CHARITY COMMISSION From Section A Trustees' Annual Report for the period Period start date Period end date Day Month 01 04 Year 2024 Day To 31 Month 03 Year 2025 Reference and administration details Charity name THE ROFEH TRUST Other names charity is known by N/A Registered charity number (if any) 1077682 Charity's principal address 44 SOUTHWAY LONDON Postcode NW11 6SA Names of the charity trustees who manage the charity Trustee name Office (if any) 1 MRMARTIN CHARLES DUNITZ 2 MRS RUTH NAOMI DUNITZ 3 MR VIVIAN WINEMAN SIR HENRY 4 BERNARD EDER QC 5 MS KATYA BERTHA DUNITZ Bear acted If not for whole 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Name of person (or body) entitled to appoint trustee (if any) TAR 1 March 2013
Names of the trustees for the charity, if any, (for example, any custodian trustees) Name Dates acted if not for whole year Names and addresses of advisers (Optional information) Type of adviser Name Address Name of chief executive or names of senior staff members (Optional information) Section B Structure, governance and management Description of the charity's trusts Type of governing document TRUST DEED (eg. trust deed, constitution) How the charity is constituted (eg. trust, association, company) TRUST Trustee selection methods (eg. appointed by, elected by APPOINTED BY EXISTING TRUSTEES Additional governance issues (Optional information) ou may choose to includ dational intormation, wher 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 works; • relationship with any related parties; • trustees' consideration of major risks and the system and procedures to manage them. TAR 2 March 2013
Section C Objectives and activities TO MAKE GRANTS FOR GENERAL CHARITABLE PURPOSES AND Summary of the objects of the RELIGIOUS ACTIVITIES. charity set out in its governing document TO MAKE GRANTS FOR GENERAL CHARITABLE PURPOSES AND RELIGIOUS ACTIVITIES. Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance is meission on public TAR 3 March 2013
Additional details of objectives and activities (Optional information) You may choose to include further statements, where relevant, about: • policy on grantmaking; • policy programme related investment; • contribution made by volunteers. TAR 4 March 2013
Section D Achievements and performance TAR 5 March 2013
Section D Summary of the main achievements of the charity during the year Achievements and performance GRANTS MADE DURING THE YEAR FOR GENERAL CHARITABLE PURPOSES AND RELIGIOUS ACTIVITIES. TAR 6 March 2013
Section E Brief statement of the charity's policy on reserves Financial review TO CONSERVE THE CAPITAL AS FAR AS POSSIBLE TO MAKE DISTRIBUTIONS FROM EACH YEAR'S INCOME. Details of any funds materially in deficit Further financial review details (Optional information) 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. Signed on behalf of the charity's trustees Signatures) Full name(s) MR MARTIN CHARLES DUNITZ Position (eg Secretary, Chair, TRUSTEE etc Date 11/12/25 TAR 7 March 2013
Charity Name: The Rofeh Trust Charity No CHARITY COMMISSION (if any) 1077682 Annual accounts for the period CC17a Period start date 01/04/2024| To Period end date 31/03/2025 Section A Statement of financial activities Restricted Recommended categories by activity Details of own analysis Unrestricted linends Endunment Total this Totallast funds € Incoming resources (Note 3) € F01 F02 F03 Incoming resources from F04 F05 generated funds Voluntary income Donations S01 106,250 106,250 131,250 Activities for generating funds S02 Investment income Dividends/Interest so3 22,131 Incoming assures from 22,131 15,525 S04 Other incoming resources Rental Income S05 Total incoming resources S06 - 38,616 166,997 38.616 166,997 34,442 181,217 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Fundraising trading costs S08 Investment management costs Bank Charges Charitable activities S09 Grants made S10 Governance costs Administration S11 535 156,832 7,049 535 156,832 7,049 542 155,363 4,930 Other resources expended Legal fees S12 Total resources expended S13 164,416 164,416 2,340 163,175 Net incoming/(outgoing) resources before transfers S14 2,581 2,581 18,042 S15 Gross transfers between funds Net Incoming/(outgoing) resources before other recognised gains/(losses) S16 Other recognised gains/(losses) Gains and losses on revaluation of fixed asset: or the charity's own use S17 Gains and losses on investment assets S18 Net movement in funds s19 Total funds brought forward s20 Total funds carried forward S21 2,581 11,725 14,306 1,444,907 1,459,213 2,581 11,725 14,306 1,444,907 1,459,213 18,042 106,411 124,453 1,320,454 1,444,907 CC17a (Excel) 1 10/09/2025
