Trustees. Annual Report for the period I Period start date I Period end date From 01 04 To 31 Section A Reference and administration details Charlty name THE ROFEH TRUST Other names charlty is known by NIA Registered charlty numbor (If any) 1077682 Charlty's prlncipal address 44 SOUTHWAY LONDON Postcode NW116SA Names of the charlty trustees who managè the charlty Trustee nam• Offlce (If any) Dates acted if not for whole ear Namo of porson (or body) entltlod toa Int trustee Ifan MR MARTIN CHARLES DUNITZ MRS RUTH NAOMI DUNITZ MR VIVIAN WINEMAN SIR HENRY BERNARD EDER oc MS KATYA BERTHA DUNITZ 10 12 13 14 15 16 17 18 19 20 TAR March 2013
Names of the trustees for the charlty, rf any, (for example. any custodlan trustees) Name Dates acted if not for whole ear Names and addresses of advlsers (Optlonal informatlon) of adviser Name Address Name of chlof executlve or names of senlor staff members (Optional Informatlon) Section B Structure, overnance and mana ement Descrlptlon of tho charlty's trusts Type of governing document It>(]. Iru%t ueÉgU, Golli?Iituiion) TRUST DEED How the charity is constituted TRUST Trustee selection methods APPOINTED BY EXISTING TRUSTEES Additlonal governance Issues (Optlonal Informatlon) You may choose to include additional information, where relevant, about: policies and procedures adopted for the induction and training of trustees; the charity's organisational structure and any wider network with which the charity relationship with any related parties; trustees, consideration of major risks and the system and procedures to manage them. TAR Marth 2013
Section C Ob'ectives and activities TO MAKE GRANTS FOR GENERAL CHARITABLE PURPOSES AND RELIGIOUS ACTIVITIES. Summary ofthe objects of the charlty set out In Its governlng document TO MAKE GRANTS FOR GENERAL CHARITABLE PURPOSES AND RELIGIOUS ACTIVITIES. Summary ofthe maln actlvltla8 undertaken for the publlc beneflt In rolatlon to theso objects (Include withln thls soctlon the statutory declaratlon that trustees have had regard to the guldance Issued by the Charlty Commission on public benefit) TAR March 2013
Additional detalls of objectives and actlvltles (Optional inforniation) You may chooso to include further statements, where relevant, about: policy on grantmaking; policy programme related investment; contribution made by volunteers. TAR March 2013
Section D Achievements and performance TAR March 2013
Section D Summary ofthe main achlevements of the charlty durlng the year Achievements and performance GRANTS MADE DURING THE YEAR FOR GENERAL CHARITABLE PURPOSES AND RELIGIOUS ACTIVITIES. TAR March 2013
Section E Financial review Brlef statement of the charity's policy on reserves TO CONSERVE THE CAPITAL AS FAR AS POSSIBLE TO MAKE DISTRIBUTIONS FROM EACH YEAR'S INCOME. Detalls of any funds materially In deflcit Further flnancial review detalls (Optional Inforniatlon) You may choose to include additional information, where relevant about: the charity's principal sources of funds (including any fundraising)", how expenditure has supported the key objectives of the charity; investment policy and objectives including any ethical investment policy adopted. Section F Other optional information Section G Declaration The trustees declare that they have approved the trustees, report above. Slgned on behalf of tha charity's trustees Signature(s) Full name(s) MR MARTIN CHARLES DUNITZ Positlon (eg Secretary. Chalr, TRUSTEE etc) Date TAR March 2013
