2025-04-05-accounts

Charity number: 1062180

THE DIANA AND ALLAN MORGENTHAU CHARITABLE TRUST

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED5 APRIL 2025

THE DIANA AND ALLAN MORGENTHAU CHARITABLE TRUST

CONTENTS

	Page
Reference and Administrative Details ofthe Charity, its Trustees and Advisers	1
Trustees’ Report	2-4
Independent Examiner's Report	5
Statement of Financial Activities	6
Balance Sheet	7
NotestotheFinancialStatements	8-13

THE DIANA AND ALLAN MORGENTHAU CHARITABLE TRUST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED5 APRIL 2025

Trustees

AH S Morgenthau D Morgenthau

Charity registered number 1062180 Principal office 274a Kentish Town Road London NW5 2AA

Independent examiner — Harris & Trotter LLP

101 New Cavendish Street 1st Floor South London United Kingdom W1W 6XH

THE DIANA AND ALLAN MORGENTHAU CHARITABLE TRUST

TRUSTEES' REPORT

FOR THE YEAR ENDED 5 APRIL 2025

The Trustees present their annual report together with the financial statements of the Charity for the 6 April 2024 to 5 April 2025.

Structure, governance and management

a. Constitution

The charity is constituted under a declaration of Trust executed on 7 April 1997 and is a registered charity.

The trustees who served during the year were:

AHS Morgenthau D H Morgenthau

The power of appointing new or additional trustees is vested in the trustees. The trustees are responsible for day to day matters and the management of the trust.

AHS Morgenthau is also a trustee of The Archie Sherman Charitable Trust.

The trustees have assessed the major risks to which the trust is exposed, and are satisfied that systems are in place to mitigate to exposure to these risks.

The trustees have not received any remuneration during the year. Details of expenses are disclosed in note 4 and 5 in the accounts.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

c. Financial risk management

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Objectives and activities

a. Policies and objectives

The principal object of the charity is to provide relief of poverty, the advancement of education, the advancement of religion and any other purposes which are exclusively charitable according to the law of England and Wales as the Trustees may from time to time determine.

THE DIANA AND ALLAN MORGENTHAU CHARITABLE TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED5 APRIL 2025

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Activities

Total incoming resources during the year amount to £82,704 (2024: £60,222) and resources expended amount to £86,198 (2024: £57,631) leaving total funds carried forward of £858 (2024: £4,352).

Plans for future periods

a. Future developments

The Charity aims to continue to make donations to causes that the Trustees deem appropriate.

05/03/26

THE DIANA AND ALLAN MORGENTHAU CHARITABLE TRUST

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED5 APRIL 2025

Independent Examiner's Report to the Trustees of The Diana and Allan Morgenthau Charitable Trust (‘the Charity’)

| report to the charity Trustees on my examination of the accounts of the Charity for the year ended 5 April 2025.

Responsibilities and Basis of Report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

| report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

| understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

| have completed my examination. | 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 Charity as required by section 130 of the 2011 Act; or

2. the accounts do not accord with those records; or

3. the accounts 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 accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

| 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 accounts to be reached.

James Vewman

James Newman

Harris & Trotter LLP Chartered Accountants 101 New Cavendish Street London W1W 6XH

Date: 05/03/2026

Page 5

ANA AND ALLAN MORGENTHAU CHARITABLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED5 APRIL 2025

		Unrestricted	Total	Total
		funds	funds	funds
		2025	2025	2024
	Note	£	£	£
Income from:
Donations and legacies	2	82,500	82,500	60,000
Investments	3	204	204	222
Total income		82,704	82,704	60,222
Expenditure on:
Governance costs	4	578	578	2,381
Donations payable		83,100	83,100	55,250
Total expenditure		83,678	83,678	57,631
Net movement in funds		(974)	(974)	2,591
Reconciliation of funds:
Total funds brought forward		4,352	4,352	1,761
Net movement in funds		(974)	(974)	2,591
Totalfundscarriedforward		3,378	3,378	4,352

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 8 to 13 form part of these financial statements.

