Charity number: 1153793
Clemens Reutter Memorial Trust
Trustees, report and financial statsments
For the yoar onded 30 May 2024

Clemens Reutter Memorial TNst
Contents
Page
RefeTrn¢e and administrative detslls of the Charlty, its Trustees and advlser8
Trustees. report
Independent examinerfs report
Statement of finan¢lal actlvities
Balance sheet
Notes to the flnancial statements
8-12

Clemens Reutter Memorial Trust
Reference and administrative details of the Charity, its Trustees and advisers
For the year ended 30 May 2024
Trustees
Arthur Scott
Georg Reutter
Rachel Reutter
Charity registered
number
1153793
Principal office
35 Onslow Gardens
Flat 7
London
SW7 3PY
Accountants
Kreston Reeves LLP
Chartered Ac￿untants
Second Floor
Maritime Plac8
Quayside
Chatham Maritime, Chatham
Ken( ME4 4QZ
Independent Examiner S Rouse FCCA DChA
Kreston Reeves LLP
Second Floor
Marilime Place, Quayside
Chatham Maritime
Chatham
ME44QZ
Page 1

Clemen8 Reutter Memorlal Trust
Tru8ts88' report
For the year ended 30 May 2024
The Trust88s present their annual report together with the financial statements of the Charity for the period 31
May 2023 to 30 May 2024.
Objectives and activities
. Policies and objectives
The Charitys objects are the prevention or relief of poverty, the relief of sickness and poor health and the relief
of disability an￿here in the world by providing grants, items and SeNi￿S to individuals in need through reason
of financial hardship., physical. mental or emotional sickness or disability. youth or old age- or Gharities. or other
organisations working to support groups of such individuals. In partiwlar by, bui not exclusively through, the
provision of grants for holidays andlor respite Gare.
In setting objectives and plannlng for adivities, the Trustees have given due ¢onsid8ration lo general guidance
puL4ish8d by the Charity Commission relating to public benefflt, Including the guidance 'Public benefit.. running
Charity (PB2)'.
b. A¢tivftles undertaken to a¢hleve objectlvos
During the period th8 Clemens Reutter Memorial Trust was at4e to Continue to support the Clemens Reutter
Stiflung In Austria in its endeavours to provide access to the Mountsins to groups of young children from SOS
Children's Villages by offering residential stays in its mountain hut. A report from the hut is available at
http'.Ilwww.demensreutterstiftung.aVenlmountain-weeks. It is the Clemens Reutter Memorial Trusts obiedive to
provide young children access to such experiences.
The Clemens Revtter Memorial Trust intends to continue making grants in support of holiday weeks lor small
family groups from SOS Children's Villages in Austria. It is our hope that this will inspire those children who have
often come from unstable family backgrounds.
SOS Children's Villages is an independent, non governmental intemational development organisation which has
been working to meet the needs and protect the interests and rights of children since 1949. By giving children
from SOS Children's Villages the ability to spend a week on holiday in the mountains. the Clemens R8utter
Memorial Twst is achieving its charitable objectives.
¢. Grantrymaklng policies
When undertaking grant-making decisions, the Trustees have taken a¢￿Unt of section 17(5) of the Chariti88 Act
and the Charities {A¢￿unt and Reports) Regulat￿)n$ 2008.
Page 2

Clemens Reutter Memorlal Trust
Trustees. report (continued
For the year ended 30 May 2024
Achlevements and perfomiance
a. Review of activities
Our grant supported and facilitated the Clemens Reutter Stiftung to be able to provlde several groups from SOS
Children's Willage to spend a week's hollday In an Austrian mountain hut. The feedback from the ¢arers, both
verbal and written was very posilive and some impressions are availab18 at www.clem8nsreuttersliftung.at . It is
the intention of the Trustees to continu8 to support groups from SOS Children's Villages.
Flnanclal revlew
. Going ¢oncern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate
resources to Continue in operational existence for the foreseeable fuiure. For this reason, th8y continue to adopt
the going con￿rn basis in preparing the financial statem8nts. Further details regarding the adoption of the going
concem basis can be found in the accounting poliLxes.
b. Reserves poli¢y
The Trustees do not have a formal r8s8rves policy as the Charity has minimal running costs. Grants will be pald
out as and when the Trustees believe the Chariiy has sufflclent fvnd in hand.
c. Results in tho year
In the year. the Charity received income of £42.244 {2023: £2,500), and incurred expendlture of £19,324 (2023:
£18.375), consequenlly. in¢urrlng a surplus for the year of £22,920 {2023: deficii of £15,875).
Structure, govemance and rnanagen￿nt
. Con8titutlon
Clemens Reutter Memorial Trust was registered as a charty, number 1153793, on 12 September 2013 and is
govemed by a Trust deed. dated 22 April 2013.
b. Methods of appointment or election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and CA)-OPted under th8
terms of the Trust deed.
c. Rlsk managemènt
The Twstees have assessed the major risks to which the Charity is exposed. and are satisfied that systems and
procedures are in place to mitigate exposure to the major risks.
Plan8 for future periods
The Clemens Reutter Memorial Trust intends to continue making grants in support of holiday weeks for small
famity groups from SOS Children's Villages, in Austria.
P8ge 3

