REGISTERED CHARITY NUMBER: 1084065
THE MANOUKIAN CHARITABLE FOUNDATION
FI￿￿￿¢7￿] Statements for thèY¢8r Ended 31 D¢¢embtr 2023
X¢inadin Audit Limited
(%aLicred AccounianLs 8nd Statutory Auditots
Ni8hiingale House
46-48 East Street
EpsDm
Surrcy
KT17 IHQ

THE MANOUKIAN CHARITABLE FOUNDATION
Colltents of the Fi•aD£ixl Statements
for th£ ytartttdtd 31 DecembEr 201J
Page
Report otthe Troste
I to 3
Rtport of th¢ lJdepeMdentAuditor8
4 to 6
Stste￿rDt of F￿a￿CIal Actlvltks
BwlRllee Sheet
C8sb Flow Stwtement
Notrs tD tbe C8sh Flow St&temeDt
io
Notss tD thè FIth2nti￿ Statth¢llts
11 to 16
Dttslled Ststemtntfjf Flnon¢i#lA¢tivitirs
17

THE MANOiJXJAN CHARTfABLE FOUNDATION
Rtport of the Trn5tee5
for tht year ¢nded 31 Dett￿bEr 2023
The (rustees prGsent their TEPDrt with the flljattcigl ststements of the tharity for thB y￿r ended 31 Deotmb¢r 2021. The
tswstee5 h&ve &doptoa the provibi0Ths Df Accounting and Repoi*ing by Charities.. Ststement of R￿}m￿cDdcd PFactice
Applicablc (o charities preparing their ac￿Unts in accordat2¢¢ with the FittaDciAI RqM)rtinB Stand8tt1 appli¢&bl¢ in the UK
and Republic of ItEland (FRS 102) leffeclive l J8nu4Ty 2019).
QBJEcrtVES AND AcfIviTIFS
Obthe¢tiYes gittt$
The Dbjects of fhe etharity are th¢ promotion of geneTa] eharitrdble purposes" the TIiistEe5 8iV¢ twlioular emplwi5 to
projrtts with ￿edIcal, educ2tion31 or ¢uliuTal aspects and those that ielatB to Amxnian matter& aIthou¥h they Consider
applicatiotll tor other choritsblepurpose3. This policy is r¢ficcte<S in the type and level 0rdon￿l0￿ a5 di5c105ed in note 4
theAccounL8.
Grant￿akIllg
Requests forBr8nts ar¢ recdved through Jxrsonal CDntsctsofthe SettIoJ' and the Tru5tCCS.
A5 5tatd abDve. application3 are cvnsidcted on thc basis Df wlwh¢r they meet the gencral aims of the FO￿￿ation and the
ature of the project eon¢erned. The Founddtion wlll consitsprovidin£ ￿$￿tance to projeds thal may bc partIy funded by
othcTs if thi5 will ¢￿able the project to Proceed. The Tjustees hav¢ tended Its 8iVE ￿ater consideration to ¢ducationaI.
¢nvironmeTLtal and cultwal proj*ts aswell those which intended to iEli¢ve povttty. illn￿3 and sufferirtg.
ACIIIKVEMENI AND PERFORMANCE
The cbaTtty received grants of £1.150J60 (2022.. £1 JI 1,308) in the year. the ye&r £1,448.18112022.. U40.291) of
grants find tblldtion5 to other charities and good cause5 were made. The Th15tccs contirtue tD.Eed( to rnaintain a low Cost
r4ti0 within the Charity.
Donations and 8r8nts made be broken down 85 fol&)ws'.
Soci81 Scrviccs Relief
Envtro]]TheJrt31
R611￿Ou5
Mcdical Kesearch Ènd
EduMtio]J
618,925
50D,000
106269
90.821
132,166
FINANCIAL IiKVII4W
Invt4tment polity Artd abJettivtS
The TrounthtiDn ha5 r¢ceived for its gcncrai tharitable purposes, which it has &lloc81fy1 ¢0 gcnrral and tsi8nat¢d
fund5 ynd hHs disbuLE&4 these througknut th¢ year.
GiveTh CUiTettt low inter¢st rates. the Tr]$t¢es hAve takeA th¢ Yiew thel there WDuld be no nmterial bcnefit in maintèittittg
spore iesouw on d¢posi4 atid therefore foT administrative eH5¢, all hdd Oll eiiIrent accoujrt pending
disbursemsnt.
The TnLStee5 xnlend to PUTSU¢ sinilar poliles with Yes￿ to m¥king in 2￿24 and do not 8ntyÉipat¢ aThy si8nlfirant
devl&tion in the pattern Of doaotiot)s.
Pdge I

