii i¥a5 IIIL lioldiDg i)f Ili¢ I1%1>-da annual show In Juli. This %¢ar We hLld d Iiwc mu5iL ¥v¢n¢ boih th¢ Saturda> and Sunday whicli allracied a differeni audi¢nce and ¢¥iremeli pupiildT Wv ¢ilJLTr Iivld ¢1 liidies ciliernuuTI l¢ci uiiv M¢¢k belore Ilie sliDW and our annual '(iin Nighi. iii FLhruary M'hich both pi'()vcd to be very successtul and .¢11 attended fvndraising ¢%'enis. "IP4ANC'IAL KEN'TLM, the )'Clc r Ihe charity reported income ol. £19i.966 (2024 £190.11)1 l. 'I'hc ¢hariry L150 reporlLd ¢XPLndiiuro £1&5.9$9 iQ24 £1.14.9.191 r¢%uliin¥ in nii in¢()m¥ of £?8,)7 17024 £55,352). A5 a resuli. Th¢ unrLSITiLled funds InLf¢ild Iv £374.i23 Ihi5 )LMr Iroip £318,911. The policy ot'rhe charity is ID Tciain unre%iriiicd funds ai a sufficieni level io ensur¢ thai ihc Ncw. r)Lcr Show Clin be run on an Jnnudl bllsib. Al Lurreni ILVLl% i)f e¥p¢ndiiure. a fiish res¢rn¢ of dl l¢d51 £1411.oon ILI i1iL >Lar eiid Ivill pr(IbidL coiiifiin in the ¢veni iTrl' d %ibiiiifJL41111 downfall in aiiendees, Iliai ihe show can be paid l(w. The mJ%iLL% havL IhL iriJji)r rilks liTr %ihi¢h ihe ¢hariN- is exposed. and arc %aiisli¥d Ihat 5551ems are in plilLL Ill niiii¥ialc L.XP()burc lil thl mdjOT risks. 'I'RI"(.'I'IIRfr', <.'()VTr'Kli.4.NC'E AYV I1AY.4cf.MF.NT I'hi Lhdrit! is a ioinpanN li¢iiited bi giiariinl¢¢ r¢¥pi%ler4d In %L'uildii¢J wilh the ()IfLie of the Scoitish C.hiLril> KLgpulator (L'liarilv Nuiiiber SC0246841. It 15 gov¢med and admini%leTed undLr thc LvmpanN's Arti¢les of Asso¢iuiii>n. ITh¢ Inisre¢s who 11f¢ 150 dircytnrs f£)r the PUTfrt)8e ufcoTnpaTr)' la. dnd whts served during Iht5 periL)d frLim 151 Ocrobcr 2024 10 The dale vf the linancial SidtLminls apprvvrd were as follow's.. Mr Ci A (iih%on MT A J Kindnl, IrisLWLkd 9.1.251 Mr (' , SirdLlidn Mr 13 A Wilson Mrfvl JGrav Mr S Donald lappL)ini¢d 9.1.241 Mi. J Sieele IdPPÉ)Inie0 9.1.2.51 Melljbers dr¢. ri¢ruil¢d fTOin shi)%siTr¥ in Ihe a5sociatioii. aijd are all ILKal peopk intvre51¢d in the coiitiiiuation nt. thi. d%%()iiaiion. Ille> pay an atinu411 niembcrship fee lo m?n Fyart of thr a%)LIall0n F'rom ihi5 Iiietnb¢hIp )(1 thc iirrlni direcror5 %ire voicd on iin anvual basis. l-he £i)nveniTrT 1% a 4 Lar appointsiiLni and is again v4)ied on bv Ihl Lurrcni member%. The ti)n%'¥nvr's role is overseLin¥ and Lnsuriijg Ihc hcalih and safeTh' of the ? da> %hi)w. Th15 rcport ha5 IKcn prcparcd in a¢¢tsrdan¢e M'iih th¢ special provision5 of Part 15 ot Ihc compdni¢& Act 2006 relaliDgT I(1 "I"he tn15t¢es are Te5w)Tsiblc f()r ihe TndiniL'nanLe and integrity of Ihe infom110 included the LhdriiaDle COlllPdn>'s eb%il¢ LL¥Tj%laliiin in IhL UIiiiLJ Kin¥<k)m SOernIng ihe prq)aration and dissemina(Lon v( Ihc Iinaiicial 5tatemeni Inai, diller I'rom legislalion in olh¢r Jiirisdicrion. Page I