Clemens Reutter Memorial Trust
Trustees. report Icontinued)
For the year ended 30 May 2024
Statement of Trustees. ￿spOnSIbIlItieS
The Trustees are responsible for preparing the Trustees, report and the financial statements in a¢wrdance with
applicable law and United Kingdom Accounling Standards (United lfjngdom Generally AC￿pted Accounting
Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial staternents for
each financial vthich give a true and fair view of the state of affairs of the Charity and of ils income and
application of resources, including its income and expenditure. for thal period. In preparing these financial
statements, the Trustees are ￿quI￿d to:
select Suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102).,
make judgements and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material
deparbJr8s disclosed and explained in the financial statements.,
prepare th8 financial statements on the going concem 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 explaln
the Charitys 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 Charrties Act 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are a150 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 and signed on their behalf by:
Reutter
Trustee
Date. Iq l0Sl£oi
Page 4

Clemens Reutter Memorial Trust
Independent examlnerfs report
For the year anded 30 May 2024
Independent examinerfs report to tho Trustses of Clemens Reutter Memorial Trust ('the Charity,)
l ￿POrt to the Charity Trustees on my examination of the accounts of the Charity for th8 year ended 30 May
2024.
Responsibilities and basis of ￿port
As the Trustees of the Charity you are responsible for the preparation of the accounts In accordance with the
requlrements of the Charities Act 2011 ('the 2011 Ad).
I report in respect of my examination of the Charlty's accounts carried out under section 145 of the 2011 Ad and
in carrying out my examination I have followed the applicable Directions giv8n by th8 Charity Commission under
section 145{5}{b) of the 2011 Act
Independent oxaminorfs statement
Your attention is drawn to the fact that the Charily has prepared the accounts in accordance with Accounting and
Reporting by Chariti8s'. Stat8ment of Recommended Practice applicable to charities preparing their acwunts In
accordance with the Financial Reporting Standard appllcable 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 exiant regulations but has been withdrawn.
l 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 effedive for reporting periods beginning on or after 1 January 2019.
I have cornpleted my examination. I confirm that no matters have come to my attention in connection with th8
examination giving me cause to beli8Ve 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 a¢¢ord with those records: or
the accounts do not comply with the appli¢able requirements conceming the fomi and ¢ontent of
accounts set out in the Charities (Accounts and Reports) Regulatlons 2008 other than any requirement
that the accounts give a 'true and fairf view which is not a matter considered as part of an independent
examination.
I have no ¢oncerns and have come across no other matters in ¢onnedlon 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 15 made solely to the Charitls Trustees, as a body, in accordan￿ with Part 4 of the Charities
(Accounts and Reports) Regulalions 2008. My work has been undertaken so that I mlght state to the Chariiy's
Trustees those matters l am requlred to state to them in an Independent examinels report and for no other
purpose. To the fullest extent pemiitted by law, I do not accept or assume responsibility to anyone other than the
Charity and the Charitys Truste8s as a body, for my work or for this ￿pOrt.
&gn8d:
S Rouse
A7n2.-
Dated: 19 March 2025
FCCA DChA
Kreston Roeves LLP
Chartered Accountants
Second Floor
Maritime Place
Quayside
Chatham Maritime, Chatham
Kent, ME4 4QZ
Page 5

Clemens Reuttar Memorlal Trust
Statement of flnanclal actlvltles
For the year ended 30 May 2024
Unrestri¢ted
funds
2024
Total
funds
2024
Totsl
funds
2023
Note
Income from:
Donations and legaci8s
42,244
42,244
2,500
Total income
42,244
42,244
2,500
Expendi￿re on:
Chariiable activities
19,324
19.324
18,375
Total expenditure
19,324
19.324
18,375
Net movement in funds
22,920
22,920
(15,875)
Reconciliation of funds:
Total funds brought fofward
Net movement in funds
319.048
22,920
319,048
22.920
334.923
(15.875)
Total funds Carrled forward
341,968
341.968
319,048
The Statement of financial activities indudes all gains and losses recognised in the year.
The notes on pages 8 to 12 form part of these finanaal statements.
Page 6

