Charity reglstratlon number 1090240 {England and Wales)
THE CARMONA CHARITABLE TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

THE CARMONA CHARITABLE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Andrew Berkeley
Daniella Berkeley
Rodney Berkeley
Charrty number (England and Wales)
1090240
Prfnclpal address
1 st Floor
Rico House
George Street
Prestwich
Manchester
M25 9WS
Independent examlner
Lopian Gross Barnett & Co
1st Floor, Cloister House
Riverside
New Bailey Street
Manchester
M3 5FS
Bankars
Royal Bank of Scotland PIC
2 Crofts Bank Road
Urmston
Manchester
M41 OTU

THE CARMONA CHARITABLE TRUST
CONTENTS
Page
Trustees, report
Independent examiner's report
statement of financial activities
Balance sheet
Notes to the financial statements
8-13

THE CARMONA CHARITABLE TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 5 APRIL 2024
The Trustees present their report together with the financial statements of the charity for the year ended 5 April
2024.
The financial ststements comply with the charity's trust deed and applicable law.
Objectives and actlvltles
The principal objectives of the charity are..
-the advancement of the Jewish faith.,
-the advancement of Jewish education., and
-the relief of poverty within the Jewish community.
In accordance with the Trust Deed, the Trustees have the power to invest in stocks, shares and investments in the
UK as they see fit. The Trustees believe that the performance of investments during the year has been satisfactory
and has allowed them to meet their charitable objectives.
The Trustees have absolute discretion in detefmining the selection of investments for the Trust.
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general
guidance on public benefit and in particular to its supplementary public benefit guidance on advancing education
when reviewing the charity's aims and objectives and in planning future activities and setting grant making policy for
the year.
The charity is funded by donations and income from investments and gives out grants in line with the above objects.
Grants made during the year to institutions are as detailed in the accounts. The application of the funds is by way of
grants to either institutions or individuals and is almost always to institutions.
The Trustees receive many grant applications, They prlmarily support charities, organisations or individuals in the
following areas.. advancement of the Jewish Faith, advancement of the Jewish education and rellef of poverty. In
deciding vtho they support they consider the financial need and track reGord of the applicant.
Achlevements and performance
The annexed financial statements Show the state of the finances of the Trust a8 at 5 April 2024 which the Trustees
consider to be satisfactory.
Funds were distributed during the year ended 5April 2024 for the benefit of over 50 national charities.
The charity received donations of £21,810 during the year (2023.. £19,362).
The charity also had investment income during the year amounting to £296,98312023'. £796,044).
The charity paid out £241,69612023. £803,131) by way of grants and donations during the year.
The charlty has maintained low administrative costs during the years ended S April 2023 and 5 April 2024.
There were no material fundraising costs during the year.

THE CARMONA CHARITABLE TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Flnanclal revlew
The trustees are delighted to report that all of the property investments are retuming at least a 15Qkn retum. The
trustees consider this excepts'onal when compared with returns available on deposits in any of the banking
institutions. These investment retums have been consistent for a number of year5 and are not at the expense of any
exposure of loan to value covenants that would put these investments at risk.
The huge gains made in the year are attributable to a new investment which is showing phenomenal potential and
has provided a very strong retum.
The trustees feel this was another year where the income generated from its investment, gains made on the sale of
an investment asset and grants paid out showed the quality of the investments they have made. The trustees are
delighted to have made many valuable contributions to the community as a result of these gains and donations and
hope to be able to do so for many years to come.
There is no formal policy to maintain a set level of reserves and the Trust aims to distribute all available income lo
religious, educational and similar charities. Any income which has not been distributed will be held In the reserves
for use in subsequent periods in line with the charities objectives.
The Unrestricted Fund represents the unrestricted funds arlsing from past operating results.
The Truslees ere satisfied that the balance of the Fund is an acceptsble level of reserves glven the nature of
revenue receipts against grants payable,
The Trustees have assessed the major risks to which the charty is exposed, in particular those related to the
operations and finances of the charity, and are satisfied that systems are in place to mitigate any exposure to major
risks.
Plans for futura perlods
The Trustees plan to continue Investing to raise funds in line with the Trust Deed and to utilise those funds for
charitable purposes.
Structur•, governance and management
The Carmona Charitable Trust is constituted by a Deed of Settlement dated 15 November 2001, as amended by
supplemental deed dated 4 February 2002, 83 amended by supplementsl deed 29 September 2014 and is
registered charity no. 1090240.
The Trust Fund and the income arising are held for charitable purposes.
The Trustees have power to pay or apply capital of the Trust Fund from time to time for charitable purposes. The
Trustees are empowered to make donations to registered charities only and individuals should therefore not seek
financial assistance from the Trustees.
Full details are included on the schedule of legal and administrative information.
The Trustees who served during the year were..
Andrew Berkeley
Daniella Berkeley
Rodney Berkeley

