Do¢u*gn Enbtw ID.. 23FE(WC.5B4F470&AO12iLXSMc BERNARD LEWIS FAMILY CHARITABLE TRUST TRUSTEES, REPORT AND FINANCIAL STATEMEYTS YEAR ENDED 31 DECEMBER 21)LI REGI&4TERED CHARITY NUMBER 1125035
CwtsbJn Ernftknpe ID.. 23FEc8Dw47&trA042cIJC BERNARD LEWIS FAMILY CHARITABLE TRUST TrusF Caroline Grain8e Clive ttwis REGISTERED ADDRESS Seymour Mews House 2&27 Seymour Mews London WIH6BN AUDITOR KMX Cropper LLP Fkr 5 65 ixadenhall Stred EC3A 2AD BANKERS Ba1¥y$ Bank Pl¢ Strand Lei¢¢ster L¢i¢e$tershi LE87 2BB INVESTME MANAGERS Stonelw Flcrning Investsnent Management Limit 15 Suffolk Strcrt IATrn&>n 5WIY4HG
t)orulgn Erweky10.. 23FE¢JetL-WF47O>A042-CQLE)c BERNARD LEWIS FAMILY CHAIUTABLE TRusr TRUSTEES, REPORT AND FtNANCIAL STATEMEKrs forth¢ yur ended 31 D¢eembeT 2023 Contents Statement of Trumees. resrthsiTrilities in res of the Tnte¢s. annual ryrt the financial statements Irwjwdent auditor's rep)rt S) the Tru5teesofthe Bernard LAwi5 Tr•mily Charitable Tru Slat¢mEnt o(financi41 1vIll¢S 10 Stsment of financial Fvsition Ststrm¢m of e4sh tlows 12 Notes forniing pan of the fin•n¢soJ sw¢m¢nts
Docu¥vJn Envekjpe ID.. 23FEOBt584F47o>12-cD58&4SBEc BERNARD LEWIS FAMILY CHARITABLE TRusr TRUSTEES, AIYNUAL REPORT for the yeAr ended 31 DeCeber 2023 The tTUSttts present theiT retK>rt and financial steMentS of the charity for the year e¥yled 31 December 2023. The financial statemen¢s have been prATed in aCCOTdance with the 0Un11ng w)licies Set out in Nk)te I to the accounts and comply with the chariiy's tThst deal. the Charities Act 2011 and Accounling and KeFX)rting by Charitie$'. Stmemem of Recommended Practice applicable to charÈties prepuing their xcounts in aOrdnCE with ihe Financial Reporting Standard applic8ble io the UK and R¢publi¢ of Ir¢land (FRS 1021 effectiv¢ l January 2019. Strutture? cov¢rn4n¢¢ aud m•Tragemet The B¢rnard L¢wi$ Farnily Chuitsble Tru nhe Tr-) is a r¢8iStered chtrity. number 1125035 and is ¢onslitut¢d by a Deed of TrnI dated 12 June 2008. The Tntst does Th)t inviic donalions from m¢rnb¢ gf the general public. The TnL51 athi¢ves its objeaives maiftty by m•king grants ty othtr th]ble institijtiong and deg¢rvin8 cau5e5. New tru$ie¢$ are Bppointed by thc 5ettlorofihe Trusi BrAfwd txwis, during his lifetime, &nd thereaft¢rby unanimou5 approval of the twst¢es. On apwjintment of the new tru¢¢& one of th¢ ¢xis1inÉ trustees explains to the new trustee thc dcci5ion-making proc5 of th¢ Trust #nd provides an overviewof the adrninistyative procedures employed by the Trull. Th¢ Irugtees mea regular intervals kn di5CU55 and CsId the of th¢ Trust's funding. re5crvcs. risks, inveslmcnts and grant making. The administration of 8rnnts thc processing and handlingofapplieations is carried out by ¢rnployee5 of Lewis Trusi Group Limita and RÉver Island Clothin8 Co. Limited. The s¢rvic¢s provided by thes¢ employerf Art included in the TnLSt &8 a gifl in kind. Th¢ Trust Iw only one paid ernpioyee. The trUte3 list¢d below held offi¢¢ during the year and to the datr of this rert.. Bernard Ltws Caroline Grain¥e Cli%'e Lewis Leonard L¢wis Objedlves ind Afliviti The Trust was established to exprr5s the clwitable intrMion5 of nKmbers Of the family of Bunard Lewis lh¢ setilof.), which includes Bernard Lcwi5. Clivc Lcwi% L¢onard L¢wi& Caroline Grnin8e and certain compIe$ thAi they own iosether wilh other ffl¢mbews of the Lewi$ Family. Inwme ond capital of the Tru is to be usoj. in whol¢ ff P•TL exclusively for the bNJefft of ¢haritsble purp05¢5 St the disuetion of th¢ trustees. The thJst¢¢$ have referred to the Charity Commission's guid2nce on Public Brncfrt with due regd Mthen T¢vi¢wing lh¢ iypr of artLVities the TTUSt slK)uld undcrtakc. The Tft lin to Fffovide support for * range of ¢haritsbl¢ cuuse5 in th¢ publi¢ b¢nefi( in¢ludin8 Ln the aru8 described in the Achievements rfOrnt section below. Th¢ lelally pern)itted objectives we wide and 8eDernlly accepted dwi¢able objeclivcx. Grsnt mgkini pol The main ar the TTUSI funds are child health, child developrneffl and disability, m¢ntsl health, racial equity, displattd pu)ple. e#ll0n the Jewish communily. Bui new #reas are consideTpJ regularly. The Tryst h& established its grant maknng policy to hl¢ve its obj¢¢iivu for the public btnefiL Various ¢harities submit their request for ¢on5ideration of a grani io the Trus¢ atMI decisn$ of approval of yants att made at trustee me¢rib)gs, wilh consideration of whetherthe requests meet the Tr¢,5 aims arbd obj¢ciives. Gr8n(5 provided may 5in8le payments. or for 2Q years. A large number of ants sre unrc5trirtcd. whilst some arc restrictd to specific pro8rarnme5 or areas of rnedical restarch to ertsure that funds are be targeted to rnect the ¢Inb]e objective5 ofthe Tn]st.
