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2025-04-05-accounts

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COMPANY REGISTRATION NUMBER: 06070417

STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE UNAUDITED ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2025

Registered Charity: 1138476

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

INDEX TO ACCOUNTS

FOR THE YEAR ENDED 5 APRIL 2025

Page

1 Members of the Board and Professional Advisers 2 - 5 Trustees’ Annual Report 6 Independent Examiner’s report 7 Charity Statement of Financial Activities (incorporating the Income and Expenditure Account) 8 - 9 Balance Sheet 10 - 17 Notes to the Accounts

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS

FOR THE YEAR ENDED 5 APRIL 2025

The directors of the charitable company (“the Charity”) are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees.

Registered Charity name Stolkin Foundation
Charity number 1138476
Company registration number 06070417
Registered office 10 Orange Street
Haymarket
London
WC2H 7DQ
Principal office 14 Egerton Gardens Mews
London
SW3 2EH
Trustees M R Stolkin
M L Stolkin
R Lubert
Secretary M L Stolkin
Accountants Moore Kingston Smith LLP
Chartered Accountants
10 Orange Street
London
United Kingdom
WC2H 7DQ
Bankers HSBC
78 St James's Street
London
SW1A 1JB
Investment Manager Charles Stanley & Co. Limited
55 Bishopsgate
London
EC2N 3AS

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

TRUSTEES REPORT

YEAR ENDED 5 APRIL 2025

The Trustees present their annual report together with the unaudited accounts of the Charity for the year ended 5 April 2025. The accounts have been prepared in accordance with the accounting policies set out in Note 1 and comply with the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of recommended Practice applicable in the UK and Republic of Ireland (FRS102) (Charities SORP FRS 102) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)” .

OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT

The Trustees have given due regard to the Charity Commission’s guidance on public benefit when reviewing the aim and objectives and in planning future activities of the Charity.

The Charity mainly operates throughout England and Wales and South Africa.

The Charity’s objects as follows: -

To meet these objectives, the Charity has to generate income via donations when required and then makes donations, grants, gifts and legacies to those who support the Charity’s objectives. Donation income not immediately needed are invested to generate further income to meet these objectives. The Trustees of the Charity give their time freely and receive no remuneration for their services.

Trustees receive unsolicited applications and grants are made at the discretion of the Trustees. A trustee needs to approve the grants or donations.

INVESTMENTS

There are no restrictions on the Charity's power to invest. The Trustees review how money is held and consider the risk profile and income requirement of the Charity.

The trustees have the power to delegate the management of investments to a professional fund manager and have delegated the day to day management of the investment to advisers.

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

TRUSTEES REPORT – CONTINUED

YEAR ENDED 5 APRIL 2025

RESERVES

The Charity maintains a single general reserve that can be used for any purpose deemed in keeping with the charitable objectives of the Charity.

RESERVES POLICY AND FUTURE PLANS

The Trustees’ aim is to retain total unrestricted fund s at levels which will meet the future commitments, to cover one year's management costs and to pay charitable donations at the discretion of the trustees and to respond to unsolicited applications that arise in the future. The Trustees review and monitor reserves at the end of the financial year to ensure they meet with the charities requirements. During the year, the general unrestricted funds decreased by £17,681 to £661,137 (2024: £678,818).

The charity funds are held in bank accounts which obtain the best return and investment portfolio. Quarterly reports are forwarded by the investment manager and regular meetings are held to ensure the performance of the investments and the ongoing investment strategy. The reserves policy is reviewed when the annual accounts are prepared.

ACHIEVEMENTS AND FINANCIAL REVIEW

The Statement of Financial Activities for the year discloses net income of £8,756 (2024: net expenditure of £159,476).

Total income amounted to £407,182 (2024: £144,908). The principal source of funding is from individuals as required and investment income.

Direct charitable expenditure amounted to £391,998 (2024: £295,720), which the Trustees consider is in line with their overall policy to pay charitable donations (see note 6 of the accounts). The Trustees will continue to review unsolicited applications and pay out grants subject to income received by the Charity.

