2024-01-31-accounts

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Treeangle `Trecangle` Foundation `Foundation` (the `(the` “Charity) `"Charity) Minutesof` Minutes of[the] `the mecting`[meeting]

MINUTES MINUTES of of a a MEETING MEETING of of the the Trustees Trustees of of the the Charitable Charitable Trust Trust held held 24 24 Old Old Gloucester Gloucester Street, Street, London London- - WCIN WCIN 3AL, 3AL, at at 11am llam on on 19/08/2024. 19/08/2024.

Present: Present:Pablo Pablo Friedlander Fricdlander (PF), (PF), Manno Manno França Franca (MF), (MF), Ignasi Ignasi Tarres Tarres (IT). (IT).

Absentees: Absentees: Jason Jason Newmark Newmark (JN) (JN) and and Oriana Oriana Donati Donati [lanes Illanes (ODI)- (ODD- participating participating virtually/electronically. virtually/electronically.

Quorum: Quorum: Most Most of of the the Trustees Trustees of of the the Charity Charity being being present, present, the the meeting meeting was was declared declared quorate. quorate.

1. The The minutes minutes of of the the previous previous meeting meeting were were noted noted and and accepted accepted as as a a true true record. record. Minutes Minutes were were then then signed. signed.
2. It In was was agreed agreed to to conduct conduct fundraising fundraising campaigns campaigns for for environmental environmental education education & & ecological ecological restoration restorationfor for the the Academia Academia infrastructure infrastructure Biospherica Biosphericafor for the theProject: Project: 4 4 organisations organisations Matutu Matutu Foundation Foundation allied allied from from (Brazil), (Brazil), the the year year Institute Institute 2012 2012 upon upon of of Holistic Holistic the the Treeangle Treeangle Research Research aims aims of of Montserrat Montserrat (Spain), (Spain), Foundation Foundation of of Biospheric Biospheric Activities Activities (Argentina) (Argentina) and and the the Institute Institute of of Ecotechnics Ecotechnics (UK (UK & & USA). TheChairman USA). The Chairman will will act act as as Coordinator Coordinator of of this this Project. Project.
3. It It was was approved approved the the Trustees Trustees[Report] Report [and] and [Financial] Financial Statements [Statements] for for the the year year ended ended 31 31 January January 2023. [2023.]

4. 4. It It was was decided decided an an operational operational plan [plan][for] for the [the] growing [growing] grants of grants of the the Projects Projects Milking Milking the the Clouds, Clouds, Accion Accion Serrana, Serrana, Germinar Geminar and and Arbol Ábol y y Vida, Vida, thanks thanks to to the the Andes Andes Action Action Initiative Initiative constant constant support support to to the the high high mountain mountain ecological ecological restoration restoration projects projects in in Argentina, Argentina.

5. It It was was agreed agreed[to] to name [name][Dean] Dean [Brodrick] Brodrick (DB) [(DB)][ as] as ["Treeangle] "Treeangle Foundation [Foundation] Manager" Manager" (TFM), (TFM), authorising authorising him him to to open open and and manage manage a new new bank bank account account for for the the Treeangle Treeangle Foundation Foundation at at CAF CAF Bank Bank and/or [and/or] similar similar ethical ethical banking banking systems systems indicated indicated for for the the operations operations of of the the Trecangle Treeangle Grants Grants abroad, abroad, also also empowering empowering him him to to represent represent the the Treeangle Treeangle Foundation Foundation during [during] the [the] coming [coming] fundraising fundraising campaigns campaigns in in charity charity events, events, virtual [virtual] platforms, platforms, new new website website [and] and social [social] networks. networks. Personal Personal information information of [of][ Dean] Dean Brodrick: Brodrick: Mobile Mobile phone phone 07960 07960 130935; 130935; Date Date of of birth birth 22/12/1960; 22/12/1960; UK UK Passport Passport number number 576123230; 576123230; Permanent Permanent address address Flat Flat 4, 4, Bull Bull Mill, Mill, Bull Bll Lane, Lane, Crockerton, Crockerton, Warminster, Warminster,[Wiltshire,] Wiltshire, UK, [UK,] BA12 [BA12] 8AY; [8AY;] Email Email deanbrodrick22@gmail.com; deanbrodrick22@ gmail.com; occupation: occupation: Artist, Artist, Composer Composer and and Educator. Educator.