DopJsb3n En¥tloFe ID.. 23FE0BLsB4F4703-AO42-CCsq8BEC BERNARD L£WJS FAMILY CIIARITABLE TRUST TRUSTEES, ANNUAL REPORT for the year eTrded 31 December 21 (ton11nTA) Aeblevements and wrfonn•Thce The main Charitsble a¢tiviiies fiJTh4a by th¢ Trust by of gr8Jtts activili¢s undertaken directly (l111n$ A]Ioc8t¢d support costs And governance costs) durhng the year a.. £762,212 for medical 8cneral supTxJr4 £46,056 for child and social care: £50.924 for support for the elderly: £2.301.786 for educ100] support.. £242,41JJ for Jewish community 5UPIKJr4 th4 £2.737,977 for general funding. The list of provided durin8 ihe year is included in the analysi$ of chwitsble activities (Note 4). Th¢ objectives of beneficiaries of the grants are in line with obje<tiNw of the Trust. The amounl of donation receivcd from Lews Tru Group Limited is expeaed vary from year io year. Flnxncll rvi The Charity's finan¢ia] •¢tivrti¢J 8Te SIK) On PA8e 9 of these finattcial stern The Trusi's work 1$ ¢ntiRly rdiani on donalion irKom¢ frorn L¢wis Trust Group Limited And investment inwme from invesiments held by the charity via Sionehage Fleming Investment Management Limited. The irtornc during the yetr ended .11 December 2011 £314278 12022., net e¥p¢nditUTt of £5.763.3971 comprising of totsl Èncom¢ of£6.221.467 (2022.. £134,953)and tot81 expendiftire. including any net b5$¢$ or gains on investment. of £5.907.189 {2022'. £5,898,350). Expendiiure on ¢h8ri¢able activiiies amouni¢d to £6.141.353 {2022'. £5252,405). tk)nationsof£6.015,00012022.. £15,CW) were receivd from i¢wisTNHGmupLimitfA duringthe year. A voluntary donation of £3.000,IXKI by Lcwis Trust Group Limid in 8pt of the yearendcd 31 December 2022. As the d¢)nglion was netther hgreed. M)r cortfirnied nor paid Ufflil &ftLY the period end, this donation has be¢n re¢ord¢d in ihe ac¢ounts for th¢ y¢ar ¢nd¢d 31 D¢wnb¢r 2023. L¢wis Trus1 Group Limited is a sub5idiwry of LFH Intemationol Limited. a compY in which the Tnet$ hold direthorships and fin15 inler¢sts. The remainder of the inwme rises from Investnts. 'I'he sthtem¢nt of financiai pogition shows ihe fimd50fthe Trust which comprises of inv¢stm¢nts in fixed and variable inieresl securities and bank b81ance5. E<)ih of whi¢h g¢neraies iOMe for ihe Trusi. The w)licy of the TNSI is mainthin ¢sh at bank at a level 1$ adequa ts cover grants pable athd OTxMin8 ¢xp¢ndintre. Return on invrsiments for th¢ year was in line with ewtyiions. The fund balance as at 31 De¢¢mber 2023 was £4,900,351 (2022: £4.586,0731 Ind wrsisted primarilyof cash at bank and investments in se¢uriiies. The Irusitts will contlDue w use these 1$ to meet ihe objectives of the Trust. At the balance shttt date, the Trust has ne¢ assets of £4,9(,351 12022: £4,586,073), including net eurrtnt aS5et5 of £575,65412022.. £377.1321. The art1 sperMI of Ihe Tnjst 15 within the control of th¢ TA]¢¢$ &TwJ aWaTd5 eould bc reduccd or stOPPEd if rEquirLYJ. The Trutt$ Consider the Tn has mor¢ th adequate financial re)UrCeS to ntinue in operation for at least twelve nKnths following issue of th¢s¢ &ements and as such th91 th¢ goin8 conccrn basis of prepaTaiioD ¢Olrtinues remain appropriatr. Inves¢ment poliry Th¢ InveMent )lICY aim5 to hleYe lon8 tttrn clpithl gn)wh whil¢ mainthining rca5tsbk liquidity. thertby enabling th¢ Trustees to rneet their objedives in rttpe¢tofthe rtquirementsof the Trugt. The Try$tee5 require their inve5tmtnt rnana8¢r to pay aitention lo the 8Tlrd investment criteriA namely the 5uittbility of ihe Cl of investment and the need for diversifition insofar &$ appropriate to the cir¢ums¢ances of th¢ Tn. Any restrictio on the t)i)e of investtnents OT markets in which the maNa8er may inverf on th¢ TTilSt's behalf will be 8iven in writill8. Investmen¢ r¢slridioni The I'rust may Kjt invest in any Al*rn]ye inve5tmuts.