Lharity NamL>.' The Rofeh Trust CTriaiity No 1077682 Annual accounts for the eriod Period end dale CC17a Period start date 0110412023 To 3110312024 Section A Statement of financial activities Ro$trl¢tod Unre8tr1ct•d Income fund8 lund8 Recommended catsgorlos by actlvlty Detalls of own analy818 Endowmont Totsl thlg fund8 year Total last year Incomlng resources (Nots 3 Incomlng ro•ourco# Irom goneratod fund• Vc4untsry irto F01 F02 F03 F04 F05 Donations S01 131250 131250 Athltttss for generatlng fuTrJi S02 Inv•stment Inc4Jrr Dividendsllnterest S03 Incomlng ruour¢o¥ from ¢harlt•blo aGtlvlti Oth•r Incomlng rnBourc•• Rental Income sos 34,442 181217 34,442 181217 34,392 111339 Totsl Incomlng resources sc Re8ource8 expgndod (Notes 4-8 Colts of G•n•rntlng Fund• Cost8 of g•neratlry voluntary S07 Fundr#lJlng tradlng eost• SO8 Inve8tm•nt r>)•t8 Bank Char Grants made es S09 542 542 267 Charltabl• actl¥ltO•• S10 179 745 G0MIne• co•t• Administration Othgr r••ourc•8 •xpgnd•d Legal fees Total resources expendgd s13 Net Incomlnty(OUtyolngJ rnsources befijrn transfers S14 S12 2,340 163 175 2,340 163 175 18,042 18,042 72,713 Gross transfers b•tween fund8 S15 N•t In¢omlnW(outgolng) resou9$ befor• otherrecognlsed galns/(losses) s18 Other recognIs galnsl{losses) Gains and Ioss8s on revaluatton of fixed assets frjr the charity'8 own use Gains and losses on investment assets S17 S1B 106,411 106,411 47,748 Net movement in funds s19 Totsl funds brought forward Total funds carrfed fornard s21 124,453 1,320.454 124,453 1,320,454 S20 1,440,915 1320 454 CC17a (Excel) 2511212024
Section B Balance sheet Restricted Income funds Unrestricted funds Endowment Total th18 fund8 year Total la•t year Fixed assets Tangiblo a888ts F01 470,000 F02 F03 F04 470,000 F05 470,000 INot• 9) B01 B02 Investment8 (Note 10) Total fixed 8ss8ts B03 BfA 470,000 Current assets Stock and work In progress Debtorn (Note 111 805 B08 88 Dividend 811nreSt (Short terni) Inv08tmonts Cash at bank and In hand Total current 913,452 913,452 ,455 778,276 806 809 850,454 Creditors: amounts falllng due wlthln one year (Note 12) 610 Net current a88ets/(Ilabilitles) 811 850,454 Total assets less current Ilabllltles B12 1,444,907 1,444,907 1,320,454 Grants mad• Credltor8: amount8 falllng due after one y•ar (Note 12) B13 Provlslon8 for Ilabllltles and charges Ex Net assets Funds of the Charity B1S 1,320,454 B16 1,444,907 1.444,907 1,320,454 B17 Restrfcted Income funds (Note 13 Endowment fund8 (Note 13) 818 819 rotal funds B20 1,320,454 Signed by one or two trustees on behalf of all the trustees Signature Print Name Date of oval Martin C Dunitz CC17a (Excel) 2511212024
Section C Notes to the accounts Note 1 Basls of preparatlon Thls sectlon should be completed by all charltlu. 1.1 Basis of accountlng These accounts hav8 been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with: Accounting and Re orting by Charities - Statement of Recomm8nd8d Practice (SORP 2005); and with. Accounting Standards; Financial Reporting Standards for Smaller Enterprises {FRSSE); or and with the Charities Act. exce t for the foll¢)win Glvé detalls In thls box If a dlfferent standord has been followed. -Tith as appropriate.. 11 all Televanl di8dosures shown in the pac* have been given then pl8a8e tick ko)unllno Standards": rf di8do8ures complet¢d in Ihe8e 8¢coun18 have been resliicted to those required by Ihe FRSSE, then please lick 'Flnancial Reporting Standards for Smaller Entsrprises {FRSSEI'. ** - If no departur from the chosen standard6 have been made then dèl8t8 these words,. oth8rwi8e give delall8 of any changes in the boxes. 1.2 Change In ba818 of accountlng The has been no change to the accounting policles (valuation rules and methods of accounting) Since last year {5 excepi for th8 following). Glve dotalls In thls box of any materlal changes that have been made. S if no changes have boen made to aGG¥Junting policies then d8lote Ihe8e words. 1.3 Change8 to prevlou8 account8 No changes have been made to accounts for previous years (55 except for the following). Glve detalls In this box of any materlal changes that hav• been made. 55 if no ch8nges have been made to accounts for previous periods then de18te these words. CC178 (Excel) 2511212024