Clemens Reutter Memorial Trust
Balance sheet
As at 30 May 2024
2024
2023
Note
Current assets
Cash at bank and in hand
343,198
328,498
Crediiots: amounts falling due within one
year
11.230)
{9,450)
Net eurrent assets
341,968
319,048
Total net assets
341,968
319,048
Charity funds
Unrestrtcted fvnds
10
341,968
319,048
Totsl funds
341.968
319,048
The financial statements were approved and authorised for issue by the Tnjstees and signed on their behalf by:
Reutter
Trust88
Date. Kl031 loic
The notes on pages 8 to 12 form part of these financial ststements.
Page 7

Clemens Reutter Memorfal Trust
Notes to the ftnan¢lal statements
For the year ended 30 May 2024
Genèral Infornmtlon
Clemens Reutter Memorial Trust (the Charity,) is an unincorporated charity. in England, with the charity
registration number 1153793. Th8 address of the registered office is 35 Onslow Gardens, Flat 7, London,
SW7 3PY.
Ac¢ounllng poll¢ies
2.1 Basls of preparation of finan¢lal statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) -
Accounting and Reportlng by Charities.. Statement of Recommended Practice applicable to charities
preparing their a¢counts in accordance with the Financlal Reporting Standard applicable in the UK
and Republic of Iraland {FRS 102) (effective 1 January 2019). the Financial Reporting Stsndard
appIl￿ble In the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial stat8ments have been prepared to give a 'true and fairf view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a Irue
and fairf bryew. This departure has Involved following the Charities SORP (FRS 102) publish8d in
October 2019 rather than the Accounting and Reporting by Charltles.. Statement of Recommended
Practice effe¢tive from 1 April 2005 which has since been withdrawn.
Clemens R8utt8r Memorial Trust meets the deflnlllon of a public benefft entity under FRS 102. Assets
and liabiliti8s are initially recognised at historical cost or transaction value unless otherwise ststed In
the relevant acLounting policy.
The financial ststements are presented in UK pound steding, whlch Is the funclional currency of the
Charity and round8d to the near8St pound.
2.2 Going concern
The Trustees assess whether thè us8 of going concern is appropriate, i.e. whether there are any
material uncertainties related to events or conditions Ihat may cast significant doubt on the abilty of
the Charity to continue as a going COn￿rn. The Trustees make this assessment in respect of a
period of at least one year from the date of authorisalion of th8 financial statements and have
conduded that the Charity has adequate resources to continu8 in operational existen￿ for the
foreseeable fLrture and there are no materlal Un￿rtaIntieS about the Charitls ability to ¢ontinu8 as a
going concem, thus they continue to adopt the going con￿rn basis of accounllng In preparing the
financial statements.
2.3 In¢¢>me
All income is recognised On￿ the Charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivatle can be measured reliably.
The recognition of incom8 from le9acies is dependent on establishing entitlement, the probablllty of
re￿Ipt and the abilty to estimate with suffiuent accuracy the amount receivable. Evidence of
entitlement to a legacy exists when the Charlty has suffiaent evidence that a gift has been left to
them (through knowledge of the existence of a valid will and the death of the benefactor) and the
execLrtor is satisfied that the prop8rty in question will not be required to satisfy claims in the estate.
Recelpt of a legacy must be recognised when it is probablè that it will be r8C8ived and the fair value
of the amount receivable, which will generally be the expected cash amount to be distributed to the
Charity, can be reliably measured.
Income tax recoverable In relation to donations received under Gift Aid or deeds of covenant is
re¢ognised at the time of the donation.
Page 8

