REGISTERED CHARITY NUMBER: SC04327 REPORT OF THE TRUSTEFS AND FINANCIAL STA TEMEiYTS FOR THE YEAR ENDED31 DECEMBER 2Q24 FOR THE LUNAR FOUNDATION BAIN HENRY REID CHA R TE R E D ACCOUNT ANT5 WWw.b￿￿h•nryr•lI1*￿•l1I[ THE LUNAR FOUNDATION CONTENTS OF THE FIP4ANCIAL STA TEMENTS FOR THE YEAR ENDKD31 DECEMBER 2024 Report of the TrnJtet¥ Réport of the Indtpéndent Audittsrl 4 to 6 Statsment of FIDancl•l A¢tlvld41 B4lan¢e Shett CAih Flow Slatemtnt Not•s to th• C•ih Flow Stst•Thent 10 Notu t• the Fln•wlal Ststsm¢nts I I to 15 D•tAil•d StsteMeDI of Fluau¢lil Artivitles 16 THE LUNAR FOUNDATION REPORT OFTHE TRUSTEES FOR THE YEAR ENDED31 DECEMBER2024 The Ir￿Stee5 pre5eni thcir Irport wilh Ihr financial 51atcmcnts ofthc iharily fuT Ihc ycar cndcd 31 DrLcmbcr 2024. The Lrusiees hav¢ adopied th¢ provi510n5 of Accounting and Rcponing by Churilie5.' Siatcment of Rccommcndcd Practice appli¢4blt 10 ¢h&ritie5 prcparing their &ccounts in accordance with the Finartcial Reporting St￿d￿rd opplieable in the UK and Rcpublic of Ireland IFRS 10211¢lTeclive l January 20191. OWECTIVES AND ACTIVITIES Objtctiv¢$ wnd aims 'Ih¢ objects of Ihc Trust arc the prcvcntion and rclicf of poverty, advanctrncnt of cducation, advanccmenl of rcligiorl &dv&nctment of health. the ￿0VIsion of accommodation to those in need of it by reason of age. ill health. disability. finanelal hardship ur other dis2dvaniage ¥JThd Ihtt pravision ol'Lare 10 tht aged, people wilh disability* young people tsr children andlL>r reli¢fofihose in need by rcason of youth. agc. ill hulth, disability* financial hardship or oth¢r disadYaotag¢. Grant *whrds In Ihc pcriod the Trustees madc 98 8w8rds 8mounlinR to £1,106.464 10 orwisaiions that providul Sllp￿rt in the &reas stt out in lh¢ obje¢iiv¢s of the Trnst. ACHIEVEMENTS ANDPERFORMANCE CharitHble artlvities 'Ih¢ ch*Lriiy hjs coniinued to achieve Il's objectives by m&kln8 awards to a t)umbtt ofehurities during lh¢ y¢8r as derailed in note 4 of the accounts. FINANC.IAI. RFVIF.W Prlnclpil fuidlng sourre$ 111¢ ilittriiy has lii510riLJlly been funded by doTration5 frum Lunar fi5hin8 Company Limited iui&llinB 11.090.122 duritlg Ihe year. liV￿tMent policy ind obj4etlves 'Ihe IN%ie¢%. having regard to the rcqiiir¢m¢n¢ io be able 14 respond quiekly when needed. hAve kepi av8il&ble lund5 in inicrcs14JcaTing dcposi15 and scek 10 Khicvc Ihe highcsi po%siblc raic ofreium conslstcni with the nccd 10 bc 8blL lo makr granLS In ¢m¢rg¢n¢y. Reserves polley The ¢hariiy has mlnlmal ongoln8 overheadg so a sci Icvcl of res¢rv¢s Is noi TequSr¢d. The bal#iic¢i held as uiircsiriLttd funds ai 31 DcL¢nibLr 2024 Ivcrt £206,808. FUTURE PLANS 'Ih¢ trustees will coniinue 10 consider opportuniiies available (o meet the ehariiys charitable purposcs by way of Br￿( rngkin8 10 oihcr chayilablL or8ani5aiion5. STRUCTURE. GOVERNANCE AIYD MAiYACEMENT Coverning dotvrntnt Ib¢ chuiiy 15 conirollcd by its governing documeni. a deed of tru￿ dated J july 2012, athd constiwi¢s an unincoTporaied chAriiy. Re¢ruitm¢rJt and appDlntmtnt of tru5tee5 The lrnst deed alluws a new trustee to be apEx)inled by resolution ofthe iru51ee5. 