Charlty numb•r. l 163890
BO8 AND MICHELLE 8HEMTO8 CHARITABLE TRU8T
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENT8
FOR THE YEAR ENDED 31 DECEMBER 2024

808 AND MICHELLE SHEIITOB CHARITABLE TRUST
CONTEpif8
Pag•
Ref•rnnce and AdmlnlBtratlv• Dfrtalls of the Charity, its Tru8t•eB and Ad¥l88rn
TnMt••8' R•port
Indopgndont ExamlDrf• Report
stat•mont of Fln•D¢lal ActSvftl8•
B•lanc• Sh••t
Not•• to th• Flnan¢l•l Statom•nts
7-14

BOB AND MICHELLE SHEIKfoB CHARITABLE TRUST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARI￿, rrs TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trusts00
R A Shomtob. Trustee
M Shemtob, Trustee
K Shemtob. Trustee
L Kalms. Truste8
S Nagli. Tru8tee
Ch*rfty r•gl•t•rnd
numb•r
1163890
Prlnelpal offlc•
Apartment 54
80 St John's Wood Road
London
NW8 7HN
Accountants
Sopher + Co LLP
Chartered AcCOunt￿ts
5 E18tree Gate
Elstrea W8y
Borehamwood
Hertford8hir•
1JD
Page 1

BOB AND MICHELLE SHEMTOB CHARITABLE TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual rew)rt togelhor with the financi81 slatements of the Bob and MKh8lle Shemtob
Chafitablo Trust for the year ended 31 December 2024.
Obje¢tfve8 and actlvitie8
a. Pollcl08 and obJ•¢tlv
In setting objectives and planning for aclNiliès, the Trustees have glven due consideration lo gener81 guidanG•
published by the Charity Commission relating lo public benefit.
Th8 charitls oblectrves are to adv8n¢e the education and Improvemènt of health through providirKJ 8UPPOrt to
projects and funding reseorth which a8SiSts people of all ages who are suffering from any fom of disability
(whether physical or mentall, andlor illna88, and their familias, which are Nn ($0 far as is relevant) in accordanca
with the tenets of the Jewish religion and th¢ advancement of education through $upportlng educakn'on on Jgwl8h
relig*)n, history and cultur8.
Tho trustees of and Mi¢hell8 Shemtctj Charrtable Trust h8ve compli8d with the duty In 8.4 of the Ch?rits8s
Act 2011 to have dué regard lo the public bendlt guidance published by the Charity CommiSs￿)n in adminstering
the Tru$l, in delermSning aGhievemen18 against the alms they had sal for 2023 and in planning activities for 2024.
Achl•v•m•nts and p•rlormafft¢•
. R•vlgw of •cllvltle•
During the year the charity donated amounts totslllng £41,75512023- £42.1801 to in8tfjtulion8.
Fln•nclal r•vl•w
. Golng ¢onc•rn
After making approprlate enqulrks. the Tru8lees hove a re880nable •xp¢ctstlon that the Charity has adequate
re¥gurces lo conbnue in operational exi$tsn¢o for th8 forese8able future. For this reason. they continue lo adopt
the going e¢)ncern basis in preparing the financial ststemants. Further dolails regarding the 8doplion of the golng
concern basi8 can ba found in the accounting polic￿8.
b. Re•ervM poll¢y
The Ch8rty h88 In place a reseN88 policy whoreby adequate r85erv88 are maintained tsking into account its
an8lysl8 of fvture needs and opportunit1¢$ In its area of operation and having regard to expectati￿¥ of 11$ futu
levels of inccffle and expenditurg. The level of reserves and the re¥ervgs policy are reviewed 8nnually by the
Trustees. At the year end the Charity had res8rve8 of £1,256,83712023 - £1,154,563).
Structure, 90￿M*n¢0 and manag•m•nt
. Consbtution
The charity Is constiluled undèr a Dedaration of Trust dated 28 May 201S.
The prindpal object of the charity is to advance the educat￿n and improvement of health which assists people of
all ages who are suffering frorn any form of disabiltty, anivor illne88. and their families. which are run in
a￿OrdanCe wth the tenets of the Jewish relvJion.
P4è2

