2021-03-31-accounts - The Rofeh Trust

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Section D Achievements and performance TAR PAarc* 2013

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Summary ofthe main achievements ofthe charity during the year	GRANTS MADE DURING THE PURPOSES AND RELIGIOUS	YEAR FOR GENERAL CHARITABLE ACTIVITIES.

	Charity Name: The	Rofeh	Trust			Charity
						(ifany)	I	1077682
		Annual		accounts	for the	period			CC17a
	Period start date		01/04/2020		To	Period end date	i	31/03/2021
~ s
					Restricted
Recommended	Details ofown	a	Unrestricted		income	Endowment		Total this	Total last
categories by activity	analysis	Z		funds f	funds f	funds f		year	year f
Incoming resources (Note 3)				F01	F02	F03		F04	F05
incoming resources from
generated funds
Voluntary income	Donations	301		63,973				63973	50000
Acdvities for generating funds		302
investment income	Dividends/Interest	sos		12,176				12,176	15,397
Incoming resources from
charitable activities		S04
Other incoming resources	Rental Income	soe		33,685				33,685	33,686
Total incoming resoumes		soe		109,833				109833	99083
Resources expended	(Notes 4-8)
Costs ofGenerating Funds
Costs ofgenerating voluntary
income		S07
Fundraising trading costs		303
Investment management costs	Bank Char es	sog		3940				3940	2656
Charitable acavltlee	Grants made	sto		139288				139288	94793
Governance costs	Administration	s«
Other resources expended	Professional fees	s12		3,000				3,000
Total resources expended		S13		146,229				146229	97449
Netinccming/(outgoing)	maources before
	transfers	014	-	36,395				36,395	1,634
Gross transfers between funds		313
Net incoming/(outgoing/	resources before
other recognised gains/(lossesi		ate	-	36395				36395	1 634
Other recognised gains/(losses)
Gains and losses on revaluation offixed assets
for the charity's own use		017
Gains and losses on investment assets		S13		80,125				80,125	43,727
Net movement In funds		S19		43,730				43730	42 093
Total funds brought forward		s20	1,354,184					1,354,184	1,396,277
Total funds carried forward		s21	1 397914					1 397914	1354184

Note 2		Accounting policies
This sfandsnf listofaccounting pollciss has been applied by the cbartfy except forthose deleled. addiffonai policy has been adopted then this Isdeisiied in the box below.					Where a dffl'orant or
INCOMING RESOURCES
RecogniTion ofincoming		These are induded in the Statement ofFinancial ActMties (SoFA)	when:
msou ress		~ the charity becomes entitled to the resources;
		~ the trustees are virtually certain they will receive the resources;		and
		~ the monetary value can be measured with sufficient reliability.
Incoming resources with		Where incoming resources have related expenditure (as with fundraising			or contract income)
related expenditure		the incoming resources and related expenditure are reported gross		in ths	SoFA.
Grants and donations		Grants and donations are only included in the SoFAwhen ths charity has			unconditional
		entitlement to the resources.
Tax reclaims on donations and gifts		Dividends/Interest
Contractual income and		This is only induded in the SoFA once the related goods orservices		have	been delivered.
performance rebrted	grants
Gifts in kind		Gifts in kind are accounted for at a reasonable estimate oftheir value to the charity or the
		amount actually realised.
		Gifts in kmd for sale or distribution are included in the accounts as	gifts only when sold			or
		distributed by the charity.
		Gifts in kind for use by the charity are included in ths SoFAas incoming resources when
		receivable.
Donated services and		These sre only included in incoming resources (with an equivalent	amount		in resources
facilities		expended) where the benefit to ths charity is reasonably quantifiable,		measurable and material.
		The value placed on these resources is the estimated value to the	charity		ofthe seNics	or
		facility received.
Volunteer help		The value ofany voluntary help received is not included in the accounts but is described trustees' annual report.					in the
Investmsnt income		This is included in the accounts when receivable.
Invesbnent gains and	losses	This indudes sny gain or loss on the sale ofinvestments and any gain or			loss resulting	from
		revaluing investments to market value at the end ofthe year.
EXPENDITURE	AND	LIABILITIES
Liability recognitlon		Liabilities are recognised as soon ss there is a legal or constructive		obligation committing				the
		charity to psy out resources.
Governance costs		Sundry Expenses
Grants with perfonnance		Where the charity gives a grant with condiTions for its payment being		aspecific level ofservice
condigons		or output to be provided, such grants are only recognised in the SoFA once the recipient				ofths
		grant has provided the specified service or outpuL
Gmnts payable without		These ais only recognised in the accounts when a commitment has		been	made and there			are
performance conditions		no conditions to be mst relating to the grant which remain in the control of			the charity.
Supportcosts		Support costs include central funcfions and have been allocated to	activity		ctmt categories			on a
		basis consistent with the use ofresources, eg allocating property costs by			floor areas, or		per
		capita, staff costs by the fime spent and other costs by their usage.
ASSETS
Tangible fixed assets by charity	for use	These are capitalissd ifthey can be used for more than one year, and cost at least 2500. are valued at cost ora reasonable value on receipt.						They
Investments		Investments quoted on a recognised stock exchange are valued at	market		value stthe year
		end. Other investment assets are induded at trustees' best estimate		ofmarket value.
Stocks and work in progress		These are valued at the lower ofcost or market value.
POLICIES ADOPTED
ADDITIONAL	TO OR
DIFFERENT FROM	THOSE
	ABOVE