THE MANouiaAN CHAtUTABLE FOUNDATION
Reptsrt of ¢h¢ Trustees
for the year ended 31 Deccmber 2023
STRUCTURE. GOVERNANCE AND MANAGEMENT
GovorDiDg documtDt
The ￿￿OUkion Chgfitabl¢ Four)dAtion i5 constituted undet a ttvst deed dated 8th 201MI artd is are￿stEr2d Charity no
1084065. Over the y¢aT5 the Charity ha5 received gifis from souices associated with the M4nowki9m Family arÈd does not
actively fulldroise fi￿mthi￿P4rt7s5.
The Trustees have refrLYed to the 8uidance contained in the Charity Commission's gthdallc¢ on public benefft when
reviewing our &ims and obje¢tive5 in plat￿l￿g OLW ￿tUre activiiies.
The Th￿ttr8 who have 5ervcd durin8 the year and those whD are currurtly in offi¢¢ are set out b¢tow. The initial Trllstees
were appointed by the Settloi Hnd any 8ubs¢quent appointments @re made by th¢ Trustccs. There ts ntr set periad for which
theThistees are du¢ to The Trustees mett at least On(x￿r y¢aL'. and decide fyny motiws that involvc the Chatty i
a cotnmitsnettt with a duratiott yeater thBn year. Gi￿t appDvaI is mad¢ by discussion bchvcen the Trustees. The
day-to-day rut)tiin8 of the Charity Is d￿lt with by one of the Trllstees, Mr Steven RBS
REFERENCE AND ADMINISTRATIVE DETAILS
R¢¥15tered Cbarity ￿uMber
1084065
Prlnttyul l￿dresS
St. Y¢ghl¢h¢ Annenlan Church
Cranley Gardens
London
SW7 3BB
Tru8Ètey
Mrs TM4rLoukian
DrA Satkissiatt
A￿aItorS
Xeitttdin Audit Lltnit¢d
Ch8rt¢Td Accoutltants Statutory Audit
Nightittgalc House
4fA8 E￿$t St¥eet
Surrey
KT17 IHQ
SolltltorB
BrydD Cave Lei81ttoTh Patsn
I))V￿￿￿E House
5 LAuiEnce PouL￿)eY Hill
Londoll
EC4R OBR
STATEMENT OF YRUSTSES, RESPONSIBILI'IIB
The truslEVS Rre rcspon5ible for preForing the Report of th¢ Trust¢￿ the fLll8Dcial st&temetw lrt a¢eord8nce with
applicab16 and UTritcd KsngdoJD Accountin8 StsnduyJ5 IUnitcdKingdom fftncrally Accepted AcCo￿tIng Pizctiee).
Page2

]VIALYOUKIAN CHARITABLE FOUNDATJON
liep¢Jrt of the Trustee$
for the year eLded 31 De¢ember2023
STATEDllEiff OF TRUSTEES, HESPONSIBYLrfiEs- coDth]u¢d
Th¢ law appJirAble to charAtieE in Fmgland and Wales, the ChaTities A¢t 2011, ch￿ilY {AcQ￿nts a#d R£1￿$) Regulations
2008 and the provisions of the tryjst deed requires th¢ trnstccs to prcp&re fInattcial stknmBnts fi)r each financial year which
8iv¢ a tTue and lair view of thE State of thirs of the ch￿￿ty and of th¢ th¢oming resources and application of resources,
including the income and expEndTthre. of the chllrity for thdt Pel￿d. In prepaTill8 thosc findnLial state￿￿￿ts, the trustees ore
required to
elect Bultable accounting polici&% 8nd then Apply them eon5LBtently'
observ¢ tbtt m¢thod5 4nd prirJGiple5 111 the Charity SOPP.
make judgements and estimate5 that are iEason8ble attd prudeth,.
State wlLEther applicable occountinE $tatLdaTds bave been followeiL SUty￿t tt) any tnaterial dep8rtllK8 di5clr>sed 8nd
explaincil in Ihc finatscial 5tstrmEllts.
prq)a¥e the fiDanclal stat¢metts on the going conc*m b￿1$ unless it is ifjappropriate te that thc charity will
continuein business.
Thetntstees arc rwonsible for keeping prop￿ accounling rw)rds which disdose with rGa50hdbl¢ at gny time tbe
f￿an¢￿al positiv￿ uf the LhBrity ¥nd to enable them to ensure that the finan¢ial st•temEttts ￿mplY with the Charities Act
2011, the Chxrity (Accounts
eports) Regulations 2(M)8 sod th¢ provisions of tke de￿. Thry arc dlsu responsible
for safeguarding the a&8ets
&rity henle for taking re￿onabl¢ stCP8 th¢ preverJtiDll and dettotion offraud
Ot]￿ trr4ulaTitits.
Hi
Approv￿ by order of
¢bo
f Irustees on...
.. and si8tted on its behalf by..
P&gc 3