BOB AND MICHELLE SHEMTOB CHARITABLE TRUST
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEM8ER 2024
struc￿￿, governan￿ and m*nagement (continued)
b. Methods of appointm•nt or •l•etion olTrusteeB
The managem•nt of the Charity 18 the re8pon8foillty of th8 Trustee8 who arn electod and ctropted undor the
le￿¥ of th& TnJ8t deed.
Approved by ordor of thé member8 of t￿ board of Tru¥tees and 81gn¢d on their behalf by..
[v•l
RAShe
Trustee
Dele.. 06105110 15
Pa98 3

BOB AND MICHELLE SHEMTOB CHARITABLE TRUST
INDEPENDEKf EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Ind•p8nd•nt Examln•rfs Report to th• Truo1oe8 of Bob and Mkholle Shomtob Ch•rftable Trust
IYh• Charfty'l
report to tha charity Trustees on my exwninatDn of the accounts of the Charity for th8 year ended 31
D8cembor 2024.
R￿ponsIbIlItI•• and B••i¥ of R•port
A8 the TTU8te88 of the Charity you are responslblo lor tha preparation of the accounts in xwrdance wilh th&
requlrements of the Charikn'e5 Act 2011 I'lhe 2011 A¢V).
I roport In r88FeCt of my examlnation of the Ch&ritl8 aco)unts ¢arri&J i>ut under Secti￿ 145 of the 2011 Act and
in carrying out my examination I have followwj the applicable DIrect￿n9 given ty the Ch8dty Commi8¥lon under
8e¢lion 14515llbl of the 2011 Act.
Ind•p•ndont ex8mlnef• Stat•mont
Your attantlon 18 drawn to tho fact that the Charlty hos prepar¢d the accounts in accordance with Accounting and
Reporting by Charities.. Staloment of Recommended Practice applicable to ¢harilies preparing their accounts in
accordance wlth the Financial Reporting Stsndard applitsble in the UK and Republic of Ireland IFRS 1021 In
preference lo the Accounting and Reporting by Charilies." Statement of Recommended Practice IB8ued on 1 April
2005 whlGh18 referred to in the extant regulation8 but has been wilhdiawn.
l und8r8t8nd that th(8 ha8 b6•n done in ordor for the accounts lo provide a true and fair view in accordance with
the Generally Accepted Accounting Praclice effKlive fof reporting perh)ds teginning on or after 1 January 2015.
I have 0)mpl￿ed my eXaminat￿rt. I confiryn that no matters have come to my attention in connecllon wth the
examinatlon giving me cause to bel￿e that in any material re8P8Ct'.
accountlng records were not kapt in re8P8Ct of the Charlty as rnquired by Bection 130 of the 2011 Act,. or
the o¢counts do not accord wilh tho¥e recrAd8; or
the accounts do not C￿Mp￿ with the appllcable requirements ¢onceming the fomi and conterst of
a¢Gounts sel out in the Charities IAGcounl8 and Rep)rts) Regulations 2008 other than any ￿quIreMent
th91 the accounts glve a 'lrug and fail view which 18 not a matter considèred as P8rt of an independ&nt
examination.
I have no conc6m8 and hove come acro88 no olhef matters in connectKin with the ex8min8tlon to which
attèntlon should be drawn in thi8 report in order to enablg a proper understanding of the account8 lo be reo¢hed.
Signed..
H Young
Sophèr + Co LLP
Chartered Accountants
5 Elslree Gate
Elstreg Way
Borehamwwd
Hertfordshire
WD6 1JD
Dated.. 09 los Izozs
ICAEW
Page 4