Note 3		Analysis ofincoming resources	Analysis ofincoming resources	Analysis ofincoming resources
incoming	msources may	be further analysed ifthis would			help the	reader ofthe	accounts.
				Analysis			This year 6	Last year f
Voluntary	income		Donations				63973	50,000
					Dividends/interest		63,973	50,000
Activities	for generating	funds	Rental Income				33,685	33,686
						Total	33,685	33,686
Investmsnt	income		Dividends	and Interest			12176	15397
						Total	12,176	15397
Incoming	resources from
charitable	activities
						Total

Note 4			Analysis of	Analysis of		resources expended	resources expended
Resources		expended	may be further		analysed		ifthis would	help	the reader ofthe	accounts.
										This year	Last year
							Analysis			9	9
Costs ofgenerating
voluntary	income
								Dividends/Interest
Fundraislng		trading
costs
									Total
Investment			Charges	repaid/		paid				3,940	2,656
management		costs
									Total	3,940	2,656
Charitable	activities		Grants made							139,288	94793
									Total	139,268	94,793
Governance		costs	Administration		Costs
									Total

Su	ort	cost	e	Fundralelng 8	activity	Charitable	Activity	Governance f	Activity	Total	Cost
				Dividends/Interest
			Total

services pr appropriate	ovided by yo box(es).	urindepe	ndent examiner orau	ditor. Ifnoth	ing was paid please	enter NONE I
					This year	Last year
independent	examiner's	orauditors' fees for reporting		on the
accounts
Other fees	(forexample:	advice,	consulhtncy, accountancy
services) paid to the independent			examiner orauditor

			Freehold	Freehold	land	Other land	&	Plant,	Fixtures,	Payments	Total
			8	buildings		buildings		machinery	fittings snd	accountand
								and motor	equipment	assets under
								vehicles		construction
Balance brought				470,000							470,000
forward
Additions
Revaluations
Disposals
Transfers *
			Dividends/Inte
			rest
Balance cerned				470,000							470,000
forward
9.2Accumulated		depreciation			and	impairment	provisions
	'*Basis		SLor		RB	SLor RB		SLor RB	SLor RB	SLor RB
	**Rate
Balance brought
forward
Depreciation	charge
for year
Impairment	provisions
Revaluations
Disposals
Transfers*
Balance carried
forward
9.3Net book value
Brought forward				470,000							470,000
Carried forward				470,000							470,000

10.3 A breakdown ofthe income	10.3 A breakdown ofthe income	fro	m	investments	agreeing with SOFA ro	w 803.
Analysis ofinvestments						10.2	10.3
						Market value at	Income from
						year end	Investments	for
							the year
Investment	properties					470,000	33,685
Investments	listed on a recognised	stock		exchange or held in common		661,426	12,176
investment	funds, open ended investment			companies,	unit trusts or other
collective investment schemes
Investments	in subsidiary or connected		undertakings		and companies
Securities	not listed on a recognised	Stock Exchange
Cash held	as part ofthe Investment	portfolio				266,488
Other investments
					Total	1,397,914	45,861

Please complete this note if	Please complete this note if	the chsdty hss any	debto/s	or rs	ments
Analysis ofdebtors				Amounts within	falling due one year		Amounts mors	falling due after than one year
				This year	Last	year	This year		Last year
				E	E					E
Trade debtors
Amounts due	from subsidiary	and associated
undertakings
Other debtors
Prepayments	and accrued income
			Total

				Amounts	falling due	falling due	Amounts	faglng due after	faglng due after
				within	one	year	more	than	one year
				This year	Last year		This year		Last year
						K	E
Loans and overdrafts
Trade creditors
Amounts	due to subsidiary	and associated
undertakings
Other creditors
Accruals	and deferred income
			Total

			Fund					Fund
			balances					balances
			brought	Incoming	Outgoing		Gains and	carried
			forward	resources	msources	Transfers	losses	forward
Fund	names		E	E	E	E	E	K
		TotalFunds