NF.W DEER ACRICLLTUILAL.455OCIATIUN KF.YOKI" OF "J"HF" TRIISTFFS FOR THE YEAR EYDED JO SEPTE_IIBER 2024 RF.FF.RF.NI."F AP+D .4DMINIS'I RA TIVF. IIFT AII.S Registered Company nurn ber C.251122 {Scotld) Re%islcred Charitv number SC024684 Regi¥tL'red nrrict I Init 4 '1'hL Old M2n .klaiid AhL..dL¢nshirL .4B42 ANH Tr115tees A J Kindness Iresig7ned 9.1,251 R A W'il&on l J Gr41 J Sicelt (Élppoinred 9.1 •51 Coiiiii4iiv Secret¥ry 1ndL,ndei F.x¥mintr 4uan Y Hlphuni L.4 A'l"I' Ireel l.ras¢rbur&)h AberdeÉ'iishire AIJ4_1 gJL Appri)ved i)r(ler i)f Ilie board iTrl-¢ru.41¢¢% 0 and Sibined on ils behalf by: MJ(r&v- ee Page 2
INDLPEYDF.NT EX_4NIINF.K'S R Tr.P()IiT Tn TTrlTr.'fRI.'STF.F.S OF
F.W"' DELR.4GRIC'LI.TI.-RAI. ASS(K.I.4TION
I ripott on IIiL aicounis for the ended 30 September 2(P_S sei oui paLke< four to t¥velv¢.
Re%p¢ttiv¢ responstbilitics oltru%t¢t5 examiner
Th¢ ¢haritJ's Iruiiees are responsible tor the prepardrion of the accounts in ¢t)rdlL. 14Ltli rhe ienlls of ihe Charitie
Iid .1 ru.4iee Iiii'eslrneDr l%coilandl Act ll()_i and the I'hdTTtIL'%.Acu)unl% lkn-i)tlandl Kcgulations 2nO(i I( tn¢nd¢d). .1 hc
cliaritN'5 rrustees rc)nsid¢r that ihc audil Tcquiremtni %)r Regulation 10(Illal to Icl of ihe.4cci)uni) ReLyulaiion% dots noi
apply. It is tnv respdn%ibiliTy to examine the dLLollnts as rLNUtrcd under Seciion 4411)i¢l tsf ihe ALI diid lo stale wheiher
partlLuldr matt¢rs havL' LiTrinL' Iu dltL'ftlitsn.
Rasi4 lif the indepcndent e¥4Miner'% reporl
l) L.¥1]nd11l)n l
FW DEER AGRICULTUILiL ASSOCI..ITION STATENIL.Y"I" Ofr FIN_&NCIAL ACTII-ITIES UR'I"IITr. I"F.AR FYI)F.I) 311 SF.PTF.hf IIF.R ?024 Unre51ricred fund tund 1c()mF AIND F.[)0mEN4TS FROM ClIArilfiblt Sell1*1es ci% Dcir Sho Lhariiablt expendkture 157.878 149.532 31.i40 4,748 Ini'esmienr illcome 4.i72 Tvial 193,966 190.291 XPF.NDII'I,'RE ON Ri¢ ising funds 16.187 17.014 Chiritable mcli]IleS Ncw l)eer %h(i%4 (-.hJriidblL Lxp¢ndilure 140.Q80 Nll.4&9 24.", ¥4 165 1)5¢1 1.14.939 .T INC()ML ?iI.OU7 Rb'C'(INC'II.IA'I'II)ry I)F' Tr(.'NDS l otal funds broughr ton+'aTd i74.321 TOTAL FI.'NDS CARRIF.D F'()RWARI) 402 3JO I he noie5 form part of these tnancIal 51atemen15 Pa8e 4
YE. DFFR AC.RICVLTI.'RAL EISSOCIATION BALAhCE SIIEF-"I" 31).SEWI'F..MBfr.k ?025 202$ Unre5tricred fund Tt)tal runds 'IXLI) ASSE'IS Tangjible assc15 10 244,947 182,JlO CURRF.NI ASSF.TS .760 1 $7.376 C'.ash at bank. and in hand 166,136 202.412 C'RF.DITORS Arnauni% falling due within (Trn¢ year 12 18.7571 I l O.i991 F.T (".liRRF.NT 114..1.l 157,383 192.