0ry4ni5a¢ionil struftUTe 'Ihc ITU51CCS m¢ci whcn appropri&￿ Wh¢￿ thr tW5t¢¢5 8gr¢¢ th¢ board 51rat¢gy and of activity fvr thc Trust. lljis includes Ihc onsid¢raiioD of graryl makin& inv¢stm¢nt5, res¢rve5 and risk manag¢ment PDliGi¢s and prting framework thal ha5 been applied in Iheir p￿parall0Th 15 applicablc low and Uniicd Kin&dotn Awunting Standyrd5 IlJni¢cd KiDgdptn Ci¢n¢rally AG¢¥pied A¢¢ounling PTa¢¢ic¢l. In our c)pinion the finallcial stalemenis.. give a Inje and fair view of ihe siaie ofilK charlty's afflllrs as ￿ 31 Dwember 2024 and Df its incotning iesources and applicailDn ofrcSQUTLeS. for the )ear Ihen end¢d. have propcrly prcpared in accordance with United Kingdom CJener&lly Accepted Accounling Prncticc. llnd hovc been prepared in atcordance with the requirernenis ol. the ChAritie$ and Trustee Inwestment Iseotlandl Att 2005 and Re8ulaiion 8 ofihc Chariii¢5 Accounts15cotlandl Regulations 2006. Bajls for oplnlon Wc Lvndu¢l¢d our audit in accordance with Inlernational Standards on Audiling IUKI IISA£ IUKII and applicable law. Our TcspDn%ibiliiics under those 812ndards are lurth¢r d¢%¢ribed in th¢ Audi¢0￿, r¢4N)n%ibilili¢s for the audit of Iht financial #aiemenis scction of our report. We are indcpcryjcni of the charity in accordance with the ethical requiTerncnLS thAi arc Telcvant its our audii of the financial 51aicm¢Nts in th¢ inrluding Ihc TrRC's F,thical Si&ndar(l. and wc havc fuifill¢d our othcr ¢thi￿1 rcsptTrnyibiliiSc3 in accordance wilh Ih¢¥e requirernents. We bclicvc Ih8t the audil ¢videnLe we have obi8ined is suificicni gnd llppropri&te 10 provide basis for our opinion. C•n¢lu3lon$ r¢latlD2 to golnB concern In audiTing th¢ financiol sthtements, we hav¢ concluded ihai the trusi¢¢s' us¢ of the 80ing concem bL8i5 of accountins in the preparaiion ofihe financiAI SlAtemenis ig upprvpriate. L4&%d on thc work we have perfornied, wc h8vL not ideniifi¢d thny maieriul uTr¢ertainiics T¢liiinR ￿ cvcn15 OT condiiinn5 that. indiviJually or wllcctiv¢ly* muy cast 5ignificwil doubt Lin (he charity'% abiliiy 10 coniinuc ￿ a going £L)nccrn for & p¢riod oral Icast IwelY¢ months from when ihe financial sidiemtnts &re auihorised for issue. Our responslbi1StlC5 ond lh¢ re¥wnsibiliiSes frf Ihe Irustees wilh respeci 10 going concern are descrfbed In the relevani Se￿lOn$ of thls pDrt. Other InformAtlon 'Ihc trusiccs arc r¢srK>nsible for the oihcr informaiion. The oihlr infom)aliun comprises Ihc infomiation included in ¢h¢ AnnuAI R¢wro vih¢r Ihon Ili¢ finaTi¢ial Slulei￿nI¥ and uur Rcrrt)rL ofihc Indrp¢ibd¢ril AudiiuT5 Ihcrcon. (￿r opinion Dn Ihe finan¢ial statements docs not ¢ov¢r th¢ oih¢r inforrnation and, exe¢pl ÉO the extcni otherwise explieitly stated in our report, we do not expre59 any form ol &85urAncc tonclusjon lhcrl￿n. In conneciioll wilh our audii of ih¢ finttnrial slBl¢meni%, nur resp()fi3ibilliy is 10 re&d th¢ oth¢r inftsrmttiiott and, in ¢Join8 so. wn$id¢r wheih¢r ih¢ oih¢r infonnalion 15 matcrially inconsislcnl wilh ihe financial sl8terncnis or our