05/03/26

THE DIANA AND ALLAN MORGENTHAU CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED5 APRIL 2025

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair’ view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The Diana and Allan Morgenthau Charitable Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.

1.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the itv’ iectives, as well as any associated support costs.

Page 8

THE DIANA AND ALLAN MORGENTHAU CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED5 APRIL 2025

1. Accounting policies (continued)

1.3 Expenditure (continued)

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

1.4 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

1.5 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

• 1.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.7 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

1.8 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.9 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

THE DIANA AND ALLAN MORGENTHAU CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

2. Income from donations and legacies

Donations

Unrestricted	Total	Total
funds	funds	funds
2025	2025	2024
£	£	£
82,500	82,500	60,000

3. Investment income

			Unrestricted	Total	Total
			funds	funds	funds
			2025	2025	2024
			£	£	£
Bank	interest	received	204	204	222

Page 10

THE DIANA AND ALLAN MORGENTHAU CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED5 APRIL 2025

4. Governance costs

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----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Unrestricted|Total|Total| |funds|funds|funds| |2025|2025|2024| |£|£|£| |Office|expenses|432|432|-| |Bank|charges|76|76|93| |Independent|examiner|fee|70|70|2,288| |Total|2025|578|578|2,381|

----- End of picture text -----

5. Donations payable

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----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Grants|to|Total|Total| |Institutions|funds|funds| |2025|2025|2024| |£|£|Ee| |Medical,|health|and|sickness|1,000|1,000|250| |Arts|and|culture|4,250|4,250|7,500| |General|donations|and|overseas|aid|74,100|74,100|47,500| |Education|and|training|3,750|3,750|-| |Total|2025|83,100|83,100|55,250|

----- End of picture text -----

6. Independent examiner's remuneration

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----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|iE| |Fees|payable|to|the|Charity's|independent|examiner|for|the|independent| |examination|of the|Charity's|annual|accounts|-|2,288|

----- End of picture text -----

Page 11

THE DIANA AND ALLAN MORGENTHAU CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED5 APRIL 2025

7. Trustees’ remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).

During the year ended 5 April 2025, expenses totalling £NIL were reimbursed to the Trustees (2024 - £ NIL)

8. Debtors

==> picture [460 x 81] intentionally omitted <==

----- Start of picture text -----
2025 2024
£ £
Due within one year
Other debtors 2,520 -
2,520 -
----- End of picture text -----

1. Creditors: Amounts falling due within one year

Accruals and deferred income

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----- Start of picture text -----
2025 2024
£ £
- 2,160
----- End of picture text -----

Page 12

THE DIANA AND ALLAN MORGENTHAU CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED5 APRIL 2025

10. Statement of funds

Statement of funds - current year

	Balance at 6			Balance at 5
	April 2024	Income	Expenditure	April 2025
	£	£	£	£
Unrestricted funds
General Funds- all funds	4,352	82,704	(86,198)	858
General Funds 1	-	-	2,520	2,520
	4,352	82,704	(83,678)	3,378
Statement offunds- prior year
	Balance at			Balance at
	1 April 2023	Income	Expenditure	5April 2024
	a	£	£	rs
Unrestricted funds
GeneralFunds-allfunds	1,761	60,222	(57,631)	4,352

11. Related party transactions

During the year the charity received donations of £82,500 (2024: £60,000) from The Archie Sherman Charitable Trust, a charity of which A.H.S. Morgenthau is also a trustee.

During the year the charity paid donations of £10,000 (2024: £5,000) to The British Friends of the Jaffa Institute , a charity of which A.H.S. Morgenthau is also a trustee.

Page 13

WORKIRO

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Document

Name Diana & Allan Morgenthau Charitable Trust - YE 05.04.25 - Fin Creator Shane O'Sullivan (shaneo'[e-mail]) Date 05 March 2026 16:38:17 UTC Identifier b932744e-c83c-468a-847e-69fcb6df4486

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