6. 6. To To facilitate facilitate the the operations operations of of Treeangle Treeangle with with Andes Andes Action, Action, Academia Academia[Biospherica] Biospherica [and] and other [other] initiatives, initiatives, as as well well as as to to assist assist the the functions functions of of new new TF TF Manager Manager (DB), [(DB),][it] it was [was] decided [ decided] to to appoint appoint two two: professional professional[roles,] roles, aiming aiming to to administrate administrate and [and] develop [develop] the the Treeangle Treeangle Grants: Grants: Rebecca Rebecca Clements Clements (RC) (RC) as as "Treeangle "Trecangle Projects Projects Manager" Manager" (TPM) (TPM) and [and] Rosenir Rosenir Do Do Prado Prado Limao Limao (RDPL) (RDPL) as [as] “Treeangle "Trecangle > Foundation Foundation Secretary" Secretary" [(TFS),] (TFS), proceeding [procceding] into into an an action action plan [plan] 2024-2030 [2024-2030][in] in the [the] lines lines of of the the UN Decade Decadeon on Ecosystem Ecosystem Restoration. Restoration. aeUN 5!

These These minutes minutes were were then then read [read][and] and [signed.] signed. i oy

BY, Selena til, ie ae ran! Pablo Friedlander, Chairman of Treeangle Foundation R/C 1151933

Charity number: 1151933

TREEANGLE FOUNDATION

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

BAGINSKY COHEN

CHARTERED ACCOUNTANTS

TREEANGLE FOUNDATION

	Page
Reference and administrative details of the Charity, its Trustees and advisers	1
Trustees' report	2 - 3
Independent examiner's report	4
Statement of financial activities	5
Balance sheet	6
Notes to the financial statements	7 - 13

TREEANGLE FOUNDATION

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 JANUARY 2024

Trustees

ORIANA DONATI ILLANES JASON NEWMARK PABLO FRIEDLANDER MANNO FRANCA DE ANDRADE IGNASI TARRES GARCIA

Charity registered number

1151933

Principal office

930 HIGH ROAD LONDON N12 9RT

Accountants

BAGINSKY COHEN CHARTERED ACCOUNTANTS 930 HIGH ROAD LONDON N12 9RT

Page 1

TREEANGLE FOUNDATION

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 JANUARY 2024

The Trustees present their annual report together with the financial statements of the Treeangle Foundation for the year 1 February 2023 to 31 January 2024.

OBJECTIVES AND ACTIVITIES

a. Policies and objectives

The principal object of the charity is to provide environmental restoration, the advancement of education, relief of poverty, and any other purposes which are exclusively charitable according to the law of England and Wales as the Trustees may from time to time determine.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

FINANCIAL REVIEW

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves

Total incoming resources during the year amount to £332,560 (2023: £238,247) and resources expended amount to £314,149 (2023: 231,816) leaving a net surplus of £18,411 (2023: surplus of £6,431).

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. Constitution

Treeangle Foundation is a registered charity, number 1151933, and is constituted under a Trust deed executed on 10 December 2012.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

c. Financial risk management

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

PLANS FOR FUTURE PERIODS

The Charity aims to continue to make donations to causes that the Trustees deem appropriate.

Page 2

TREEANGLE FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2024

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

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

Approved by order of the members of the board of Trustees on 17 November 2024 and signed on their behalf by:

PABLO FRIEDLANDER Pablo Friedlander (Nov 18, 2024,10:07am) (Trustee)

Page 3

TREEANGLE FOUNDATION

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 31 JANUARY 2024

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TREEANGLE FOUNDATION ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 January 2024.

RESPONSIBILITIES AND BASIS OF REPORT

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER'S STATEMENT

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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 that in any material respect:

accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: N Cohen Neil Cohe ~~n~~ FCA Neil Cohen (Nov 18, 2024, 10:27am) BAGINSKY COHEN CHARTERED ACCOUNTANTS

Dated: 17 November 2024

Page 4

TREEANGLE FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2024

Note INCOME FROM: Donations and legacies 2 Other income 3 TOTAL INCOME EXPENDITURE ON: Charitable activities 4,5 TOTAL EXPENDITURE NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS Total funds brought forward Net movement in funds TOTAL FUNDS CARRIED FORWARD	Unrestricted funds 2024 £ 332,310 250 332,560 314,149 314,149 18,411 74,819 18,411 93,230	Total funds 2024 £ 332,310 250 332,560 314,149 314,149 18,411 74,819 18,411 93,230	Total funds 2023 £ 237,292 955 238,247
			231,816 231,816
			6,431
			68,388 6,431 74,819

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 7 to 13 form part of these financial statements.