knowlcdgc obiaincd in thc audit or Olhcrwisc appcars 10 be m&ieTially misslgied. Il'w¢ id¢niify such ma¢¢rial in¢onsibi¢n¢i¢s or 9PP8rcnt ma￿18] rnissiaiemenLS, we are r¥qllirLxI io d¢i¢rmine wh¢iher this glvcs ￿$¢ 10 A tnai¥rial misstalLmcnl in th¢ financial siaiemcnis Ih¢msclYes. It., h&%ed on the wo wc havc pcrforrned. we conclude Ihai Ihcre 15 a maierial mi551aiemcni ofihts other infonnaiion. wc arc Tcquircd to rcport thai fact. I'e have nothing ¢0 rtpori in this rcgllrd. Matler5 on whleh we ire required tii report by exception Wc have nnihing io r¢pori in r¥sp¢cl of Ihc following mBltcr5 whrrr thr Charili¢s Arrounls ISroil&ndl R¢8ula¢iDDs 2(X16 ￿qUIrr> US 10 report 10 you if, in our opinitsn.. Ihe information 8lVtn in the Rvpofl of the Tmstccs is incort5i51¢ni in any maierial Tcspccl Wlth thr tlnanriaj siiiem¢nis.' or properaccountiDg rccord5 havc nol bttn kcpl: nr thc financi￿ stat¢mcnls ar¢ noi in aRreC￿¢￿t Mith ihc ac¢ouniin£ rccords and re￿M$. Dr we have noi rcccivcd &ll th¢ infonnation and ¢xpl4nations we r¢quire lor our audit. Re5lNln5ibilitiei ￿f trustet As explaincd more fully in th¢ Si¢ltcmcnl of Trustccs, Rupon5ibiliiic& Ihc iTU5tee5 arc r¢s￿nsiblE for the prcpdnlivn of Ihe finanGi&l Statemcnis which give a true l￿d fair vicw, attd for such in(trnal LonlrDI t5 the Iluslees dEltitninL is ncccssary io cmablc the preparniion of fjnancial ¥aiements that ar¢ fr¢¢ fron) mAl¢rial mi$siot¢rnenL wh¢th¢r du¢ to fraud or erTQr. In P￿P￿ring the financial $taiemeDti thE Iruslees ure ￿spOnsible for a55cssing Ihe charity's abilily to continue as a going ¢onceiz di5closin& a5 applicablc, mattcri related to going conccrn and using Ihc going conccrn basis of ￿counting Ihi Iru5tEe5 ciih¢T intcnd to liquidatc the charity or 10 ccasc op¢rations. or hav¢ no Tcalistic alt¢rnaiiYc but to do 50. Pagc 4 REPORT OFTHE INDEPENDENT AUDITORSTOTHETRUSTEES OF THE LUNAR FOUNDATIOIY Oyr re$portsibiliti¢¥ for the Audit ofthe fjnancial stattrntnts We have been appointed as auditors under Seciion 441 Imcl trf the Charititrs I'rustee lttve$tmenL IScoil8ndl Act 21M>5 and report in accordance with Ihe Aci and rel¢vanl r¥¥uldtiuns rnade DT having errect Ihereunder. Our objcctivcs are io obtalll T¢a3onabl¢ A55urancc aboul whcthcr th¢ financial thicmcnts a5 a whol¢ arc f￿¢ frorn m3trri&l mi$siat¢m¢TIL whether due to tinud or crror. and io issue a Report of the Inde￿ndent Auditors thai includcs our opinion. Reasonabl¢ a55urance is a high level of assurnnce, bui is not s guèrAniee thÈt an &udit tcbnducied in atcordanee with ISAS IUKI will &lways dete a maieridl m￿%[￿1eMenl when li exis￿. miss1￿C￿ents can arise from fr&ud or error and are considered Tnaterial if. inijividually or in Ihe aggregaie, Ihey could reasonthbly be ¢xpccitd 10 infl￿ni¢ th¢ ¢¢oaotniL d¥¢isivn5 of us¢rs t¥k¢n on Iht bttsis of ihtse finan£ial lalcrn¢nls. lhe ¢xtcnt io which our proceduTes ore capable of detectin8 irre8ularilie& includin8 fraud is detailed ￿*l￿W.. Our apprtraeh 10 ideniifying and Hssessing thc risks of m&crial misslatemeTri rcspcci of