Eieportof the Indcp¢ndtntAudltors to tbE Tru5tt¢4 pf
The M#nou￿14Tj Cbaritable Foundation
OpiDIo
We have audited the finattciol $lateme]xts of The Manoukian Charitable Foulldalion (the 'cbaTity') for the year ended
31 Drtcmb¢r 2023 which wrist the Sthtement of FiJJanctal Activttits. the Balanpz Shee4 the e.3sh Flow Statement and
otes to thefjnancial statement& including a summary of 55gnifiGaut3rcountlng policies. The fLDanciai re￿rting fromework
that h8s been applied tll tTrLeir ￿ep&TatIOn is applir4bl¢ law and Ujubl KinBdom ACCOUT￿]￿ Stdnddrds (United KingdoTn
Q¢nerally Acceptcd Accounting Pi7ctictl.
Its our OPilliOAJ the firjanclal $tstemrnts'.
give a trthe and fair view of the stste of the chority'5 4ffBiN as ￿ 31 Dec¢mb¢r 2(Yll of its incomin8 resources 8nd
pplication of r(wur¢es, for the yearthen endcd.
h&ve been properly PT¢POred in accordan￿ wtth United Kin8doTTr C7cncrdlly Accepted Accounting Practice. and
have been pr￿r￿1 in accordaDce wlth the requir¢m¢nts ofth¢ ChaTiti¢sAct2Ql l.
Basls for oplmfion
We eonducled our audit in A￿OrdI7￿e with InkrnatK)nwl Standards on Auditing (UK} OSAS (UK)) attd Appli￿b]e IAW. Our
responsibyliti¢s ￿tsd¢r tknse St&￿ardS sre fvrth¢r dc5cribcd in the AuditOTS' tespollsibilities for the audit of the finaK¢ial
*atemcnts seclion of ouh. IEPOrt. We ar¢ indet*nd¢nt of th¢ charlty in accordance with the ethical requiremetts that or¢
relevant to oiir audit of the fuL4uGi￿ 51atements in tht UK. including the FRCS EihiLdJ StaniiaNL anLi we h&ve fulfilled our
tsth¢T ethitrdl responsibiliti& in aeeorddnccwith thcsc rqUi￿￿¢rnts. WG bclicve thatthe eYidr¥A(% we havB obtwned is
sufficiettt 8nd &ppropriate to provide a bagis forour opinion.
Conclu¥lon¥ relatlng to g•Atrgeon¢¢rn
In auditing the firwL¢lal 5t4*M￿ts, w¢ have(￿Cluded thatthe tNstccs' use of the EOAttE Cotxcenj bas1$ of 4fxoutttin8 ill the
preparation of the financial 5talcmcnt3 is appropriatc.
B4sts1 on the V￿rk we have p¢iformtd, w¢ hav¢ not i¢kLtifLoI any material unccrtaittties ￿le(ln8 tD evcThtS Dr conditloDs
that, indiv1th￿]Y or collectively. may east Significant doubt on th¢ eh21ity's ability to continue &5 a going (K)Th￿rn for a
periodof 8t le85Ltwelve rnonth5 when the fInwia] stat￿ts gre authoris¢d is5U¢.
Our ￿tt￿nSIbilItIeS gnd the regp)rtslblliiies of the ffiK%tee5 With respect to goin8 uncem ore described in th¢ r¢1￿(
5e¢tions of thi5 repw
Other ITrfom&tloty
The trustees art rcsponsible for the other itthrmation. The otlw iJJfoTmatiou oompris&8 the infoLTration induded in the
AtmU81Rewrt, otherlhan the ffnan¢ikl stÈtem¢nts Reportof the IndependentAuditors thereon.
Oui. opinion on the financial statetLents does not covep the other itiformatiotL and. ¢x(*pt to the txtent otheThwhse txplicitty
stated in our reporL we do not express any fom of ￿￿lance conc]u8ion thereon.
tn connection with our audit of th¢ financial statements, our ￿pOnSibIlity is to read the othty infomiation and. in doing yo.
consider whctherthe other infornjatiort is matetially incousistrnt wilh Ihtt fingnGilll 5t&tem¢n15 or our knDwledge obtained in
the audit or othcrwisc appcars tD bc [natu1￿lY Tni55tated. If we identify Euch rnat¥i81 inconsistmcies or appaEent m&teri&l
TnlsthtemeThts, w¢ r¢qU￿¢￿ to dd¢rmitL¢ whdb¢r this gives rise to a n￿terIal misst8temet)t in the financial sr&tements
thems¢lvc3. If. on th¢ work we hwe ￿'FOl"m¢￿ we Lunciudc that there ts a ￿3t￿.jaI mi¥t&tement of this Other
informotioN we arc ￿1Vired t(p r¢port that fv¢t. W¢ have nothirlg to rwort In this ￿￿ard,
Matters whleh we xre reqlltred to reporl by CXCEPtlon
Wehov¢ nothing ￿ report in r¢swi of th¢ following ni)tteTs wh¢rcthc Charities (Accounts Repoèts) Regu]atioJJs 2008
Tequires us to report lo yuu if, anow opillion-.
the IrAfoTM￿1on 8LV¢ll In the R¥￿>rt of the Trustees is sllcoJL8iStent in any mateTial respect with the finaNi81 st8temcnl8',
or
suffLclettt aC(x)untittgr￿I)YdS have ]￿t be￿ kept; or
the finan¢i&l SC&lemeiit5 alt not in a￿￿ement with the accounting i￿rdS find relums.
we have llot received all the intOTmation and explgn%Ltions we iEquire for ouraudit.
Page 4

