REGISTERED CHARITY NUMBER; 1044458
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YAR ENDED 05 APRIL 2025 FOR KEREN HAYELED CHARITABLE TRUST
MAP ACCOUNTING LIMITED Chartered Certified Accountants 26, OAKFIELD AVENUE HARROW, LONDON HA3 8T)
KEREN HAYELED CHARITABLE TRUST
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 05 APRIL 2025
| Page | |
|---|---|
| Report ofthe Trustees | 1 |
| Independent Examiner's Report | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 |
| Notes tothe Financial Statements | 5to6 |
| DetailedStatementofFinancialActivities | 7 |
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KEREN HAYELED CHARITABLE TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 05 APRIL 2025
The trustees present their report with the financial statements of the charity for the year ended 05 APRIL 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in March 2005.
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|REFERENCE AND ADMINISTRATIVE|DETAILS|
|Registered|Charity number|
|1044458|
|Principal|address|
|78|St|Margarets|Road|
|Edgware|
|HA8|9UU|
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|---|---|---|
|Trustees|
|R Z Godlewsky|
|Z|Polias|
|Independent|examiner|
|MAP|Accounting|Limited|
|Chartered|Certified|Accountants|
|26,|Oakfield|Avenue|
|Harrow,|London|
|HA3|8|TJ|
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STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Approved by order of the board of trustees on 30 September 2025 and signed on its behalf by:
RZ Godlewsky
Se.
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KEREN HAYELED CHARITABLE TRUST
| report on the accounts for the year ended 05 April 2025, which are set out on pages three to six.
Responsibilities and basis of report As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
| have examined your charity's accounts as required under section 145 of the Charities Act 2011 (‘the Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
My role is to state whether any material matters have come to my attention giving me cause to believe: 1. that accounting records were not kept as required by section 130 of the Act; or 2. that the accounts do not accord with those records; or 3. that the accounts do not comply with the accounting requirements of the Act; or 4. that there is further information needed for a proper understanding of the accounts.
Independent examiner's statement
| have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission | have found no matters that require drawing to your attention.
Ankur Shah ACCA MAP Accounting Limited Chartered Certified Accountants 26, Oakfield Avenue Harrow, London HA3 8 TJ
30-Sep-25
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KEREN HAYELED CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 05 APRIL 2025
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|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Unrestricted|
|fund|fund|
|Notes|£|£|
|INCOMING|RESOURCES|
|Incoming|resources from generated|funds|
|Voluntary|income|547,846|601,356|
|Other|operating|income|18|38|
|Total|Income|547,864|601,393|
|RESOURCES|EXPENDED|
|Charitable|activities|
|Educational|events|and|lectures|468,828|550,107|
|United|Kingdom|
|Total|resources|expended|468,828|550,107|
|NET|INCOMING/(OUTGOING)|79,036|51,287|
|RESOURCES|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought forward|57,125|5,838|
|TOTAL|FUNDS CARRIED|FORWARD|136,161|57,125|
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The notes form part of these financial statements
Page 3
KEREN HAYELED CHARITABLE TRUST
BALANCE SHEET
AT 05 APRIL 2025
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|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Unrestricted|
|fund|fund|
|Notes|£|£|
|CURRENT ASSETS|
|Debtors|3|140,200.00|65,818|
|Cash|at|bank|2,267.00|2,557|
|142,467.00|68,375|
|CREDITORS|
|Amounts|falling|due|within|one year|4|-|0|
|NET CURRENT ASSETS|142,467.00|68,375|
|Creditors:|Amount|falling due|after more|than|one|year|6,306.00|11,250|
|NET ASSETS|136,161.00|57,125|
|FUNDS|5|
|Unrestricted|funds|136,161.00|57,125|
|TOTAL FUNDS|136,161.00|57,125|
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The financial statements were approved by the Board of Trustees on 30 September 2025 and were signed on its beha
R Z Godlewsky
The notes form part of these financial statements
Page 4
KEREN HAYELED CHARITABLE TRUST
2
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 05 APRIL 2025
1
ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 05 April 2025 nor for the year ended 05/04/2024.
Trustees' expenses
There were no trustees’ expenses paid for the year ended 05 April 2025 nor for the year ended 05 April 2024.
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4
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| DEBTORS: AMOUNTSAMOUNTS FALLING DUEDUE WITHIN ONE YEAR | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Other Debtors | 140,200 | 65,818 |
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| CREDITORS: AMOUNTS FALLINGDUE WITHIN ONE YEAR | ||
| 2025 | 2024 | |
| £ | £ | |
| Tradecreditors | 6,306 | 11,250 |
Trade creditors
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KEREN HAYELED CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 05 APRIL 2025
5 MOVEMENT IN FUNDS
Net movement in funds, included in the above are as follows:
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|---|---|---|---|---|
|Incoming|Resources|Movement|in|
|resources|expended|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|547,864|468,828|79,036|
|TOTAL FUNDS|547,864|468,828|79,036|
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Page 6
KEREN HAYELED CHARITABLE TRUST
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 05 APRIL 2025
| 2025 | 2024 | |
|---|---|---|
| £ | ||
| INCOMING RESOURCES | ||
| Voluntaryincome | ||
| Donations | 547,846 | 601,356 |
| Total incoming resources | 547,846 | 601,356 |
| RESOURCES EXPENDED | ||
| Charitable activities | 465,602 | 546,165 |
| Stationery | 500 | - |
| Accountancy fees | 768 | 816 |
| Rent | - | 2,250 |
| Telephone | 312 | 330 |
| Consultancy | 830 | - |
| Marketing | 280 | |
| Equipment Expenses | 255 | 228 |
| 468,547 | 549,789 | |
| Support costs | ||
| Finance | ||
| Bank charges | 281 | 317 |
| Total resources expended | 468,828 | 550,107 |
| Other operatingincome | ||
| Other operating income | 18 | 38 |
| Net(expenditure)/income | 79,036 | 51,287 |
This page does not form part of the statutory financial statements