BOB AND MICHELLE SHEMTOB CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 OECEMBER 2024
Unr•strict
fund8
20
T¢)tal
fund8
2024
Total
fvnds
2023
Note
Income from:
Inva8tments
49,687
49,687
43,267
T(Aal Incom•
49.687
49,687
43,267
Exp•ndltur• on:
Charltablo activlli06
48,570
48,￿0
49,031
Total •xp•ndltur•
48,670
48.570
49,031
Ntrt Incom￿(9xPend1tur•) b•tore n•t g•ln• on
InvMtm•nt•
Net gains on Inve8lment8
N•t mov•mont In fund• b•for• oth•r r•¢ognl•od
gaIn￿{lO￿•1>
1,117
(5, 764)
48,913
43,149
oth•r rncognl••d galn81(10••0•):
Galn81{105888) on revaluatlon of fixed 8888t8
101,IB7
101.167
(27,028)
N•t movMi•nt In lund•
102,274
102.274
f 6, 121
Roconclliatlon ol fund•:
Total funds brought forward
Net movement in fvnds
1.104,563
102.274
1,154663
102.274
1, 138,442
16, 121
Total fund• c*rrS•d forward
1,256,837
1,256.837
1. 154,563
The Statoment of Financial Activities indudes 811 galns and108ses recognised in the year.
The notes on p8ge8 7 to 14 fom part of thg6e financial ststements.
Page 5

BOB AND MICHELLE SHEMT08 CHARITABLE TRUST
BALANCE SHEEr
AS AT 31 DECEMBER 2024
2024
2023
Note
Fix•d 888•ts
Inve8trn8nts
Curvent •••ts
1,232811
1,126,254
CaBh at bank and In h8nd
Creditors." amourts falllng due wilhln one
28,234
31,851
(3.8081
(3,542)
28.309
Total not •N••t•
1,186,837
1, 154,563
Charfty fvnd•
Unrestricted fund8
1,266,837
1,154,563
TrJt•l fund•
1.2B6,837
1,154.563
Th8 flnaKLg18talemen18 were 8pprov0d and authori80d for ljsufj by th8 Trusle88 and ￿gned on their bohaif by:
R A Sh•mtob
Trustee
Dal8'. 0&10512•1
Th8 notes on pago$ 7 to 14 fomi part of these fknancial Slatements.
Page 6

BOB AND MICHELLE SHEMTOB CHARITA8LE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounllng pollcles
1.1 8a618 ol proparatlon of flnanclal 8t•téments
The finanthal statements have been PTepared in a¢c4Ydance with the Charities SORP {FRS 102) -
Accounlino and Reporting by Charilies". Ststgment of Recommended Pracb"ee applicable to charitses
preparing their accounts in accordance with the FiTbancial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 {effKtyve 1 January 20191, the Financial Reporting Sl8ndard
appli¢8ble In th8 UK and Republic of Ireland IFRS 102) 8nd the Charltles A¢t 2011.
Th8 financial Stat￿nents have been prep8red to give a and fairf Mew and have departed from
the Chariti88 (Accounts and Reports) Regulations 2008 only to the extent required to prowde a Irue
and fairf view. Thi8 departure h88 involved folbwing the Charities SORP IFRS 102} published In
October 2019 rather Ih8n the Accounting and R8portlng by Charilie8'. Statement of Recommended
Practice affactive from l April 2005 whi¢h ha8 8inGe bean withdrawn.
Bob and Michelle Shemtob Chavital￿a Tru8t meets the definition of a publio benefit ontity under FRS
102.
12 Incom•
All In¢¢Ane is recognised once th¢ Charty has entitlement to the In¢ome, It 18 probable that the
Income will be received and the amount of income r￿e1vable Gan be m8a8ured rellably.
Income tax r¢coverablo in rdol￿n to donallon8 recelved und8T Glft Ahg or deeds of covenant 1$
rgcogni8ed at thg lim6 of the don8ts'0n.
Income tax re¢over8ble In relation to Invasknent inGom8 18 recogni8ed al the timo the In￿tment
income 1$ receivable.
1A Expondltur•
Expfrndlture 18 recognlsed once there 18 a leg81 or con8tru¢tiv8 obligathon to transfer Konomlc benefit
to a third paty. it is probable that a transfer of e¢onomic benofils will be required in selllemenl and
the amount of the obligation can be me88ured reliably. Expenditure 15 cla8sified by activity. The costs
of activity are made up of the lotsl of direct costs and shared costs, includlng support Costs
Inw)Ived in undertaking each a¢lrvity. Direct Costs attributable to a single activty are 8llocated directly
lo that activity.
Charitable activitles and Govemance costs are co¥ls incurred on the charitys educaliongl operation8.
including Support Gosts and costs relating to the govemance of the charty apportioned lo charitable
activit￿.
1.4 Int•r•81 r•c•lvible
Inte￿8t on fiJneJ8 held on dep0811 is included when re¢￿Vabl? and the amount can be measured
reli8bly by Ihe charity.. this is normally upon notification of the intere8t paKI or pay8bl8 by the Bank
Pagè 7