R¢pDTt Dlthe Independent AlldStors to theTrnstees or
The M#llouldAll Ch*rithbleFou¥Adatio
Re$poDslbilltles ortwu$tee5
As cxplaintd ttJDre fvlly in the Statsmcnt of Truste&8' Re5rrfM}&ibilitk￿ the tr￿te(S arc ￿5￿5]ble forthe preparation of the
fin4n¢ial sial¢mertts which give a true and f&ir vlew, 8nd for such Int￿&] ￿ntrOl as the tsuste¢5 deterniine is neee6sary to
¢n&bl¢the wwaration of financiBI st￿te￿entS thatair fvee fiDm molerial tni55tat¢mtnt, whetherdue to frauil or e]TOr.
In prtparing thc f￿anCisI stthrnents, thc trus￿ tsre responsible for assessing ih¢ c&arity'5 4bility to continue ￿ a going
conccrn. disclosin8. &s applicahl& nilltteiE ielated to going contte￿ wid using tlie going ct)ncern b&si5 of accounting unl
the trvstrts ¢ith¢ritrt¢nd to liquidate the charity orto ce8se ojmtitin4 or have uo ThlT5tic 4l*rnativebut to do w.
Oui. r¢5POD51bilitSe5 for the 8lldlt tht flttaDd&l $t*tcm¢ntS
We have been appointed w audilots undE]' Seotion 144 of the Chdritles AGt 2011 and report in 4ccwdattr£ the Act ottd
relcvBnt rr8lllaliDn5 ￿3(￿Or hwing effecl tbereunder.
Our objectivts are Io DbtDiH reR50ll8ble assurance about whether the finaacial statements ￿ a whole Bre fir¢ frorn material
misst&temcn4 whethw due to fraud or error, to issue a R¢port of the Ind4)Endcnt Audito￿ that includ&s our opinion.
Reawnable assurance is a hl8h level ofassuran¢e. but Is not a 8iiarsiitee tbat an audit conducted in occordatwA with ISAS
(UK) will always detc£L a m8teri81 rnisstatement when it exists. MTSStatemenis can arl$E frotn fT4ud tsT error md are
considtr¢d m&t¢ria] if, individualEy or in the oggre8ue, they could rwonably bB expected kn iDfluence the ec4)nomi
decisions ofusws tsken on the b8sls of these fin￿¢la1 statements.
The ¢Atent to whicll ourproceth]re$ 8ve capable of detecting irregujwities, induding frllud is detailed ]￿lOw..
- Jd¢lltify And osws thc risk of material misstatement of the frttancill stattmEnts, whcthBr due to fraud or eryor, design and
fotm #udit pro¢¢dures responsive to Ihose risks, obtain a[￿lt evidenv ttHt Ss suffiGi¢nt and approprlate lo provide a
basi5 for our opinion. Thc ri%k olnot d6teBting a m&teri41 misstatement resultlns from fraud is higher thati re8ulting
from error, as fiyud may Involvt Collusio￿ forgery* llLteDtional otnissions, miryesetJtstli)ns or the override of intem•l
CO[￿01.
- Obtain an underslaDdin8 of tntEfiLal coDttDI releV￿t to the dudlt In ordtt to dcsiga audit pro¢edores thot 2TB3ppropi'iate in
the circllMstante4 but not for thc Purpos￿ of CXPTCS3ill8 aTr opinion OD the effectivettess of ther0￿patLy's iv.trrn81 control.
- Ev&Luate the appJ'opri41enws of acco[￿ting policiu u5cd a[￿ the reasothableness of accountin8 &stimate$ the relaed
di8c103uw made by thedire¢tors.
- Conclude ￿ the apprOpr•te￿eSs Of the Trustees, us¢ of the 80ing concern basis of accoullting ￿d. b¥s¢d on the audit
evidence obtained, whether amaterial unctrtainty exists rdatcd to eventorconditions tbatm&y castsignifj¢ant doubton the
CDIJ]Pglly'5 ability to continue a3 a going coneern. If we con¢ludc that a materl&l uLcertairty ¢xist& we iwuired to draw
attention in our auditors ryorl to the relAted disclosure ID thc financial statements or, if such di5cJosuYes Ere ina<kquate to
modlfy our opinlon. Our ¢onGluslons aLE based on tbe audit evid¢n¢¢ obtsined up to tbe dale of Our aknditovs rcpDTL
How￿r, fvtur¢ events or conditions may couse the charity to r¢a8e to (xjnlinur &8 agi)iryg COTWll.
- Evaluate the overall tME52nl¥tiDn, StruCth￿ and Content of the finAthGsal stptements, includi￿g the di8dosur&8. and whether
thc fi[￿e1&1 stal¢M¢nt5TCPTe5ent the underlying traftsactions aThd ¢vents n)anner thatachteve5 fair pre8£ntation.
A fuithcr description of oui. TWO￿%1￿111ticS foT the lludit of the fin￿¢&815t41¢￿￿ts is located on the Fin8ndal Roporting
Coun¢il's w¢bsits It www.fr&org.uklauditorsresponsibilities. This d¢s¢i'iption fthms pal ofour RepDit of the Indepettdent
Auditor5.
Page 5