irrcgularitie5. including fraud and non-complianLe with laws and r¢Eul&tion* w&% follows.. idcniifi¢d lh¢ laws and r¢gularions oppli¢able 10 the ch￿11Y ihrough di￿UsSIonS with trusic¢& and from our Commercial kNowledgc 8nd expcrience of the charitable scciDr', we focused on spe£ifiL ltsws And re8ulaiions whi¢h we ¢onsideT¢d mdy havt a dir¥ci ma￿141 ¢lT¢¢i on ihe finen¢ial siaiemeni% tsr the c?pcralinns of Ihc cornpany including Ihe Chttrilies TTuslee Invesirnenl (Scoilandl Acl 2￿$. the Siaterneni of Rccomm¢nd¢d Pra¥tic¢- ALLouniing and Kcportin8 by Charilics, FRS 102 requirements, v8tious SLoiiish Gov¢rnJn¢ni Siaiulory Inslruni¢nis rclaiing to Ihc opcr&tion ofchariiics Wc also cDn5idcrcd th05c with an indircLi ¥tTeLI including I￿￿110n, dath protection and alhii-money IAunderiTJ8' and we assessed the exteni of ¢vmpliani¢ with the Igwg and TC8ul&tions id¢ntified above ihrough making enquirieg of mana8em¢nl. rcyicw of financial slalemcnl dixlosure& InS￿lIn# alby ￿XIle￿al UT f¢Ruluiory corTC5poniknce. and rcvicw or Icgal iiiioic¥s. We as%e55ed the susceplibiliiv of Ihe cornpany's finsneial $iAttmeNis 10 miicriol misthicmcnL includinB obtaininB un underst&nding of huw fraud mi8hi Dccur, hy? makin¥ en4uiri¥s vrrninu￿r[￿t a¥ to where thcy considcrcd ihcTe wa5 5usccpLibility lo fraud, their knowlrdxc of llctual, 5uyp¢clcd and allc8cd frwd.. considering the iniem21 tonirols in pla¢¢ 10 rnitigute the risks of ITaud and of non-compliance with laws and rcgulAliohs', Ind eiLY¢iwd protc%sional judgemcnl and mainlaincd prolt55ional ¥cepiicism Ihrou8huui the 8udil. To addr¢$5 lh¢ ri3k of fruud through mon4g¢mcnl bia5 ovcrridc of control4 we.. condu¢itd A review of large or unu%u&l iicms, dnd t￿8&￿tIonS Outwiih the normal ctyjrse of busincss. pcrtorncd an91￿Ical pr()cedLITe5 ID ideniity any unusll81 or unL￿Pea¢d r¢181ionships: onsidercxl Ihe posslbllliy ofundlscloscd rclai¢d pmny Iran5athions'. tC51cd journal cniries 10 idcn(ify unu5u&I tr&nsaciioiis; as5¢￿¢d whciher jud&iements' ttnd tsssurnpiitsns mod¢ ID d¢ierrnining th¢ a¢4vunting ¢s¢irnoi¢s werc indic&tive of po￿till bi&%.' and inve5tigaicd the raiionalc bchind signifiiant or unu8ual Iransaciion5. To addre$5 thc risk (>f fraud Ihrough rcvcftuc reco8nitiun we.. conducted audit prLKcdtsrcs 10 confirm that it bein8 recogniscd in line with the &ecollntin8 p)Iicy'. ond arri¢d out 5ub5tsntivE pmcedurcs 10 confirni the accuracy of cut-ofy. Iti r¢5PUllSL' (o Ilie rSsk uf irre¥ulariiles non4'uMpllinee wlrh laws and reAulaTlons we dcg18ncd procedure¥ whlLh InL'lud¢d, bur were nDI limited to.. agr￿illg tin?ncial Slalcmcni disclosure5 to underlying %upportinE documentation., enquiring of thc I￿51£￿ 85 W a¢tU81 and pot¢niial Ittigation and claims: and reviewing COTffspondcnce with HMRC. relevani rc8ulaiors artd ihe comp&ny5 le8al adviseTS. There are inhtrenl limiiations in our Judii proc¢duT¢5 dcscribvd abov¥. The more r¥moved the laws and re8u121ion$ a￿ from financial slatcmcnt5. thc less likely it is Ihat wc would bccome awarc of non-tompliance. Auditing standards a150 limil the audil