BOB AND PAICHELLE SHEMTOB CHARrrABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountsng pollclo• (conllnued)
1.6 Inve8tm•nts
Fixed asset invastments are a forni of financlal In8lnJment and are inilialty r•cognised al their
transaction cost and subsequenty me8SLtred at f8ir value at the Balance She8t date. unless the value
annot be maasufed reliably in whith case it is mga8ured at cost less impaimi8nt. Investment gain8
and losses, whether r8ali8ed or unfealised. are Com￿.ned and présented as 'GainsllLo¥ses} on
investrnents. in the Statement of Flnancial Activitie8.
Inve8tm&nts hgld as fixed assets are shtym) at cost le6$ provlslon for impgiment.
1.6 Cash at bank and In hand
Ca¥h at bank and in hand include8 ¢4sh and short-lem highly liqutd inve8tmenl8 vAth a short maturlty
of three months or bs8 from the date of acquisition or opening of the depo$il or $Smil8r account.
1.7 Ll•bllltlM and provl•lon•
Liabiliti69 are rg¢ogni8ed vthen there 18 an obligalbn 8t Ihe Balanc8 Sheèt date as a resutt of a p83t
event, it 1$ probablg that a trgn$fer of eGonomic bendit will be required in $ettlemenl, and the amount
of th8 8ettJemenl can be estimated rellably.
Li0￿.￿tieS ar8 recagnlBed at the amount that th8 Charity anticipates it wlll p8y to 8ettle the debt or th•
amount It ha8 reGelvod a8 advanced p8ym8nts for the goods or SeN1￿ it mu8t provide.
Provisions are measured al the b&sl 08timale of the amounts required to setue tha obligation. Where
the effect of the time value of money18 malerlal, the provision is based on the pre8ent valLse of those
amounts, disGounted at the pfe-t8x discount rate that refle¢ts the ri8k8 8pecifi¢ lo the li?bllty. The
unwinding of the di￿￿nt 18 reGogni8ed in the Statement of Financial Activlile8 88 a fIn￿ce cost.
1.8 Flnancl•l In8trum•nt•
The Chadty only has fin8n¢ial assets 8nd fin8ncial liabilltie$ of a kind that qualfy as basic financial
instruments. Basic financial in8trumfjnts are Initlally re¢ogni8ed at transaction value and sub¥equent
measuT8d at their 8ettlemgnt value with the ex¢eption of bank loans which are subsequently
measured al amortised cost using the effectNe Interest method.
1.9 Fund •ccountlng
General fvnd8 are unre8lricted fund8 whith ere avaiL8ble for use at the discretion of the Tnjstees In
furtherance of the general objectives of the Charity and which have not been de¥ignated for other
PUryJ08es.
Investrnent income, galns and losses are althated to the appropriate fund.
Page 8

BOB AND MICHELLE SHEMTOB CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER 2024
Inv95tm•nt Incom•
Unmtrktgd
fund•
2024
Total
fund$
2024
Dlvldends recdved
Bank interest I￿￿1Vable
48.872
815
48,872
816
49,687
49.687
Unrn8ttlct8d
funds
2023
Tot81
fvnds
2023
Dfvidend8 receNod
Bank intwe8t recolvabl&
41,760
1,5Q7
41,760
1,507
43.287
43,267
AThaly•h of •xp•ndltur• on charlt•bl• 8¢tlvlll
P￿mMary by fund typ•
Unro•trl¢t•d
lund•
2024
Total
2024
Charitabl8 8ctivlti88
48,570
48,670
Unmstrlcled
funds
2023
Total
2023
Charitablg aclNities
49,031
49.031
Page 9