Reprjrt of the Independent Auditors to th¢ Trustees or
The MAnollld#tt CbAritable Foulldthtio
U$¢ Dfour rcpDrt
This rcp)rt is madc ￿]dY to the charity'8 truutrc4 &8 a body, trj a¢GordanrK with Part 4 of the Ch8rftles (Accounts and
Reports) Regulations 2008. Our audit work has beeD und￿'tOk¢tt so th&t wc might statc tD thc charIty'str￿￿teaE those mattets
we gre requir¢d to St&te to them in an ouditciTs' report and forno other purp)se. To th¢ fuMt5t cxt6nt pErmitted by law, we do
nol acccpt or assumE TespDnsibility th anyone other tban the charity and the charity'E i[u$le￿ tl txxiy> fDT QUT audit wo￿,
forthi8 re￿(, orft)r th¢ opinion8 w¢ h&ve formed.
Xeinoditt Audit Limit
Accountants and Sta￿tOry Audito
NightlO8alc Ho
4648 East Street
Surrey
KT17 IHQ

THE MAiYOUI<IAN CHAR11'ABLE FOUNDATION
stateThellt of Fknauelal Activi¢le$
forth¢ y¢wr ¢Dded 31 Dectmbtr 2023
2023
2022
Unteslr&ct&l
fi￿d$
funds
N(ttes
INCOME AND ENDOWmE￿s FROM
Donations &Dd legaGies
I,E50,360
1.511,308
EXPENDITURE ON
CharltabEe oetivltles
Grantmakirtg and associated activities
1,527.718
918.659
NET INCOMEIIEXIENDfrnREI
1377.358)
592,649
RECONCIL￿TION OFFUNJIS
Total fvudsbroughr forward
807.357
214.708
T(yfAL FUNDS CARRIED FORWARD
429.999
807J57
The ootes form part of thcsc fiDattcia] statements
Page 7

THE MANOUIUAN CHARITABLE FOUNDATION
Balanee ShcEt
31 Decernher 2013
2tr23
UDf¢5tricted
fu￿d$
2Q22
'iotal
fullds
Notes
CURRENT ASSKTS
Cash at bank
435,279
812,157
CREDITORS
Amountg f8]lillg du¢ within one year
(5280)
{4.81K))
NET CURRENT ASSETS
429,999
807.357
TOTAL A&8ETS LESS CURRBffT
429,999
807.357
NrrASSETS
429,999
807.357
FUNDS
10
Unrestricted ￿nd8
429.999
807J57
TOTAL FUNDS
429.999
807J57
The financl81 s
and were51gri
ers approved by the Board of T￿51¢¢& and &uthoris&l for Issue on
alf by..
onits
SPre%.T
The Dotes p8rt ofth¢se fJJJaJJcial ststetnents
Page 8