pio¢¢dur¢$ r¢quir¢d lo id¢ntify ￿￿￿￿0Mpliaj)ce with law5 r¢8ulation5 to Bnquiry Of th¢ tru5t¢¢5 and the insp¢aion of rcgulatory d IcBal corre5pondencc, ifany. MalLiilll iiiiss(aLeiii¥iiis Lljdl alis¥ iu Il'#ud LYII ￿ Ii>Jra¥r iu deieLI Iliari I110se 111111 arlse Ihjiii vmjr Iliey Iiiay IiivtJlv¥ UellI￿ra1 conccalmcnt or collusiorL A funher des¢riplion of our responsibilities for ihe audii of the financial staiemenis 15 located on Ihe Financial Reporting Council's website at www.frC.r¥rE.U￿aud1lo￿resP0￿gIbIIi1Ies. Thig destription form8 part Df our Rewrt uf the Indewdtnl Auditors. Pagc 5 REPORT OF TH£ INDEPENDENT AUDITORS TO THE TRUSTELS OF THE LUNAR Fouf4DATIOP4 Use of our t*￿rt This rerKbrt is made solely to Ihe chariiy's irusteeg. as 8 brmly, in &ceord&Th￿ ￿lih Regularion 10 of ihe Charittes Accounts (Scollandl Regulaiions 2(K)6. Our audit work has been Undertake￿ su thai ￿ fflighl Slate 10 the chaTiIy's ITust¢es Ihose mailers we are required to 51ale to ihem in an auditor5. repon &nd for no oiher purwse. To Ihc fullest exieiil [￿milli¢J by law, we do not aLcept or assumr responsibility lo Bnyone other Ihon the ¢harily the charity's trust￿ us & body* for our uudit work. for this report. or for Ihc Chanered Accountants 28 Broad Sircct PelerheRd Aberdeenshire AB42 1 BY 12 November 2025 Pag¢ 6 THE LUNAR FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED31 DECEMBER 2D24 2024 2023 Total OJtLd5 Unre5tricled Nul INCOME AND ENDOWMKNTS FROM Cknations and I¢8￿leS 1.1SOA29 1,074.893 Investment income 2.816 Total 1,153.245 1,074.893 EXPENDITURE ON Chxritable aetivilie5 Prevcntion or reliet'of povcrty Advonccmcni of healih 906,5 2(Kb,( 859,628 150,000 Total I,1￿,590 1,009.628 NET INCOME 46,649 65,265 RECONCILIATION OF FUNDS '] o¢al funds br¢u¥h¢ foThvaTd 160.159 94,894 TOTAL FUNDS CARRIED FORWARD 2￿,8￿8 160,159 The note5 form part of ihesefjnancial statements Pagc 7 THE LUNAR FOUNDATION BALANCE SHEET 31 DECEMBER 2024 2024 2D23 Toial IbThd5 Unrestriete41 fvnd Notes CURRENT ASSETS C&sh ai bank 206,808 160.159 NET CURRENT ASSKTS 206,808 16A),159 TOTALASSE15 LK&S CURRENT LIABILITIES 21kn.808 IEA).159 NET ASSETS 20&808 160.159 FIINTh8 Unresiricted funds 10 20&808 100.159 TOTAL FUNDS 206.81 160.159 The finfinclal %ièiemenis were &pproved by ihe fsoBrd of Trusitts and atrthuiised for Issue on 12 November 2025 and were signed on The notes form part ofthese finAnciAi St8￿ments Page 8 THE LUNAR FOUNDATION CASH FLOW ST A TEMINT FOR THE YEAR ENDEDJI DECEMBER2024 2024 2023 Notes C4sh llow$ from attlvltles Cash 8cnerated from opttation8 43.833 65,265 Nel cash provided by operating acliviiies 43.833 65,265 C&5h flows from investln8 a¢tlvlti¢s Int¢r¢st re¢¢tv¢d 2016 Nel c&sh provided by inve51inR a¢¢iviiie4 2,816 ChAng• in CAJh *nd tash •qUiVAl•Mt6 111 th• reptsrtlng peflod CHsh and rwih tquIvAlents It the betlnnlng or the reportlng PErlod 46,649 65.26J 160,159 94,894 C#$h and tAsh tqulv91tnts at the end of lh• reportin8 period 206808 I￿.759 Th¢ not¢5 foryn partof thr5r finanGTal yalcmcntS Pagc 9 THE LUNAR FOUNDATION NOTES TO THE