Do¢u$ign ENWcpe ID.. fdFE0BtL5P4F470>A042iCrf)L BERNARD LEWIS FAMILY CHARITABLE TRusr TRUSTEFS. ANIYUAL REPORT forthe ye•r ended 31 Dtcernber 2•23 (continued) Investrnent perfornMfjee Return on inveSents for th¢ year was in line T1 expectsS and the c•pitsl Wal of th¢ p)rtfolw wnlinued tt> Plang for futur¢ p¢riods The Tntst has an adequate fund balance to meet the T,9 ¢ommitsKnts forihe fDlkJwin8yegr. ThE Truste¢s inttnd to increase steadily over the next few year5. Reserves are Sd io cover the commylments rne and opcrating eost$ for the period of committed tqsuming no further iticome is receiv. The Trustees intend to maintain TerVeS levels. The investments ue rtviewed re8ularly with a vin¥ to rnaintsin th¢ income level without unwtable investment risk. Rl•ks •nd prln£lpAI uncertlllmtks Rlsk maffj*yJnent The primary risks fa¢ed by the Th1 are perfornwKe of investh)ents and c8pT£ity of the TN51 to mak¢ ¢ffKIiv¢ grants. The major finAnciE41 risks of ¢he Tnw we the UTK¢rfainty of the donthion from L¢wiB Tnth Group Limitd and the vari11¢ry of inveslmem retunL8. The irullees re8ularly hold di5CUSSiOM to c4)nsid¢r 88r¢e •ction plans to mwe mitigale the risks relaling lo in¢om¢ and th¢ value and natUTC of 115 invCslmts. Prnfessional advice with regtrds to investments is sou8ht from Stonehage Fl¢rning Investrn¢m eMent Limited. Reserves Polky Given the expected fluY8t1QIL8 in donlon5 TEetiTrtd and investhiem inwme, the TnL8t's policy 15 to Tttain • suificicnt Icvcl OffU1$ as a me•swe of wntinyity in 511PPOrtin8 the elwi18ble bodi¢5, to which 8rants #re givert. Th¢ yU¢ of fvnds held by ihe Tn for ihe financial y¢•r 1$ £4.900 351 {2022: £4J86,073). This level of funds enables the Trustees lo hl¢ve the Aims ar objKiivw of th¢ Trhtst Witho being wlK)Ily reliant on th¢ r¢c¢ipl of fuiur¢ donations. Reserves ve set to wer the commilTnent5 made and opernting costs for the period of wmmitted wts, as8umin8 tK) further income is received. Th¢ Trustees inteT¥J to rnwintain reserves levels. Cliv¢ Lxwis- Trustee S¢ymour Mew5 H0C 26-27 Seymour M¢ Lonth)n WIH 6BN Date: 26 September 2024
Dc•)J$ ECPe ID.. 23FEOBD&5B4F470>AD¢2-CWD5&5E¢ BERNARD LEWIS FAMILY CHAIUTABLE TRusr srATEMENf OF TRUSTEES. RESPONSIBILTfi&s IN R&SPEcf OF THE TRUSTEES, AI¥NUAL REPORT AND THE FIN.4NCIAL sfATEMET (or the yur ended 31 Deztmbtr 2023 The TNstee$ are Ttspx)nsible for prepamg the Ann re[ and the fin]8] stthrne in aordANce with appIlble law at)d regulaiions. Chlty law requirts the Trusttts to prtpare firwKiai statements for eath year in aCWTdaC with United Kingdom Genw]Y A¢PIed Acwunting Prartice Iunitcd Kingdorn Awunting Standards And applicable law). Under ¢harity lawth¢ Trustees rn1 1 approv¢ the fi[]1 $ernents unle5sth¢y are satisfied they 8iv¢ atye and fairview ofthe stateof affairs of tbecharity alOr the incornin8resources and applicationof resoure4 includin the incom¢ 8nd exptnditwe. of the charity forth period. In weparin8 these fin8rKial ststemcn ihe TnL8te¢s •re TequiMI kn: sele¢1 $yitable Ac¢ohtnling plieies And then 8pply them eonsistently make jud8ements wl eJrim$ tht are Tewonable and WLxknL' stste whether appli1¢ UK AWIlln8 StaDdards aTrJ the Ststement of Recommende41 Practice have been followed, subjeci any maleri81 departures dis¢losed and explained in ihe fiTMncial statements: state whether the finarKiai ststements cornply wilh the trNsi deed, subject to any m¥l¢rhal departure8 disclosed and explained in the financial statemit and prepare the fimncial stitern¢nti on the 8oin8 e4Jntern btlis ujltss il 1$ inappropriate to presume that the charity wll continue in business. The T$t5 ¢ resi¥)fLyibl¢ foT k¢¢pin8 ad¢qu¢ xwwjting Tcwrd5 that 5ufficieni to sknw and explain ihe charity's trdnshciions and disclose wilh re4son8bl¢ Kcwacy any time ihe financÉal F¥)Sition of the Chrity and en8blt them io ensure th fintttKiai $tslcm¢nts ¢omply with th¢Charitics Aci 2011. Thty ar¢ also re4nsible for sttfeguArdin8 the assets of the charity and hence for thkin8 rtag)nAble steps for the pr¢v¢niion ond deteeiion of fraud atml Other iTregulttrities. The Trusiees who held olYLce ihe dale of &PPToval of this Teport confimi ihok so far as ihey Are &wore. ihere 1$ no relevthi ludii infonmtion of which the charity'5 audiwr5 are unaware. E&ch I'rustee has taken all the steps that Ihey ought to have tokert to make them5elve$ 4waTe of any relevant audit infornotion and to establish the chaTity's I111L5 Ire aware of infonnatiott.
Docu4rb Erknpe ID.. 22FEOBDC.5B4F4703.A0424IXID585A8BEC BERNARD LEWIS FAMILY CHARITABLE TRusr INDEPENDLNT AUDJTORS REPORT TO TRuEE5 OF BERNARD LEWIS FAMILY CHARTABLE TRUST for the ytsr tnded 31 December 2023 Opinion Wc h•v¢ audit&J the fimncial staternents of Bernard Lcwis Family Charitsbl¢ Trust {tht'tharity') ftsr the year ended 31 fkcember 2023 which comprise the Ststement of FinwKial Activities, Siat¢ment of FinaTKial Position. Statement of Cash Flow5 and rnle5 to financial stsi¢men includin8 a summary of significanl awunting policies. Ttle ftnancial retM)rtin8 framework that has been applied in their preparation is applicable law and Unitd Kingdom Accounting Standards (United Kingdom Generdlly Accepted Ac¢ouniing Prxthcel, including Financill Rerthin8 Stsndard 102 Th¢ Finan¢ial Repjrting Stard applicable tn the LK and Republi¢ ofireland,. In ouropinion the finamciaj 5tatements= give a In and fair view of th¢ slate of the charity'5 affairs &s 31 Ikc¢mb¢r 2023 of its incoming resource5 and applicaliorb of resources, for tk year then ended. have been ProrIY PTcparcd in a¢Gord8nce with Unttd Kingdom Gener8ily Accep1 A¢counlin8 Pr8clice. in¢ludin8 Financial Rewting sIdd 102 Tr Find141 RerA)rtin8 stld applile in the UK and Republi¢ of Ireland,: 4nd have been Prepar in 8¢cordance with th¢ requirtMet of Charities Act 2011. B819 for oplnlo• We condurted our audit in wCOId¢t with It)maiioDal Stinduds on Audiiing (UK) IISA5 (UK)) and applic&blé law. Our responsibilities under those staTwJ#rds 8re further dribed in the AJItors. responsibilities for the oudi¢ of the financial siatements JKlion of our Teixjrt. We ue indepeTrJ¢ni of ih¢ charity in aceordan¢e with ihe eihical requirements thal are