Clomens Reutter Memorial Trust
Notes to the financial statements
For the year ended 30 May 2024
Accountlng pollcles {contlnued)
2A Expendlture
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 on charitable actibities is incurred on directly undertaking the activities which fvrther the
Charitys obieclives. 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 expendiiure when the conditions attaching are
fu￿illed. Grants offered subject to conditions which have not been mel al the year end are noted as a
commitment, but not accrued as expenditure.
All expenditure is indusive of irrewverable VAT.
2.6 Taxallon
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act
2010 and therefore it meets the definition of a charitable company for UK ¢orporatlon tax purposes.
Accordingly, the Charity is potentially exempt from taxation in resped of income or capital gains
re￿iVed within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Char9eable Gains Act 1992, to the extent that such income or gains are
applied exduS￿eIY to ¢harltable purposes.
2.6 Cash at bank and In hand
Cash at bank and in hand includes cash and short-tem) highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of th8 d8POSit or similar account.
2.7 Llabllltles and provlslons
Liabilities ar8 recognised when thère is an obligation at the Balan￿ sheet date as 8 result of a past
event, it is probable that a transfer of economic benefit wlll be required In settlement, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity arrticipates it will pay to settle the debt or the
amount it has rerRived as advanced payments for the goods or services it must provide.
ProNisions are measured at the best eslimate 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 liabilty. The
unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.8 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualrfy 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 subsequentty
measurèd at amortised cost using the effective interest method.
2.9 Fund accounllng
General fvnds are unrestricted funds which are available for use at the dis¢retlon of the Trustees In
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Page 9

Clemens Reutter Memorial Trust
Notes to the financial statements
For the year ended 30 May 2024
Crftlcal accounting estlmates and arnas of judgement
Estimates and judgements are continually evaluated and are based on historical eXperIen￿ and other
factors, including expe￿allonS of futu￿ events that are believed to be reasonable under the
circumstances. The Charity does not cU￿entlY have any signthcant accounting eslimates or areas of
judgement.
Income from donatlons and legacie$
Unrestricted
funds
2024
Tolal
funds
2024
Total
nds
2023
Donations
Le9a¢ies
6,200
36,044
6,200
36,IM4
2,500
42,244
42.244
Total 2023
2.500
2,500
Analysis of grnnts
Grants to
Institutlon8
2024
Total
funds
2024
Total
funds
2023
Grants paid to Clemens Reutter Stiftung - Austria
18,000
18,000
17,715
Total 2023
17.715
17,715
Anatysis of exp8nditure by activities
Grant
fundlng of
a¢tlvttles
2024
Support
costs
2024
Total
funds
2024
Total
funds
2023
Charitable activities (note 5 and below)
18,000
1,324
19.324
18,375
Totsl 2023
17,715
660
18,375
Page 10

Clemen8 Reutter Memorial Trust
Notes to the flnanclal statements
For the year ended 30 May 2024
Analysls of expondlture by acllvttles (Continued
Analysls of support costs
Unrestrlctsd
funds
2024
Total
funds
2024
Total
funds
2023
Bank charges
A¢¢ountan¢y fees
1,230
1,230
600
1,324
1,324
660
Total 2023
660
Independent oxaminorfs romuneration
The independent examinerfs remuneration amounts to an independent examlner fee of £1,230 (2023 -
£600).
Trustees. remuneration and expenses
During the year, no Twstees received any remuneration or other benefits (2023 - £NIL).
During the year ended 30 May 2024, no Trustee expenses have been incurred (2023 - £NIL).
Credito￿. Amounts falling due within one year
2024
2023
Acctual8
1,230
9.450
10. Statement of funds
Statement of funds - current year
Balance at
31 May 2023
Balance at
Income Expendlture 30 May 2024
Unrostrlcted funds
General Funds
319.048
42.244
(19,324
341,968
Page11

Clemens Reutter Memorial Trust
Notes to the flnancial statements
For th8 yèar endod 30 May 2024
10. Statement ot funds (continued}
ststement of funds - prior year
Balance at
31 May 2022
Balance at
Incom8 Expenditure 30 May 2023
Unrestricled funds
General Funds
334.923
2.500
(18.375)
319,048
Analysls of net assets between funds
Analysis of net assets between funds - current period
Unrestricted
funds
2024
Totsl
funds
2024
Current assets
Creditors due within one year
343,198
(1,230)
343.198
(1,230)
Total
341,968
341,968
Analysis of net assets between funds - prior period
Unrestrided
funds
2023
Totsl
funds
2023
Current assets
Creditors due within one year
328,498
19,450)
328,498
<9,450>
Totsl
319,048
319,048
12. Related party transactions
During the year, the Charity received a donation of £3,000 (2023.. £2,500) from The Garth Doubleday
Trust, of which G Reutter is a Trustee. There were no outstanding balances as at 30 May 2024.
There wer8 no other related party transactions during the cuThent or prior period.
Page 12