Charlty numbor. 1163890
BOB AND MICHELLE SHEMTOB CHARITABLE TRUST
UNAUDrrED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DecEMBER 2020

BOB AND MICHELLE SHEMTOB CHARITABLE TRUST
coKrEPfft8
Page
Rof•r•nco and AdmlnlFtratlv• tlotalls of th• Charlty. its Tru•t•88 and Advla•v•
Indwndont Examln•rf• Roport
81•t•m•nt ol Fin*ncl*l Actfvhl
Balanc• 8h••t
Not0• to th• Fln•nclal Statom•nt•
7-14

BOB AND MICHELLE SHEMTOB CHARrrABLE TRUST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARrrY, TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2026
R A Shemtob. Trustso
Shemtob, Trustee
K Shemtob. Tru8tee
L Kalms. Trustse
S Nagll, TnJ8tee
Charlty rogl•t•r•d
ThUm￿r
1163890
Prlnelpal offlc•
Apartment 54
60 St John'8 Wood Road
London
NW8 7HN
A¢¢ounlants
Soph8r+ Co LLP
Chartered Accountants
5 E161r8e Gate
Elstre& Way
Borehamwood
Hortford8hire
W06 IJD
Page 1

80B AND MICHELLE SHEMTOB CHARITABLE TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees present their annual report toyelher with the financial ststemen18 of the Bob and Michellg Shemtob
Charitable Trust for the year ended 31 t)ecember 2025.
Obj•ctivM and activltl88
. Pollcl•• and obJ•¢tlvo•
In setting objectlve8 and planning for aCtfv￿8$, the Tru8lees have given due con8ider8tlon to general guidance
published by the Charity Commission relating to publi¢ b8nefrt.
Thè charity8 oblectlve8 are to advance the edu¢alion and improvthnent of health through provldlng support to
projects and funding research which assists people of all ages who are Suffering from any fomi of disability
(wholher physical or mentall, andlor illne88. and their families, which are run Iso far as is relevant} in accordance
with the tenets of th? Jewish religion and the advancement of education through supporting edu￿tIOn on Jewish
rel￿10n. history ond CU￿ule.
Tho trustso$ of Bob 8nd M￿helle Shemlob Charit8ble Trust have complled with the duty in 8.4 of th8 Charities
Act 2011 to have due regard lo the public benefrt guid8nc8 publi$hed by the Chorty Commisslon in 8dmin8tering
the Trust, In determining aGhlevements again8t the aim$ they had 8et for 2023 and in planning a¢livitle8 for 2024.
Achl•v•mont• and p•rlornian
. Rovl•w of actlvltl
During the year tho ch8rlty donated amounts totalliryj £44,00012024- £41,755} to institution8.
FlnAnclal r•vl•w
. Golng ¢oncorn
After maklng 8ppropdate enquirl88. the Tru8ts0s have a reasonable expectslion th81 the Charity has adequ8ts
resources lo ¢onlinue in operational existence for the foreseeable fuluTe. For this rea50n, they continue lo adopt
th8 going eoncem bo$i8 in preparing tha financi81 stataments. Further detai18 regarding the adoptK*n of the going
concern basis can be found in Ihe accounting ￿lIcieS.
b. Re8OfV08 policy
The Charity ha8 in pla¢e a reseNes policy Whe￿bY adequate reserves are maintained tsking into account Its
analysis of future needs and opportunities in its area of operation and having regard to expectab'ons of its future
levds of income and expenditure. The level of re$eNes and the reseNes policy are reviewed annually by tho
Trustees. At the year end th8 Charity had r95eNes of £1,339.848 (2024- £1.256,8371.
struC￿re. govgmanc• and m•nagement
a. Con•titutk>n
The charity is constituled under a Deckgration of Trust d*ed 28 May 2015.
The prin¢ipal object of the charity is to adva￿0 the education and Improvement of heallh which assists people of
all ages who 8fe suffering from any fomi of disaknlty, andlor illnes8. and I￿1r familie5. wh¢ch are Nn in
accordance with the tenets of the Jewssh religion.
Page 2