&1.3 LIABILITIE 402,330 374.J23 NF.T A.4.4F.T 402,33() 374.323 Fl,Nl)S I Inr¢8iricicd fijnds 13 40? jlfl 374.323 'I'UTAL Tr'I,'NDS 402 ilo 374.321 'Fht Lhariiable compan). is eniiilld ILI Lximoivn frvm audii under Section 471 of Ihc Companies ALI 2006 fr>r Th¢ >Lar ctidcd 10 Scplernr ?D?4 Th4 mL'mlk'r% hd¥L noi rLquifLd Iht c¢)mpany io obt1¢ tn an iLudii Ill" IL% lin¥nii#l stL.(71t111s fDr IliL yLaT ended 311 SLPtLiiibLr 2D2S iii ai¥ordaiii¢ iviih Se¢iion 47b ot-¢h¢ ColPaniC¥ Aci 2006. I hc Irust¢¢s d¢knowl¢dbpe Ihetr resrK)nsibiliiies for ¢nsuri1i8 thai the chariiable cwnpan) k¢¢ps acrountins r¢¢ords that complv wilh Seclinn% .Ilifi 387 of thc Companics ilcl 211116 and prL'pIttg findrtLial %lalements ibhifh give a true and fair vi¢w of the Slate (Trf uifairs ofihe cliariliible Li1mpli d I Ilie ¢nd ol. edLh I iiiaiiiial l'ear ld of ils Surplus or deticii far edLh finuiiLial vear in ac¢ordaniL * iih th rcquirciiicnrs olSectlOll5 i94 and 3(1£ and which Dihm¥i%¢ ccimply wilh Ihc rcquir¢menrs ofihe C(IlllPAlliL'ts All 2Q06 r¢liE ting io finl1 ncial SiJt¢m¢nt5, far ds dppIILdble 10 thL ihdriLablc companv. Ibl "rhLsc linancial siaternenls haN"e b¢¢n pr¢par¢d in a¢cordance wiih the PToviqinn.s applicablc lo ch8ritoble cornpanie% %ubjt¢t 10 (he small companies regime. 'lTh financidl 51atern¢nE5 ei¥ apprvTrLd by ihL Board of "I"ru51ee5 and authoriscd for i)511¢ on and '¢r¢ 5igncd on irs bchalt'b).: MJGrav- 51ee The n(Aes lomi pan olthe3C financial stsicmcn15 14ge S
1SEII' DF.FR AC.RIC.I LTI'RAL A55UCI,KTIO. OTES TOTHE FIP4A.%CIAL STATE_IIENTS FOR THE YTr.AK E%DED30 SEPTF.NfBER 2024 ACcOli'T1I<, POLIC.IF. Ba.4is of preparinkw the fi¢l#l sialcmenis ThL financial sialLIncnis ol- rhc ch4ifii%iblc compani: Hhich Is a pbIle henefii eniily und¢T F'KS 102. hake bcen prcpared in accordancc wilh ihe ChaTltie5 SOKV IFRS 1021'Accouniinbt and Rcponing bj. Cliorilies.. gialenient uf RLLomm¢nded PrdLlii¢ applirable [(} ¢liatilliS p[Wing1 Ih¢ir diL4>iinL% 111 dLLI)rdJnie ]117 Ihe Findnridl X¢p(irting Sidiidard dppliidble iii IIIL UK aiid Republic ot ITeland IFTi% 11121 lefltciike l JanuaTr ?n191'. inancial Reporting Siandli rd 102 The FinaDLial ReTX)nin? Standard applicable in the l.K anLI RLpublic of Ireland, nd ihL CoTnpanies ALt ?IK)6. Th¢ findniidl %ldiLItlLiits lia%L' "C[l prepaied under thL' hi%iuriL31 c051 conveiition. The PTeseniaiion curren¢% ol" th¢ tinanLLal staiLmcntS 15 the Pound SI¢Tling (£1. MoneLqf¥. drn()untS ID IIIvs¢ financial staiemenis are roundid io the neare%1 pound. (pninE I'oncern Ai IhL lim¥ Lif Jppr&>vin¥ ihi finatiLial siaieniejiis. rhe direc[5 have a r¢&suDdbl4 ¢xp¢iiaiioTr Iliai ihe ic)ii)panv hi15 dd¢qudli 10 ¢oniiDue in operaiional eNislenrc Icw thi liirL'%ccable tunire. Ihus the dircclnr coniinue io adopi rhe Boing concern basis of accounling In