Page 5

TREEANGLE FOUNDATION

BALANCE SHEET AS AT 31 JANUARY 2024

		2024	2024	2023	2023
	Note	£	£	£	£
FIXED ASSETS
Investments	8		100		100
CURRENT ASSETS
Debtors	9	76,904		68,624
Cash at bank and in hand		17,666		7,205
		94,570		75,829
Creditors: amounts falling due within one year	10	(1,440)		(1,110)
NET CURRENT ASSETS			93,130		74,719
TOTAL NET ASSETS			93,230		74,819
CHARITY FUNDS
Restricted funds			-		-
Unrestricted funds	11		93,230		74,819
TOTAL FUNDS			93,230		74,819

The financial statements were approved and authorised for issue by the Trustees on 17 November 2024 and signed on their behalf by:

PABLO FRIEDLANDER Pablo Friedlander (Nov 18, 2024,10:07am)

(Trustee)

The notes on pages 7 to 13 form part of these financial statements.

Page 6

TREEANGLE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

1. ACCOUNTING POLICIES

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and 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 Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Treeangle Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.3 Expenditure

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 allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

Page 7

TREEANGLE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

1. ACCOUNTING POLICIES (CONTINUED)

1.4 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

Investments in subsidiaries are valued at cost less provision for impairment.

1.5 Debtors

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

1.6 Cash at bank and in hand

Cash at bank and 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.

1.7 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

1.8 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.9 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Page 8

TREEANGLE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

2. INCOME FROM DONATIONS AND LEGACIES

Unrestricted funds 2024 Total funds 2024 £ £ Donations 332,310 332,310 3. OTHER INCOMING RESOURCES Unrestricted funds 2024 Total funds 2024 £ £ Gift aid-tax refund 250 250 4. ANALYSIS OF GRANTS Grants to Institutions 2024 Total funds 2024 £ £ Ecological Restoration and Educational 236,923 236,923 The Charity has made the following material grants to institutions during the year: 2024 £ Name of institution Fundacion de Actividades Biosfericas, Argentina 181,949 ENTE Association, Spain 54,974 236,923	Total funds 2023 £ 237,292
	Total funds 2023 £ 955
	Total funds 2023 £ 200,619
	2023 £ 185,364 15,255
	200,619

Page 9

TREEANGLE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

5. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

Ecological Restoration and Educational Total 2023	Grant funding of activities 2024 £ 236,923 200,619	Support costs 2024 £ 77,226 31,198	Total funds 2024 £ 314,149 231,817	Total funds 2023 £ 231,817

Charitable activities relate to three ecological restoration projects; two managed by Fundacion de Actividades Biosfericas, Argentina and one by ENTE Association, Spain.

More details can be found on our website:

https://www.treeangle.org/

ANALYSIS OF SUPPORT COSTS

Accountancy fees Bank charges Consultancy Events and fundraising Travel and accommodation	Activities 2024 £ 1,440 - 29,481 46,305 - 77,226	Total funds 2024 £ 1,440 - 29,481 46,305 - 77,226	Total funds 2023 £ 1,110 2 5,580 15,975 8,531 31,198

6. INDEPENDENT EXAMINER'S REMUNERATION

The independent examiner's remuneration amounts to an independent examiner fee of £1,440 (2023 - £1,110).

7. TRUSTEES' REMUNERATION AND EXPENSES

During the year consultancy fees of £28,638 (2023 - £3,430) were paid to Pablo Friedlander who is also a trustee of Treeangle Foundation.

During the year ended 31 January 2024, no Trustee expenses have been incurred (2023 - £NIL).

Page 10

TREEANGLE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

FIXED ASSET INVESTMENTS

Cost or valuation At 1 February 2023 At 31 January 2024 Net book value At 31 January 2024 At 31 January 2023	Investments in subsidiary companies £ 100 100 100 100

PRINCIPAL SUBSIDIARIES

The following was a subsidiary undertaking of the Charity:

	Name	Company	Registered office or principal	Class of	Holding
		number	place of business	shares
	Treeangle Products Limited	10790475	930 High Road	Ordinary	100%
			London
			N12 9RT
	The financial results of the subsidiary for the		year were:
	Name		Expenditure	Profit/(Loss)/	Net assets
			£	Surplus/	£
				(Deficit) for the
				year
				£
	Treeangle Products Limited		8,063	(8,063)	(79,403)
9.	DEBTORS
				2024	2023
				£	£
	Due within one year
	Amounts owed by group undertakings			76,904	68,624

