**REGISTERED CHARITY NUMBER: 1158100**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **FOR**
## **THE GIVING TREE FOUNDATION**
Xeinadin Swiss Cottage Limited Harben House Harben Parade Finchley Road LONDON NW3 6LH
**THE GIVING TREE FOUNDATION**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**||1||
|**Statement of Financial Activities**||2||
|**Balance Sheet**||3||
|**Notes to the Financial Statements**|4|to|6|
|**Detailed Statement of Financial Activities**||7||
**THE GIVING TREE FOUNDATION**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The objects of the Charity are to promote and protect the physical and mental health of children with autism through the provision of financial assistance, support education and practical advise. And to advance the education of the general public in all areas relating the autism.
## **Public benefit**
In accordance with Section 17 of the Charities Act 2011, the Trustees have given careful consideration to the Charity Commission's general guidance on public benefit.
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable activities**
During the period, the charity spent money on providing grants to institutions of £1,000 (2024: £3,748) and other costs of £3,024 (2024: £1,878).
## **FINANCIAL REVIEW**
## **Financial position**
The charity had cash resources of £19,400 (2024: £35,512) at the year end.
## **Reserve policy**
The reserve is set out in the Balance Sheet and accompanying note. The Trustees regularly review the level of the cash reserves maintained, which represents the unrestricted fund.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The Charity is controlled by its governing document, a deed of trust and constitutes a charitable incorporated organisation.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1158100
## **Principal address**
86 Prince of Wales Mansions Prince of Wales Drive London SW11 4BL
## **Trustees**
Mrs T Gullestrup Mrs A Chandris C L Watts Ms W Challen
Approved by order of the board of trustees on 20 January 2026 and signed on its behalf by:
Mrs T Gullestrup - Trustee
Page 1
**THE GIVING TREE FOUNDATION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025**
**----- Start of picture text -----**
2025 2024
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies - 1
EXPENDITURE ON
Charitable activities
Grants 12,608 8,397
Other 3,024 1,878
Total 15,632 10,275
NET INCOME/(EXPENDITURE) (15,632) (10,274)
RECONCILIATION OF FUNDS
Total funds brought forward 34,312 44,586
TOTAL FUNDS CARRIED FORWARD 18,680 34,312
**----- End of picture text -----**
The notes form part of these financial statements
Page 2
**THE GIVING TREE FOUNDATION**
## **BALANCE SHEET 31 MARCH 2025**
**----- Start of picture text -----**
2025 2024
Unrestricted Total
fund funds
Notes £ £
CURRENT ASSETS
Cash at bank 19,400 35,512
CREDITORS
Amounts falling due within one year 3 (720) (1,200)
NET CURRENT ASSETS 18,680 34,312
TOTAL ASSETS LESS CURRENT LIABILITIES 18,680 34,312
NET ASSETS 18,680 34,312
FUNDS 4
Unrestricted funds 18,680 34,312
TOTAL FUNDS 18,680 34,312
**----- End of picture text -----**
The financial statements were approved by the Board of Trustees and authorised for issue on 20 January 2026 and were signed on its behalf by:
T Gullestrup - Trustee
The notes form part of these financial statements
Page 3
**THE GIVING TREE FOUNDATION**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
## **2. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
continued...
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**THE GIVING TREE FOUNDATION**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025**
## **3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
Other creditors
**4.**
**MOVEMENT IN FUNDS**
At 1.4.24
£
**Unrestricted funds**
General fund
**34,312**
**TOTAL FUNDS**
**34,312**
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
**-**
**TOTAL FUNDS**
**-**
**Comparatives for movement in funds**
At 1.4.23
£
**Unrestricted funds**
General fund
44,586
**TOTAL FUNDS**
44,586
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
1
**TOTAL FUNDS**
1|**2025**
2024
**£**
£
**-**
480
**720**
720
**720**
1,200
Net
movement
At
in funds
31.3.25
£
£
**(15,632)**
**18,680**
**(15,632)**
**18,680**
Resources
Movement
expended
in funds
£
£
**(15,632)**
**(15,632)**
**(15,632)**
**(15,632)**
Net
movement
At
in funds
31.3.24
£
£
(10,274)
34,312
(10,274)
34,312
Resources
Movement
expended
in funds
£
£
(10,275)
(10,274)
(10,275)
(10,274)|
|---|---|
continued...
Page 5
**THE GIVING TREE FOUNDATION**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025**
## **4. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|At 1.4.23
£
**Unrestricted funds**
General fund
44,586|Net
movement
At
in funds
31.3.25
£
£
(25,906)
18,680|
|---|---|
|**TOTAL FUNDS**
44,586|(25,906)
18,680|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund|Incoming
Resources
resources
expended
£
£
1
(25,907)|Movement
in funds
£
(25,906)|
|---|---|---|
|**TOTAL FUNDS**|1
(25,907)|(25,906)|
## **5. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2025.
Page 6
**THE GIVING TREE FOUNDATION**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025**
**----- Start of picture text -----**
2025 2024
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations - 1
Total incoming resources - 1
EXPENDITURE
Charitable activities
Grants to institutions 12,608 8,397
Other
Travel and subsistence 2,534 1,396
Support costs
Finance
Bank charges 10 2
Governance costs
Accountancy and legal fees 480 480
Total resources expended 15,632 10,275
Net expenditure (15,632) (10,274)
**----- End of picture text -----**
This page does not form part of the statutory financial statements
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