Registered Charity No 1102807 D & D CHARITABLE TRUST TRUSTEES REPORT AND ACCOUNTS YEAR ENDED 30 APRIL 2025 ## D & D CHARITABLE TRUST Registered Charity No 1102807 YEAR ENDED 30 APRIL 2025 ## CONTENTS **----- Start of picture text -----**
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Trustees’ Report 1-2
independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Accounts 6-9
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## D & D CHARITABLE TRUST ## TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 APRIL 2025 The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed, the Charities 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 102)” (as amended for accounting periods commencing from 1 January 2019) |Constitution|The charity’s governing document is a trustdeed dated 17 February2004.| |---|---| |Charity Registration Number:|1102807| |Principal Address of Charity:|24 New Hall Road| ||Salford| ||M7 4HQ| |Agents and advisers:|| |Independent examiners|Lopian Gross Barnett & Co| ||15 Floor, Cloister House| ||Riverside, New Bailey Street| ||Manchester| ||M3 5FS| ||Lopian Gross Barnett & Co will be proposed for reappointment at the| ||trustees’ meeting.| |Bankers|The Royal Bank ofScotland| ||St Ann Street| ||Manchester| ||M60 2SS| |Structure, governance|The charity is an unincorporated charity, constituted under a trust deed| |and management|dated 17 February 2004| ||Appointment of other trustees is at the discretion ofthe serving trustees.| ||All decisions made on behalf ofthe charity are made by the trustees.| ||The trusteeswho served during the period and up to the date ofsignature| ||ofthe financial statements were:| ||D B Black| ||S D Black| ||C Goldblatt| ||S Goldblatt| ||J Rose| |Governing Document:|The Charity’s governing document is a Trust Deed dated 17 February| ||2004.| Risk Management: The trustees have conducted their own review of the major risks to which the charity is exposed and systems have been established to mitigate these risks. These procedures are periodically reviewed to ensure that they still meet the needs of the charity. Page 1 ## D & D CHARITABLE TRUST ## TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 APRIL 2025 |Objectives and activities for the public|The D & D Charitable Trust exists to receive and distribute charitable| |---|---| |benefit:|donations to worthy causes primarily within the Jewish Community| ||The charity’s main income is from donations.| ||The objective ofthe charity is to maintain a stable flow ofincome| ||The Trustees confirm thatthey have referred to the Charity Commission’s| ||guidance on public benefitwhen reviewing the Trust’s aims and objectives| ||and in planning future activities| |Achievements and performance|During the year the trust continued to distribute the majority of donations| ||it received to various charities.| |Financia! review|During the year, the charity received donations of £470,796. It distributed| ||£223,353 to the various charities.| |Reserves policy|There is noformal policy to maintain a set level ofreserves asthe Charity’s| ||main
aim
is
to
distribute
all
available
income
to
various
charities.| ||Therefore, the Trustees believe that no special reserves need to be held.| ||At the balance sheet date, the charity had reserves available to
it of| ||£451,428.| |Future plans|The trustees plan to continue to seek donations, which they aim to then| ||distributetovariouscharities.| This. Report was approved by the Trustees on Lb th Feb Tuar y 2026 vile D B BLACK Trustee Page 2 **----- Start of picture text -----**
Date: 26/02/2026 26/02/2026
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## D & D CHARITABLE TRUST ## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025 ||||Unrestricted||| |---|---|---|---|---|---| ||||funds||| |Notes|||2025||2024| |||£|£|£|£| |INCOME AND ENDOWMENTS|||||| |Donations and similar incoming resources|2|470,796||234,504|| |Rental income||13,832||-|| |Investment income||4,377||-|| |Interest receivable||337||-|| |Total income|||489,342||234,504| |EXPENDITURE|||||| |Expenditure on charitable activities|4|232,445||167,804|| |Tota! expenditure|||232,445||167,804| |Net movement in funds|||256,897||66,700| |Total funds brought forward|||194,531||127,831| |Totalfundscarriedforward|||451,428||194,531| The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities. Page 4 ## D & D CHARITABLE TRUST ## BALANCE SHEET AS AT 30 APRIL 2025 ||Notes||2025||2024| |---|---|---|---|---|---| ||||£||£| |FIXED ASSETS|||||| |Investments||221,017||-|| |Tangible