BOB AND MICHELLE SHEIKfoB CHARITABLE TRUST
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2025
Structure• gov•manc• and managomwt l¢ontinuod)
b. M•thod• of •ppolnlm•nl or •1o¢tlon of TruatO08
The management of the Charity is the resFonsibilty of the Trustees who are el8Cted and coyted under the
term8 ofthfr Trust
ApFKoved by order of tho mombers of the l>)ord ofTru8tee8 and ￿gned on their bthaw by..
R A Shamtob
Trustee
Date.'IIIOYlioL
Page 3

B08 AND MICHELLE SHEMTOB CHARrrABLE TRUST
INDEPENDENT EXAMINER? REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
Inde￿ndent Examinee• Report to the Truste￿ of Bob and Mloh•ll• 8h•mtob CharHabl• Trn•t
Ilh• Charity'l
I report to the charity Trusleès on my examination of the a¢¢ounts of the Charlty for the year ended 31
Decombor 2025.
R•*pon•lbllttl•• and B•slJ of R•port
A8 the Tru8tee8 of the Charfty you aro r8sponsNI e for tha pryratw)n of the oc¢ounts in accordance wlth the
requlrements of th8 Charib'es Act 2011 Ilhe 2011 ACVI.
I report In re8P8Ct of my •xaminatrJn of tho Ch8rfty8 accounts carrfed out under 80¢tlon 145 of the 2011 Act and
in carrying out my examin*ion I have followed the appllcable Dlr&tion$ given ty the Charlty Commi88M under
8eclion 145151{bl of the 2011 ACL
Ind•p•nd•nt Ex•mln•f• 8tst•m8nt
Your attentlon 18 drawn to tho fact that tho Charity h88 prepared th8 accounts in 8¢cordance with AGcounllng and
Reporting by Charities.. Statement of Recommended Pr8ctice appli¢oble to Char￿88 preparing their accounts in
accordance with Ihg Financ￿1 Reporting Standard appI￿able in th8 UK and Republlc of Ireland (FRS 1021 in
prefergnce lo the Accounting and Rep)rtlng by Charities.. Statement of Recommended Pwlice 185ugd on 1 Aprll
2005 which 1$ referred to in the ext8nt regulation8 but ha8 begn wthdrawn.
l undeTs18ftd that this hes tegn done in order for the accounts to provmde a true and f8ir vlew in accordance wllh
the Generalty Accepted A¢¢ounting Pra¢li¢• offective for reporting periods teginning on or after 1 January 201 S.
I have completed my examination. I confimi that matters have com• to my attention conne¢OM wlth the
examin8tion gmng me c8u8g to believe that in any malerkql re8F•Ct'.
a¢¢ounting records were not kept in re8pecl of the Charity 86 requlred by ￿tion 130 of the 2011 Act; or
the accounts do not acc(Kd with those reLords,' or
the a¢counts do not Cornpty with the oppltcabl8 requirements conceming Ihg form and content of
accounts set out In the Charities IA£counts and Repgrtsl Regulations 2008 other than any r6quir8ment
that the accounts give a 'true and fairf which not 8 matter Cons￿Jered 88 part of an indepgndent
8xamin81ion.
I have no concems and have come across no other matters in connection with the exwnination to wh
attention should be drawn in Ihls rep)rt in order lo enable a proper understanding of the accounts to bo ffj8¢hed.
Signed..
H Young
Sopher + Co LLP
Chartored Aco)unlants
5 Elstreg Gats
E18tr88 Way
Boreh8mwocrfl
Hertfordshire
1JD
Oated.. 21 l¢4 I xol
ICAEW
Page 4