CASH Finw STATEMENT FOR THE YEAR ENDED31 DECEMBER2024 RECONCILIATION OF NET IIYCOME TO IYET CASH FtDW FROM OPERATING ACTIVITIFS 2024 2023 Net income for the reporting period {As Per the Ststtment of Finfineiai Aetivitie$} Adlu5tments for: It)*rest r￿￿1Ved 46,649 65.265 12016) Net euh provld¢4 by op¢rwtlon5 43,833 65.265 ANALYSISOFCHANGES IN NET FUNDS At iiin4 Cash flow At 31112n4 Net ¢1gh Cayli ai byjik 160,159 4&649 206,808 160,IYJ 4&649 206.808 Totsl 160,159 4&649 206. The notes forni partof these fmancial sratements Pagc 10 THE LUNAR FOUP4DATIO NOTESTO THE FINANCIALSTATEMENTS FOR THE YEAR ENDEDJI DECEMBER2024 ACCOUNTING POLICIES B)$i$ of pr¢poring the finAneial stat¢m¢nl8 ITh¢ financi&l statement have bcen prepared under the historical cost convention with items recognised ai cost or iransaction VAlue unless oth¢TWi5¢ 5tthd in the ielevanl nolelsl 10 Ihe5¢ accounL8. Th¢ finanLial si￿¢[nentS have been prepared in aCLurdanLc with the second ediiioll of Ihe Chariiies Siaiemeni of Recommended PrdciiLe issued in Ociober 2019. Ihc Finjnriol R¢portiDg Si4ndard applicablc in the UK and Republic ofiwland IFRS 10211, Ihc Chariti¢s and Trusicc Inv¢sitn¢nt (Scotlandl Ad 2005 and the Charlties Accounts IScoi12ndl Rtgulaiions 2fM6 las am¢ndcd}. The tNst consiiiuies a public benefit entity as defined by FRS 102. Golng eon¢trn l-hc Irustces &re of the opinion thai there is suifici¢nt r¢$our¢¢s Available 10 continue the activities of ihc charity ovcr the next 12 mtsnths.'Ihe Iru8tett. Ihcrelor¢. havc mode an informed judgemcnl. ai ihc timc of approving Ihe financial ￿lI¢m¢n[s. that Ihcre is a re8sonable expectation thai the ¢h8riLy has ad¢quaie resources to Crpntinue for Ihe furesetablc fuiure. A5 a result lh¢ lry$¢¢¢s hBve contlnucd to &dopl the goin8 conceTn basis of accouniing in preparing thc5e financial siat¢m¢n(s. Income All income i¥ recognised in Ihe Statement ol Pinanciil AciivitTeS once the chgjity has eniitlemeni 10 Ihc fund& it l5 protabl¢ that the incomc will ￿. r¢¢civ¢d and ihe ttmount C4n be mt&Sur￿ r¢liably. E%pendltur¢ Liahilili¢S are rcLo8ni4cd c¥pendiliJre &$ Ihcrc is a Icgal nr cnnstruclivc ohligation ¢orDmiiiing Ihe th8riiy 10 Ihat cxpBndiiuTC. i(15 probable Ihai 8 Ir2nsfeT ofeconomic btncfiis will be required in Settlement and Ihc amounl of Ihc obligation ¢)n b¢ m¢45UTrd rcliably. Lxp¢ndilurc 13 accounted for on an accrua15 basi5 has bc¢n (1￿51r1ed undcr headith8s Ihjt 88grcg&te all rost relaied to the caiegory. Where costs ￿nn0t bc directly aitributed lo part4Lular h¢•dings Ihey have been 1Sncaicd lo Activitie% i)n a ha81% eonsiSteni wilh the use ofresDLirce%. Grant rn*klng Grnnt5 puysble are char8ed in ihe ycar whcn the off¢r is ¢onv¢yed io the recipieni except in those cascs where the otfer is condiiionlll, such as 8ranis being recognised os cxpcndiiurc when the conditions &ttBthing arc fuifill¢d. Grantg oITered 5ubjcci io condili¢Jis whiLh have noi trten m¢1 ai Ihe year end are noie¢J a% a Lommiim¢nl, bui nol accrued &5 cxpcndiiurc. Allocotlon and ippfyrtlonm¢it of ¢ortJ SupyTrrt costs Are