rtlevant to our411 of th¢ financial 51atements in the UK. IludIng th¢ FRC'5 Ethical Stond&rd, and we h¥ve fvlfilled our othcr rthicDi responsibiliri¢s in ¥cothnee wth requir¢m¢nts. We beli¢vt that the audit evid¢n¢e we have obtained is sufficieni ond appropripte to pmvide a basis for our opinion. ConcluJlon8 reladnl to iolDg VIDeern In auditlllg the financial siat¢ments. have COTKludrd tht the trustees. we of the 8oin8 concern b18 of CoUntIng in the prtP&rniion of the fin8neial ItMentS is thppropriate. B¢d on the work we have wforn)ed have identified any merial un¢¢rtainlie5 relating to events or nditi¢)n5 that, individuaily or wlle¢tively, may ¢Jst Si8nifbcanl tsu on the charrry's ability to continue as a 8oin8 concern for a P¢Tiod of it leth iwèlve months from then the finkncial sial¢ments are •uthoris¢d for ie. Our resp)nsibiliti¢s aTMI the resFonsibilities of ih¢ tru5ttt5 with resped w going ¢on¢ern are d¢wib¢d in th¢ r¢levanl Se¢tio of this repcKI. Oih¢r informtion The tNste¢5 or¢ r¢5w>nsible ftir the othtt information. The other inf0rn181iOt) comprises the infortnation ineluded irt th¢ Annu81 Rem other the financial siat¢m¢nis and our Rwrt of the Indep¥ent Auditors theren. Our opinion on the financial staterncnts docs cover th¢ other infonnatkon antl except to th¢ extent oth¢n¥is¢ explicitly Stated in our reFk)Ti w¢ do rM)t express any fomi of ossurance wnclusion thereon. In cotmection with our audit of th¢ financial staiements, our rtsp)nsibilil)' is W Te4d the other infomatioll and, Lll doing so. con$ider whefh¢r the other infornjation 15 materially iwnsistent with the financial staternet or our knowled8c obtained in ihe audit or otherwise appcars to bc mtterially misstst¢d. If we identify such material inconsistencies or YippaTtiit material missial¢ment& we are required to ddemiine whether this gives rise to a material MISSt¢m¢nl in the financtal statrments themselves. IC based onthe work we have perfOrnd, w¢ ¢on¢lud¢thg¢ iheTe is a material MisseMent of tlus othEr inforniation. awe required to rwrt that fact. We hve nothing to report in this regard.
DouJs¥n Ervde ID.. 23FE0BEC-5B4F470>A-cOODI8Ec BERNARD IIWIS FAMILY CHARITABLE TRUST INDEPEIYDENT AUDITORS REPORT TO TrUSTEES OF BERNARD LEWIS FAMILY CHARTABLE TRUST for the yur ended JJ Deeembtr 2023 M8rteTS on which w¢ AT¢ reqlTed to r¢port by u<¢ptwu We have nothing lo report in iesF¢¢t ofthe following matter5 wbere the Cbarities (Accounts 8JMI Rem) Regul10n$ 2008 requires us to report to you 1£ in our opinion.. Ihe inforntIOn 8iYen in the Report of thc Trustets is I05•51 in wjy tiCTi respect the financial stÉtcments- or sufficienl aw)untin8 rwords kne Try been kew" or the fal81 slat¢m¢nts ar¢ noi in agrttm¢nt with the WIntIng r¢d5 and reiums: or we have noi received all the infommion and explanations we wuire for ow ¥Jlit. RtAptsn#lbllltlo• of truth A5 explained Th)TC fully in the Statcmcnt of TTteCS. Rewn5ibilttie5. the trustees are Tesponsible for th¢ prtparntioJJ orth¢ fiJwi¢ial slatements whi¢h Biv¢ 8 fair view, for such internttl eontml the trurts dc¢crmine 15 n¢c¢Jsary ¢0 enabl¢ the weparation of fina111 Statnents that ar¢ frc¢ fmm rnNt¢Ti•I misstat¢menL whether due to fraud or error. In preparin8 the fit)anCI ststements, the truses are responsible for assessing the Charity's ability io wntinue 8$ going concern, disclosin8, as applib matters rel to going Co¢rn aNI using ihc 8oin8 nCern basis of aCeOLmting unless the tre¢S either intrnd w liquid¢ the charity or to ceue operntions or hav¢ no realistic tern1ve but to do so. Our resptsmlbllStlts for th thdIt of the fubAthdl rt#temeuJts ' We hwve been apwjinted audiioT5 undcT seiDn 144 of the Chfiriiies ALM 2011 knd reixmt in accoTdance with th¢ Act and relevant regulions mad¢ or hlving ¢ffed th¢T¢und¢r. r objectives are to ottsin reasonable wuranc¢ alMii whether the financial ststements as a wknk Brc free from material mi5s1ameni. whdher due fraud or errc¢. and issue 8 R¢wJrf of th¢ Indepcndcnt Auditors that includes our opinton. Re&8on8ble ossurance is • high level of Bssuranee, is Mt a 8uarsntre th&t an atyjit in acrdance wilh ISA$ (UK) will dways detrct a Maw1 mi5Mam¢Di wh¢D it exists. Misstakmenis vise from fraud oreYYor and are con$id¢red mjteriai if. indiwdwllly or in the ag8re88t¢. they could reasonably bc expectcd to influence the ec0MI¢ decisions of users taken on the basis of thcse financial stsiements. Irregularities. including fraud, vt insthtKes of rV)ndMplIanCe wth laws and gUlatIonS. We design pn)cedure$ in lirte with our reswn5ibilits¢s. olIfted a¥¢, dricct makriai missiatements in rEspeet of irrt8ul&ritie& including fraud. The exterbt to which our pn)cedurts eapable of det¢ain8 irregulariiies, in¢l1n8 frBud is ddailed below: W¢ obtsined an undeTsthndin8ofthe legal and regulatory fr4mework5 thal ¥r¢ gpplicable to the Charity deterni1d that the rnost 5i8nificant aTe the Financiaj ReTX>rtin8 Ststmlard 102 The Finon¢i&l ReFoAins Standard applicable in the UK and Republi¢ of Ir¢land' (Unikd Kingdom GenerlY Accepted AccouniinB Pradi¢e). We undeNood how the Charity 1$ mplyIng With those frnmew)Tks via conwnunication with thos¢ ¢h8Tg¢d with govemance. together with the review of th¢ Clwil3 th¢wn¢nted policies ty] PTocrdure5. We we55cd the Susceptibility of the Charity's financial SeMents mis5tsternent. including how fraud might ¢xcur by considering the key risks impxting the finan¢ia] 5tlltements. These includgj riskg associated with Revrnue Recognition and MaMgemeN override of Contro15. which werc disCUS5ed and a8reed by the audil team (lur approach includ¢d a8r¢eing the clwity's wition of income to underlyin8 SUPPOrt the review of journal entries processed in accountin8 reLX)rds and the investigation of si]fiCant and unusual uansactions identified from our review of the accountin8 Tel. Based on this understhnding we designa our othlii prrKedures to identify nonvwmpiianc* with $u¢h laws and TEgulations. pYo¢edwes iDvol¥ed review of the reFrt)nin8 to the dir¢¢tor5 with respect to the application of the do¢LmieN¢d poli¢ies and tedureS and review of the fina18] ststernents to ensure ¢omplianc¢ wiib the r¢Fwting r¢quirem¢ntsof the Crity.