Page 11

TREEANGLE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accruals and deferred income 11. SUMMARY OF FUNDS SUMMARY OF FUNDS - CURRENT YEAR General funds SUMMARY OF FUNDS - PRIOR YEAR General funds	Balance at 1 February 2023 £ 74,819 Balance at 1 February 2022 £ 68,388	Income £ 332,560 Income £ 238,247	2024 £ 1,440 Expenditure £ (314,149) Expenditure £ (231,816)	2023 £ 1,110 Balance at 31 January 2024 £ 93,230 Balance at 31 January 2023 £ 74,819

12.	ANALYSIS OF NET ASSETS BETWEEN FUNDS
	ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

Fixed asset investments Current assets Creditors due within one year Total	Unrestricted funds 2024 £ 100 94,570 (1,440) 93,230	Total funds 2024 £ 100 94,570 (1,440) 93,230

Page 12

TREEANGLE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONTINUED)

ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR

Fixed asset investments Current assets Creditors due within one year Total	Unrestricted funds 2023 £ 100 75,829 (1,110) 74,819	Total funds 2023 £ 100 75,829 (1,110) 74,819

Page 13

Issuer

Baginsky Cohen

Document generated Sun, 17th Nov 2024 10:04:59 GMT

Document fingerprint 331db892ca1379bf9a36473d98d79e55

Parties involved with this document

Document processed

Party + Fingerprint

Mon, 18th Nov 2024 10:07:00 GMT Mon, 18th Nov 2024 10:27:07 GMT

Pablo Friedlander - Signer (107251b50daa54ef2deb212ba6f9f407) Neil Cohen - Signer (71fee55d84fc2f22c553153488e433fa)

Audit history log

Date

Action

Sun, 17th Nov 2024 10:04:59 GMT Sun, 17th Nov 2024 10:04:59 GMT

Sun, 17th Nov 2024 10:04:59 GMT

Sun, 17th Nov 2024 10:06:15 GMT

Sun, 17th Nov 2024 10:06:15 GMT Sun, 17th Nov 2024 13:55:46 GMT Sun, 17th Nov 2024 13:56:15 GMT Sun, 17th Nov 2024 13:56:15 GMT Sun, 17th Nov 2024 13:56:25 GMT Sun, 17th Nov 2024 13:56:31 GMT Mon, 18th Nov 2024 0:19:10 GMT Mon, 18th Nov 2024 0:21:37 GMT Mon, 18th Nov 2024 10:05:57 GMT Mon, 18th Nov 2024 10:06:03 GMT Mon, 18th Nov 2024 10:07:00 GMT Mon, 18th Nov 2024 10:07:01 GMT

Mon, 18th Nov 2024 10:07:01 GMT Mon, 18th Nov 2024 10:07:01 GMT

Envelope generated by Neil Cohen81.136.155.225 Document generated with fingerprint 331db892ca1379bf9a36473d98d79e5581.136.155.225 Document generated with fingerprint 44ee4438a7943fef27fdff3359fd226881.136.155.225 Sent the envelope to Pablo Friedlander (pablofriedlander@gmail.com) for signing81.136.155.225

Document emailed to pablofriedlander@gmail.com18.175.188.189 Pablo Friedlander opened the document email.66.102.8.174 Pablo Friedlander opened the document email.66.102.8.164 Pablo Friedlander opened the document email.66.102.8.164 Pablo Friedlander opened the document email.66.102.8.160 Pablo Friedlander viewed the envelope186.157.102.148 Pablo Friedlander opened the document email.66.102.8.173 Pablo Friedlander opened the document email.66.102.8.160 Pablo Friedlander opened the document email.66.102.8.164 Pablo Friedlander viewed the envelope138.59.175.101 Pablo Friedlander signed the envelope138.59.175.101 Sent the envelope to Neil Cohen (neil@baginskycohen.com) for signing138.59.175.101

Document emailed to neil@baginskycohen.com18.132.192.93 Pablo Friedlander viewed the envelope138.59.175.101

Mon, 18th Nov 2024 10:07:31 GMT Mon, 18th Nov 2024 10:26:55 GMT Mon, 18th Nov 2024 10:26:57 GMT Mon, 18th Nov 2024 10:27:08 GMT Mon, 18th Nov 2024 10:27:08 GMT Mon, 18th Nov 2024 10:27:08 GMT