È1102Ated betwtrn oth¢r supwt Costs and ¢herrtable aeiiviiies. Supwrt L0515 arL allv¢aw,d i¥ bhariiable a¥ilvitles wh¢r¢ Ihey dir¢¥ily r¥1￿¢ Iv IhosL &Liiviiieb, otherwise Ih¢y arc allocaied to othcr suppvrt C05t5.'II>c5¢ ¢OSt5 relaw to lh¢ ￿minIstra11ve cuJls ofmainiaining Ihc £hwity'5 bank ￿￿unIs. Tixgtio Th¢ ¢ha(iiy Is exempi frorn tax on its charitabl¢ aciivliies. Unrestricted funds e&n be used in a¢¢ordance wilh th¢ ¢h8rii&ble objec(ive5 at ihe di8creiion of tht tru5tccs. Kestrictcd lunds cgn only b¢ useil Ivr p¥rti¢ular rvitri¢l¢d purp08¢5 wilhin thc objwls ol the charlly. Kc5trictlOn5 arix wth¢n 5prcifi¢d by thr donoT or when funds arc raiscd for particular rc51rici¢d PUTP05e5. No resir¢ied fvnds have exisicd a5 yBt. Don8ted seryiceg DonÈied services ar¢ 4¢coUnt￿ for a5 thry are [￿ly￿, if the Chprity 1$ 8bl¢ ¢0 r¢osonibly ¢st&blish the value of the service5 donaied. If no value is altribuiable io LIK services the provision ofseT¥ices is recorded by woy ora noie to the fin1￿CIal statcm¢ni5. Cajh At bank and in hAnd Lash ai bank and in hand ineludeg ¢8sh and short iem) deFQStis held with banking institutions. Pag¢ 11 THE LUNAR FOUNDATION NOTES TO THE FINANCIAL STATEMENTS- tontlnuod FOR THK YEAR 8NDED31 DECEMBER 2024 DONATIONS AND LKGACIES 2024 2023 Donaiions 1,19),429 1.074.89J INVESTMENT INCOME 2024 2023 Deposit accollnt interest 2016 CHARITABLE ACTIVITIES COSTS Grani ruDdin8 or &Cliviiies 15cc notc Support ¢O$ts Isee notc 61 51 PTe¥eniion or relief ofpoverty Advanccmeni ofhcalth 5,464 2W,000 131 200.0(KI ,1￿,464 IJ2 1.106496 GRANTS PAYABLE 2024 2023 PTevenlion OT relief of poverty Advanccmcnl ol'healih 906.464 zoo,000 859,550 150.000 1,106.464 1,009,550 The toial 8ranis paid lo iThllitutionsdurin8 the year a5 folluws.. 2024 2023 Pre¥¢n¢ion vr r¢lief of pov¢rty 1.1116,464 1.009.550 'lThe Rmount payable in ihe year CL)mpri3¢'. 2024 2023 Lunar Lank&= 69 granls12023 60 grBntsl NHS Grampian.. 10 gr8nls12023 9 granlsl Share Alrica.. 4 8rants12U23 18rantl ALxrdeen AssoLiAiion of Social Service IVSAI l 8r&nt12023 I wil UCAN CJiaThipiitTr.' I gianl12023 D gianil Oihcr small dortatlQT13.' 13 granL412023 34 grnntsl 716270 614,400 150,(X)O l(M).Tr)O Iw,(xJo 104344 JOJMJO soAwJo 35J50 45.150 1.106A64 1.009.550 Pa8c 12 THE LUNAR FOVNDATION NOTES TO FINANCIAL StATEMENTS. eontinued FOR THE YEAR ENDED 31 DECEMBER 2024 SUPPORTCOSTS Finan¢e Preverttiort or r¢li¢f ofwverty 132 TRUSTELS, REMUNERATION AND BENEFITS Th¢r¢ w¢r¢ rto Iru$1¢￿' r¢mllneration or other benefits for ihc year ended 31 Deeemb¢r 2024 nor for the year ended 31 2023. Trustee¥, expen5¢5 There were no trusiecs, ¢xpenses paid for ¢h¢ year ended 3 5 December 2024 nor for Ihc yrar ended 31 December 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIALACTIVITIES Unrestric fund INCOME AND ENDOWMENTS FROM )naiLOll5 Y￿d 1¢g￿l¢S 1,074.893 EXPENDITIJRF. ON ChArStabl¢ ACtlvStles Prevcniion or relicf of pov¢r¢y Advanc¢rn¢nl of hc*lth 859.628 150,000 TotAI 1,009.628 NET INCOME 65,26J RECONCILIA TION OF FUNDS Total fund5 brought forward 94.894 TOTAL FUNDS CARRIED