Charity registration number 1026591
JENIFFER AND JONATHAN HARRIS CHARITABLE TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 17 SEPTEMBER 2024
JENIFFER AND JONATHAN HARRIS CHARITABLE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | J D Harris CBE D. Litt (Hon) FRICS |
|---|---|
| Mrs J C Harris | |
| Charity number | 1026591 |
| Principal address | Lock Cottage |
| Ravens Lane | |
| Berkhamsted | |
| Hertfordshire | |
| HP4 2DZ | |
| Independent examiner | Marc Ian Franks |
| Silver Levene (UK) Limited | |
| Chartered Certified Accountants | |
| Level 5A, Maple House | |
| 149 Tottenham Court Road | |
| London | |
| W1T 7NF |
JENIFFER AND JONATHAN HARRIS CHARITABLE TRUST
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 |
| Independent examiner's report | 2 |
| Statement of financial activities | 3 |
| Balance sheet | 4 |
| Notes to the financial statements | 5 - 7 |
JENIFFER AND JONATHAN HARRIS CHARITABLE TRUST TRUSTEES, REPORT FOR THE YEAR ENDED 17 SEPTEMBER 2024 Tha trustees pres8nts th8ir report and financial statements for the year ended 17 September 2024. Tho financial 8taltsmenls have beon preparod in accordanee with the a¢eounlin9 policiag gèt out in notè 1 to the financial statements and corllply with the Charities Act 2011. and "Accounting and Reporting by Charities.. Statement of Recommend8d Practico applicable to charities pr9paring th8ir accounts in accordance with the Financlal Reportlng Standard applicable in the UK and Republic of Ireland IFRS1021" (effective 1 January 20191. Objectlves and actlvltl88 The trust's objects are not restricted and CAn be used for any ganeral charltable purposes. The main activlty is to mak6 donations to other regislered charitie8. The pollcles adopted In furtherance of these obJe¢ts are to 8uch charlties or for such charltablg purpo86$ and In such proportlons and in such manner and subJe¢t to such temis and condltlons as the trustees may from tlme to time In their absolute discretion detsmjine. The trustees have paid due regard to guidance i8sued by th8 Charity Commlssion In deciding what actlvitl89 the trust should undertake. A¢hlov#m•nts and porfornianco Durlng th8 year, the trustges hav8 examlned r8qU85ts from number of institutions and have made grants amounlng £29,970 (2023.. £26,500). Flnanclal revlow It 18 a policy of the Trust that unr6Stri¢ted funds ar8 con8t8ntly hald 8vallabl• for eharftAblé donation8 of a 8pacIfic naluro and use subject to retalnlng a mlnimum rnargln of £10,000 lo allow for contingencies. such as a drop in fundlng. Thls will allow for conslderation of ways in whlch fvture inflows of fundlng can be org8nls8d. This has been applied and maintained throughout the year. Tho trustees have a8se88ed the major risks to whlch the trust18 exp08ed, and are Satisfied that $y$tam8 are In place to mlllgate exposure to the major rlsks. structur•. govornancq and manag•m•nl The trust was established by a charitable trust deed on 17 September 1993. The trustees who served durlng the year and up to the date of signature of the finandal statements were.. J D Harris CBE D. Litl (Hon) FRICS Mrs J C Harrls The recrultment and appointsnent of new truste8s is agreed by existing truste88 at the Annual General Meeting. The Trustee ' repo wa8 8pproved by the Board of Tru8teo8. J D Harrls Trustee Lltt Hon) FRIG8 03.12.2024 Datsd: ....
JENIFFER AND JONATHAN HARRIS CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF JENIFFER AND JONATHAN HARRIS CHARITABLE TRUST
I report to the trustees on my examination of the financial statements of Jeniffer and Jonathan Harris Charitable Trust (the trust) for the year ended 17 September 2024 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.
This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.
Responsibilities and basis of report
As the trustees of the trust you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.
Independent examiner's statement
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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: 1 accounting records were not kept in respect of the trust as required by section 130 of the 2011 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view which is not a matter considered as part of an independent examination.
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.
Marc Ian Franks
Silver Levene (UK) Limited Chartered Certified Accountants Level 5A, Maple House 149 Tottenham Court Road London W1T 7NF
03/12/2024 Dated: .........................
