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2025-04-05-accounts

THE MONICA RABAGLIATI CHARITABLE TRUST

REGISTERED CHARITY NO: 1086368 TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED5 APRIL 2025

MONICA RABAGLIATI CHARITABLE TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED5 APRIL 2025

Charity Charity Charity Charity Charity Name Name Name Name The The Monica Monica Monica Rabagliati Charitable Trust Rabagliati Charitable Trust Rabagliati Charitable Trust Rabagliati Charitable Trust Rabagliati Charitable Trust Rabagliati Charitable Trust Rabagliati Charitable Trust Rabagliati Charitable Trust Rabagliati Charitable Trust Rabagliati Charitable Trust Rabagliati Charitable Trust
Registered Charity No 1086368
Governing Instrument Trust Deed dated 8 December 1997
Trustees RL McLean
JTC Trust and Fiduciary Services (UK) Limited
Directors ofJTC Trust and Fiduciary
Rachel Iles
Services (UK) Ltd George Ryan
David Bromley
Principal Office The Scalpel, 18th Floor, 52 Lime Street, London EC3M 7AF
Bankers and Investment Managers
Union Bancaire Privee (UK)
Limited
One Bank Street, Canary Wharf, London E14 4SG
Independent Examiners Samantha Rouse FCCA DChA, Kreston Reeves LLP
37 StMargaret's Street,Canterbury,KentCT12TU

The Trustees present their report along with the financial statements of the charity for the year ended 5 April 2025. The financial statements have been prepared in accordance with the accounting policies set out on pages 7 and 8 and comply with the charity's trust deed and applicable law.

On 31 March 2025 the legal name of the corporate trustee changed from SG Kleinwort Hambros Trust Company (UK) Limited to Kleinwort Hambros Trust Company (UK) Limited.

On 25 November 2025 the legal name and registered address of the corporate trustee changed from Kleinwort Hambros Trust Company (Uk) Limited of One Bank Street, Canary Wharf, London E14 4SG to JTC Trust and Fiduciary Services (UK) Limited of The Scalpel, 18th Floor, 52 Lime Street, London EC3M TAF.

Consititution and objects

The Monica Rabagliati Charitable Trust is constituted in England and Wales under a deed dated 8 December 1997 and is a registered charity under Charity Commission reference number 1086368.

Organisation

The Trustees who have served during the year are set out above. The Trustees meet once a year to assess grant applications and consider the making of appropriate grants.

Objectives, activities and achievements

The objects of the charity are to apply the annual income for such charitable purposes as the Trustees may in their absolute discretion think fit. During the year the charity has made donations totalling to £71,498.00 (2024: £54,250.00).

Appointment of Trustees

The power to appoint new Trustees rests collectively with the Trustees. Trustees are selected for their expertise and experience. New Trustees receive copies of the governing document and details of the administrative procedures, history and policies of the charity. In addition, all new Trustees are given guidance material published by the Charity Commission on the responsibilities of being a Trustee. The Trustees are kept informed about the Trust and relevant developments in the charity sector when appropriate.

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MONICA RABAGLIATI CHARITABLE TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED5 APRIL 2025

Key Management Personnel Remuneration

The Trustees consider themselves the key management personnel of the charity in charge of directing and controlling the charity and running and operating it on a day to day basis.

Grant Making Policy

The charity does not solicit applications but considers all relevant applications and the Trustees give any such applications fair consideration.

While retaining its general scope, it is intended that the charity will make grants primarily in support of organisations that focus on the alleviation of child suffering and deprivation. The Trustees have decided to prioritise small/medium sized organisations where possible.

Financial Review

The expendable endowment fund generates income which is used towards satisfying the grant making policy from time to time and which can be used in accordance with the objects of the charity. As at 5 April 2025 the expendable endowment fund stood at £2,108,632.18 (2024: £2,160,317.57) and unrestricted funds at £1,836,411.72 (2024: £1,842,218.54).

The income in the year was £86,409.84 (2024: £564,931.22) and the expenditure was £141,107.35 (2024: £117,656.82).

There are no restrictions on the charity's power to invest. There was a net gain on investments of £2,795.09 (2024: gain of £314,593.95). The Trustees have set benchmarks for the investments and regularly monitor these

against the investment performance. The Trustees are satisfied that the investment performance met the criteria set against these benchmarks during the year.

Reserves Policy

The Trust's reserves are primarily investments which are held to generate income and capital growth which provide funds to make grants in accordance with the Trust's objects. The Trustees consider that the level of reserves is appropriate to meet current activities. Sufficient liquid reserves in the form of cash are held which will be able to cover any liabilities in the short term.