En¥Ebpe ID.. 23FE0BsB4F47CtAO42<CDs& BERNARD LEWIS FAMILY CHAIUTABLE TRU INDEPEf4DENT AUDITOKS REPORT TO TRUSITES OF BERNARD LEWIS FAMILY CHARTABLK TRIIST for the ytr thded 31 Deeember 21113 A further d¢scriplion of our Teswjnsibilities for the audit of the financial ststements is located on the Financial Re]x)rting Council's website at wwiw.fr¢.¢xg.uklauditorsTesrA)nsibilities. This descripiion fi)Tms p4rt of our ReFort of the Indepen¢Jetht Auditors. Uje ofour report This rq)ort is mad¢ wlely w the ChIty'S truxees. as & b)dy. in xcordzrte with Part 4 of the Charities (Accknunts find Rewrtsl Re8ulation$ 2008. (r audii x)Tk h&s been undertak¢D so we mi8hi state to the charity's trLts*es th05C tnatttrs we are required to stat¢ to them in an #uditors. for M oth¢r purwjse. To the fvllest extent pernitted by law. we do aLcepi or hssume r¢5WXLSibility to anyone other than the ¢haTity and the tharity'5 trust$ a5 • IKy. for our audit worK for this r¢poffj (r for the Opinio ve forn)ed. Krtox Cropper LLP Chartered Atcountants and Alit0 65 L¢ad¢nhall Street London EC3A 2AD U ?kwLerCoQ4-
Lhiawlun E10 ID.. yJFEcet.5B4F47AI42.C(D5c BERNARD LEWIS FAMILY CHARITABLE TRusr srATEMENf OF FINANCIAL AcfiviTIES for the >exr ended 31 December 2023 2023 UnT¢s¢ricted 2022 UnreJ¢rirted Futtds Ineomt from: Donations Invcstment ineorne Total 6.025,Crf)O 196.467 15.OJO 119953 134 953 Exp¢ndltur¢ on: Chariiable activities Totsl 6 141355 6 141355 5252 405 8aiThsI(losses) on inwertments N•t IncotI(eXendhllTe) 234 166 314.278 (5.763,397) Re¢on¢ili•tion of funth: Total fvnds broyght forward TotAI thnd$ c•rrled forward 4 586 073 4.900 351 10349470 4 586.073 All amounts relate to continuing oFMions. All funds are unrestricted. All gains and lossts T¢¢015¢d in th¢ ytsr ar¢ in¢luded in the St8t¢m¢nt of Finan¢ial Activities. The notes on pa8¢s 12 w 20 form part of these fllw*ial 1Mellts.
DouJgn Envekpe ID.. 23FEOP.584F47oAo42.c[1x)S BKRNARD LEWIS FAMILY CHARABLE TRusr STATEMENT OF FINAYCIAL POSITION •5 8t 31 Dettmber 21123 Note 2023 2022 Flxed sets Fixed and variabl¢ intere8t sKurities SJ99,447 5.148.941 Curr¢nt assets Other debtors lOvementS {bank de51t xcounts) Cash ot bznk 13.079 2.584.420 771.080 3 J68J79 20,520 1,193.104 .975.188 Credi¢t)r3: fAlllng due wlthlTr one yMr 2 7Y2 925 1 $98,056 Net eurrent Mets 575 654 5.975.101 377 132 5526.073 Credlton: AmouTrts (Alllnt due ifttr mort th*n one yeAr Grants paywble (1,074.750) (940,000> Net 4 586 073 In¢ome funth UnT¢Stri¢icd funds The N¢¢5 on w8¢$ 12 to 20 fonn part of these finwKio1 ernts. The finan¢ia] statements ¥proTrfed by the iThste¢5 and ¥u¢1th)ri for issue on 26 SeptemE¢r 2024. Clive Lewis TnL8tcc 10
Ooutyign Erhvew ID.. 23FEc54F470I2CK¥J58 BERYI ARD LEWIS FAMILY CIIARITABLE TRUST STATEMEliT OF CASH FLOWS
S At 31 December 2023
2023 2022 liote Total funth Total fundi usb prnvlded byl{uxed itt) optrntinl etivlti¢J 1.213.763 13.187.884) Cash llowa trom Invtathig ethltkn: Divid¢nd5 aThd interests frorn investments Purchase of investments Procttds from sale of investMty Net t$h uled In InveJtlDg •etlvltks 203.406 (556.4771 540.140 187,069 124.268 (676J65) 537 953 (14,144) Chthgt In euh ttd egsh equlvalents In th year 1.400,832 3202.028) C.8yh snd cth equivalents at the beginnin8 ofihe yeor Ch and c•sb ¢qulvl¢nts 1 th¢ end of tbe ye4r 1954 668 5 156696 1954 668 IY13 The t¢S on 8¢3 12 to 20 fomi pth of thcse fimle1 siatemen
Doojsbn Ert•Wcw10.. 2SFE0B.S8IF47O2cKJD58&6ABEc BERNARD LEWIS FAMILY CHARITABLE TRusr NOTES FORMING PART OF THE FINANCIAL STATEMENIS for the ytr ended 31 De¢¢mbtr 21123 A¢countin¥ poli¢1 The followin8 acuJuntinB policies have bcen wlicd in preparing the statements. Bsls of preratIon •nd Asxs$m¢ll¢ fjf golng conctrn The fjrtancial statements have been prekwed under the hÈslorit41 eost convention with items rxogniwj at Mst or transadion value unless otherwise ststed in relevant notes these accounts. The financial siatements have been prepared in ac£Ordw¢ with thc Ststtment of Re¢omm¢nd¢d Pra¢tice'. Accounting 8nd Reportin8 by Charities preparin8 th¢ir accounts in accordance with the FLnan¢LI Rep)rting Stsndard oppliuble in the United Kingdom and R¢publi¢ of Ireland IFRS102) and the Charities Act 2011. The financial statements have been preptred to give 8 'vue and fair. view atkl hve depar from the Charities {Accounts and Rep)rts1 R¢guJaiion5 2008 only kn the extent requiTrd to provide a 'lrue and fair view.. This dtrArture has involve4 followit)g AOUntIng and Reporting by