preparing Ihc linancial stsicrncnis. nr¢¥mr InLiltTl¢ is Mheii Ili¢ Chafiry is eDliiled iu li aller any pirfumi4ni¢ ¢ondiiions havc ell mci, Ihc dmL>un14 Lan k, m¢a%ur¢d r¢liabl%'. and it 15 probable Ihat in¢omL ,111 rcceivcd. C&¥h ¢JvnJiivnb ar¢ r¢¢otsTriised on rec¢ipi. Oiher dvnolion> arL' fLrognised once Ilie charity hd% 'll1 lil?lilied ol IhL diin¥iiiin. unlLS5 pertorJncin¢e ¢ondiliLthS requir¢ deleffdl lif IhL arTiouiiI. Iricome tax rccoKLfdblc in r¢laiiDII 10 dc)nailo% receivtd Linder CJ1tl Aid or dcL¢J8 ofcovenani is r¢cognis¢d ai rh¢ (OML (If IhL donalivii. Inloire from Lhariiahle acliviiie% 1% Lonis¢1 in ihe vear in w'hich the shi)u' V4k¢4 placc, Is wilh mcmh¢rship f¢e5 which arc rec(I&Tni.4Ld in Ihc in which lh¢ m¢mbeTship relate5 10. InNis¢m¢ni inii)mi in re&p¢¢i of hires and grazin¥ is re¢ognis¢d un ¥n acLrual% basi5. Ilaiik intere%1 fL'LLivablc is reio¥ni%L'd dl%i> i)n 4Ln aicrual bbsi5. Incorni fror]i biovcrnmet)i and oihLr &irdnis 1% weici.4ini%ed dt fdif Vdlul 44'liiri Ili¢ ¥liarii>' lia4 LntitlLITie51i afttr anv PLrfoniiarice conditivns hav¢ b¢¢n mei. Il 1% PTI)bablL Ihal ihr in¢oine will be rccei¥'cd ond lh¢ Jtnounl C4ln hc measured reliablv. If cniiilcnicni 1% noi Tnci thin ihcRc amtAJni% are deferred. In¢orne from tradin¥ uLlivili¢¥ in¢lu(IL'S income froin wa>leavc5 and cvenl IIILi¥me. InLI)iiie is re¢eiv¢d iii exihan&ie t(v supplvip¥ ¥(Mxl% (Trr serviLC% in ordcr io raise funds and is recogni.d when eniiilem¢ni hJ. oc¢ii¥rd. F.1peI1i1Urr Illl ¢Npenditurc is included on an accrual.% b8%is aTtd 15 rccvyi%ixl when ili¢re is a legal (Trr iunsirucli%¢ obligation 10 pa), tor e¥penditurc. Ali rv&ts hav¢ b¥¢n Jire¢tltr allribuied 10 one of Ihc funliiunttl caiegorics ot. ¢xpendiiLLr¥ in the SEdiemgni ul Fiiiunildl ALli*ilies and include ItreLY)ierdble VA T. F,xpcndiiuTC on T31ing funds include$ cosrs direal¥ as50ciaicd with fundrdisin¥ fi)r ilie <liarity. Th¢Tr &rL' reco)niSed on an accruals basis when there 15 ¢1 I¢Lal or ci)n%ltuilive ubligaiioii 10 pay for Ihe expendilurL'. l.xpendiruTe chantable actiiiiies included costs rcquircd ro run the rwo daN' show.. Thes dre rccogiii5¢11 on an acLruals bd%is whln thcrc is a Icgal or con51ructiv¢ obligaiion to pav lor the expendiiure. Support cost& included as part of (he cxpcndiDJrc on chantsblc ¥riNrlLC5. 3rc those Ihai assisi the '1)rk (If the chariti bui do noi dircril) TL'pf¢5cDI Lharitsble iictii'ilies and included governance c0%5. They iiicurred direcilv in supp(?rt vf ¢xpvndiluiL thL objLXlS o(Ihe charl. Cjowcrnancc costs comprisc of all costs associated 1th ihe gotr¢man¢e atrJngkmEniS of thc charity- InLludiiig LOPs1ilulional and 51alulon r¢quitemenis. Page 6 coniinucd...
