Docusign Envelope ID: 1FE71F48-1F7D-8105-81A1-F3D97DEFF356
CHARITY REGISTRATION NUMBER: 1170050
THE KATZ FAMILY CHARITABLE TRUST UNAUDITED FINANCIAL STATEMENTS
5 APRIL 2026
COHEN ARNOLD
Chartered accountants New Burlington House 1075 Finchley Road LONDON NW11 0PU
Docusign Envelope ID: 1FE71F48-1F7D-8105-81A1-F3D97DEFF356
THE KATZ FAMILY CHARITABLE TRUST
FINANCIAL STATEMENTS
YEAR ENDED 5 APRIL 2026
| PAGE | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 3 |
| Statement of financial activities | 4 |
| Statement of financial position | 5 |
| Notes to the financial statements | 6 |
Docusign Envelope ID: 1FE71F48-1F7D-8105-81A1-F3D97DEFF356
THE KATZ FAMILY CHARITABLE TRUST TRUSTEES' ANNUAL REPORT
YEAR ENDED 5 APRIL 2026
The trustees present their report and the unaudited financial statements of the charity for the year ended 5 April 2026.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name The Katz Family Charitable Trust Charity registration number 1170050 Principal office 45 Brampton Grove London NW4 4AH THE TRUSTEES Karina Katz Ashley Katz
INDEPENDENT EXAMINER Dov Harris FCA
New Burlington House 1075 Finchley Road LONDON NW11 0PU
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity is constituted as a charitable trust, and is therefore governed by its Trust Deed dated 26 June 2016.
The day-to-day affairs of the charity are administered by trustees. None of the trustees have any beneficial interest in the charity.
It is not currently the intention of the trustees of the charity to appoint new trustees. Should the situation change in the future, the trustees will apply suitable recruitment training and procedures.
OBJECTIVES AND ACTIVITIES
The charity's objectives and its principal activities continue to be that of providing grants for the advancement of the Jewish religion, to support charities providing charitable services to the Jewish community and other charitable purposes as the trustees may from time to time decide to support.
The charity receives income from donations which it utilises in the provision and distribution of grants and donations to assist charities whose objectives are in line with this charity.
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities and setting the grant making policy for the year.
ACHIEVEMENTS AND PERFORMANCE
During the year the charity continued its philanthropic activities in support of religious, educational and other charitable institutions and, aggregate donations in the sum of £53,893 (2025: £58,803) were paid in the year to 5 April 2026.
The financial results of the charity's activities for the year ended 5 April 2026 are fully reflected in the attached financial statements together with the notes thereon.
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THE KATZ FAMILY CHARITABLE TRUST
TRUSTEES' ANNUAL REPORT (continued)
YEAR ENDED 5 APRIL 2026
FINANCIAL REVIEW
Reserve Policy
It is the policy of the charity to maintain unrestricted funds, at a level which trustees think appropriate, after considering the future commitments of the charity and the likely costs of the charity for the next year.
As at 5 April 2026 the charity has total funds of £4,039, all of which are unrestricted funds.
Grant making policy
Grants are made to charitable institutions and organisations which accord with the objects of the charity.
PRINCIPAL RISKS AND UNCERTAINTIES
Risk Management
The trustees have identified and reviewed the major risks to which the charity is exposed, in particular those related to the operations and finance of the charity, and are satisfied that systems are in place to manage those risks.
PLANS FOR FUTURE PERIODS
The trustees plan to continue to make distributions in accordance with their grant making policy and to ensure that an appropriate level of reserves is maintained.
The trustees' annual report was approved on 1 July 2026 and signed on behalf of the board of trustees by:
ASHLEY KATZ
Trustee
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THE KATZ FAMILY CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE KATZ FAMILY CHARITABLE TRUST
YEAR ENDED 5 APRIL 2026
I report to the trustees on my examination of the financial statements of The Katz Family Charitable Trust ('the charity') for the year ended 5 April 2026.
RESPONSIBILITIES AND BASIS OF REPORT
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements 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.
DOV HARRIS FCA
Independent Examiner
New Burlington House 1075 Finchley Road LONDON NW11 0PU
1 July 2026
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THE KATZ FAMILY CHARITABLE TRUST STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 5 APRIL 2026
| 2026 | 2025 | |||
|---|---|---|---|---|
| Unrestricted | ||||
| fundsTotal funds | Total funds | |||
| Note | £ | £ | £ | |
| INCOME AND ENDOWMENTS | ||||
| Donations and legacies | 4 | 49,085 | 49,085 | 48,050 |
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| TOTAL INCOME | 49,085 | 49,085 | 48,050 | |
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| EXPENDITURE | ||||
| Expenditure on charitable activities | 5,6 | (55,058) | (55,058) | (59,943) |
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||
| TOTAL EXPENDITURE | (55,058) | (55,058) | (59,943) | |
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||
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| NET EXPENDITURE AND NET MOVEMENT | IN | |||
| FUNDS | (5,973) | (5,973) | (11,893) | |
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||
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 10,012 | 10,012 | 21,905 | |
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||
| TOTAL FUNDS CARRIED FORWARD | 4,039 | 4,039 | 10,012 | |
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The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 6 to 9 form part of these financial statements.