BOB AND MICHELLE SHEMTOB CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTMTIES
FOR THE YEAR ENDED 31 DECEMBER 2026
Unrn•trfct•d
lund•
2025
Total
funds
2025
Total
funds
2024
Not•
Incom• from:
Investments
49,266
49.687
Totsl Incom•
49.266
49.266
49,687
Exp•ndlthrn on:
Charitable actbvItI88
61.369
51,389
48,570
Total exp•ndl￿Ta
81,3VJ
61,369
48,570
Net mov•m•nt In fund• bth+r• oth•r rncognimd
g•lnolllouo•l
Oth•r rncognh•d g•ln•lllo••M):
Gains oft rav8lUat￿ of fLXgd 8S8et8
12,103)
(2,103)
1,117
86,114
85,114
101.157
N•t mov•m•nt In fund•
83,011
83,011
102,274
R•¢on¢lllatlon of fund•:
Total funds broughl fapward
Nel mov8m8nl in fund8
1,238,837
83,011
1356,837
83.011
1,154,583
102.274
Total fund• carrl•d forw•rd
1,339,848
1,339,848
1,256,837
The Ststèment of Financial AclvM8s indud68 all gain8 and108se8 ro¢ognl8ed In the year.
The note8 on page8 7 to 14 fomi part of th08e finana81 ststeMOr￿.
Page 5

BOB AND MICHELLE SHEMTOB CHAR￿ABLE TRUST
BALANCE SHEET
AS AT 31 DECEMBER 2025
2025
2024
Flx•d aM•ts
Invesknenls
Current ass•t•
1,317.625
1,232.411
Cash 8t bank and in hand
Curr•nt li•bllltl••
26.383
28,234
Creditor8'. amounts falling dua within one
(4080
13,808)
Not curr•nt •u•ts
22.323
24,428
Totsl nat a••ot•
1,339.848
1,256,837
Ch•rlty fund•
Unrestricted fund8
1,339,04B
1,256.837
Total lund•
1,339,848
1,256,837
The fin8nclal 8tatements approved and author1￿ for i88ue by the Tru8te08 and 81gned on thelr behalf by:
R A Shemtob
Tru8teo
Date". Izlog Iio2G
The not88 on pgge8 7 to 14 fomi part of these financlal 8tstements.
Page 6

BOB AND MICHELLE SHEMTOB CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accounting pollcl•8 {continuod)
1.5 InveBtm•nt•
Ftxed as8fjt inv88tments are a fomi of financlal In8trum8nl and are initlalty rwnised al th￿r
transaction cost and subsequenyy measurèd 8t fair value at the Balance Sheet dale, unless the valu8
cannot be m8a8ured feliabty in %thich case 11 is measured at Cost less inpaimionl. Investsnent goin$
and losse8, whether realised or unre81i$ed, are combined and p￿ented as 'Gain51lLosses} on
Inve8trnents' in the Statement of Flnancial Activibe8.
In¥e$tments held ￿ ffixed assets ara shcrtln at cost le88 provision for knpalmient.
1.6 Ca•h at bank and In hand
Cash al bank and in hand includes cash and Short-te￿ hlghly Ilquld inve8tmént8 with a short malurlty
of three months or b88 from the date of acquisit￿rt or opening of the deposit or similar account.
1.7 Ll•bllltlo8 and provl•lon•
Llabililies are racognised when there 18 an obllgatlon at the Balance Sheet dat• as 8 result of a pa81
event, It is probable that 8 tran8fer of economic ben￿￿t will be requifgd in setllemenl, and the amount
of thg 8etUemenl can b8 estimated rellably.
Liabilltie8 are rncogni8ed at the amount that the Charty anticipal86 it will pay 10 settle the debt or the
amount it h8• ￿￿1Ved a8 advanced poyments for th& goods or 8eTViC8811 must pTovKIe.
Provisions affj measured at the ba81 estimate of the amounts required to 8ettlg the oblig8tion. Whero
the effe¢l of th8 time value of mongy is m81eri81, the provision is b88ed on tha pre80nl vsluo of those
amounts, diswunted at the pre-tsx discount rate that refiects the rl8ks specffi¢ lo the liability. Tho
unwlndlng of the di¥¢ount is reccgni8P￿ in the St81oment of Financial A¢llvrtie8 a8 a finance co8t.
1.8 Fln•n¢l•l In•trum•nts
The Charity only has financial a$se18 and fin8ncial Ibabilities of 8 klnd that quallfy 88 baslc financial
Instruments. B8s¢c financial instruments are Initial￿ recogni8ed at trans￿tIon value and SLJbsequenlly
measured at their 8ettlemenl value wlh the exrRption of b8nk loans whbch ore $ub8equenlly
mea8ured at amortised cost uslng the effective interest method.
1.9 Fund •c¢ountlng
Gengral fiJnds are unr88lricted funds whth are avai18blo for u8e at Ihg dis¢retion of the Trustee5 iri
furtherance of the general objectives of the Charity and which have not been d89ignat&J for other
purFQ8e8.
Inv88tment Income, gain$ and b8ses are allocaled to the appropriate fund.
Page 8