NFW DEER.4GRICLLTURAI. ASSOCIATI()
OTES TOI-HL FlTri_IN4CIALSTATF.MF.NT%_ continued
FC)R I"HTr" I"F..4R F.NIIF.11 JO.%F.PTF.hlBF.R 2025
ACCOLIYTING PULICIE5 - ¢ontinutd
Tngiblc flxtd assets
t)epT¢I lJlll)n 15 prol ideil al ihe fnllowing annual Tates in order 10 write ojycach &%%¢i ()ver ils esiimaied USL'ful
Frttliold propertv
Plant and machin¢ry
FixiurLS and tilting%
r Un cost
20 on Tediicing billa#¢e
On COSI
"I hL ch
NEW DF.F.R.4GRIC.I!I.TUIiAL ASSOCIATION "OTES TO THE F IY.4NCIAI..ST.4TF.MFINTS- ¢ontinued FC)M TIIE YLAR LNDFD JII SF.PTF.TrIIIF.R 2024 iIUNI ATIOliS ANLI LLGACIL 20?$ 024 Donations OTIIER TRADING AC.TJVITIE 2025 2024 Fut)draising ei'en il.340 36.267 INN'Tr.%'I'M Tr'.Ill' IP4C'()MF. 2fi25 2024 NlarqucL hirc JriU.iri¥ 2.700 2.048 ?.6?2 4.748 4.)7? NL'I. INC()MLIILXIIE%DI'I-I:.RI.'I 'L?l Lntomei{expendiiurel is siaied after ¢hartsiin&.'ILrLxiiiin¥l'. 2025 2024 Depreciaiion. owned assels TRLIS'I'LLS, IIF..1IIINF.RATIC)% ANI) IIFfiTr.Tr I I. Ther¢ were n(Tr IrusiLLS' rn'muncrdiion or oiher b¢n¢fiis for Ihe year endLd 3n 'tyber 202$ thor tnr th¢ y¢ar ended.)O %LpiLmhLr 21)24. Tr¥te¢s, rxpcrb¥¢S 'IhcTe were no rrusrecs. expens¢s paid for ihL' yL'ur ended 30 Sepiernber 7025 n(Ir flir ihl year ended 30 Seplemb¢r 2024. I'AFF C.()%T 'I'hL a&erag¢ monihlv nUMr of employees during th¢ yrar aS nil 12024- nil} Pagc 8 ctjnlieJ.
EI% DEER AC-IIIC-IILI-LRAI, AKS()CI,ITION TF.S TO TIIE Tr IhANCIAL ST A TENJLf%"1s- corbtinued FQR THE I"EAR F.NDF.D30 SEPTEP*lilER 20•£ COMPARATIVF.S FOR THE STATF.,MF.NTQF FIYA.YCI.4L ACTII'ITIES INCOMF. A.ND LNDOW"MF.NT.% FR().M IXinalion% and IL%a¢ies Chariiablc aeiil ities NLW tk'Lr Sho Lhariiablc expendilure 149,%32 her trading a¢iiviii¢s InvL51TnLni income j6,?67 4,372 Total F.XPF.NDITIIRF. C)N Ha1%)n. lund 17.014 Charii¥ble iLli)'i¢ies 8&.48Y C'haTiULblL cxp¢ndiwre Oilier 4.652 Tolal TriF.I- INCUML 55,352 HF'.C'nYC'II.IA TI()N ()Tr" fr'UP4DS TOTAI. FIIND% C"ARRIEII FORM'.ARD 374..)23 Page 9 caniinucd.-.