REFERENCE AND ADMINISTRATION DETAILS

Reference and administration details are shown in the schedules of officers and professional advisors on page 1 of the accounts.

THE TRUSTEES

The Trustees who served the company during the year were as follows:-

M R Stolkin M L Stolkin R Lubert

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

The company obtained registered charity status with effect from 19 October 2010 from the Charity Commission.

Stolkin Foundation is a UK Company Limited by Guarantee and a Registered Charity governed by its Memorandum and Articles of Association dated 26 January 2007. Its Charity number is 1138476 and its Company number is 06070417. As at 5 April 2025, there were 3 Statutory Members each of whom guarantee to contribute a maximum of £1 in the event of the charity winding up.

The day to day management of the charity is carried out by the Trustees.

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

TRUSTEES REPORT – CONTINUED

YEAR ENDED 5 APRIL 2025

Appointment of Trustees induction and training

The directors of the Charity are its Trustees for the purposes of charity law and throughout this report are collectively referred to as the Trustees. As set out in the Articles of Association the number of Trustees shall be at least two and there is no maximum. The appointment of new Trustees is governed by the Trustees. One third of the Trustees are required to retire by rotation at the Annual General Meeting and reappointed.

Trustees are appointed by the existing Trustees whenever a vacancy occurs.

All Trustees are familiar with practical works of the Charity. Trustees regularly consider the latest guidance from the Charity Commission and other relevant bodies on good practice and training.

RISK MANAGEMENT

The Trustees aim to identify the major risks to which the Charity is exposed and have established procedures to mitigate these risks. The Trustees have identified the major risk to which the Charity is exposed is poor interest rate risk and poor investment performance. The interest rate risk is mitigated by the Trustees regularly reviewing the funds held to ensure they source the best interest rate relative to risk. Investment performance risk is mitigated by trustees obtaining expert advice and ensuring that a diversified investment portfolio is held.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare accounts for each financial year. Under company law the Trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these accounts, the Trustees are required to:

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

TRUSTEES REPORT – CONTINUED

YEAR ENDED 5 APRIL 2025

The Trustees are responsible for maintain proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the accounts comply with the Companies Act 2006. The Trustees are responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of Trustees on and signed on behalf of the board by: 04/02/2026

M R Stolkin

Trustee

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF STOLKIN FOUNDATION

FOR THE YEAR ENDED 5 APRIL 2025

I report to the charity trustees on my examination of the accounts of the company for the year ended 5 April 2025 set out on page 2 to 17.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements with the requirements of Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charites Act 2011 (the Act ‘ 2011 Act ’) in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER ’S STATEMENT

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those accounting records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principals of the Statement of Recommended practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

10 Orange Street London United Kingdom WC2H 7DQ

Benjamin Bidnell FCCA Moore Kingston Smith LLP Independent Examiner

4/2/2026

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 5 APRIL 2025

Unrestricted Unrestricted
2025 2024
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 3 389,688 125,000
Investment income 4 17,494 19,908
¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯
TOTAL INCOME 407,182 144,908
¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯
EXPENDITURE ON
Costs of raising funds 5 6,428 8,664
Charitable activities 6 391,998 295,720
¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯
TOTAL EXPENDITURE 398,426 304,384
¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯
NET INCOME/(EXPENDITURE)
BEFORE GAINS AND LOSSES ON INVESTMENTS
FOR THE YEAR 8,756 (159,476)
(LOSS)/PROFIT ON INVESTMENT ASSETS
Realised and Unrealised (26,437) 41,288
¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯
NET EXPENDITURE
AFTER GAINS AND LOSSES ON INVESTMENTS
FOR THE YEAR (17,681) (118,188)
NET MOVEMENT IN FUNDS £(17,681) £(118,188)
UNRESTRICTED FUND BALANCE BROUGHT FORWARD
AT 6 APRIL 2024 678,818 797,006
¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯
UNRESTRICTED FUND BALANCE CARRIED FORWARD
AT 5 APRIL 2025 £661,137 £678,818
======= =======

The statement of financial activities includes all gains and losses in the year, therefore a statement of total recognised gains and losses has not been prepared. All the income and expenditure relates to continuing activities.