Pablo Friedlander opened the document email.66.102.8.162 Neil Cohen opened the document email.172.225.189.87 Neil Cohen viewed the envelope81.136.155.225 Neil Cohen signed the envelope81.136.155.225 This envelope has been signed by all parties81.136.155.225 Neil Cohen viewed the envelope81.136.155.225

TREEANGLE FOUNDATION c/o 930 High Road London N12 9RT

Baginsky Cohen 930 High Road London N12 9RT

17 November 2024 Our Ref: NC/AM/2055/C

Dear Sir

TREEANGLE FOUNDATION – FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

We confirm to the best of our knowledge and belief that we have made appropriate enquiries of management and staff with relevant knowledge and experience and, where necessary, have inspected supporting documentation sufficient to satisfy ourselves that we can properly make each of the following representations to you in connection with your independent examination of the financial statements of Treeangle Foundation for the year ended 31 January 2024.

General

1 We have fulfilled our responsibilities as trustees as set out in the terms of your engagement letter dated 26 March 2014, under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you. All the accounting records have been made available to you for the purpose of your audit and all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of management meetings, have been made available to you.
2 The financial statements are free of material misstatements, including omissions.
3 We believe that the effect of uncorrected misstatements is immaterial both individually and in total.

Internal control and fraud

4 We acknowledge our responsibility for the design, implementation and maintenance of internal control systems to prevent and detect fraud and error. We have disclosed to you all instances of known or suspected fraud affecting the entity involving management, employees who have a significant role in internal control or others that could have a material effect on the financial statements. We have also disclosed to you all information in relation to allegations of fraud or suspected fraud affecting the entity’s financial statements communicated by current or former employees, analysis, regulators or others.

Assets and liabilities

5 The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed in the notes to the financial statements.
6 We have recorded or disclosed, as appropriate, all liabilities, both actual and contingent, and have disclosed in the notes to the financial statements all guarantees that we have given to third parties.
7 We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.

Accounting estimates

8 Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.

Loans and arrangements

9 The charity has not granted any advances or credits to or made guarantees on behalf of trustees other than those disclosed in the financial statements.

Legal claims

10 We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for, and disclosed in, the financial statements.

Law and regulations

11 We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose affects should be considered when preparing the financial statements.

Related parties

12 Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.

Subsequent events

13 All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.

Going concern

14 We believe that the charity's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity's ability to continue as a going concern need to be made in the financial statements.

Grants and donations

15 All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.

Yours faithfully

SIGNED ON BEHALF OF THE BOARD OF TRUSTEES Pablo Friedlander (Nov 18, 2024,10:07am)

Issuer

Baginsky Cohen

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Treeangle Trecangle Foundation Foundation (the (the “Charity) "Charity) Minutesof Minutes of[the] the mecting[meeting]

TREEANGLE FOUNDATION

UNAUDITED

CONTENTS

TREEANGLE FOUNDATION

TRUSTEES' REPORT

OBJECTIVES AND ACTIVITIES

a. Policies and objectives

FINANCIAL REVIEW

a. Going concern

b. Reserves

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. Constitution

b. Methods of appointment or election of Trustees

c. Financial risk management

PLANS FOR FUTURE PERIODS

TREEANGLE FOUNDATION

STATEMENT OF TRUSTEES' RESPONSIBILITIES

TREEANGLE FOUNDATION

INDEPENDENT EXAMINER'S REPORT

RESPONSIBILITIES AND BASIS OF REPORT

INDEPENDENT EXAMINER'S STATEMENT

TREEANGLE FOUNDATION

PABLO FRIEDLANDER Pablo Friedlander (Nov 18, 2024,10:07am)

1. ACCOUNTING POLICIES

1.2 Income

1.3 Expenditure

1. ACCOUNTING POLICIES (CONTINUED)

1.4 Investments

1.8 Financial instruments

1.9 Fund accounting

2. INCOME FROM DONATIONS AND LEGACIES

5. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

ANALYSIS OF SUPPORT COSTS

6. INDEPENDENT EXAMINER'S REMUNERATION

7. TRUSTEES' REMUNERATION AND EXPENSES

PRINCIPAL SUBSIDIARIES

Issuer

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Dear Sir

TREEANGLE FOUNDATION – FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

General

Internal control and fraud

Assets and liabilities

Accounting estimates

Legal claims

Law and regulations

Related parties

Subsequent events

Going concern

Grants and donations

Yours faithfully

Issuer

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Treeangle `Trecangle` Foundation `Foundation` (the `(the` “Charity) `"Charity) Minutesof` Minutes of[the] `the mecting`[meeting]