FORWARD 16Q.159 LKINATED SERVICES The chariiy reLeives 8ccountiThg and 8dministralivc s¢rvi¢ts frorn Lunar Freezin8 and Cold Storage Limited, a company in whith the trugites are direciors. there is no Ch￿8e made for these 5erviLe io. MOVEMENf IN FUNDS N¢t movemtnl in fund At 31112124 Al 111124 Unr¢$irbrted funds Gcncral fund 160.159 649 206008 TOTAL FUNDS 160,159 46,649 206.PA18 Pag¢ 13 THE LUNAR FOUNDATION NOTES TO THE FINANCIAL STATEMENTS. eontlnutd FOR THE YEAR ENDED31 DECEMBER2014 io. MOVEMEIYT IN FUNDS. eontinued Ncl JnovcTnrnt in fund& inGlud¢d in lh¢ fyboye are ￿ follow5.. Incorning Te50ufL¢S Resources ¢%pended Mov¢rneni in funds UnrHtrieted fund5 General fund 1,15J,245 {1,106,5961 46.649 TOTAL FUf+lDS 1,153245 11,106J96) 46,649 CompirAilv¢s for movem¢ni In funds Net movement in fund At 31112123 At 111123 Unr¢itricted fund$ Gcner41 Iljnd 94,894 65,265 160.159 TOTAL FUNDS 94,894 65,265 160.159 Comp4rn¢iv¢ movcmcni In njnds, Includcd in Ihe above are os fullows.. Incoming resourLes Resources expended Movcment in fund5 Unr•itrlrt¢d Gen¢Tal fund 1,074,893 11.009,6281 65,265 TOTAL FUNDS 1,074,893 11,Q09,6281 65,265 A eurreni year 12 m(mths and prior year 12 months cornbincd wsition is as follows.. Net movemcni in funds Ai 31112124 At 111123 Lnrtjlricled funds G¢n¢r81 fund 94.894 206,808 TOTAL FUNDS 94.894 206,808 Page 14 THE LUNAR FOUNDATION NOTES TO THE FINANCIAL STATEMENTS_ continue FOR THE VEAR ENDED31 DECEMBER2024 MOVEMENT IN FUNDS- tontlnuod A current ycar 12 months and prior y¢ar 12 nwllth$ rornbin¢d n¢1 mov¢￿¢llt in funds. included in the abo￿ arc as follows- IncoTning resources Resour¢ exp¢nd¢d Movemeni fund5 Unre5tricttd funds General fund 2,228,138 12,116.2241 TOTAL FUNIYS 2,228.138 12,116.2241 Unruirl¢ted general funds Funds a¥ail&blc for th¢ (rus1¢¢5 io us¢ freely to futth¢r the ctwritiel pu)yos¢s. REIATED PARTY DISCLOSURES I)Jring the year thc irust r¢¢cived donations from l.un￿ FishinR Company l.irnikd. ll cornp￿Y in which ihc IrustCC5 arc dircdors. totalling £1.090.12212023 £997.4931. t￿rIng ihe ye8r the ITUSt re¢¢ived don•iions from Iw$iees 101o11ing £59.97012023 £77.0(M)}. Th¢ ¢hwily r¢G¥iv¢s ￿¢Oun¢1ng and admiDistr4liv¢ 5¢rVI￿ from Lun4r Fr¢¢zing #nd Cold SIoTa8e Limited a cotnpany in whtch th¢ trusi¢¢s ur¥ d1￿ctors, thcr¢ is no ch4r8c mud4 for th¢3e 5¢rvi￿5. 12. POST BALANCE SHEET EVENTS Th¢ finencial slatt4nents were outh0ri5ed for i55ue on 12 November 2025 by the 1rn5tee5. ULTIMA'I'L CON'I'IIOLLING PARI'Y Throu8houl thc year the charity conirollcd by the tTUSICC5. Pagt15 THE LUNAR FOUNDATION DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 21)24 2024 2023 INCOME AND ENDOWMKNTS Don*tlons and lry*cleB DonatiVll5 I,1￿.419 1.074,893 Inv￿¢￿¢0¢ income Dep05Lt account interest 2116 TthAI IntomlDK rtBourcg8 1,153245 1.074.893 F.XPF.NDITURE *rltable ottlvltl Grantg to in￿lt￿lI00$ I,l(h5A64 1,009,550 Support ¢wt* Fln4nte Ilank ¢harg¢g 131 78 Tothl ttsi)urce% exper)ded 1,106J96 1,009,628 Net Incorne 46,649 65,26J Thi5 page does not form pBrt of th¢ ststhtory fLnpn¢ial stBtem¢Trts Pagcl6