The notes on pages 9 to 17 form an integral part of these accounts.

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

BALANCE SHEET

AS AT 5 APRIL 2025

2025 2024
Notes
£
£ £ £
FIXED ASSET
Investments 9 270,984 566,119
CURRENT ASSET
Debtor 10 147,459 25,234
Bank balances 243,444 90,342
¯¯¯¯¯¯¯ ¯¯¯¯¯¯
390,903 115,574
Creditors: amounts falling due with
one year 11 (750) (2,877)
¯¯¯¯¯¯¯ ¯¯¯¯¯¯
NET CURRENT
ASSETS 390,153 112,699
¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯
TOTAL ASSETS LESS CURRENT
LIABILITIES
661,137 678,818
¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯
NET ASSETS £661,137 £678,818
======= =======
Represented by:
UNRESTRICTED FUND £661,137 £678,818
======= =======

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Trustees' responsibilities:

The notes on pages 9 to 17 form an integral part of these accounts.

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

BALANCE SHEET

AS AT 5 APRIL 2025

These accounts were approved by the Trustees on , and are signed on behalf of the 04/02/2026 board by:

M R Stolkin

Trustee

Company Registration Number: 06070417

The notes on pages 9 to 17 form an integral part of these accounts.

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 5 APRIL 2025

1. ACCOUNTING POLICIES

Charity information

Stolkin Foundation is a private charitable company limited by guarantee, that is incorporated in England and Wales. The address of the registered office is 10 Orange Street, Haymarket, London, WC2H 7DQ.

1.1 Basis of Accounting

The accounts have been prepared under the historical cost convention except for investments which are included at fair value and in accordance with the Charities SORP 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 (FRS102)(Charity SORP- effective 1 January 2019) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006.

Stolkin Foundation meets the definition of a public benefit entity under FRS 102.

The functional and presentation currency are pounds sterling. The amounts in the accounts are presented to the nearest £ unless otherwise stated.

There are no significant areas requiring material judgements, estimates or assumptions.

1.2 Cash flow statement

The charity has taken advantage of the exemption in the Charity SORP from the requirement to produce a cashflow statement on the grounds that it is a small charity.

1.3 Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern for at least twelve months from the date of approving the accounts. The most significant areas of uncertainty that affect the future carrying value of assets held by the charity are the level of investment return and the performance of investment markets. The trustees have considered the investment performance during the year and the level of current commitments. The accounts have been prepared on a going concern basis.

1.4 Investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently at their fair value as at the balance sheet date using the closing quoted market price. The Statement of Financial Activities includes the net gains and losses arising on the revaluation and disposals throughout the year.

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 5 APRIL 2025

1. ACCOUNTING POLICIES - continued

1.5 Fund Accounting

Unrestricted general funds – these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees. All income is included gross of any related expenditure.

1.6 Income

All income is included in the Statement of Financial Activities (SOFA) when the Charity is legally entitled to the amount and it is probable the income will be received, and the amount can be quantified with reasonable certainty.

Donations and grants

Income from donations and grants, including capital grants, is included in income when these are receivable. When donors impose conditions, which have to be fulfilled before the Charity becomes entitled to use such income, the income is deferred and not included in income until the pre-conditions for use have been met.

Investment income

Interest is included when receivable by the Charity and the amount can be measured reliably by the charity.

Dividends are recognised once the dividend has been declared and notification has been received of the amount due by the investment advisors.

1.7 Expenditure

All expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party.

Cost of raising funds comprise the costs associated with the managing the investment portfolio.

Direct charitable expenditure comprises expenditure incurred directly in carrying out the activities of the Charity including grants and governance costs.

