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)
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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)
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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)
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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)
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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)
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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