Risk Management

The Trustees have examined the major strategic, business and operational risks that the charity faces and confirm that systems have been established to enable regular reports to be produced so that necessary steps can be taken to lessen these risks. The Trustees are satisfied that adequate procedures are in place to mitigate exposure to these risks, although it is recognised that systems can only provide reasonable, not absolute, assurance.

The Trustees have identified the following risks: ~~Risk identified Action taken to mitigate the risk~~ - Investments do not deliver sufficient - The Trustees have appointed a professional firm to manage return / will drop in value. the investments and the performance is reviewed twice a year by KH Investment Supervision. - Funds are not applied as the Trustees - All successful applicants are required to report back on the intend. expenditure of funds. - Trustee risks are not sufficiently identified - The Trustees maintain a Register of Interests which is / managed. regularly reviewed and declare any potential conflicts of interest.

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MONICA RABAGLIATI CHARITABLE TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED5 APRIL 2025

Public Benefit Statement

The Trustees have referred to the Charity Commission's guidance on Public Benefit when reviewing their aims and objectives and planning their future activities. The Trustees believe that their strategic grant making activities meet the objective of benefiting a wide cross-section of the community. The Trustees ensure that a robust monitoring system is in place to establish the benefit derived from each grant, in order to be confident of meeting their public benefit obligations.

Going Concern

The Trustees are of the opinion that the charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties regarding the Charity's ability to do so.

Fundraising

The Trust does not undertake any fundraising activities.

Plans for the Future

The Trustees are satisfied with the financial position of the charity and confirm that they have adequate assets available to fulfil their obligations. There are no plans to alter the charity's activities next year.

Trustees’ Responsibilities Statement

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the charity and of the incoming resources and application of resources of the charity for that period.

In preparing these financial statements, the Trustees are required to:

« state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; * prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees and signed on behalf of the Trustees by:

Digitally oe . signed by: Digitally signed Bradley by: Scott RICE y Lf4 Walden eS No 2. Date: 2026.01. Date: 2026.01. Se A 59 15:24:05 Z 29 14:47:16 Z

Dated: ........ cece ceeeeeeee ee ee ee eee eneaeeeeeeeeeeeeeeaaeesseeaeeeeeeeeeeeeeeeeenegee JTC Trust and Fiduciary Servies (UK) Limited

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S M Rouse

29 January 2026 cccceeeeeeeeeeeees

MONICA RABAGLIATI CHARITABLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED5 APRIL 2025

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Note|Unrestricted|Expendable|Total|Total| |Fund|Endowment|2025|2024| |£|£|£|£| |Income| |Investments:| |Investment|Income|2|86,409.84|-|86,409.84|82,636.52| |Funds|Received|-|Mrs|Edith|Erna|Alma|-|-|-|482,294.70| |Milligan|deceased| |Total|Income|86,409.84|-|86,409.84|564,931.22| |Expenditure| |Cost|of|raising|funds:| |Union|Bancaire|Privee|Investment| |Management|Fee|5|-|48,890.69|48,890.69|44,506.82| |Expenditure|on|charitable|activities:| |Donations|4|71,498.00|-|71,498.00|54,250.00| |Support|Costs|3&6|20,718.66|-|20,718.66|18,900.00| |Total|Expenditure|92,216.66|48,890.69|141,107.35|117,656.82| |Net|Income/(Expenditure)|before|(5,806.82)|(48,890.69)|(54,697.51)|447,274.40| |Gains/(Losses)|on|Investments| |Realised|Loss|7|-|(8,524.13)|(8,524.13)|(20,119.21)| |Unrealised|Gains|7|-|11,319.22|11,319.22|334,713.16| |Gains/(Losses)|on|Foreign|Exchange|-|(3,851.17)|(3,851.17)|(198.49)| |Book|Cost|Adjustment|-|(1,738.62)|(1,738.62)|(500.00)| |-|(2,794.70)|(2,794.70)|313,895.46| |Net|Movement|in|Funds|in|the|Year|(5,806.82)|(51,685.39)|(57,492.21)|761,169.86| |Funds| |At|5|April|2024|1,842,218.54|2,160,317.57|4,002,536.11|3,241,366.25| |Net|Movement|of|Resources|in|the|Year|(5,806.82)|(51,685.39)|(57,492.21)|761,169.86| |At|5|April|2025|1,836,411.72|2,108,632.18|3,945,043.90|4,002,536.11|

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All operations are continuing.

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities.