BOB AND MICHELLE SHEMTOB CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER2026
A¢eountlng pollclos
1.1 Ba•1• of preparatlon ol Iln•nclal statsmonts
The fln8ncial s1glements have been prepared in acwdance with the Charltie8 SORP IFRS 1021-
Accounting and Repofting by Char¢ties: Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ir8land IFRS 1021 {effective 1 January 20191, the Financial Rep)rting Standard
applicabkn in thé UK and Republlc of Ireland IFRS 102} and the Charlties Act 2011.
The financkql Statements hava been prepared to give a 'true and fair, ￿eW and have departed from
the Charitie8 {Accoun18 and Reports) Regulations 2008 only to thè èxtent required lo provide 8 'lru&
end falr. viaw. This deporture ha8 involvad follovwng thé Charities SORP IFRS 1021 published in
October 2019 r8lhor than the Accounting and Reportlng by Charities= Statement of Re¢ommended
Pradice effective from 1 April 2005 which has since been withdrawn.
Bob and Michelle Shemtob Charrtablé Trust meets the definition of a publk tenefft ontity under FRS
102.
1.2 Incom•
All income is reogn18ed once the Charity ho8 entitlement to the income, It 18 prthble that the
income will be received and the amount of income receivab￿ can bo measured roliably.
Incomo tsx recoverablo In relalion to donations ro¢elved under Gfft Ald or doods of covenant 18
recogni88d 81 the time of the donation.
Income tax ro¢overabl• in relatlon to inv¢8knent Incomo is recogni8ed at the time thé inv68tment
In¢ome 18 receivabla.
1.3 Exp•ndltur•
Expendllure is rgcogn18ed once thore 18 a or constructive obligation lo tr8n6ler economic beneflt
to a third party, il 18 probable that a transfer of economlc benefits will be fequired in Settlement and
the amount of the oblKdalion can be measured raliably. Expenditure is classified by activity. The costs
of each actsvity are made up of the total of direct Gosts and sh8rgd costs. including 8UPPOrt costs
involved in undertaklng each •¢tlvity. Olrect ¢08ts attr￿U￿bI& to 8 single O￿ty are allocated direLtIy
to that activity.
Chafltable actThiities and Govemance costs 8re costs incurred on the ch8rtty8 educatlonal operatlons.
Including support Costs and costs relating to the govemance of the charty apportKJned to charitable
activitles.
1.4 Int•r••t r•celvabl•
Interest on funds held on dep￿lt is Included when receiv*b and the amGwnt Can be measured
reliabty by the charity. this 1$ normally upon nollfication of the interest paid or payable by the Bank
Page 7

BOB AND MICHELLE SHEMTOB CHARrrABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2026
Invo•tm•nt Incom•
Unr•Btrlcted
fund8
2026
Tol•l
funds
2026
Dlvhjends rac8ived
Bank int8m8t receNable
48.953
313
48,953
313
49,2e8
49,286
Unrestrthd
funds
2024
Totsl
funds
2024
Dfvidènd$ recelved
Bonk intere8t r•¢elvable
48,8n
815
48,872
815
49.687
49,687
An•ly•l• of •xpondllur• on chirlt•bl• actfvhk•
Summ•ry by fund typ•
Unrn•trict•d
funds
2025
Total
2025
CharfAble activ4￿89
51.389
61,369
Unrestricted
funds
2024
Total
2024
Charita￿e aclivths
48.570
48,570
Page 9