Section C Notes to the accounts Icontl Note 2 AcGountlng pollcles This standardlist ofaccountlngpo1lc1 has bèen appliadby th• ehartty axe•pt forthos& del•t8d. diff•r•nt or addltlonalpollcy has l)eon adopted then thls Is detalled In th• box below. INCOMING RESOURCES Recoonltlon of Incomlng These affj included In the Statement of Finan¢ial Activitigs (SOFA) when.. the charity becomes entitled lo the resources,. the trustees afe virtualSy certain Ih¢v will receive the re¥ource8,' 8NI the monetary value Can be measured with sufficient rellability. Where incoming resources have iel8led eXFendIlu las wrth fundraising or contract Incom9} tho incoming resources and related expendiluro 8r8 reported gross in the SOFA. Gian18 and donations are onty included in the SOFA when the ¢harty has uncondf(lonal enliil8ment lo the resourc6S. In¢oming resour¢8s Ythh rnlat•d èxpendlture Grants and donatlon• Tax r•cl•lms on donotlon¥ and glfts Contr•ctu•l Income and perfomi•nce relatsd ornnts Div4d•nd8llntsresl This 18 onty includod in the SOFA once the rtslatad goods or Service8 ha been dellverad. Glfts In klnd G1ft8 in kind aré 4¢count•d for al A rea80n8blo o$timal8 of their value to tho charty or11 amount actualty reallsed. Glfts in kind for sak8 or dl8lribullon are Included In the accounts #s glfts onty when 80kl or distribut by the Ghartty. GNt8 In klnd for use by th8 charlty are Includ&J In th8 SOFA as Incoming re80urces when receivabl8. Thase are onty includod In inGomlrrfJ re80urc98 Iwilh an equlvalenl 8mounl In re8our¢es expended) where the benefft lo the charity is re880nably quantifiable, measur8ble and m8lerial. Th8 value pl8ced on Ih88e re80urces Is the estknaled value lo the charity of the 88rvi¢8 or f8ciIty wgiv•d. valuo of any voluntary help racelved Is not Included In th8 occounls but18 degcrlb8d In the IfU8tee$' annual r¢port. Th18 1$ In¢ludeLI In the ac¢ounts wn rec8lvabb. Inv•8tm•Trt galn• and Thls includes any gain or1088 on the slle of inve$lmenl8 and Any gain or10s8 resulting from revaluing inveslmonts to market value al tha end of th8 ye4r. OonAt•d 8•r¥lc•• •nd lacllltlol Volunts•r h•lp Inv••tm•nt InGom• EXPENDITURE AND LIABILITIES Llablllty r•cognttlon Liabilrties are racogni8•d #s Boon •8 th•re18 a *al or ¢onstructe oblvJAlitin wmmttlirvJ tho ch8rtty to pay out resour¢a8. Sundry Expens Govwn•nGO CO8t• Grants wlth wrfomion¢• condltlon• Where the charlty g89 8 gTanl wlih condlllons for Its payment 1ft9 a speciflc level of 8eNlce or oulput to be provided, such grants are only reGogn18ed In th& SOFA once the recipbnt of the grant has provided the specth¢d or oulpul. The8• are only recognised in the accounts when a commitment has tthn made and there are no conditions to be m81 relating lo the grant which rgmain in the control of the Gharily. Support costs include central functions and have been allocated lo activity cost calegort•8 on ba8is consistent with the use of resources. gg allocating property cos18 by floor areas. or per capila, ylaff co818 by the lirng spent and other costs by their usage. Grants payable wlthout p8rf0rn1oncè condltSon• Support Caqts ASSETS Tanglblg flxed x8•ts for u•• These are captt81i$gd if they can used for more than ¢)ne year. Ind cost 01 bast £500. TIW by charlty are valued al cost or a reasonable valuo on receipt. Inv•stmonts Inve8tmenl$ quote(l on a recognised stock exchange are valued at market value at the year end. Other investment assets 8re included at trustees, best eslimale of market value. Stock8 and work In progrom These are valued at the lower of cost or market value. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE CC17a (EX1> 25112r2024