Section B Fixed assets Tangible assets (Note 9) B01 Investments (Note 10) B02 B03 Total fixed assets B04 Current assets Stock and work in progress Debtors (Note 11) (Short term) investments Cash at bank and in hand Total current assets B05 B06 Dividend s/Interes B08 B09 Creditors: amounts falling due within one year (Note 12) B10 Net current assets/(liabilities) B11 Total assets less current liabilities B12 Grants made Creditors: amounts falling due after one year (Note 12) B13 Provisions for liabilities and charges dry Expen Net assets B15 Funds of the Charity Restricted income funds (Note 13) Endowment funds (Note 13) B16 B17 B18 B19 Total funds B20 Signed by one or two trustees on behalf of all the trustees Balance sheet Unrestricted funds F01 470,000 470,000 Restricted income funds F02 Endowment funds € F03 Total this year € F04 470,000 Total last year € F05 470,000 470,000 470,000 924,026 65,187 989,213 924,026 65,187 989,213 913,452 61,455 974,907 989,213 1,459,213 989,213 1,459,213 974,907 1,444,907 1,459,213 1,459,213 1,459,213 1,459,213 1,444.907 1,444,907 1,459,213 Signature Morit -1,459,213 1,444,907 Print Name Martin C Dunitz Date of approval 11/12/25 CC17a (Excel) 2 10/09/2025
Section C Notes to the accounts Note 1 Basis of preparation This section should be completed by all charities. 1.1 Basis of accounting These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with: • Accounting and Reporting by Charities - Statement of Recommended Practice (SORP 2005); • and with Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE); • and with the Charities Act. (** except for the following] Give details in this box if a different standard has been followed. * -Tick as appropriate: • if all relevant disclosures shown in the pack have been given then please tick "Accounting Standards"; • if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick "Financial Reporting Standards for Smaller Enterprises (FRSSE)". ** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes. 1.2 Change in basis of accounting There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (S except for the following). Give details in this box of any material changes that have been made. § if no changes have been made to accounting policies then delete these words. 1.3 Changes to previous accounts No changes have been made to accounts for previous years (§§ except for the following). Give details in this box of any material changes that have been made. §s if no changes have been made to accounts for previous periods then delete these words. CC17a (Excel) 3 10/09/2025
Section C Notes to the accounts (cont) Note 2 Accounting policies This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below. INCOMING RESOURCES Recognition of incoming These are included in the Statement of Financial Activities (SoFA) when: resources 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 related expenditure Grants and donations Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA. Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. Tax reclaims on donations and gifts Contractual income and performance related grants Gifts in kind Dividends/Interest This is only included in the SoFA once the related goods or services have been delivered. Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind 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 the SoFA as incoming resources when receivable. Donated services and facilities These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report. Investment income This is included in the accounts when receivable. Investment gains and losses This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Governance costs Sundry Expenses Grants with performance conditions Grants payable without erformance conditions Support Cost Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. hese are only recognised in the accounts when a commitment has been made and there ar o conditions to be met relating to the grant which remain in the control of the charit Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. ASSETS Tanhile fixed assets for use These are ail or easonal vale forepthan one yor, and ost at least 28500. They Investments vestments quoted on a recognised stock exchange are valued at market value at the ye nd. Other investment assets are included at trustees' best estimate of market value Stocks and work in progress These are valued at the lower of cost or market value. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE CC17a (Excel) 4 10/09/2025
Section C Note 3 Notes to the accounts Analysis of incoming resources Incoming resources may be further analysed if this would help the reader of the accounts. Analysis Voluntary income Donations Dividends/Interest Activities for generating funds Rental Income Other Income This year E 106,2501 : 106,260 38,616 TotalL Investment income Dividends and Interest 22,131 Total 22.131 Incoming resources from charitable activities Total CC17a (Excel) 5 (cont) Last year 131,250 131,250 34,442 34,442 15,525 15,525 10/09/2025