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MONICA RABAGLIATI CHARITABLE TRUST

BALANCE SHEET

FOR THE YEAR ENDED5 APRIL 2025

Note 2025 2024
£ £ £ £
Fixed Assets
Investments 7 3,945,404.72 3,987 ,866.96
Current Assets
Cash at Bank 32,760.60 45,339.85
32,760.60 45,339.85
Current Liabilities
Creditors, amounts falling due
within one year 9 33,121.42 30,670.70
Net Current Assets (360.82) 14,669.15
Assets less Current Liabilities 3,945,043.90 4,002,536.11
Capital Fund
Expendable Endowment 2,108,632.18 2,160,317.57
Income Fund
Unrestricted Fund 1,836,411.72 1,842,218.54
3,945,043.90 4,002,536.11

Approved by the Trustees and signed on behalf of the Trustees by:

Digitally signed Digitally signed 4Awa 2 by: Scott RICE by Date:alaen 2026.01. Sila Ki' O°Date: 15:23:01 2026.01. Z 29 14:47:49 Z

Dated: oo... eceeeeeeeecenceceeeeeeeeeeeesennneeeeeeees JTC Trust and Fiduciary Services (UK) Limited

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MONICA RABAGLIATI CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

1 Principal Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable UK and Republic of Ireland (FRS102) - (Charities SORP (FRS102) (Second Edition)).

The Monica Rabagliati Charitable Trust meets the definition of a public entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going Concern

The Trustees are of the opinion that the charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties regarding the Charity's ability to do so,

Income

All income is included in the Statement of Financial Activities when the charity is legally entitled to the income, receipt is probable and the amount can be quantified with reasonable accuracy.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity; however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Expenditure

Expenditure is included on an accruals basis.

Grants payable are charged in the year which the offer is conveyed to the recipient except where the grant is conditional, such grants being recognised as expenditure when the conditions attached are fulfilled. Grants offered subject to conditions that have not been met at the year-end are noted as a commitment but not accrued expenditure.

Support costs comprise management and administration costs for the running of the charity itself as an organisation. Governance costs comprise costs associated with complying with constitutional and statutory requirements.

Fixed asset Investments

Listed investments are included in the financial statements at market value at the balance sheet date. Investments include cash held for investment purposes.

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MONICA RABAGLIATI CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED5 APRIL 2025

Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value.

Unrestricted Funds

These comprise those funds which the Trustees are free to use in accordance with the charitable objects.

Expendable Endowment Fund

The expendable endowment fund is a fund that must be invested to produce income but the Trustees have a power to convert all or part of it into an income fund which can then be spent.

Cash and cash equivalents

Cash and cash equivalents includes cash and short term highly liquid investments with short term maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Estimates and judgements

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Trustee's best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Trustees do not consider there to be any material estimates and judgements.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including debtors and creditors are initially recognised at transaction value and subsequently measured at their settlement value.

2 Investment Investment Investment Income Income Income 2025 2024
£ £
Income from UK Listed Securities 81,112.83 77,997.15
Bank Interest 5,297.01 4,639.37
86,409.84 82,636.52
Endowment Income
Funds Received - Mrs Edith Erna Alma Milligan deceased
-
482,294.70
TotalIncome 86,409.84 564,931.22

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MONICA RABAGLIATI CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED5 APRIL 2025

3 Support Costs

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|||||| |---|---|---|---|---| |Support|Costs|2025|2024| |£|£| |Corporate|Trustee's|Fee|18,564.66|16,800.00| |18,564.66|16,800.00|

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During the year to 5 April 2025 the charity made grants totalling £71,498.00 (2024: £54,250.00). Grants are listed below.

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |2025|2024| |£|£| |Children's|Projects| |ABC|to|Read|2,500.00|-| |Achieved|Dreams|-|3,000.00| |Chapter|One|UK|Ltd|3,000.00|-| |CHIPS|Guildford|-|3,000.00| |Ipswich|Community|Playbus|3,000.00|-| |Leicester|Childrens|Holiday's|3,000.00|-| |Youth| |A|Spark|in|the|Dark|5,000.00|-| |Bolton|Lads|and|Girls|Club|-|3,000.00| |S.A.L.V.E|3,000.00|-| |Step|by|Step|3,000.00|-| |Sunbeams|London|-|1,500.00| |Young|People|Taking|Action|5,000.00|-| |Youth|Space|3,000.00|-| |Education| |Assisting|Berkshire|Children|to|Read|-|3,000.00| |Edusports|2,000.00|-| |Other| |Butterfly|Trust|-|500.00| |Cancer|Support|UK|-|1,750.00| |Crohn's|and|Colitis|Relief|5,000.00|-| |Dandelion|Time|3,000.00|-| |Day|One|Trauma|Support|5,000.00|-| |Escapeline|500.00|-| |Forty|Limited|-|3,000.00| |Grandparents|Plus|5,000.00|1,000.00| |Inner Temple|4,998.00|3,500.00| |Kol|Bonaich|-|3,000.00| |Mentoring|Plus|Ltd|-|2,000.00| |Off the|Streets|2,000.00|2,000.00| |57,998.00|30,250.00|