THE CARMONA CHARITABLE TRUST
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
There is no Chief Executive Officer nor any other staff employed by the charity. The day to day affairs are
undertaken by Mr. A. Berkeley on behalf of the trustees.
All major decisions are taken collectively by the twstees.
Any recruitment and appaintmenl of new trustees would be in line with the Trust Deed and with the consent of the
trustees. The criteria set for the suitable candidate would be someone who is sensitive to the needs and demands
of the organisation.
The trustees are unpaid and details of any related party transactions are disclosed as applicable in the notes to the
accounts.
Promotlng tha success of the company
It is the aim of the charity to maintain unrestricted funds at a level sufficient to enable it to Continue to operate and
meet its day to day running costs.
On behalf of the Trustees
drew Berkeley
Trustee
0510212025

THE CARMONA CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE CARMONA CHARITABLE TRUST
I report to the Trustees on my examination of the financial statements of The Carmona Charitable Trust (the charity)
for the year ended 5 April 2024.
Responslbllltles and basls of report
As the Trustees of Ihe charity you are responsible for the preparation of the financial Statements in accordance with
the requiremenls of the Charities Act 2011.
I report in respect of my examination of the charlty's financial statements carried out under section 145 of the
Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission
under section 145(51(bl of the Chariiies Act 2011.
Independent èxaminerfs statement
Since the charity's gross income exceeded £250,000, the independent examiner must be a member of a body listed
in section 145 of the Charities Act 2011. 1 confirm that l am qualified to undertake the examination because l am a
member of the Insts'tute of Chartered Accountsnts in England and Wales, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared the financial statements In accordance with the
relevant v8rsion of the Statement of Recommended PractlC8 applicable to charilles pr8paring their financial
statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) in preference to the Accounting and Reporting by Charitles- Statement of Recommended Practice issued on 1
April 2005 which is referred to in the extant regulations but has now been withdrawn. l understand that this has
been done in order for the financial statements to provide a true and fair view in accordance with UK Generally
Accepted Accounting Practice.
I have completed rny examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect=
accounting records were not kept in respect of the charity as required by Section 130 of the Charities Act 2011.
the financial ststements do not accord with those records., or
the financial statements do not comply with the applicable requirements concerning thè form and content of
financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the financial stalements give a Iru8 and fair view, which is nol a matter considered as part of
an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which atlention
should be drawn in this report in order to enable a proper understandin9 of the financial statements to be reached.
Jason Selig BA FCA CTA DChA
Loplan Gross Barnett & Co
1 st Floor, Cloister House
Riverside
New Bailey Street
Manchester
M3 5FS
Dated: 5 February 2025

THE CARMONA CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 5 APRIL 2024
Unre5trlcted Unrestrlcted
funds
funds
2024
2023
Notes
Income and endowments from:
Donations Received
Share of profrt from investments
21,810
296,983
19,362
796,044
Total Income
318,793
815,408
Ex
endlture on:
Charitable activities
241,696
803,131
Other
6,065
3,437
Total rogources expended
247,761
806,568
Net gain81{losses) on investments
10
3,617
Net Income for the yearl
Nat movement In funds
71,032
12,455
Fund balances at 6 April 2023
932,004
919,549
Fund balances at S Aprll 2024
1,003,036
932,004
The statement of financial actlvitles indudes all galns and losses recognised in the year. All income and expenditure
derive from continuing activitles.

THE CARMONA CHARITABLE TRUST
BALANCE SHEET
AS AT 5APRIL 2024
2024
2023
Notes
Flxed assets
Investments
12
506,157
506,142
Current assets
Debtors
Cash at bank and in hand
13
515,664
119,963
295,066
449,458
835,627
744,524
Credltors: amounts falllng due wlthln
one year
14
(138,748)
(318,662)
Net current assets
496,879
425,862
Total a88ets1o53 currant Ilabllltlo8
1,003,036
932,004
The funds of the charlty
Unrestricted funds
16
1,003,036
932,004
1,003,036
932,004
0510212025
The financial statements were approved by the Trustees on .
rew Berkeley
Trustee

THE CARMONA CHARITABLE TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 5 APRIL 2024
2024
2023
Note5
Cash flows from operatlng actlvltleg
Cash (absorbed by)Igenerated from
operats'ons
(329,4801
617,636
Investlng actlvltles
Purchase of investments
Proceeds from disposal of investments
(15)
1370,000)
40,135
Net cash used In Investlng actlvltles
(15)
(329,865)
Net cash generated from flnanclng actlvltlos
Net (decrease)Ilncrease In cash and cash
equlvalents
(329,495)
287,771
Cash and cash equlvalents at beginning of year
449,458
161,687
Cash and cash equlvalents at end of year
119,963
449,458