Section C Notes to the accounts Icontl Note 3 Analy818 of Ineoming rn8ources Incoming r&wur¢e8 may be further analysed if thls would help the reader of the accounts. Thi8 year Last year Voluntary Income Donations 131,250 Dlvldend8llnterest 131,250 82.500 Actlvltl08 for genèrntlng funds Rental Income Other Income 34.442 Total Invo8tment Incom• Dividends and Interest 15,525 14.447 Total Incomlng reUrceS from charitable a¢tlvltle8 Totsl CC17a (Excell 2511212024
Section C Notes to the accounts (cont) Note 4 Analysls of re8ource8 oxpended ResourG08 exponded may be further analysed if this would help the reader of the accounts. This year Last year Anal 818 C08ts of ggneratlng voluntary Income Dlvldend8llntsre8t Fundralslng tradlng Coqts Total Invethant managemgnt co•t8 Charges repaidl paid 542 267 Totsl 542 267 Charltablo actlvftle8 Grants made 155 363 179 745 Total 155.363 179,745 Governance costs Administration Cosls 4.040 Total 4,930 4,040 CC17a (Excel) 2511212024
Section C Notes to the accounts {contl Nots5 Support Costs Please complat• thls note If tho charity ha8 analysed Its expon•e8 using actlvity categorlgs and ha• support cost& Fundralslng actlvlty Charltsbl• A¢tlvlty Govornanca Activlty Total Cost Su ort C08t Total Nots6 8.1 Tru•tse oxpen• Please pmvlde detalls of the amount of any p8ym•nt orrnlmbursemont of Out-po¢k upon8 md• to trustees or to thlrd partlos for expensgs Incurred by trust. If no 8xp8n8•8 w•rn pald, please enter 'None' In the approprlate box(0s). Datall8 of certaln Itam• of expendltur• Th18 year Last year Number of tru8tea8 who woro pald expon808 Nature of the expen8e• Total amount pald 6.2 F088 for examlnatlon or audlt of the account8 Pleaso provlda detalls of the amountpald for any statutory extemal scrutiny olaccounts and other 8eThlces provlded by your Independent examlner or auditor. If nothing wa8 paidplease enter NONE In the appmprtat• box(osJ. Th18 year Last year Independgnt examlnerfs or auditors, f008 for reportlng on tho accounts Other fee8 (for example: advice, ¢on8ultancy, accountancy 8ervice8) paid to the independent oxaminer or audltor CC17a (EX1) 2511212024
Sectioii C Notes to the accoLints (cont Not• 7 Pald employee8 Please completo thls note M tha charlty ha8 any employees. 7.1 Staff Cost8 This year La8t year Gros3 wages, salarfe8 and beneflts In klnd Employerf8 Natlonal In8urance costs Pen81on costs Total Staff c08ts 7.2 Average numbor of full-tlmo oqulvalont employe08 In tho y•ar The part• of tho ¢h4rfty In whl¢h the employ•oo work Thi8 year Number Last yr Number Totsl 7.3 Defined contrlbutlon pon8lon Schoma Pleasa ¢omploto 114 deflnad ¢ontrlbutlon Brfef detsll• of the 8chemo enslon scheme 18 0 ernted. Th18 year Last year Th• Gost8 of th• schem¢ to th8 charlty for th• year The amount of any contrlbutlons outstandlng at th? year ond Tho amount ol any contrlbutlons propald at th• year end CC17a {Excell 2511212024
Section C Notes to the accounts Icontl Nots8 Grantmaklng Please complot• thls note If the cha17ty made any grants or donation8 which in aggregate fomi a materlal part of the charitable actlvltlas undertaken. 8.1 Total value of grants Grants to Institutlons Total amount £ Grants to Indlvlduals Total amount £ Pur ose for whlch rants made Charitable Activities Total 155.363 .1 Grantmaklng ¢ost8 If the charlty's accounts are prepared on the "actlvlty basls" please glve detalls of any support cost assoclatad wlth grantmaklng. Please entsr "Nll" M the charlty do not identlfy and/or allocate support costs. Support costs of grantmaklng 8.3 Grants made to In8tltutlons Ir the eharlty has made grants to particular institutlons that are materlal In the context of its grantmaklng please glve detalls of the Instltutlon supportedi purpose of the grant and total paid to each Institutlon Ilsted. Sufflclent Infom?ation should be given to pmvlde a reasonable understanding of the range of Institutlons su orted. Names of Instltutlons Grant8 made Total amount of rants ald £ Total grants to instltutlons CC17a (Excell 2511212024