THK f*lANOUlaAN CEARrrABLE FOUNDATIOIY
Cgsh Flow StateJll¢nt
for th¢ye#r euded 31 D¢¢eMb￿ 2023
2023
2tr22
Notes
Cash floiys from operAtlng4etiYitirs
C&8h Bett￿￿ted from operations
Intexestpaid
(376.314)
{564}
596J94
(565)
Net Lysh (us&1 Aoyprovid¢d by QPEratin8 a￿1vIll¢S
(376,878)
595,829
ChallEe In eash e18h tquivaltllts In the
repvrtiDE peJ4od
Cosh #nd cllsh equlvalents at the beElnllfng
ofthe repDrtl]]E perlod
(376.878)
595,829
812,157
216,328
Cash And e(wRv*lents #t the end of the
reportlng period
435,279
812.157
T￿e notes formpart of th¢se fjn8ttcial statem￿ts
Page 9

MANouIaAN CHARITABLE FOUiYDATION
Notes to the cg.lh FE05v Stattm¢nt
for the yeartnded 31 De¢ember2O2J
RECONCILIATION OF NET IEXPENDITITR£IIINCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2023
2￿
N¢t (¢xpendhureVitteomt for the reporttng period (as per the StAtemÉnt
ofFiDAnciRI AetlvStie5)
Adiuslments for.
Inttrcst paid
Tn creditors
(377,358)
592.649
564
480
565
3,180
Net (used thyprovided by operRtlons
(376,314)
596.394
ANALYSIS OT CIIANGES JN NET FUiYDS
At 1.1.23
Cash tlow At31.12.23
Net easb
Cash atbonit
812.157
(376,878)
435.279
812,157
(376.8781
435.279
Total
812.157
1376.8781
435279
ThBnoleB foiTr partof th¢5e financial stateAnents
Page 10

THE MANOUKtAP4 CHAIUTABLE FOUNDATION
Notes to the Fitkanri41 St8temeffjts
forthe year ended 31 December 2023
ACCOUNTING POIJCIES
BASIS OF PRKPARINC. THE FINANCJAL sfATELI(ENTS
Th¢ financial 5tat¢ments of the charity, which is a public benefit ¢ntity under FRS 102, havc bctR plep￿rd in
a¢cordaAce with the Charities SORP (FRS 102) 'Accounting and R#￿rtIng by Chariti¢5: Strdtcment or
R¢eotnmended PrAclice 4)plicable to Ch￿￿tieS preparing their occow*$ in accordanc¢ with tht Finallcial RBpL)rLin
Stsndard 8pplicable in the UK and Republic of Irel8nd ffRS 102) (cffectivc l January 2019),. Finon¢ial R¢p(krtTng
Standard 102 ryhe Financial Re￿rtIng Stsndard applI¢￿b]e in the UK and Republ1¢ of I￿land, andthc Charities Act
2011.'1'h¢ fth*n¢tAI statfflicnts havebetn pwared ￿lldtt the historitsl ¢4>51 wnvcntion.
INLUM14
All income is recognised in the StstemeTht of financlal Acttvities ottce thc charity hw5 cntitlEm￿t to thc fjJnds, it is
probable iTrMttbe ittcome will bertt¢ived and the amount ¢an be m¢)sur¢d ￿lIablY.
EXPENDITURE
LiabilitiES are recDgHised a8 expeAdi¢ur¢ as soon as th¢r¢15 aleg￿ or constructive ubli¥*LitiTr eommittfng th? ¢harfty
to that ¢xpendi(ure. it is probable that 4 transfer of e£¥)nomic IKncfils will be FequiTed Settlement 2nd the amount
of theobltEgLloft catt k measurEd reliably. Expend'¢ure is aceounkl for on atl accruals b&sis and h85 be￿ el2ssifi¢d
wjder headings that aggregats all ¢05t relatcd to thc category. Where cosls calu￿1 be diTeLJly attributed to wticular
hea￿ll￿s they have been É110¢8ted to activities on a b&8is consistentwitb the u%eaf re50urc£5.
(Srant8 offcrcd subjert to conditiot)s which hive not br<n met at thc yeax cnd dat¢ are notrAI as F& ￿Kn￿lt￿¢t￿ b
not accNed ag eXpet￿lt￿re.
TAXATION
The thaTity is exe]npt from ￿ oft Its GhaTitable activities.
FUNDACCOUNTING
L]]restricted fuad5 Can t¢ used infjceordgncewith the Ch￿Ilabl¢ Obj¢th￿ at thedÉscretion of thetrusteEs.
Restricted fUt￿S ¢8rt only be used for particular t&8tiicted purpos¢s within th¢ objcLa5 of the charity. ResLrictiwq
rssc whEll specifjd by the doNJr or funds gre raised fotr p4ttiLwlar r¢5tricted puipose&
Further explanation of the and purpjse of eath fund is included in the nots5 to tkn fiTwiciaJ statements.
DONATIONS ANIJ LEGACIL8
2023
2022
Gratlts
I.I50,360
1.511J08
Grntsts ree¢lved, included in the tknve. frotn CAF Amtrica totdled£l,150.360 ill 2023 (2022..£1S11 JO8).
P88e 11
continlled...