THE CARMONA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Accounting pollcle5
Charlty Informatlon
The Carmona Charitable Trust is a Charitable Twst registered by the Charity Commission, charity no.
1090240.
1.1 Accountlng conventlon
The accounts have been prepared in accordance with the chanty's governing document, the ChaTitie5 Act
2011 and 'Accounting and Reporting by Charities= Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 1021" (as amended for accounting periods commencing from 1 January 2016).
The charity Is a Public Benefit Entity as defined by FRS 102.
The financial statements have departed from the Charities {Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations but whlch has since been withdrawn.
The financial statements are prepared In sterling, which is the functional currency of the charity. Monetary
amounts in these financial statement5 are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Golng concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charty
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charftable fundg
Unrestncted funds are available for use at the discretion of the Trustees in furtherance of their charltable
oblectives,
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors ihat the capital must be maintained by the
charity.
1.4 Incomlng resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of receipt.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
the amount 15 known, and receipt is expected. If the amount is not known, the legacy is treated as
contingent asset.
Investment gains and losses include 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.
1.5 Resources expended

THE CARMONA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Accountlng pollclas
(Contlnued)
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Flxed asset Investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomel{expenditure) for the year. Transaction costs are expensed as incurred.
1.7 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.8 Flnanclal instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instrument5 Issues, of FRS 102 to all of its finanaal instruments.
Financial instruments are recognised in the charity'5 balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Flnancial assets and liablllties are offset, ￿th the net amaunts presented In the financial statements, when
there is a legally 8nforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to reallse the asset and settle the liability simultaneously,
Baslc financlal assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including Iransaction cosls and are subsequently carried at amortised cost Using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interesl. Financial ass8ts
classified as receivable within one year are not amortised.
Baslc financial Ilabllities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured al the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are Subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from supplier5. Amounts payable are dassified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.

THE CARMONA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Accountlng pollcles
(Contlnued
Derecognltion of flnancial liabllitle5
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
Crltlcal accountlng estlmates and ludgem8nts
In the application of the charity's accountlng policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revislon and future periods where the revision affects both current and future
periods.
Donatlons Recelvod
2024
2023
Donations and gifts
21,810
19,382
Share of profft from Investments
2024
2023
Other Income
296,983
796,044
Charltable actlvltles
2024
2023
Grant funding of activities (see note 6)
241,696
803,131
10-

THE CARMONA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Grants payable
Donatlons
2024
Donatlons
2023
Grants to institutions..
Advancement of the Jewish faith
Advancement of Jewish education
Relief of poverty
48,374
36,970
126,350
270,712
262,790
233,429
211,894
766,931
Grants to individuals
30,000
36,200
241,694
803,131
Material grants were made to the followlng institutions..
Asser Bishvll - £33,952
Amud Hatzdoko Trust- £32,610
Foundation for Paediatric Osteopathy- £25,000
UK Friends ofAFIKIM - £20,000
Aish Hatorah Uk- £15,750
SEED- £10,000
Trustee8
None of the Trustees (or any persons connected wlth them) rec•lved any remuneration or benefits from the
charity during the year.
None of the Trustees (or any persons connected with them) received any reimbursement of expenses from
the charity during year.
Employees
There were no employees during the year.
Other
Unrestrlcted Unrestricted
funds
funds
2024
2023
Accountancy Fees
Insurance
Bank Charges
Professional Fees
4,440
725
900
1,680
557
1,200
6,065
3,437
11

THE CARMONA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
10 Net galnsl(lossesl on Investments
2024
2023
Gainl(loss) on sale of investments
3,817
11 Taxatlon
The charity is exempt from taxation on its activits'es because all its income is applied for charitable purposes.
12 Flx•d asset Investments
Unllst•d
Investments
Cost or valuatlon
At 6 April 2023
Additions
506,142
At 5 April 2024
506,157
Carrylng amount
At 05 April 2024
506,157
At 05 Aprll 2023
506,142
13 Debtors
2024
2023
Arnounts falllng due wlthln one year:
other debtors
515,664
295,066
14 Credltors: amounts falllng due wlthln one year
2024
2023
Other creditors
Accrua15 and deferred income
135,748
3,000
317,102
1,560
138,748
318,662
12-

THE CARMONA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
15 Unrestricted funds
The unrestricted funds of the charity cornprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 6 Aprll
2023
Incomlng
resources
Resourc8S
expendod
Galns and
10558S
At 5 Aprll
2024
General funds
932.004
318,793
(247,7611
1,003,036
Prnvlou• year:
At 6 Aprll
2022
Incomlng
resources
Resources
expended
Galns and
losses
At 6 ApTII
2023
General fund5
919,549
815,406
(806,568)
3,617
932,004
16 Related party transactlons
There were no disclosable related party transactions during the year12023.' There w8re no disclosable related
party transactions during the year).
13-