FINANCIAL.STA
EAR F.ND

THE APELT AND LAZARLJS CHARIT
E TRUS
Cha
nurnber 1036728
SEThLOR
l£on Gerdld IA7An]s
TRUSTEES
Leon Gerald ta70rus- Chair
Berta tAzarus
Andrew Trevor Lazarus
John Stephen Lazarus
David George Kleeman
Daniel Isaac Dover
BANKERS
Barclays Bank PIC
155 Brompton Road
l.ondon
SW3 IXD
INDEPENDENT EXAMINER
D. Wolf50n F.C.A.
34a Wailing Street
Radlett
Herts
WD7 7NN

THE APELT AND LAL4RUS CHA
ABLE TRU
REPORT OF THE TRU
TEES FOR THE YEAR E
ED APIUL 2022
The Trustees presenl their report along wilh the financial slatements for the charity for the year
ended 51h April ?02? The financial statements have been prepared in accordance wilh th¢
accounling Ex)licies set out on page 7 and comply with the charity s trusi deed and applicable law.
Constltutlon and objedg
The Apelt and lAzAn￿ Cl)aritable Trust is constituted under a tn￿t deed dated 28 March 1994
and is a registered charity no 1036728.
The Trust F und is held uwn t￿￿ to pay. apply or allocate the capital and income of the Charity
for the benefit of such charity or charities as th¢ I'ru5t¢es may from lime to time in their absolute
discretion selecl.
Orlanlsatlon
'rhe trusiees who have served during the year and since the year end are set oul on page l.
Grant m*kin2 policy
All applications received are considered by trustees on their own merit for suitability ot funding.
Flnantial revlew And investment policy
During the year. the Trustees made donations of £33.500 {2021- £34.096).
Risk management
The trustees have nol identified any risks that attach to th¢ continued administration of the Trusl.
Reserves pollcy
As the policy of the trustees is to distribute the annual income. the remaining free Teserves are
treated as capital on which futur¢ income will be earned for distribulion.

THE APELT AIYD
HARITAB
EPORT OF THE TRUSTEES FOR THF. YEAR EN
ED STH APRIL 2022
Trusteeg, respoAsibili¢ies in relation to the finaD¢ial statements
IAW applicable to the charities in Erkgland and Ivales requires the Irustees to prepare financial
statements tor each financial )'ear which give a true and fair view of ihe charit) s financial
activities during the )'ear and of its financial position at the end of the year. In preparing those
financial statements. the tTUSt¢¢s aff required to:
Select suitable accounting ￿licieS and then apply them consistently:
Make judgements and estimates thal are reasonable and prudent:
stste whether applicable accounting stsndards and ststements of recommended practice
have been followed subject to an). d¢partures disclosed and cxplained in thc finan¢i81
5t8temenis: and
Preparc the financial statement% on the golng Concern basis unless it is inappropriate to
presume that the charily will Loniinue in busin¢ss.
The iru*ees are resFK)nsible for k¢¢pin8 accounting r￿OrdS which disclosed with reasonable
accuracy al any time the financial position of the charity and enable them to ensure ihal the
rinancial slalemcnts compl). with the Charities Act 2011. Thcy are also responsible for
safeguarding the assets of the charity and hence for taking reasonable steps for lh¢ prevention
and detection of fraud and other irr¢8ularities.
The trustees have adopted the provtsions of the Staiement of Recommended Practice (SORP)
"Accounting ond Reporting b), Charities" issued in June 2015.
The trustees hav¢ adopted the provisions of Accounting and Reporting by Charities: Stalement
of Recommended Practice applicable to chartties preparing their accounls in accordance with
thc Financial Reporting Standard applicable in the UK and Republic of ITeland (FRS 102)
(effective l January 2015).
Approved by order of the board of trustees on
. and signed on its behalf by:
n Gernld IAzarus - Trustee (Chair)