THE MANOUKIAN CHARrrABLK FOUNDATIor4
Notes to the FLnanclg1 StotemeDts- contlnued
the ye8r ended 31 DetesDbEr 2023
CHARITABIE ACTIVJTIES COSTS
Grant
fundittg of
activities
(See note
4)
Support
costs (see
n¢te 5)
Dire¢
TOt￿S
Gratlthlaking and wclated activiti&s
76,837
1,448.181
2.700
1527.718
GRANTS PAYABLE
2023
I￿2
GrthtM8knn8 9nd as50cAated activi¢i¢s
1.448,181
840,291
Total grants ￿ld during the ye&rwÈs as follow5-
GeA¢raI
nd
Desi8naied fi￿d
2023
2022
St Y¢ghlche Artncnian Church Parish
CburGh woperty and liubility jUSUTaTire
8sion Enfran¢¢
The PoperweiBht Trwt
Church fJTe alarm syslcm
lrtdividual
Association des Amis dEsNouvelies d'ArM￿le
Chromic Car¢ c￿tre
IwtitytE for CancerVo¢eiTh¢s •nd Jmmunothwapy
Chain otHope
Kelna 3Ayleh
The CuringFamtty Foundation
Scholarships
Action Itjnotrt
Kayalle"fambu]ian Medical Tre￿1￿¢
Coc Akdedian Aceomodotion VieJ]na
Music in S¢xxbndgry Sthool Tiwst
Oriel College
Lady Garden Found&tton
TO Foundation
Elton John Aids Foulldation
Just Giviti8 c￿￿tr
TheArm¢nian Church"frust(UKI
Naked H￿t France
Naked He•rt Switz¢rland
JEBID
40.000 40,OOD
33,889 35232
JI,IsD
9.885
25,(K)Q 10.000
22.380
iO.OOD
33,889
I l.150
25.000
22,380
10.000
io,o(x)
21.963
83,340
83,340
1,000
50,ODO 50,000
80.314 86,543
500.000
56,437 67.579
270.525 203JIO
6,480
4.580
50,1)00
10.000
50.OIXJ
80J14
soo,ooo
56.437
270,525
6,480
4580
50.000
ID,000
4,314
83.448 77.334
56,50D
83,448
IIK),o(KI
45,528
89,538
?.o,100
89,538
20.100 20,80]
1,448,181
1,448,I81 840,291
Pagc 12
conlinurd...

TH8 MANOUKtAPI CIiARI"fABLE FOUNDATION
Nntes to the FinAne121 Stxt¢mEnts- eontknKed
for the yé#r ended 31 Decemb¢r2023
SUPPORT COSTS
Governan
sts
Moking atld asgaciated activiti
2.7QO
TRUSTFES. REI¥IUNERATION AND BRNEFrrs
There were Jh) tswtees, remuDeration orother i￿¢fits for the ye8r ended 31 D¢¢¢mi*r 2023 rtor foT the yt&r ethd
31 D2cember2022.
TRUSTEES, EXPENSES
There were TKTr truste¢s' ¢xprThs¢y ￿]d for the ye&r ended 31 Deccmbcr 2023 Dor for the year ended
31 December 2022.
STAFF COSTS
2023
2ff22
Wages 9lld s8l*i
Socisl security costs
67,330
6,781
65.330
6,866
74.111
72.196
The &VErage moLthly numbBr of cmployee5 dursn8 the yearwas a5 follows..
2023
Chartiable acttviti&%
No emp]oyees received emolutnettt9 In eK¢essof £60.0￿1.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
u￿r￿trictcd
ll&5
INCOME AND BNDOWMENTS FROM
DoDatiotk5 and legacies
1,511,308
KXPEf4DITURE ON
ChsErltibk a£tfviti¢5
Grant Making and associated activities
918.659
NET INLIIME
592.M9
RF.r.ONf.Iv.TATION OF FUNDS
Totsl funds brought fonyjrd
214.708
Page 13
continued...