C.hariiies prtparing their accounts in ac¢ordan¢¢ with the f"'inancil Reporting Stat)dard applicable in th¢ UK and Republic of Ireland {FRS 102) effective frorn l Januory 2019 rather than the Accouniing and Rep)rting by Chariiies.. sl¢M¢nI of ReeA)mmended Practice eff¢dive from l April 2(K)5 which $inct been withthawn. The Trust Constite5 a public benefrt entity as defin>J by FRS 102. The Iru8te¢s cmsider th&t theT¢ are no mot¢ria] uncontI¢l imwin8 the Tntst's ability to ntInue Hs a going eoncem. The most Si8nificant ayeas of jud8¢meni and key SumlOn9 alyed i*ms in the coUnts are to do with e51itnatinB the liability from mulii-year grant wmmitments. With respea to the reponing p¢riod, Ihe m051 siBnifLcani areas of uncertainty ihw affect the t1Th8 value of assets hcld by the are the level of investment rcturn lh¢ perfoTmirtee of investment markets. At th¢ b8lJn¢¢ Jheet date, the Tnjst has lssrfs of £4,WJOJ5112022: £4.586.0731. including CUfTent &4sets of 75.63412022.. £377,132). The annual spend of the Trnst is wiihin the control of the Tru51ees and awards could b¢ reduced or slopp¢d if r¢quiYed. The Trustees consider Tn1 has more than ad1¢ financial resoyrce$ io cominue in operation for at Iwi Iwelve months following ihe issue of these fir•nciaJ s¢thm¢nts WKI as such tho¢ th¢ goin8 concern basis of prep8rgtion continu¢5 to r¢main ¥propri&te. Incomt recolnhlom tknnation income is accounted for when the chariry has eniitl¢rn¢nt to the income, it is wbable thatihe income will be rettiv¢d, and the wnount of income Yt¢eivoble ¢•n be measured reliably. IDt4X¢A on investments is a¢th)untrd for on a re¢eivabl¢ b&si& DonAted serylc¢s and fAdlttky Gift5 Ln kirtd are irKluded a$ in¢om¢ and ¢xpendittve to thc cxlcnt that i commercial value can be on such 8iftJ. Exptnditurt reeognltlon Liabilili¢s are reco8Thised L% expendiiwe os S)n as ihere is a legal orconslnKliv¢ obliyiion committingthe chartty to that expenditure, it 15 probable that 5tttlcment will be required, ond lh¢ amount of the obligalion w be measured reliably. All expenditure is accounted for on an accruals b&sis. All expcn5e5 in¢lwlinB $upp)rt $ts and gov¢rnan¢e Costs are allocated or apportiona th¢ applicabl¢ expenditure helIn8$. Fixed &¥$rt investment# Investhients are a forni of basic financial irtstnnnent and are initially ronIS ai their valu¢ ¥nd subsequently m¢&%ured at their fair value as ai the balan¢e shttt date ]ng the elosing rnarket mid-price. The stsiem¢ni of flnancial aetiviiies irKlths the nel gain5 and losses arisingon Tevalu•ion and di5P05als throu8hout the year. Othtr deor5 (hh¢r d¢btors are Intere income which 1$ rwis¢d on an ba5i5. 12
Dcu5wJn EnN ID." ZJFEOBOG5B4F470>A012-CCQD5C BERNARD LEWIS FAMILY C11ARITABLE TRUST NOTES FORMING PART OF THE FINANCIAL sfAIEME]YTS for the yur end Jl Dttethr 2023 {tottlltttsed) Aecountlng lIdeS (comlTrued) Cayh •nd (•sh ¢q•valents Cash and equivalents L¥Jrnprise Ix8b bkn$ 8Dd c8ll deIts. Creditorn Crediknrs fallin8 due within onc ycar and aficr more than ort year ilAt granis paythble pttyrntnts made to third parties in furthcranct of the charitsble objectiv&% of the Tnst. Tn the case of the Lmc<)nditionJl grnnt olTer this is accrud once th¢ r¢¢ipi¢nt h&s b¢¢n notifi1 of the grant iward. The notifi¢ion give5 the recipierjt a $0M8b]e expectBlion that they will rtccive the one-yw or muhi-yellr m. GTHn15 aytrds ihat are subject to the recipient fuifjlling p¢rforn)ance ¢onditions are only xcrLKd when the reeipitnt hos been notifi¢d of the grAnt and any remaining unfulfilled condition atthchin8 granl is osid¢ of th¢ r¥)ntrol of th¢ Tn. Funds #¢counilDt Unrestri¢t•d art availknle for the dty¢)n of the tnJe¢s in fihTtheMc¢ of the 8eneral obj¢ctiv¢s ofthe Chlty. Unrtstrided funds include a a]lOn reserye representing ihe restlltem¢nt of investmcnt Hsscts m&rket valuES. 2. DoDatlons R¢¢¢fved All donlon5 r¢¢eived r¢lat¢ to Unrestri fvnds. 2023 2022 Voluniwy dork&¢ion - Lewis TnLS1 Group Limited Donated servic¢$ and flIlli¢S.. ILwis Tn1 Group Limiied md River IslaThl Clothing C£. L4mited G3.. Social Impaci ParttKTS 6,000.0 15.0(Kl 15.IXN) A voluntary donlOn of £3,Or,¢Th was m¢ by Ixwis Tnut Group Limited in respect of th¢ ye4r ¢nd¢d 31 December 2022. A$ the donaiion was neither •gr¢ed, Mr confirmed nor paid urttil aft¢¥ the Period this donation has been recorded in the accounts forth¢ yearended 31 D¢¢¢mb¢r 2023. 3. Investmen¢ lrt¢ome 2023 2022 Bank interest Fixed and Vdri4bk int¢r¢sl x¢wili¢s 71,209 125258 196467 29,177 119.953 13