Section C Note 4 Notes to the accounts Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts. Analysis This year € Costs of generating voluntary income Dividends/Interest Fundraising trading costs : Total Investment management costs Charges repaid/ paid Total Charitable activities Grants made 535 - 535 156,832| Total Governance costs Administration Costs Total 156,832 7.049 7,049 CC17a (Excel) 6 (cont) Last year € 542 542 155,363 155,363 4,930 4,930 10/09/2025
Section C Notes to the accounts Note 5 Support Costs Please complete this note if the charity has analysed its expenses using activity categories and has support costs. (cont) Fundraising activity Charitable Activity Governance Activity Total Cost Support cost type Total .... - Note 6 Details of certain items of expenditure 6.1 Trustee expenses Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter 'None' in the appropriate boxes). This year Last year Number of trustees who were paid expenses Nature of the expenses Total amount paid 6.2 Fees for examination or audit of the accounts Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate boxes). This year Last year € Independent examiner's or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor CC17a (Excel) 7 10/09/2025
Section C Note 7 Notes to the accounts Paid employees Please complete this note if the charity has any employees. 7.1 Staff Costs Gross wages, salaries and benefits in kind Employer's National Insurance costs Pension costs Total staff costs 7.2 Average number of full-time equivalent employees in the year The parts of the charity in which the Fundraising employees work Charitable Activities Governance Other Total 7.3 Defined contribution pension scheme Please complete if a defined contribution pension scheme is operated. Brief details of the scheme The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end CC17a (Excel) 8 This year € - This year Number This year (cont) Last year ... Last year Number : : Last year € 10/09/2025
Section C Notes to the accounts (cont) Note 8 Grantmaking Please complete this note if the charity made any grants or donations which in aggregate form a materia part of the charitable activities undertaken. 8.1 Total value of grants Purpose for which grants made Charitable Activities Total Grants to institutions Total amount E 156,832 ..... 156,832 Grants to individuals Total amount € 8.1 Grantmaking costs If the charity's accounts are prepared on the "activity basis" please give details of any support cost associated with grantmaking. Please enter "Nil" if the charity does not identify and/or allocate support Support costs of grantmaking € 8.3 Grants made to institutions If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported. Names of institutions Grants made Total amount of grants paid E - Total grants to institutions CC17a (Excel) 9 10/09/2025
Section C Notes to the accounts Note 9 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 9.1 Cost or valuation Freehold land Other land & Plant, Fixtures, & buildings buildings machinery and fittings and Payments on account and motor vehicles equipment assets under construction € 470,000 € - - (cont) Total Balance brought forward Additions Revaluations Disposals Transfers * Balance carried forward - : - 9.2 Accumulated depreciation and impairment provisions *Basis SL or RB SL or RB SL or RB ** Rate SL or RB SL or RB Balance brought forward Depreciation charge for year Impairment provisions Revaluations Disposals Transfers Balance carried forward - - - - - 9.3 Net book value Brought forward Carried forward 470,000 470,000 9.4 Revaluation If any fixed assets have been revalued please give details of the valuer and method of valuation 470,000 470,000 470,000 70.00 * The "transfers" row is for movements between fixed asset categories. ** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction. CC17a (Excel) 10 10/09/2025
Section C Notes to the accounts Note 10 Investment assets Please complete this note if the charity has any investment assets. 10.1 Fixed assets investments (cont) € Carrying (market) value at beginning of year Add: additions to investments at cost Less: disposals at carrying value Add/(deduct): net gain/(loss) on revaluation Carrying (market) value at end of year - - - Please provide below: 10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03. 10.3 A breakdown of the income from investments agreeing with SOFA row S03. Analysis of investments 10.2 10.3 Market value at Income from year end investments for the year 470,000 € 38,616 924,026 22,131 Investment properties Investments listed on a recognised stock exchange or held in common 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 of the investment portfolio Other investments Total 65,187 1,459,213 60,747 10.4 Material investment holdings If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity's total investments) please provide details. Investment held Investment Property Market Value £470,000 CC17a (Excel) 10/09/2025