YER'S REPO
TTOTHET
APELT AYD
RUSC
I report on th¢ acciKmts for the }Mcnded 5th Awil 2022 SLX L￿1 on pages five to ten.
Respective rebpoMlblli¢i¢s of tr￿tett ••d ex**i•er
¢h￿l1> s trurt¢¢s ue respoDsibl. for ￿ pro2￿10￿ of Ihe w)unt%. The charill. % InJsieLs
corK%idcr that an audit is TLyuir¢d for this lear lund¢T s¢dion 144 of the C'haritie5 A¢1 ?01 I IlhL
?01 l A¥lll an 1ndq￿M￿l l￿mil￿tiOn is nLxukd. lTh¢ Charit)'5 gross incL)fft¢ not
cNc¢¥ukd £?50.¢MM) l ¥m ￿￿￿1r1ed to un4knakt the exami￿11￿ b) IK'in8 8 4ualifiLMI ftKmkr of
ILAL.W.
It Is m. nsw)Th5ibilits' to:
L*aminc th¢ **ounts un(kr knio¢1 145 of th¢ Chwiiic5 Aci 2011.
io follow thL ￿￿idUTty laid in thi B¢n¢rai Dirrytiotls 8il'¢D b), the Charit).
Commi&4ion lund¢r 14515Mb) o:'the ?01 I AL￿1. and
10 sts1¢ V4'hdh¢r rArticulw haie cnme ￿ m) at¢¢niiot).
B•iii of th¢ Indeptndetyl ¢x•mlNff's report
M) L¥uminpliort carri4￿ oui in ￿￿onI1￿ce M'ith Cien¢ral Direc¢ion$ 8iien b). th¢ Charil)"
c'ommi￿]￿￿. An Lwninjtion includ¥¥ orth¢ ￿￿nIing T￿O¥d8 kepl b)" th¢ charii). and 8
¢ompariwTh of th¢ atiovnL$ pr¢wnikxI with iho* MM)Td5. It irKludts ¢oThsidiraliort of 8n)'
unusual il¢nLS or diselowr¢8 in th¢ ￿coUnt% and 5¢L*it)8 oplanations from thc ffiLStccs conL¥rnin8
an) such matt¢rn The p￿¢¢d￿r¢S un&YthkeTh do proi'idc th¢ ¢viduKe that ￿OuLd be T¢quired
in an audii. ond no opinion is gii'¢n wlthr ￿untI pr￿( a 'tN¢ and fair.
vi¢% and th¢ r¢t•rt is1Smited ￿ thox mouffs set in th¢ Aai¢m¢Tht below..
Ih eonnefflion v4.ith m> emminatiohl. ￿ Tr￿1¢￿ coffle to my #lentlon:.
hich 8ives me rewnwble ￿￿$¢ to ￿11￿￿¢ th& in w. Materi￿ r¢4K%L the rcquir¢nKn¢s:.
to keep %¢ountin8 rt¢ords in I￿<01d￿n￿r *ith ￿10￿ 130 of the *OI I ACL and
io prepare &xy)unts Mhi¢h 1￿COrd *"sib thc &couniin8 records 4TrJ ¢ompl% w'ith the
accoui)¢iil8 Tequir¢m¢DLS of lh¢ ?Ql l h&%¢ nol or
ofstalL*nenl of Pr￿tI¢C tspplithk ￿ ¢haritics prqwin8 their in
tfftlJnce wilh ik. 1.ir￿n(1￿I Re￿)rtIng applicabl¢ in the Ilk And Republi¢ of
IT¢lw)d IFRS 1021 lelTerti%¢ l JanuaTh. ?0151 habr bwi n*L' or
to wthi¢h. in m) ￿l￿1¢mI. litenti￿ should k dTaMTL in (Kder ￿ enable a pruw und¢rsthnding
ofthe to b¢ T¢￿h￿.
D. M'olfson l.-.I'.A
34a M'atling Sir<
Rwjldl
IIL4rtfoTdthi
II'D7 7N
D￿¢. 19th August 2022

THE APELT AND LAZAR "S CHARITAB
TRUST
STATEMENT OF FIN
IAL A￿1VITIEs
FOR THE YEAR ENDED APIUL 2022
2022
2021
In¢omlng re80urces
t￿natIonS and gift5
38J62
A¢iivtties for generating funds:
Investmenl income
Totsl income rejourees
3&362
Rejourcej eApe•ded
Charitsble el￿ndIt￿re.
Doftations payable
33.gNI
Management adminiSt￿lon
120
120
Totsl rejourees expended
33,620
34,216
N¢t resources eipended
93,913
39J41
Balance at 6th April ?0? I
16238
BAIAnee 41 4th April 2022
77,665
I￿238
All funds are unrestrici¢d
The not¢5 on pages 7 to 9 fomi part of these financi81 ststernents.