THE MANOUKIAN CHARITABLE FOUNDATION
Note% to the Fknalletsl Ststew¢nts- colltllllled
for the ytRr ellded 31 Dtctjllber 2023
COMPARATtVES FOR THE STATEMKNT OF FINANCIAL ACllVITIES. eontlnued
fun&
T(yfAL Fuf4DS CARRIED FORWARD
807,357
CBEDITORS.. AMOUNTS FALLif4G DUE WITHIN ONE YEAR
2D23
2022
Other cr&litors
5,280
4,800
ID.
OVKMENf IN FUNDS
NeL
M>vetn¢nt
ITJ fund5
At
31.12.23
At 1.1.23
UAMtricted
GeDeral fund
Desi8n4lcd furld
24.333
783,024
24,333
405.666
(377,358)
807J57
1377.358)
429,999
TOTAL FUNDS
807357
1377.358)
429.999
N¢¢movement In fund4 included Sn tht above are &9 follow8:
Incomin
resour¢es
R¢30urces
tXPEnded
lovemEnt
in funds
Unrestrletèd fullds
De5i8natcd fu]
1.150.360
{1.527.718)
(377,358)
TOTAI FIINI)S
1,150360
(1527,718)
{377,358)
P&gc 14

THE MANOUKIAN CHARITABLE FOUNDATION
NotrA to thE Trlnanclal StstEJJ¢nts- continlled
for the ¢llded 31 Deoembtr 2023
ID.
MOVEMENTIN FUNDS. ¢onthilled
ComparatlYe$ for movement ltt fUl￿S
Tr4et
movefflent
in funds
At
31.12.22
Atl.J.22
lJllrLgtricted funds
General fund
Desigèlated fund
24,333
190.375
24,333
783,024
592.649
214.708
591649
807,357
TOTAL FUIYDS
214,708
592,649
807,357
Compffttlv¢n6trnovement In ffiJDds, IrJ¢luded Inthe A￿Ve 4Tr ￿ follows:
Incoming
rcsouTc&8
￿￿OUrCeS
exp¢nded
Movcmtnt
in futtth
Unrestrltted fuDd8
Desi￿al¢d fund
1.511,308
(918,659)
592,649
TOTAL FUNIKq
1,511.308
{918.659)
592,649
DeslgttY4tsd FuDd
Th¢ d¢siyated fund w&s established to tneet expeodltsr¢ ￿l*ting to St Yexhi¢h¢ Alrnefftian Chvr¢l4 Cranley
GaLyJens. London SW7. Following bjrther discussilms with CAF A]ncriG4 th¢ u5a8c ot'the Fund was expanded to
indudegen¢ral cha¥itable pufjx)5f&
coNriNGEf4T LIABILITIFS
ItL¢ome received in prior years totslling £1,212.814 wilL #eed to bcrcpaid to the donorif future income lev¢ls are in
exces8 of exprrlditure. As there is i)bliglliion to pay except in thos¢ specif&c circumslanees the amount ha5
previoysly ken sncludcd as incotThe and no prowisioTh Ès mzde for 4ny wlentiali'epaymttttLoFt7ub' qmouDL
Page 15
cootinucd...

THXMANOUKIAN CHAIUTABLE FOUNDATION
Nott$ to the Fi￿&￿¢1￿1 Statements- CDlltillu¢d
for the ytsr ended 31 D¢ceffjber 2023
RKLATED PARTY DISCLOSURZS
Therewere nci rdotEdpNrty trallsaction5 forthe ycar cnded 31 Dvcember 2023.
PaEe 16

THE MANOUKtAN CHaRIT'ABLE FOUNDATION
Det8lled Stst¢m¢Dt ofFillaDtl#l Aetiyltks
for theyeNreDd¢d 31 Detembtr 2023
2023
2(r22
rr4COME AEID ENDOWMENTS
Doiiatio￿ le¥acies
1,150.36D
I JII,308
Tu(aliDcolltknK resourc
1.150,360
,51 1,308
EXPENDITURE
Ch4ritable acdvltles
Wages
Soclal seturlty
Profe&8ional char8es
Aceollrttancy
chw3¢5
Grantslo iLstÉtutions
Grantsto IndividuaIs
67J30
6,781
i¥2
1,980
564
1.438.IRI
iO,ODO
65330
6,866
807
1,800
565
830.291
io,wo
1.525.018
915,659
Support eosts
Covernance tosts
Auditors, remunemtion
2,7(Kl
Total resources pxpended
1,527,718
918,659
Net (Èxp￿￿1￿1reY1n¢O￿t
1377,358)
592.649
This pw does not fomj part of the st&bJtory financia] statements
Pa8e 17