Section C Notes to the accounts (conti Not8 9 Tanglble flxod assets Please complot• thls note rf the charity has any tanglble assets 9.1 Cost or valuallon Freehold land & bulldlngs other land & bulldlng8 Plan( m•chlnery and motor v•hiclo• Flxturn•. fitting8 and equipment Paym•nts on ac¢ountand a88ets under ¢on¥trucllon Total Balance brought forward Additions Revaluations Disposals Transfers ' Balance carried fovward 470,000 470,CKIO 470,000 470.000 9.2 Accumulated deproclatlon and Impalmi•nt provlslon• '8asl8 SLorRB SLorRB SLorRB SLorRB SLorRB Balance brought fOard Depreciatlon charge for year Impaimient provi8lons Revaluations Disposals Transfer8" Balanc8 carried forward 9.3 Net book value Brought foryiard Carried fon•vard 470.000 470,000 470,000 470.C(¢O 9.4 Revaluallon If any fixed assets have been revaluedplea8e give detalls of the valuer and method of valuation Tho 7ransfe. row is for movements betwe8n fixad ass8t catagories. ' Pleas8 indicate the method of depreciation by deleting the method not applicable (SL = straight ling.. RB = reducing balancé). Also please indicate the 10 of depreciation.. forstraight line, what is the anticipated life of the asset (in years)," forreducing balance, what is the peOntage annual deduction. CC17a IExc81) 10 2511212024
Section C Notes to the accounts (cont) Note 10 Inveslment assets Please complet• thls note if the charity ha8 any Investment assets. 10.1 Fixed a88ets investments Carying (market) value at beginning of year Add: additions to investments at Cost Le88: disposals at carrying value Addl(deduct): net gainl(Ios8) on revaluatlon Carrying (market) value at end of year Please provlde below.. 10.2 A breakdown of the market values of Investments shown above agrealng wlth the balanrA sheot row BO3. 10.3 A brnakdown of tho Income from Inv•8tmonta agr••lng wlth SOFA row SO3. Analy818 of Inve8tments 10.2 Markot valuo at year end 10.3 Income from Inv08tmonts for th• y•4r Investment propertles Inve8tm•nts Ilsted on a recognl8od Stock •xchange or held In common Investment funds. open endad Inv08tmont companlos. unlt tru8ts or othor collectlve Investment schemes Inv08tment8 In subsldlary or connoctod undortaklng• and companles S6curltles not Ilsted on a recognl8•d Stock Exchang8 Ca8h hold a8 part of the Investment portfollo Othor Inveslmonts 470.000 34,442 913,452 15,525 61,455 Total 1,444,907 49.967 10.4 Materlal Inve8tment holdlng8 If any slngle investment is materfal In temis of Its value (for example r•pre8ents more than 5 per cent of tho valuo of tho charity's total Invostments) please provid• detslls. Investment Propety Invostment h8ld Markot Value £470,000 CC17a (Excell 11 2511212024
Section C Notes to the accounts (contl Note11 Debtor8 and prepayments Please ¢onry)lete th18 note If tho charlty has any dobtors or Analy818 of debtorn Amounts falling due wlthln one ear Th18 year La•t year Amounts falling due after morn than one year Th18 yoar Last year Trado d8btor8 Amount8 duo from 8ub8ldlary and a•soclatad undortaklng• Othèr debtor• Prepayment8 and accrued Income 88.0 Total Note 12 Crodltorn and accruals Pleas• complot• thls noto ff th• charfty ha8 any CredIt¢ ora¢¢rual8. 12.1 Analy818 of credltor8 Amounts falllng duo wlthln one year Th1• year Last year Amount8 falllng due after more than ono year Th18 year Last year Loan8 and overdraft• Trade creditor• Amounts duo to 8ub•ldlary and a••oclated undertaklng8 Other credltor8 Accrual• and def•rred Incom• Total 12.2 Securlty over assets If any loan, overdraft or other crnditor holds a chary• or other $ecurlty over any a8s0ts of the charty please provlde details. CC17a (Ex¢811 12 2511212024