thl$KJn Errtope1Tr. 23FEoBD&584F47(¢>Az.cLs8548BEc BERYARD LEWIS FAMILY CHAIUTABLE TRusr NOTES FORMING PART OF THE FIPAYCIAL sfATEMENrs for the year ended 31 December 2023 {comtinued) 4. Chlrltsble adlvitles 2023 by Adivity sUprt tosts A¢¢iviti Grnfyts undertaken govtrnate w#rded dIrllY Total Chrltsblt •dlvltleJ Child and s18] we Medical general support General fvnding Suptx)rt for ihe elderly Jewish community support Edu¢4tion&l fundin8 45220 748 J75 2,602,6( 50.0 238,0(1 836 13,837 48.119 924 4.400 46,056 762,212 2.737.977 50,924 242,400 2 301786 6 141355 87258 5944 195 2022 Sumw8ry by Adlvlty Support eolts Aetlvltl Grnmts ¥nd¢rtakeJ zov¢rnnee awsrded diredly Toll Ch#rbt4ble •tlivltl Child and wcial care Medi] gen¢r815UPlXIrt General funding Support for the elderly Jewish community sup Edueational fvnding 2,376.S(Kl 67,170 2,097,125 50,0 236,750 61.425 1.736 54205 1292 6.119 2,437,925 68,906 2,223,807 51.292 242.869 227.606 5 252 405 72,477 504942 4T1 130 508 The Charity undertook diTfCt charitsble 1vitieS a1 awarded grants to a number of institutions in fuftheranc¢ of its charithble artivities. Details of each xiivity aye a5 follows: 21123 2022 Child •Dd gorial Eare Just for Kids Law NEwlif¢ Ibe Chariiy for Disabled Children NSPCC Place2Be Tal¢ntEd The Professional Teaching ltt%iititte Ivhizzkids AlloGated support Costs govern (x 97.5( 804.0( 15Q,O 1,050.01 975 15,Otx> 162.500 61.425 2 437 925 220 25.0 20,( 836 14
BERNARD LEWIS FAMILY CHARITABLE TRUST NOTES FORMING PART OF THE FINANCIAL ATEmEr5 ror the yur ¢Dded 31 December 2023 (continu¢d} 4. ChAritable divitiu (continued) Detsils of each 4ctivity are as follow 2023 2022 Mediul grn¢r41 wpwrt Epilepsy Aciion Hope for PAediatri¢ Epil¢p5y- LoDdon Meath Epilepsy Myawore One More City SUDEP Aciion Youn8 Epilepsy AlkKatrd SUPFQrt eosts and govern I20,0 35,000 25,000 5,000 250 I20,(0 443,125 67.170 762 12 Edueltlonal fuDdlng Foundation for Change Iridesccni Films Kitt8s College London Sl8d¢ Schwl of Fine Ari The Pears M8udsl¢y C¢ntre for Children and Yow P&)ple UniY¢rsi¢y of Bedfordshire Univ¢Tsily of DUarn Will Hou8hton Foundation Allocated support costs and 8ovemanc¢ co#s IS,(10 5,000 1.140,000 78,000 I.0,000 120.000 9,37S 80,000 12.500 14,000 5,000 Jewlsh eommunlty iupport Community Security Trust {CSD Jewish Blind & tlisabled Jewish C&re Jewish Deaf A1Claon Jewish Leadership CouncAI M88cn David Adom Norwood Westmimtcr Syn&808 World Jewish Relief Ywj Voshem Allo¢ot¢d 5YPIKx¢ costs and 8overnon 515 50,(KKI 10,0 62.SlJ) 22,S(K> 12,500 2,5¥ 31.250 I2.5> 62,SIM> 3,OiX> 25,0¥ 2,5( I o,(KK) 25,(lYJ 30.OLY) 50,IXK) 13.0 50,0(K) 242 869 15
Lhxu8vJn En¥eW ID.. 20BoF47{k>A0l2-¢Tr)DS5lxBEC BERNARD LEWIS FAMILY CHARITABLE TRU NOTES FORMING PART OF THE FINANCIAL STATSMENTS for the ye•r ended JI Decernber 21123 (continued) 4. Charitblt attiviliu (contiDu¢d) D¢tsils of each tiVity are 8$ follow&. 2023 2022 GeDer81 fundlng A Band ofBrothers Breakin8 Barriers Britijh Refi]8ee Council C¢DtrJl Brilish Fund Choos¢ Lov¢ Compassion in Dyin8 tksignability Dignity in Dying European Lawyers in L¢5VOS For Refu8tes Gr¢enaway Foundahon Grief Encounter Hox1on Gord¢nwar¢ InuniverSitY Magic Bu$ UK aiemal men1 Heaiih Allianee Mr and Mrs C and S BroTb Off Ploy ()>en Arnis Partisan Community CIC Power the Fi8hi Prison Reforrn Truxt Pmject 507 Promise Foundation Refugtt Aciion Se&Qhang¢rs Spark Inside St Chri5tophcr' Switch Bllck The AMOS Bursary The Disabiliiy Foundaiion The H#rrington &hern¢ The Henry Jackson Society TimeGivers Warchild We Belon WildT¢8m A]vitieS undert8kcn dirtetly.. Kairos+ Allo¢4ted swrt ¢05t5 #nd governance costs 130.000 I20.• 130.000 6.250 I40,0 150.CQO S.[0 250.10 I05,C0 102,500 62,500 30,000 10.0 7(XJ.(KX) 15.OCrfI 20,0 S0,OC 45.OCrt) 50.oc 162.500 3(Kl.C 189.000 12,600 I6,)0 10.o(x) 16,0(K) 13.0(hJ 20.OCwJ 80,0 97,5 21,875 I10.0 80,000 90,000 20,OLXI 18,750 50,0(M) 22,S¢X) 14,0(N) 2,500 146,250 7.SC 5,0(N) 3.750 31.250 225,0 61,0 185.olx 30.000 25,0(KJ 10.000 2,500 65,000 35.000 72,477 87.258 2 737 977 Support ftsr the elderty J¢wi5h Cw¢ All0¢ed sUprI wsts aDJ 80Vtrnw W5ts 50,0 924 50,0( 51 16