BOB AND MICHELLE SHEMTOB CHAR￿ABLE TRUST
NOTES TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDED 31 DECEMBER 2025
Analy81• of expendlture by oCtlvttle8
Actlvltle8
undert•kon
dlwectfy
2026
8upport
coBi•
2025
Total
funds
2025
Charft8ble actiwties
44,000
7.369
61.369
undertaken
diredy
2024
Support
CO8t8
2024
Total
fund¥
2024
Charitable xfjvlles
41,755
8,815
48,570
Anaty•l• of dlro¢t ¢o•ts
Charltabl•
actlvlti••
2025
T¢)tal
fund•
2025
ChArltablo donation•
44,000
Charitable
actNille8
2024
Total
fund5
2024
Charltable donation8
41,755
41,755
Pag8 10

BOB AND MICHELLE SHEMTOB CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2026
An•ly818 of •xponditurn by aetlvltlm {contlnuodl
Anal￿1¥ of •upport coBts
ChaTltabl•
a¢thiliS•s
2026
Total
fund$
2026
Accountsncy
Investment furbd marwgement fee8
Bank charg08
3,060
3.788
541
3,060
3,768
541
7,369
7,369
Charftablo
activf(ie8
2024
Totsl
funds
2024
Ac¢ountanGy
Inve8trnenl fund management fge8
Bank charges
2,880
3,571
2,880
3,571
364
6,815
8.815
Tru•t•w' r•mun•rnllon and •xp•n•
During the year, Tru8tee8 Tecelved any remuneration or other ben611ts12024- £NILI.
During the year erKled 31 December 2025, Trustee expen8es have been Incurred12024- £NILI.
Pagg11

BOB AND MICHELLE SHEMTOB CHARrrABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Flx•d •¥••t Invostmonl8
Oth•r Ilxed
Inva•tments
Cost or valuatlon
At 1 January 2025
RevaluatMM6
1,232A11
85.114
At 31 December 2025
1,317,525
N•t book valu•
At 31 Decemb8r 2025
1,317.525
At 31 December 2024
1.232.411
Cr•dltorn: Amount• f•lllng du• wlthln on• ymr
2020
2024
Awu818 8nd deferrod Income
3.808
Poge 12

808 AND MICHELLE SHEMTOB CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
8tstem¢nt of fund8
8tatomont of fvnd8- ¢urr•nt yoar
Balance at
31
G•lTh￿ D•combgr
(Los￿)
2025
B*l•neè at 1
January
2026
In¢ome Expendlturn
Unrn8trlcl•d fund•
Re8erve
1.266,837
49.266
(51,369)
85,114
1,339,848
Stat•m•Trt of fund•- prlor ymr
8818n¢o al
31
Gainsl December
(Lo8888)
2024
Balanc8 at
1 January
2024
Income ExFendituTe
Unr••trfcted fund•
Re88rve8
1,154,563
49.687
(48.570)
101,157
1,258,837
Analy•l• of n•t a•8•t• botWo•n tund•
An•ly•h of Th•t •s••i• b•twMn fund•- ¢urr•nt yur
Unrutrlcl•d
fund•
2025
Total
fundg
2020
Flxed 8888t Investments
Current assets
Greditors due ￿￿thIn ono ￿r
1,317,525
26,383
14.060)
1.317.520
26.383
14.060)
Total
1,339.848
1,339.848
Pago 13

BOB AND MICHELLE SHEMTOB CHARrrABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DecEP118ER 2026
Anaty•l• of net a8•ets betwtsn fund8 (coDtlnugdl
Anaty818 of not •480ts betwwn fvnd• - prfor yur
Unr88tr1cted
funds
2024
funds
2024
Flxed 8886t Inv88trnent8
Current a88ots
Credltors due wlthln one yegr
1,232.411
28,234
13,8081
1,232,411
28.234
(3,808)
Tolal
1.256.837
1,256.837
Page 14