BOB AND MICHELLE SHeMTOB CHARITABLE TRUST
NOTes TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
An•ty818 of expendlturo by actlvlti•s
Actlviti
undertaken
dlreetly
2024
Support
Total
nds
2024
2024
Charitable acliv6ti08
41,755
8,815
48,670
Activtsies
und&rt8k8n
dir8dly
2023
Support
Total
funds
2023
2023
Charltsble acllvltles
42.160
6,871
49,031
Analy•h of dlr•ct ¢o•t•
Ch•rltabl•
a¢tlvttl••
2024
Total
fund•
2024
Charltable donation8
41,755
41,766
Ch&nt8ble
acllvitles
2023
Total
lunds
2023
Charitsble dondon8
42, l+XI
42,160
Page 10

808 AND MICHELLE SHEklTOB CHARrrABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analyfjil$ of oxpenditur• by activiti•s (contlnu•d)
An*ly•l• of #upport costs
Charitable
•cllvltlos
2024
Total
fund8
2024
Accountsncy
Inve8thent fund Manag￿nent fe88
Bank Ghar
2,880
3,571
2.880
3.571
6,815
6.815
Ch8rftable
activities
2023
Tot81
funds
2023
AccountanGy
Inv8stm&nt fund management f•08
8ank charge$
2, TOO
3,807
2, T¢XI
3,807
364
6.871
6.871
Tru•t•o•' rnmun•rntion and oxp•nM•
During the year, no TnJstee8 received any remuneration or other ben8frt8 (2023- £NIL).
During the year ended 31 December 2024. no Tru8tee ex￿n983 h8ve b•on incurred {2023- £NIL).
Page11

808 AND MICHELLE SHEMTOB CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Flxod a•sot In¥Ktmonts
Oth•r flxed
a88Ot
Invo6tmont8
Coot or valuatlon
At 1 January 2024
AddIt￿nS
Rwalu8tions
1.126,254
s,000
101,157
Al 31 December 2024
1,232A11
N•t book v*lu•
At 31 DKomber 2024
1,232,411
At 31 December 2023
1,126,254
Cr•dftor•: Amount• lalllng duo wlthln on• ymr
2023
Accrual8 and deferred income
3,808
3,542
Page 12

BOB AND MICHELLE SHEwfoB CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDED 31 DECEMBER 2024
Statem•nt of fund
Slat•m•nt of fund•- curr•nt yoar
Balan￿ at
31
Galn•l DK•mber
(Loss•8)
2024
8alanco at 1
January
2024
Incom• Ex￿ndIturn
Unr•strlct•d fund•
1.154,663
49.687
{48,570)
101,157
1,256.837
8tat•m•nt of lund•- prlor ymr
Balance 81
31
G8lnsi Docember
(Losses)
2023
8818nce at
l Jonu8ry
2023
Income Exp8nditure
Unr••trlct•d fund•
Re￿￿?$
1,138,442
43.267
(49,031)
21.885
1,154,563
Analy•h of net aD8•t• botwoon fund•
Analy8lB of not •800ts b•twwn fund•- ¢urrnnt p•rlod
Unro•trlcted
fundo
2024
Total
fund8
2024
F￿d ass81 investm6nt8
Current asgets
Creditors due wlthln one year
1,232,411
28.234
13,808}
1,232,411
28.234
(3,8081
Total
1.256,837
1.256,837
Page 13

BOB AND MICHELLE SHEMTOB CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 1024
Analysis of not a$60ts botw•en fund• IcoThtinu￿)
An•ty•i• of nét 8•1&ts betw•en fvnd• - prlor P•Tlod
Unrnstricted
funds
2023
Totel
fvnds
2023
Fixed a$sét Inveslments
Currant a88ets
Creditors du6 wlthln one year
1, 126,254
31,851
(3,542)
1,126,254
31,851
f3,542)
Total
1,151,563
1.154.563
Page 14