assets|7|261,500||261,500|| |CURRENTASSETS|||||| |Debtors||360|||| |Cash at Banks||45,551||10,031|| |CURRENT LIABILITIES|||||| |Other Creditors||77,000||77,000|| |NET CURRENT LIABILITIES|||77,000||77,000| |NETASSETS|||451,428||194,531| |FUNDS OF THE CHARITY|||||| |Unrestrictedcharityfunds|||451,428||194,531| > Approved by the Trustees on _26'mM Febru ory 2016 Trustee The notes referred to above form part of these Financial Statements Page 5 ## D & D CHARITABLE TRUST ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1 Accounting policies ## Charity information D&D Charitable Trust is a charity established by Trust Deed on 17 February 2004. The charity distribute charitable donations to worthy causes primarily within the Jewish Community - 1.1. Accounting convention The financial statements have been prepared in accordance with the charity's governing document, the Charities 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 102)” (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. 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 which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. - 1.2. Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity 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. **----- Start of picture text -----**
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## D & D CHARITABLE TRUST ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 - 1.3. Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. ## 1.4 Incoming 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 the donation. ## 1.5 Resources expended Expenses are included in the financial statements as they become receivable or due. 1.6 Governance costs Governance costs comprise of all costs involving the public accountability of the charity and its compliance with regulation and good practice. ## 1.7 Cash and cash equivalents 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 Tangible fixed assets - Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Land and buildings 50 years straight line The residual cost of the assets is expected to be the same as the original cost and therefore no depreciation has been charged. ## 2 Donations and similar incoming resources **----- Start of picture text -----**
2025 2024
£ £
Donations 470,796 234,504
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## 3 Related Party Transactions There were no disclosable related party transactions during the year (2024 — none). Page 7 D & D CHARITABLE TRUST 4 Expenditure 5 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 |||Other|Grant|Total|Total| |---|---|---|---|---|---| |||Costs|Funding|2025|2024| |||£|£|£|£| |Charitable activities|||||| |Expenditure on charitable activities|||||| |Grantfunding ofactivities|8|9,092|223,353|232,445|167,804| |||9,092|223,353|232,445|167,804| ## Trustees None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. None of the trustees (or any person connected with them) received any reimbursement of expenses from the charity during the year. 6 Employees There were no employees during the year. 7 Tangible assets |||Freehold|Total| |---|---|---|---| |||and Long|| |||Leasehold|| |||Property|| |||£|£| |Carrying amount at|1 May 2024|261,500|261,500| |Acquisitions at cost||-|-| |Carrying amount at 30 April 2025||261,500|261,500| |Historical cost:|||| |At 30 April 2025||261,500|261,500| |At30April2024||261,500|261,500| **----- Start of picture text -----**
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D & D CHARITABLE TRUST ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 ## 8 Investments In the year, an investment was made in a syndicate for £235,157 (2024 — none). ## 9 Grants Payable |Grants Payable||| |---|---|---| ||Grant|Grant| ||funding|funding| ||2025|2024| ||£|£| |Grants to institutions:||| |Broughton Jewish Primary school|11,000|7.250| |Ohr Yerushalayim Synagogue|7,000|10,000| |Kollel Zichron Nosson|10,000|15,000| |MH Trust|15,800|11,000| |Manchester Jewish Grammar School|5,000|7,250| |Ahavas Chesed Trust|1,000|7,500| |Revach Vehatsol Trust|8,000|8,000| |Other|165,553|101,064| ||223,353|167,064| ## 10 Other costs |Other costs||||||| |---|---|---|---|---|---|---| ||SupportGovernance|Governance|2025|Support|Governance|2024| ||costs|costs||costs|costs|| ||£|£|£|£|£|£| |Bank Charges|95|-|95|40|-|40| |Rates|-||-|700||700| |Property Repairs|6,205|-|6,205|-|-|-| |Legal & Professional|2,720|-|2,720|-|-|-| |Insurance|72|-|72|-|-|-| ||9,092|-|9,092|740|-|740| |Analysed between||||||| |Charitableactivities|9,092|-|9,092|740|-|740| Page 9