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THE KATZ FAMILY CHARITABLE TRUST STATEMENT OF FINANCIAL POSITION
5 APRIL 2026
| 2026 | 2025 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| CURRENT ASSETS | |||||
| Cash at bank and in hand | 5,839 | 11,812 | |||
| CREDITORS: amounts falling due | |||||
| within one year | 10 | (1,800) | (1,800) | ||
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| NET CURRENT ASSETS | 4,039 | 10,012 | |||
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| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 4,039 | 10,012 | |||
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| FUNDS OF THE CHARITY | |||||
| Unrestricted funds | 4,039 | 10,012 | |||
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| TOTAL CHARITY FUNDS | 11 | 4,039 | 10,012 | ||
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These financial statements were approved by the board of trustees and authorised for issue on 1 July 2026, and are signed on behalf of the board by:
ASHLEY KATZ
Trustee
The notes on pages 6 to 9 form part of these financial statements.
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THE KATZ FAMILY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 5 APRIL 2026
1. GENERAL INFORMATION
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 45 Brampton Grove, London, NW4 4AH.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling (rounded to the nearest pound), which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
The trustees do not consider there are any critical judgements or sources of estimation uncertainty requiring disclosure.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured.
Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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Docusign Envelope ID: 1FE71F48-1F7D-8105-81A1-F3D97DEFF356
THE KATZ FAMILY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 5 APRIL 2026
3. ACCOUNTING POLICIES (continued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
Expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
Charitable activities
Grants payable are charged to the statement of financial activities once the charity has made a commitment to pay the grant and this has been communicated to the beneficiary or the grant has been paid, whichever is earlier.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
4. DONATIONS AND LEGACIES
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2026 | Funds | 2025 | |
| £ | £ | £ | £ | |
| DONATIONS | ||||
| Donations | 49,085 | 49,085 | 48,050 | 48,050 |
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5. EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2026 | Funds | 2025 | |
| £ | £ | £ | £ | |
| Grants payable | 53,893 | 53,893 | 58,803 | 58,803 |
| Support costs | 1,165 | 1,165 | 1,140 | 1,140 |
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|
| 55,058 | 55,058 | 59,943 | 59,943 | |
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Docusign Envelope ID: 1FE71F48-1F7D-8105-81A1-F3D97DEFF356
THE KATZ FAMILY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 5 APRIL 2026
6. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE
| Activities | ||||
|---|---|---|---|---|
| undertaken | Total funds | Total fund | ||
| directly Support costs | 2026 | 2025 | ||
| £ | £ | £ | £ | |
| Grants payable | 53,893 | – | 53,893 | 58,803 |
| Governance costs | – | 1,165 | 1,165 | 1,140 |
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| 53,893 | 1,165 | 55,058 | 59,943 | |
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|
| 2026 | ||||
| £ | ||||
| British Friends of Darche Noam | 18,000 | |||
| Give It Forward Today | 9,000 | |||
| Other amounts less than £5,000 | individually or in aggregate | 26,893 | ||
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| 53,893 | ||||
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7. INDEPENDENT EXAMINATION FEES
| 2026 | 2025 | |
|---|---|---|
| £ | £ | |
| Fees payable to the independent examiner for: | ||
| Independent examination of the financial statements | 1,140 | 1,080 |
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8. STAFF COSTS
No salaries or employee benefits were paid during the year (2025: £Nil).
9. TRUSTEE REMUNERATION AND EXPENSES
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees (2025: £Nil).
10. CREDITORS: amounts falling due within one year
| 2026 | 2025 | |
|---|---|---|
| £ | £ | |
| Other creditors | 1,800 | 1,800 |
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11. ANALYSIS OF CHARITABLE FUNDS
Unrestricted funds
| At | At | ||||
|---|---|---|---|---|---|
| 6 | April 2025 | Income | Expenditure | 5 April 2026 | |
| £ | £ | £ | £ | ||
| General funds | 10,012 | 49,085 | (55,058) | 4,039 |
|
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| At | At | ||||
| 6 | April 2024 | Income | Expenditure | 5 April 2025 | |
| £ | £ | £ | £ | ||
| General funds | 21,905 | 48,050 | (59,943) | 10,012 |
|
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Docusign Envelope ID: 1FE71F48-1F7D-8105-81A1-F3D97DEFF356
THE KATZ FAMILY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 5 APRIL 2026
12. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Unrestricted | Total Funds | |
|---|---|---|
| Funds | 2026 | |
| £ | £ | |
| Current assets | 5,839 | 5,839 |
| Creditors less than 1 year | (1,800) | (1,800) |
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| Net assets | 4,039 | 4,039 |
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|
| Unrestricted | Total Funds | |
| Funds | 2025 | |
| £ | £ | |
| Current assets | 11,812 | 11,812 |
| Creditors less than 1 year | (1,800) | (1,800) |
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|
| Net assets | 10,012 | 10,012 |
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13. RELATED PARTIES
During the year, donations of £41,510 (2025: £30,300) were received from related parties.