Grants payable are payments made to third parties in the furtherance of the charitable objectives of the charity.

Governance costs represent those costs of strategic management of the Charity and of complying with constitutional and statutory requirements, and include irrecoverable VAT.

.

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 5 APRIL 2025

1. ACCOUNTING POLICIES - continued

1.8 Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the net movement in funds.

1.9 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.10 Cash at bank and in hand

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

1.11 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.

1.12 Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.13 Gains/(losses) on investments

All gains and losses are taken to the Statement of Financial Activities when they arise. Realised gains/(losses) on investments comprise the difference between proceeds at the date of disposal and fair value at the latest previous balance sheet or subsequent cost. Unrealised gains/(losses) comprise the difference between respective fair value at the current and latest previous balance sheet dates or subsequent cost. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

2. LEGAL STATUS OF THE CHARITY

The Charity is a Company Limited by Guarantee and consequently does not have share capital. The members are liable to contribute an amount not exceeding £1 towards the asset of the company in the event of liquidation.

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 5 APRIL 2025 FOR THE YEAR ENDED 5 APRIL 2025
3. DONATIONS AND LEGACIES
2025 2024
£ £
Donations £389,688 £125,000
====== ======
4. INVESTMENT INCOME £ £
Dividends from equities 13,885 15,257
Bank interest receivable 3,609 4,651
¯¯¯¯¯¯ ¯¯¯¯¯
£17,494 £19,908
===== ====
5. COSTS OF RAISING FUNDS £ £
Application fees 240 317
Investmentmanager’sfees 6,188 8,347
¯¯¯¯¯¯ ¯¯¯¯¯
£6,428 £8,664
===== ====
6. EXPENDITURE ON CHARITABLE ACTIVITIES
£ £

The Charity undertakes its charitable activities through grant making and awarded grants to a number of institutions in furtherance of its charitable activities. Governance costs are allocated to the grant making activities as this is the sole activity of the Charity.

Grants to institutions 384,673 291,664
Governance costs (note 7) 4,157 3,940
Support costs (note 7) 3,168 116
¯¯¯¯¯¯¯ ¯¯¯¯¯¯
£391,998 £295,720
====== ======

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 5 APRIL 2025

6. EXPENDITURE ON CHARITABLE ACTIVITIES - continued

GRANTS TO INSTITUTIONS

2025 2024 £ £

Grants were made during the year to the following organisations: -

Further the religion and charitable work for Christian faith
The Parochial Church Council of the Ecclesiastical Parish of Holy
Trinity with Saint Paul Onslow Square and Saint Augustine South
Kensington 100,039 108,042
Bettaway Community Service (South Africa) 4,311 497
The Lambeth Trust 4,500 6,000
24-7 Prayer - 20,000
The British and Foreign Bible Society - 10,000
Manchester CCR Trust - 10,000
All Saints Church Barling Magna - 2,500
Shofar Stellenbosch (South Africa–church) - 1,885
Alpha International 3,120 -
4M UK 5,000 -
The Recovery Course 14,500 -
Church Revitalisation Trust 77,778 -
JRH Hall (donation towards animation project) 2,000 -
Assist in relieving poverty and ill-health in all their forms and the causes
of poverty and ill health including but not limited to victims of terrorism
and other forms of trama
Care for Children 13,000 37,333
Justice & Care 70,008 70,368
Kids Matter 1,000 -
Wallace & Gromit’s children’s foundation 2,000 -
Connected Lives 3,750 -
Mercy Beyond Limited 5,000 -
Batticaloa Underprivileged Development Society (BUDS) 500 -
Davet Syndrome UK 500 500
The Recognised Foundation Limited 9,333 4,167
Educating and assisting young persons through their leisure
time activities
Man & Boy - 5,000
Young Bafana HHH Soccer Academy (South Africa) 7,741 7,654
Assistance in development of mental and physical capabilities
Christiaan Moolman Physiotherapy Inc (South Africa–medical gift for
severely handicap child) 4,278 5,718
Fair Shot 23,000 -
Tackling Anxiety Together 25,000 -
Club Peloton 1,000 -
Further of education generally by the granting or giving of financial
Assistance to educational institutions of all kinds
Anne Frank Trust 1,000 2,000
Royal Society for Protection of Birds 500 -
Award for scholarship and educational grants
SA YWAM NPC (South Africa - college fees) 3,946 -
Boston City Campus (PTY) Ltd (South Africa - college fees) 1,869 -
¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯
£384,673 £291,664
====== ======

