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2024-04-30-accounts

D&H CHARITABLE TRUST FINANCIAL STATEMENTS 30 APRIL 2024

Charity Commission Registration Number: 1005974

D&H CHARITABLE TRUST

CHARITY REGISTRATION NUMBER 1005974 ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

CONTENTS PAGE
Trustees' Report 1-3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Accounts 6
IndependentExaminer'sReport 7

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D&H CHARITABLE TRUST CHARITY REGISTRATION NUMBER 1005974 REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

TRUSTEES: Mr David Anthony Halpern KC Dr Helen Halpern PRINCIPAL ADDRESS: 13 Devon Rise London N2 OAA

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D&H CHARITABLE TRUST CHARITY REGISTRATION NUMBER 1005974 REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

Structure, governance, and management Governance of the charity is defined by a Trust Deed adopted on 6" November 1991 which provides that the Charity shall be administered by the Trustees.

Objects and activities

The charity's objects are to further a wide range of charitable objectives within England or Wales or worldwide, but providing always that these are charitable within the law of England and Wales.

They are:

The trustees have had regard to the Charity Commission’s guidance on public benefit.

Results

These financial statements cover the year ending 30" April 2024. Given the level of income of the charity, the Trustees have resolved not to have the charity's accounts audited.

The income of the Charity for the period was £100,000 and expenditure in furtherance of the charitable purposes as set out above, was £23,055. The Trustees do not foresee any major increase in activities in the coming year. (Income tax reclaimable on the gift of £100,000 was received after the end of the financial year.)

In the opinion of the Trustees, the assets of the Charity are sufficient to meet its liabilities on a fund by fund basis.

Risk Management

The Trustees have examined all major risks to which the Charity is exposed and confirm that systems have been established to mitigate significant risks. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.

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D&H CHARITABLE TRUST CHARITY REGISTRATION NUMBER 1005974 REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

Grant Making Policy

The Charity distributes funds in fulfilment of its aims. The charity does not run its own charitable activities, but rather it selects existing projects to which to donate funds.

The Trustees do not consider unsolicited requests for donations

Reserves Policy

The Trustees have no financial commitments that require the retention of a reserve. Any assets retained will be solely for the purpose of generating income to cover any distribution policy that the trustees may formulate in the future.

Serious Incidents

There were no incidents during the year meeting the criteria for "Reporting Serious Incidents" as defined by the Charity Commissioners, nor are there any other matters which the Trustees believe should be brought to the attention of the Commissioners.

Signed for and on behalf of the Trustees on 29 October 2024

David Halpern KC

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D&H CHARITABLE TRUST

REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

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2024 2023
Notes £ £
INCOME AND EXPENDITURE
Incoming resources
Donation 100,000.00 0
Total incoming resources 100,000.00 0
Resources expended
Charitable expenditure 2 23,055.00 19,503.00
Governance costs 0 0
Total resources expended 23,055.00 19,503.00
Net (outgoing)/ incoming resources for the 76,945.00 (19,503.00)
period
Funds brought forward at | May 2023 76,364.12 95,867.12
Funds carried forward at 30 April 2024 153,309.12 76,364.12
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D&H CHARITABLE TRUST

BALANCE SHEET

AS AT 30 APRIL 2024

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a 2024 2023
£ £
CURRENT ASSETS
Cash at bank and in hand 153,309.12 76,364.12
CREDITORS: amounts
. .
falling due within one year
NET CURRENT ASSETS 153,309.12 76,364.12
NET ASSETS
153,309.12 76,364.12
REPRESENTED BY:
Unrestricted funds 153,309.12 76,364.12
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As at 30 April 2024 there were no actual or contingent liabilities or accrued income or expense.

Approved by the Trustees on 29 October 2024 and signed on their behalf:

Sod Ps David Anthony Halpern

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D&H CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

1. ACCOUNTING POLICIES

a) Basis of Preparation

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (2019) - (SORP FRS 102) and the Charities Act 2011. The financial statements incorporate a Statement of Financial Activities in which to reflect better the use ofresources. The trustees have considered the position for at least 12 months hence and consider that the charity will have no liabilities. The accounts have been prepared on a going concern basis.

b) Fund Accounting

Unrestricted funds are general funds available for use at the discretion of the Trustees in furtherance of the objects of the Charity. There are no restricted funds.

c) Incoming resources

All income is accounted for on a cash received basis

d) Resources expended

There were no administrative expenses. Any expenses will be accounted for on an accruals basis. Expenditure incurred in connection with the specific objects of the charity is included under the heading direct charitable expenditure and is accounted for on a cash basis.

  1. CHARITABLE EXPENDITURE

The Charity made charitable grants in the period to UK charities for the following causes:

2024 2023
£ £
Education 1,530 600
Social Welfare 3,125 7,653
Medical 12,400 3,900
Community Development 6,000 7,350
Totalcharitableexpenditure 23,055 19,503

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INDEPENDENT EXAMINER'S REPORT ON THE UNAUDITED ACCOUNTS TO THE TRUSTEES OF THE D&H CHARITABLE TRUST FOR THE YEAR ENDED 30 APRIL 2024

| report on the accounts of the Trust for the year ended 30 April 2024, which are set out on pages 1 to 6.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was independent and 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 those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that in any material respect the requirements:

(2) to which, in my opinion, attention should be drawn in orderto enable a proper understanding of the accounts to be reached.

Name: Gerard Cohen

Relevant professional qualification or body: FCA Address: 39 Norrice Lea, London N2 ORD Date: 4 November 2024

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