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MONICA RABAGLIATI CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

7 Investments

2025 2024
£ £
Market Value Brought Forward 3,846,421.53 3,112,378.53
Purchases 778,436.21 1,982,871.18
Disposals (816,175.30) (1,562,922.13)
3,808,682.44 3,532,327.58
Realised Loss (8,524.13) (20,119.21)
Unrealised Gains 11,319.22 334,713.16
Write off works of art - (500.00)
Market Value 3,811,477.53 3,846,421.53
Cash on Union Bancaire Privee Account 133,927.19 141,445.43
TotalInvestments 3,945,404.72 3,987,866.96

Investments include works of art valued at £Nil (2024: ENil)

8 Related party transactions and Trustees' Remuneration and Expenses

Kleinwort Hambros Trust Company (UK) Limited is responsible for the general administration and accountancy for the charity. In the year to 5 April 2025 fees were charged in the accounts for the company's services of £18,564.66 (2024: £16,800).

No Trustees were reimbursed expenses in respect of the year to 5 April 2025 (2024: £ Nil).

There were no other related party transactions during the year (2024: None).

9
Creditors, amounts falling due within one year
2025
9
Creditors, amounts falling due within one year
2025
9
Creditors, amounts falling due within one year
2025
9
Creditors, amounts falling due within one year
2025
9
Creditors, amounts falling due within one year
2025
9
Creditors, amounts falling due within one year
2025
9
Creditors, amounts falling due within one year
2025
9
Creditors, amounts falling due within one year
2025
9
Creditors, amounts falling due within one year
2025
9
Creditors, amounts falling due within one year
2025
9
Creditors, amounts falling due within one year
2025
9
Creditors, amounts falling due within one year
2025
9
Creditors, amounts falling due within one year
2025
9
Creditors, amounts falling due within one year
2025
9
Creditors, amounts falling due within one year
2025
9
Creditors, amounts falling due within one year
2025
9
Creditors, amounts falling due within one year
2025
2024
£ £
KH Trustee Fees 18,564.66 16,800.00
Independent Examiner's fees 2,154.00 2,100.00
Union Bancaire Privee (UK) Bank Limited
12,402.76
11,770.70
Grants Payable - -
33,121.42 30,670.70
Grants payable
Grants payable brought forward - 40,520.00
Grants agreed in the year 71,498.00 54,250.00
Grants paid (71,498.00) (94,770.00)
Grantspayable carriedforward - -

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MONICA RABAGLIATI CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED5 APRIL 2025

11 Comparative Statement of Financial Activities

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|Expendable|Total| |Fund|Endowment|2024| |£|£|£| |Income|and|Endowments| |Investments:| |Investment|Income|82,636.52|-|82,636.52| |Funds|Received|-|Mrs|Edith|Erna|Alma|Milligan|deceased|-|482,294.70|482,294.70| |Total|Income|82,636.52|482,294.70|564,931.22| |Expenditure| |Cost|of|raising|funds:| |SGKH|Investment| |Management|Fee|-|(44,506.82)|(44,506.82)| |Expenditure|on|charitable|activities:| |Donations|(54,250.00)|-|(54,250.00)| |Support|Costs|(18,900.00)|-|(18,900.00)| |Total|Expenditure|(73,150.00)|(44,506.82)|(117,656.82)| |Net|Expenditure|before|gains|on|investments|9,486.52|437,787.88|447,274.40| |Net|(losses)|on|investments|-|(20,119.21)|(20,119.21)| |Unrealised|Gain|-|334,713.16|334,713.16| |Foreign|exchange|Loss|-|(198.49)|(198.49)| |Book|Cost|Adjustment|-|(500.00)|(500.00)| |Net|Movement|in|Funds|in|the|Year|9,486.52|751,683.34|761,169.86| |Funds| |At|5|April|2023|1,832,732.02|1,408,|634.23|3,241,366.25| |Net|Movement|of|Resources|in|the|Year|9,486.52|751,683.34|761,169.86| |At|5|April|2024|1,842,218.54|1,678,022.87|4,002,536.11|

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