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 5 APRIL 2025

7. GOVERNANCE COSTS 2025 2024
£ £
Sundry 13 13
Bank charges 184 177
Accountancy and bookkeeping 3,960 3,750
¯¯¯¯¯¯ ¯¯¯¯¯
£4,157 £3,940
===== ====
SUPPORT COST 2025 2024
£ £
Conference costs 3,168 -
Exchange loss - 116
¯¯¯¯¯¯ ¯¯¯¯¯
£3,168 £116
===== ====

Support cost directly attributable to further supporting the grant recipients disclosed in note 6.

8. TRUSTEES’ REMUNERATION AND EXPENSES AND RELATED PARTY TRANSACTIONS

The Trustees received no remuneration or expenses during the year (2024: £nil). The Charity had no employees.

The charity incurred leadership conference costs totalling £3,168 (2024: £nil) for a trustee and other people to further assist the grant recipients disclosed in note 6.

During the year the charity received unrestricted donations totalling £311,750 (2024: £100,000) from the trustees of the foundation.

There were no other related party transactions during the year.

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 5 APRIL 2025

9. FIXED ASSET INVESTMENTS

Listed
investments
£
Market value at 6 April 2024 566,119
Acquisitions at cost -
Sale proceeds on disposals (268,698)
Net loss on revaluation (26,437)
-----------------
Market value at 5 April 2025 £270,984
==========
Historical cost
At 5 April 2025 £308,678
==========
At 5 April 2024 £545,131
============
Investments at market value comprise:
2025 2024
£ £
UK equities 213,349 410,236
Oversea equities 57,635 155,883
------------------ ------------
Market value at 5 April 2025 270,984 566,119
============ ========

Holdings representing more than 5% of the market value of the charity’s investment portfolio:

Holding Market Value
Alpha Inc Capital Stock USD0.001 CL A 150 16,870
Bodycote plc Ord GBP1.727272 3,000 14,610
GSK plc Ord GBP0.3125 1,125 15,946
Hill & Smith plc Ord GBP0.25 950 14,934
Legal & General Group Ord GMP0.025 6,500 14,463
Natwest Group plc Ord GBP1.0769 5,300 21,910
Volution GRP plc Ord GBP0.01 2,850 13,894
==== =====

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STOLKIN FOUNDATION

COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 5 APRIL 2025

9. FIXED ASSET INVESTMENTS - continued

All investments are carried at fair value. Investments in equities are all traded in quoted public markets, primarily the London Stock Exchange. The basis of fair value for quoted investments is equivalent to the market value, using the bid price. Asset sales and purchases are recognised at the date of trade at cost (that is their transaction value).

The main form of financial risk faced by the charity is that of volatility in equity markets and investment markets due to wider economic conditions, the attitude of investors to investment risk, and changes in sentiment concerning equities and within particular sectors or sub sectors. This risk is mitigated by obtaining investment advice and ensuring a diversified portfolio is held.

10. DEBTORS

2025 2024
£ £
Other debtors 147,459 25,234
------------------ ------------
147,459 25,234
============ ========

11. CREDITORS : amounts falling due within one year

2025 2024
£ £
Bank overdrafts - -
Other creditors 750 2,877
------------------ ------------
750 2,877
============ ========

12. CONTINGENT LIABILITIES

There were no contingent liabilities as at 5 April 2025 (2024: Nil).

13. TAXATION

The Charity is exempt from tax on income and gains arising from its normal activities, to the extent that these are applied to its charitable objects.