LAZAR
HA
ABLE TRU
AN
E SHEET AS AT ffH
N￿eS
2022
2021
CurrnDt
Cash at bank aThl in hand
83002
27,482
Debtors
Investh)ents
3&996
33.093
Current 118blllty
A¢¢n￿lS
(120)
(120)
Total net Assets
120,738
60.455
Unrestrlc¢ed fyndj
120.738
The financial s¢alem¢nts were approveed by the BoAYd of Tn￿lee$ on ...
and were signed on its behalf by:
¢rald Lazaft￿- Tn￿1¢¢ (Chair)
The notes on pages 7 to 9 forni pmrt of these financial statevn¢nL*

THE APELT AND LAZARII
AIUTABLE TRL'ST
E FINANCIAL STATEMEYTS
FOR THE I'EAR ENDED rfH APRIL 2022
Prim¢ipal •¢cwnting poli¢
ia) AcrouTrtin% conwelltio
The finatkcial statemetts of the chuitablc misL which is a public benefrt entity under
FRS 102. have been prep•red in accordance with the Charities SORP IFRS 10?)
'Aecountiri8 &nd Rewrting by Ch￿l(l¢s.. Statemertt of Recommended Prnctice
appli￿1¢ io charities prHMTing their xwjnts in *￿rdInG¢ with the Finan¢i41
R¢rrt)rtitl8 Stwdard appli¢able in the L'K ond Republi¢ of Ir¢land IFRS 10?) leffective
l ?OISY and the FinW￿l81 Reporting Sthndard 10? Tre Pinancial Rew)rtin&
Stsndard appllcthle In ts UK and Republlc of Ireland,. The financial s￿￿￿ents have
been prepaT¢d under th¢ histtyiul COA conveniion.
Investment In￿Me 1$ x¢ount¢d for in the period in which the dwity 1$ •ititled to
re¢¢ipt.
Icl Rwi•reu tApended
EX￿ndItuTe ij In¢lUd￿ on ￿ wuals kni$.
2•22
2021
Gift Aid t)wation - ¢oryKrf8te thTh)r
90,0
2022
2021
Ini¢rtst on depJsits- r¢ttiv¢d 8ft)SS

T.IBL
TRI-ST
-4RTOTr THE F
ii.lp
4 DMatl•
1022
2021
C"ardiff R¢[￿ %)I
AlB￿.￿re IILTLthn RefLTh
aith in m¢rt￿ IIL¥rtltw￿ Proiv
IlandinllthNJ I.'th#wi4
Ileld in (kn IleBrts
JAMI
je￿￿h (Thibh l)ey
1144498
113S•96
11330£4
s£￿!4375
l(X)3345
209*66
1130719
loo
5.IKK>
iO.IMM>
JNF Chm't4bk TLltst
KinB %¢W. Iixh
I)1%.￿ Alknn IIK
Ni8hiingak 11aMr￿Tr
111340
207316
104?495
518¢M)5
IIW_892
1119792
St Mic￿]S Ilwice
Th. l.ib¢rai J¢wish
unit￿ J¢wvh l¥rnl AP￿
'i/.()
I'trid Je￿.￿h R¢lier
24n67

TH
PE
RITABLE TRUST
NOTES FORM
PART O
E FINAIYCI
TATEMENTS
YEAR EN
RI
5. ManaK¢m¢nt *nd *dmimirfr*tiD
2022
2021
Profe55ional ftcs- Intyndeni Examination
120
120
120
120
6. C*ih It bank •Trd In hx*d
2022
2021
Curreni accouni
27,482
27,482
27.482
27,482
7. Deb¢0
2022
2021
Other deirtors
8. Ae¢rualJ
2022
2021
Independent &xaminds fees
120
120
120
120

EAP
AI¥D
RUSC
ARITABLE TRUST
TES FORMING PART
TH
FIN
IAL ST
TEMENTS
E YEAR ENDED sfH AP
1022
9 lllves¢m¢nts
2022
2021
The Findlay P8rk American Fund
3&996
33,093
33.093
10-