NF.W DF.ER AGKICLL'I"URAI. A&SO('.IATIO UTES TO"I'HF. FIliANC.J.4L sT.4TElET5- eontrlluixl FITrR'I'IIE YF..4R F.YI)F.I> JO SF.PTF.%I IIF.R ?11?5 io. T.4.Nl'ItILE 'IXE1> ASSk't's rixiures and firtingi Freehold Vlanl artd achiner), At l ()ciob¢T 2024 5 74.066 2,594 528 Ai JO S¢piemtrK'r 2025 241 Sj7 15.226 1_%9.147 I)F.PRF.C'I.A Tl(Trn* At l October ?¢1)4 Chdr¥e fi)r }e( 02.80i 2.$94 ID9,04R 1.124 AI 10 plember 202% 105.041 PIET BOOK N-.4LIIE Al JO %Lpiertib¢r ?O?f ? j4.76? 244 l)47 Al JO SLpleinber 2024 170.415 11.893 18?.jlO L)LIITORS: AMOUNTS FALLI.NG DLF. WITHIN OP4L YLIIR ?02.$ 2024 .1 rade d¢biDrs Pr¢p?L vm¢ni% und ALLrLJe41 inciiinL 1.14Y .70 12. CRF.r)IT(>R.%., ANI()IINI'S FALI.IN6 1)I Tr: M ITHIN nYF. YF.IR 209% 2024 ALLruLd L.xpcrisL .75) 10.399 13. I(TrWTr;M Fpi'f IN fr'L NI>S At 1.10.:4 moverncni in fund. Ai Ilnre5lritted funds 374.32J 28.007 40•.3iO TOT AI. FIINITr 374,3: 28,007 407.i30 Pa2e 10 coiilinucd.--
NEW DFF.R.4CRICLLTURAL ASSOCIATIO.Y OTLS I"0 THE FIYAh'CIAL ST.41"EPlEh'l-S- ¢vntinued FOR THF I'EAR E_NDED JO sEPTEIllER 2024 13. MOVEIMFNT IN FI,'NDS- coniinwed NLt tnoN¢inent iii fut)ds, included in Ihe aiK)ve are as folluws.. InLumJnq r¥04Jfic5 KesouTC¢ eNpended M(TrveTnenr In rund5 Lnrcstrict¢d fund$ General fuiid 193,966 (16.5.959} 28.007 TOTAL FUNDS 165.9591 2R.007 Comparafli'e5 for moTrernenl in funds N¢1 mos'emeni in funds Al Ai Ilnre%lricle¢J fund.¥ (icncrdl lund 318.971 374,123 T()TAL FUIDS 318.9?1 -774,-?23 Loinparaiive nel movemcnl in luDd%. inLludrd in lh¢ aFx>vc.Ye as fDII(bw.4". KewurLe¥ expcndcd Movenicni rc%ourLcs UDr¢siri¢ied lunds (i¢n¢ral fund 190.291 {134.9J41 TnTAL FUh"DS 190.291 114.9391 A Lurrent >ear 12 monihg and prior ¥¢ar 12 monihs iombincd position is as tollow*.' Nei movemenl in funds At .10.23 At 30.Y.25 Uttrestri¢ted fund5 Gcn¢Tal fund 318.9", ¥3,359 4n? j30 TnTAL FuD5 318.971 83.159 402,i30 coniinued.
EW DEER.4C.RICIII.TLIRAL ASS(K-JATION OTES TO THF FlTr.ANCI.4L STAI-Eftrlfr".hTS- cnvtioued FnR THF. I'Tr".4K "%4DED JO SLPTEMBER 2025 13. MON EMF.NT IN FLiDs- ¢onrinu¢d A current )'¢ar 12 rn1)nihs and prior y¢ar l? monihs combined nel tnnvcrnenl in fijnds, included In the aEK)%'c are Incoining rcsoiir¢es RL)urces LIPL'ndLd Moemcnt in tunds Lnresiri¢ted funds J¢iicral fund 384,277 "I'I) I'AL Tr"UNDS 384.?57 300.11981 14. RLLA'fED PARTY Dl*¥C'I.(Tr.%IIR Tr- 'I'h¢re were n¢) relaiLU part> Iransaciions for Ihe Neiir ended 30 5¢piemheT 1025 Page l!