Section C Notes to the accounts Note 11 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments Analysis of debtors Amounts falling due within one year This yearLast year € (cont) Amounts falling due after more than one year This yearLast year Trade debtors Amounts due from subsidiary and associated undertakings Other debtors Prepayments and accrued income - Total Note 12 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors Amounts falling due within one year This year Last year € Amounts falling due after more than one year This year Last year Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Other creditors Accruals and deferred income Total 12.2 Security over assets If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details. CC17a (Excel) 12 10/09/2025
Section C Notes to the accounts Note 13 Endowment and restricted income funds Please complete this section if the charity has any endowment or restricted income funds. 13.1 Funds held Please give a brief description of any of the following type of funds held by the charity: permanent endowment funds (PE); expendable endowment funds (EE); and • restricted income funds, including special trusts, of the charity (R). Fund Name Type PE, EE or R Purpose and Restrictions (cont) 13.2 Movements of major funds Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities. Fund balances brought forward Incoming resources Outgoing resources Transfers Fund names € Gains and losses € Fund balances carried forward - .... - Total Funds 13.3 Transfers between funds Please give details of any transfers between funds. From Fund (Name) To Fund (Name) Reason Amount CC17a (Excel) 13 10/09/2025
Section C Notes to the accounts (cont) Note 14 Transactions with related parties If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter "None" in the relevant boxes. 14.1 Remuneration and benefits Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it. Name of trustee or connected party Legal authority (eg order, governing document) Amounts paid or benefit value This year Last year 14.2 Loans Please give details of and amounts owing to or from the charity's trustees or other related parties by the charity at the year end. Name of trustee or connected party Legal authority Amount owing This year Last year € Due to trustees and related parties Due from trustees and related parties 14.3 Other transaction(s) with trustees or related parties Please give details of any transaction undertaken by (or on behalf of the charity in which a trustee or related party has a material interest. Name of the trustee Relationship to or related party charity Description of the transactions) This year € Last year CC17a (Excel) 14 10/09/2025
Section C Notes to the accounts (cont) Note 15 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet. CC17a (Excel) 15 10/09/2025
CHARITY COMMISSION Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees/ members of On accounts for the year ended Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner's statement Independent examiner's statement Signed: Name: Charity Name THE ROFEH TRUST 31 MARCH 2025 Charity no (if any) 1077682 (remember to include the page numbers of additional sheets) The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: • examine the accounts under section 145 of the Charities Act, • to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and • to state whether particular matters have come to my attention. My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view and the report is limited to those matters set out in the statement below. In connection with my examination, no matter has come to my attention (other than that disclosed below *) 1. which gives me reasonable cause to believe that in, any material respect, the requirements: • to keep accounting records in accordance with section 130 of the Charities Act; and • to prepare accounts which accord with the accounting records anc comply with the accounting requirements of the Charities Act have not been met; or . to which, in my opinion, attention should be drawn in order to enable roper understanding of the accounts to be reache * Please delete the words in the brackets if they do not apply. Date: 1/12/2025 P TANNA (MAGUS CHARTERED ACCOUNTANTS) Relevant professional INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES qualification(s) or body (if any): Address: 134 BUCKINGHAM PALACE ROAD IER March 2012
Section B LONDON SW1W 9SA Disclosure Only complete if the examiner needs to highlight material problems. 2 March 2012
Give here brief details of any items that the examiner wishes to disclose. lER 3 March 2012