No other related party transactions were made in the year under review.
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THE KATZ FAMILY CHARITABLE TRUST
45 BRAMPTON GROVE LONDON NW4 4AH
Charity No: 1170050
01 July 2026
Cohen Arnold New Burlington House 1075 Finchley Road London NW11 0PU
Dear Sirs
The Katz Family Charitable Trust Preparation of Financial Statements for Year Ended 5 April 2026
During the course of your preparation of our Financial Statements for the year ending 5 April 2026 the following representations were made to you by Management and Trustees.
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We have fulfilled our responsibilities as Trustees under the Charities Act 2011 for preparing Financial Statements, in accordance with the applicable financial reporting framework that give a true and fair view and for making accurate representations to you.
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We confirm that all accounting records have been made available to you, in accordance with your terms of engagement, and that all transactions undertaken by the Charitable Trust have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management meetings, have been made available to you. We have given you unrestricted access to persons within the organisation in order to obtain evidence and have provided any additional information that you have requested.
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We confirm that significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
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We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the Financial Statements have been disclosed to you and accounted for and disclosed in accordance with the applicable financial reporting framework.
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We confirm that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the Financial Statements, other than those already disclosed or included in the Financial Statements.
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We confirm that the related party relationships set out on the attached schedule are a complete list of such relationships.
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Docusign Envelope ID: 1FE71F48-1F7D-8105-81A1-F3D97DEFF356
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We confirm that all transactions with any related parties to this Charitable Trust have been accounted for and disclosed in accordance with the applicable financial reporting framework.
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We confirm that the Charitable Trust has had, at no time during the year, any arrangement, transaction or agreement to provide credit facilities (including loans, quasi-loans or credit transactions) for Trustees, nor to guarantee nor provide security for such matters, except as already disclosed in the Financial Statements.
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We confirm that the Charitable Trust has not contracted for any capital expenditure other than as disclosed in the Financial Statements.
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We confirm that we are not aware of any possible or actual instance of noncompliance with those laws and regulations which provide a legal framework within which the Company conducts its business, except as explained to you and as disclosed in the Financial Statements.
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We acknowledge our responsibility for the design and implementation of controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our risk assessment of the risk of fraud in the business.
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We confirm that there have been no actual or suspected instances of fraud involving management or employees who have a significant role in internal control or that could have a material effect on the Financial Statements. We also confirm that we are not aware of any allegations of fraud by former employees, regulators or others.
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We confirm that, in our opinion, the Charitable Trust is a going concern on the grounds that current unrestricted reserves and future sources of funding or support will be more than adequate for the Charitable Trust’s needs. We believe that no further disclosures in respect of the Charitable Trust’s ability to continue as a going concern need to be made in the financial statements. We also confirm the period that we have considered covers a minimum of 12 months from the date of this letter.
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We confirm that all grants, donations and other income, including those subject to special terms or conditions or received for restricted purposes, have been notified to you. There have been no breaches of terms or conditions during the period regarding the application of such income.
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We confirm that we are not aware of any matters of material significance that should be reported to the Charity Commission.
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We confirm that the financial statements are free of material mis-statements, including omissions.
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We confirm that we have adjusted the Financial Statements in respect of any errors notified by you, so that there are no unadjusted errors therein.
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Docusign Envelope ID: 1FE71F48-1F7D-8105-81A1-F3D97DEFF356
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We acknowledge our legal responsibilities regarding disclosure of information to you and confirm that:
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So far as each Trustee is aware, there is no relevant information of which you are unaware: and
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Each Trustee has taken all the steps that he(she) ought to have taken as a Trustee to make himself(herself) aware of any relevant information and to establish that you are aware of that information.
We confirm that the above representations are made on the basis of enquiries of management and staff with relevant knowledge and expertise (and, where appropriate, of supporting documentation) sufficient to satisfy ourselves that we can properly make these representations to you and that to the best of our knowledge and belief they accurately reflect the representations made to you by the Trustees.
Yours faithfully
……………………………………… Ashley Katz Trustee The Katz Family Charitable Trust
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