BERNARD LEWIS FAMILY CItARITABLE TRUST NOTES FORMIYC PART OF THE FINANCIAL fATEmET5 ror the year ¢nded 31 December 21123 (continued) Chgritsbk etiwitid (toDtinued) 2023 21122 eral ort eojt Trnvel hnd sub$ist¢n¢e Administrative SUPFrf)rt Auditor'$ remuneration - audit fees Employee Sary Con5ultan¢y Fees Nortrcapital IT cost5 Other Inveslmen¢ mwweni f¢¢s Exchange rate Yarianc¢ 598 15.01 21,OiNJ 48,373 26,583 6.000 2,531 10,413 10 130 508 15.154 12,240 58,IX 4.850 7.789 3,537 8,654 332 Suppon costs and governance costs have been tttiTibuttd to ehaTitsble &tivilies arhd where these art not related to specific projc¢ts, th¢y h4vc be¢n apw)rtiop¢d p[rat4 to 8rnnts pfiyable based on th¢ s¢A]¢ of awarded. 5. Trnslttg. remuntr•ilon •n41 st•lf ¢0 No fees were paid to trus¢¢es during the rren1 w ww¢din8 year. Administtative supporL includin8 stsff lime, is pyovid to the Tn by the Lcwis Tnm Gmup Limited River Island Clothing Co. Limited. In accordan¢¢ with the Sthtement of Rewmmended Prnrtice for charilie8. an estimatt is mad¢ for such services which amunts to £15,00012022.. £15,IXYJI for thc yw and is included in th¢ sllltement of finan¢ial Activities as don10ft r¢¢eivable from Lxwi5 TnL¥ Group Limited and River Island Clothin8 Co. Limitrd (Noie 2k wilh a matrhing expense i11¢0 in suppon Costs (Notr 41. The avcrnge number of p¢rsons ¢mployed by the Trust durin8 the yev amounted to l {2022.. 1). The payroll costs iKurred durin8 the year were &$ follows.. 2023 2022 Wa8ES and salaries cial security costs Defined witribution p¢nsion cos TDtsI 50.922 5.772 42.741 4,928 704 17
Dc5an E[10.. 23FE0Bt.sB4F470AO42.C(s8WBEC BERNARD LEWIS FAMILY CHARITABLE TRusr NOTES FORMING PART OF THL FTh AYCIAL STATEMENrs for the ye8r ended 31 De£emlxr 2023 (cotslinued) 6. Fixed asset IDVtJtments 2023 FIX ind v•riable Interest iecurity OEIC4 Totlll Market value at the beginning of the year Addiiions Diswsals at carryin8 value Unre&lised profit during the year M4rk¢t value At th year end 4223.047 925.894 556.477 5.148.941 556.477 {542,606) 236 635 5 399 447 (542,606) 3841225 22 Hi5tori¢ ¢o$t atthe year end 4 135057 534 184 5669241 2022 VSxed nd variblt interest ¢yrity OEI Tot•1 MaTkct Ve the beBinninB of the year Addititsns Disp¢xals #t ¢•Tryin& Value Realis¢d10ss during th¢ y¢gr Unrealised loss during the y¢pr Markd value * the year end 4,990.874 355,357 (537.9591 114.3361 570 889 4 223 047 665.600 321.008 5.656.474 676.365 (537,959) 114,336} 631603 5 148941 925 894 Historic cos¢ ot the year ¢nd 5 698 41)0 Indiwduil inve5¢ments ld At th¢ yw ¢rnl. which over 5% of the portfolio by mwrket vulue art". 2023 2022 BlueBay Glob Invc51ment Grade Corpmte Bond FuThl BlackRock ICS Stcrlin8 Liguidity Fund Class Herits8e Dist iSh8res GBP Corp Bond O-SYR UCITS ETF PIMCO FuTrds Global Investors Series Pl¢- Income Fund HI GBP P Stonehage Fleming GkTrbal Equities Fund I Cl8$5 A UK Tr¢hsury 1.25% 2211112027 RPI Index Linkcd UK'freasury 1.5Yo 22107r2026 Van8u&rd Global Aggreg¢ Bond UCITS Clw Hed8ed Dist UK Treasury 0.5% 3110112029 389,420 374.622 344,154 393,271 474,607 1.832.939 322.946 288.083 26l.4l2 314.86S 381,330 312,603 1.946.(N)2 341.447 294.086 270,015 556,494
tJ¢uTr Enyefcye ID.. 23FEOBCGSB4F470&AM2-CLX)DS8Y3BEC BERNARD LEWIS FAMILY CHARITABLE TRU NOTES FORMING PART OF THE FINAIYCIAL SfATEMENrs for the year 31 Deeember 21)23 (eonthiued) 7. Other debton: fllinK due wl¢hth one year 2(123 21122 Awucd in¢cr¢sl Accrued dividend Prep&ymEnts Oth¢r debtors 6,779 6.300 4,175 5,742 500 13.079 20.520 8. Crtdlton: #mounts fAlthic dut wlthkn year 2023 2022 Grants payoblt ATual$ 1686J75 106.550 2 792 925 ,488,375 109.681 598 056 9. Credlton: amounts fallknl due •fter mor• than one y¢•r 2023 21n2 GrBnts payable 1074 750 10. Rellted prty trIttl0•S Th¢ ¢hwity on¢ ¢mploy¢¢' sthry q)5ts 4r¢ dilowl in Note 5. The employe¢ is 4 ¢105¢ family member of Clive t£wis. I l. R¢toncillitl•tt Of net Sn¢omel(op¢thtsre) t• ¢t uih Ilow fn)m operAtltt% i¢tlvities 25 2022 Net IneomeJ(tipendlthrel for the yer per the st4tcrnent of IIDntlal etlvltles 314,278 (5,763,397) Adjustments lor. Dividends and inlerests frorn investment {Oainsy105s¢s on investments DecreaseIlin¢reI in ppaYrneDts Increase in crediiors Net cish provid¢d byl(u3ed hb) oper•tiTrg *¢tivitle• (196,467) (234,166) 500 1329618 1119,953) 645.94S (9.803) 2 059 324 3 187884 19
Ekoj$nEnVe10pe ID.. 23FEOBDG5B4F470>A042-C(K(J505P8BEC BERNARD LEWIS FAMILY CHARITABLE TRU NOTES FORMING PART OF THE FINANCIAL sfATEMENrs for tht yur thded 31 Detember 1023 (tontinued) 12. ADI1Li of ush •lld tAsh equivalents 2023 2022 Investm¢nts Ib¥nk depisit accounts) Cash in hand Tot1 and ujgh equivlents 2.584.420 771.080 3 355.500 1,193.104 761564 1954 668 13. Anal15 (tyf eh#tsgtt in nrt d¢b¢ C•Jh nows At31 Dtt 2(123 2023 Cash at bank and in hand 1954 668 1954 668 1400 832 1400 832 3 355 500 3 355 500