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JENIFFER AND JONATHAN HARRIS CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 17 SEPTEMBER 2024
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2024 | 2023 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 2 | 27,500 | 40,000 |
| Total income | 27,500 | 40,000 | |
| Expenditure on: | |||
| Charitable activities | 3 | 29,970 | 26,500 |
| Total expenditure | 29,970 | 26,500 | |
| Net income/(expenditure) and movement in funds | (2,470) | 13,500 | |
| Reconciliation of funds: | |||
| Fund balances at 18 September 2023 | 59,314 | 45,814 | |
| Fund balances at 17 September 2024 | 56,844 | 59,314 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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JENIFFER AND JONATHAN HARRIS CHARITABLE TRUST BALANCE SHEET AS AT 17 SEPTEMBER 2024 2024 2023 Note8 Current a330ts D6btors Cash at bank and In hand 10,062 46,782 42,500 16,814 56,844 59,314 Not curr•nt a884ts 56,844 59,314 The funds of the trust Unrèstrscted funds 10 56,844 59,314 56,844 59,314 03.12.2024 nclal stslements were approved by the tTUStees on .. arrl BE D. Lltt (Hon) FRICS U8
JENIFFER AND JONATHAN HARRIS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 17 SEPTEMBER 2024
1 Accounting policies
Charity information
Jeniffer and Jonathan Harris Charitable Trust is a registered charity, charity number 1026591, set up by a trust deed dated 17 September 1993.
1.1 Accounting convention
The financial statements have been prepared in accordance with the trust's deed dated 17 September 1993, the Charities Act 2011, 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 trust is a Public Benefit Entity as defined by FRS 102.
The trust 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 trust. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the trust 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 unless the funds have been designated for other purposes.
The trust's objects are not restricted and can be used for any general charitable purposes. The main activity is to make donations to other registered charities.
1.4 Income
Income is recognised when the trust 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 trust 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.
Donations and legacies are accounted for when received, as long as they are capable of financial measurement.
1.5 Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or onstructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure.
Grants payable are recognised as expenditure when the commitment is entered into. Where such a grant is to be paid over instalments, the outstanding balance is disclosed as a liability.
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JENIFFER AND JONATHAN HARRIS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 17 SEPTEMBER 2024
1 Accounting policies
(Continued)
1.6 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 trust is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
2 Donations and legacies
| 2 Donations and legacies |
||
|---|---|---|
| Donations 3 Charitable activities Grant funding of activities (see note 4) 4 Grants payable The AES Tring Park School Trust My Israel Jewish Musical Institute Jewish Care Huntington's Disease Association London Philharmonic Orchestra Wendover Choral Society Berkhamsted Music Bridgewater Sinfonia LPO Gala Dinner Kol Nidre Appeal Commonwealth Housing Music For All Acland Burghley School Trust |
2024 £ 27,500 2024 £ 29,970 2024 £ 1,500 500 - 15,500 500 3,250 - 1,500 3,000 - 250 500 2,970 500 29,970 |
2023 £ 40,000 |
| 2023 £ 26,500 |
||
| 2023 £ - - 500 15,000 1,000 1,000 1,500 1,500 1,500 3,250 250 1,000 - - |
||
| 26,500 |
5 Support costs
There was no governance and support costs incurred during the year.
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JENIFFER AND JONATHAN HARRIS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 17 SEPTEMBER 2024
6 Trustees
None of the trustees (or any persons connected with them) received any remuneration during the year.
7 Employees
There were no employees during the year.
8 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
9 Debtors
| Debtors | ||||
|---|---|---|---|---|
| 2024 | 2023 | |||
| Amounts falling due within one year: | £ | £ | ||
| Other debtors | 10,062 | 42,500 | ||
| Unrestricted funds | ||||
| At 18 | Incoming | Resources | At 17 | |
| September | resources | expended | September | |
| 2023 | 2024 | |||
| £ | £ | £ | £ | |
| General funds | 59,314 | 27,500 | (29,970) | 56,844 |
| Previous year: | At 18 | Incoming | Resources | At 17 |
| September | resources | expended | September | |
| 2022 | 2023 | |||
| £ | £ | £ | £ | |
| General funds | 45,814 | 40,000 | (26,500) | 59,314 |
10 Unrestricted funds
11 Related party transactions
The trust received donations totalling £22,000 (2023: £32,000) from Jonathan Harris, a trustee of the charity.
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