Section C Notes to the accounts Icontl Notg 13 Endowment and rostricted income funds Please complete thls section if the charity has any endowment or restrlcted Income funds. 13.1 Fund8 held Ploage glve a brief dCrIptIon of any of the followlng tyy of fund8 hold by tho charity: pefflianent ondowmont fund8 IPEI; expendable éndowment funds (EE); and rostrlcted Income fund8, including Speclal tru•t•, of the charfty (R). Fund Name Type PE, EE orR Purpo•• and Re8trlctlon• 13.2 Movements of major funds Plea80 glve d&tails of the MOVants of th• m41or funds summarls•d In th• rnstrlct8d and •ndowmwt columns of the Statoment of Flnanclal ActIvItl. un balance8 brought forward un balan¢0• carrled forward InGomlng rn•ourc08 Outgolng Galn8 and lo# resourc Transfern Fund name8 Totsl Fund8 13.3 Tran8f•rn between fund8 PIMse glve details of any transfers balwoen funds. From Fund (Namel To Fund (Name) Reason Amount CC178 {Excel) 13 2511212024
Section C Notes to the accounts {cont) Note 14 Transactions with related parties If the charlty has any trnnsactions with related parties (other than the trustee expenses explained in note 6) detalls of such transactlons should bo provlded In thls noto. If thern arg no transactlons to rèport. please enter"None- In the relevant boxes. 14.1 Ramuneratlon and ben•fit8 Please glve the amount of, and legal authorlty for, any rnmunératlon or other b¢neflts pald to a trusta• or other relatedpartles by the charlty or any institution or company connected wlth it. Name of tru8tee or Gonnected party Legal authorlty (eg order, governlng document) Amounts paid or benefit valu• Th18 year Last ygar 14.2 Loans Please glve detalls of and amounts owlng to or fmm the ¢hartty's trust or other relat•d parti•s by the charfty at the year end. Name of trustee or connected party Amount owlng Thls year Last year Logal authorlty Due to trustees and related partl98 Due from tru8ts08 and related partles 14.3 Othor tran8actlon(•) wfth tru¥tg98 or related partles Please give detalls of any transactlon undertaken by (or on behalf OQ the ¢harlty In whlch a trustee or related party has a matenal Interns£ Name of the trustee or related pa Relatlonshlp to charl Descrlptlon of the transactionls This y•ar Last year CC17a (Excel) 14 2511212024
Section C Notes to the accounts (cont) Note 15 Additional Disclosures The followlng are slgnlflcant matters which are not covered In other notes and need to be Included to provide a proper understsndlng of the accounts. If there is insufficient room here, please add a separate sheet. CC17a (EX1) 15 2511212024
Independent examiner's report on the accounts FOR ENGLAND ANO WALES Section,.A Independent Examiner's Report Report to the trustaesj members of THE ROFEH TRUST On accoJnLS for 31 MARCH 2024 Charity no (if any) 1077882 ended Set out on page* I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended Responslbllities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below ") in connection with the examination which gives me cause to believe that in, any material respect: accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to ivhich attention should be drawn in order to enable a proper understanding of the accounts to be reached. Please delete the words in the brackets if they do not apply. Independent examiner's statement Slgned: Date: Name: P TANNA (MAGUS CHARTERED ACCOUNTANTS) Relevant professional qualification(s) or body (if any): INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES Address: 134 BUCKINGHAM PALACE ROAD LONDON ' SW1W 9SA IER October 2018
Se¢tion B. ..Jlisclosure.: Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here bripf dptails of I any items that the examiner wishes to disclose. IER October 2018