REGISTERED CHARITY NUMBER: 1180432
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 October 2025
for
The Repper Charitable Foundation
Banks Sheridan Datum House Electra Way Crewe Cheshire CW1 6ZF
The Repper Charitable Foundation
Contents of the Financial Statements for the year ended 31 October 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
The Repper Charitable Foundation
Report of the Trustees for the year ended 31 October 2025
The trustees present their report with the financial statements of the charity for the year ended 31 October 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 principal objective of the company in the period under review was that of a registered charity engaged in the advancement of education, relieving poverty and financial hardship and advancing healthcare.
Significant activities
The Charity has been active in supporting UK national charities including Alzheimer's Research UK; and WJR project to provide relief to victims of the Myanmar earthquake.
Public benefit
Responding to identifiable charity needs to support those who may not be receiving adequate funds from other sources.
FINANCIAL REVIEW Financial position
| FINANCIAL REVIEW Financial position |
|
|---|---|
| £ | |
| Net income for the period | 56,075 |
| Net expenditure for the period | (12,693) |
| 43,382 | |
The financial position is considered to be very sound by the trustees. The funds in the charity account are more than sufficient to cover all existing forward commitments.
At the end of the period on 31 October 2025, the balance on the Cater Allen charity bank account was £41,312.
Principal funding sources
The charity's principal source of funding is from donations by trustees Lynda and David Repper.
Reserves policy
The charity has agreed a policy to retain sufficient funds in the charity to cover their on-going costs and to cover other charitable donations agreed by the Trustees.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Declaration of Charitable Trust dated October 19 2018.
Recruitment and appointment of new trustees
No new trustees were appointed during the year.
Other information about the charity and its activities
During the year, additional donations were made to the following charities:
-
Magen David Adom
-
World Jewish Relief
-
Leeds Jewish Welfare Board
-
Weizmann UK
-
Jewish Child's Day
-
UJIA
-
Camp Simcha
-
Community Security Trust
-
WIZO
Page 1
The Repper Charitable Foundation
Report of the Trustees for the year ended 31 October 2025
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1180432
Principal address
32A Foxhill Crescent Leeds LS16 5PD
Trustees
David Michael Repper Karen Louise Shamash Lynda Repper Natalie Clare Rich Nicole Sarah Barnett
Independent Examiner
Banks Sheridan Datum House Electra Way Crewe Cheshire CW1 6ZF
Approved by order of the board of trustees on 19 December 2025 and signed on its behalf by:
SIGN
D Repper - Trustee
Page 2
Independent Examiner's Report to the Trustees of The Repper Charitable Foundation
Independent examiner's report to the trustees of The Repper Charitable Foundation
I report to the charity trustees on my examination of the accounts of The Repper Charitable Foundation (the Trust) for the year ended 31 October 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts 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.
Stuart Banks
Banks Sheridan Datum House Electra Way Crewe Cheshire CW1 6ZF
19 December 2025
Page 3
The Repper Charitable Foundation
Statement of Financial Activities for the year ended 31 October 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 56,075 EXPENDITURE ON Charitable activities Donations to institutions 12,081 Governance 612 Total 12,693 NET INCOME 43,382 RECONCILIATION OF FUNDS Total funds brought forward 8,480 TOTAL FUNDS CARRIED FORWARD 51,862 |
2024 Total funds £ 18,750 |
|---|---|
| 18,000 607 |
|
| 18,607 | |
| 143 8,337 |
|
| 8,480 |
The notes form part of these financial statements
Page 4
The Repper Charitable Foundation
Balance Sheet 31 October 2025
| 2025 Unrestricted fund Notes £ CURRENT ASSETS Debtors 4 11,215 Cash at bank 41,312 52,527 CREDITORS Amounts falling due within one year 5 (665) NET CURRENT ASSETS 51,862 TOTAL ASSETS LESS CURRENT LIABILITIES 51,862 NET ASSETS 51,862 FUNDS 6 Unrestricted funds 51,862 TOTAL FUNDS 51,862 |
2024 Total funds £ 3,750 5,335 9,085 (605) 8,480 8,480 8,480 8,480 8,480 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 19 December 2025 and were signed on its behalf by:
----- Start of picture text -----
SIGN
----- End of picture text -----
D Repper - Trustee
The notes form part of these financial statements
Page 5
The Repper Charitable Foundation
Notes to the Financial Statements for the year ended 31 October 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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 October 2025 nor for the year ended 31 October 2024.
Trustees' expenses
There were no trustee expenses paid during the period ended 31 October 2025 (2024: £NIL).
continued...
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The Repper Charitable Foundation
Notes to the Financial Statements - continued for the year ended 31 October 2025
3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 18,750 |
| EXPENDITURE ON | |
| Charitable activities | |
| Donations to institutions | 18,000 |
| Governance | 607 |
| Total | 18,607 |
| NET INCOME | 143 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 8,337 |
| TOTAL FUNDS CARRIED FORWARD | 8,480 |
4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments and Accrued Income
During the year to 31 October 2025 £11,215 (2024: £3,750) worth of gift aid income was accrued.
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Accrued expenses 6. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS |
2025 2024 £ £ 665 605 Net At movement At 1.11.24 in funds 31.10.25 £ £ £ 8,480 43,382 51,862 8,480 43,382 51,862 |
2025 2024 £ £ 665 605 Net At movement At 1.11.24 in funds 31.10.25 £ £ £ 8,480 43,382 51,862 8,480 43,382 51,862 |
2024 £ 605 |
|---|---|---|---|
| 51,862 |
continued...
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The Repper Charitable Foundation
Notes to the Financial Statements - continued for the year ended 31 October 2025
6. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 56,075 | (12,693) | 43,382 |
| TOTAL FUNDS | 56,075 | (12,693) | 43,382 |
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| At | movement | At | |
| 1.11.23 | in funds | 31.10.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 8,337 | 143 | 8,480 |
| TOTAL FUNDS | 8,337 | 143 | 8,480 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 18,750 | (18,607) | 143 |
| TOTAL FUNDS | 18,750 | (18,607) | 143 |
| A current year 12 months and prior year 12 months combined position is as follows: | |||
| Net | |||
| At | movement | At | |
| 1.11.23 | in funds | 31.10.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 8,337 | 43,525 | 51,862 |
| TOTAL FUNDS | 8,337 | 43,525 | 51,862 |
continued...
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The Repper Charitable Foundation
Notes to the Financial Statements - continued for the year ended 31 October 2025
6. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 74,825 | (31,300) | 43,525 |
| TOTAL FUNDS | 74,825 | (31,300) | 43,525 |
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 October 2025.
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The Repper Charitable Foundation
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| for the year ended 31 October 2025 | |||
| 2025 | 2024 | ||
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 44,860 | 15,000 | |
| Gift aid | 11,215 | 3,750 | |
| 56,075 | 18,750 | ||
| Total incoming resources | 56,075 | 18,750 | |
| EXPENDITURE | |||
| Charitable activities | |||
| Grants to institutions | 12,021 | 18,000 | |
| Support costs | |||
| Other | |||
| Accountancy | 672 | 607 | |
| Total resources expended | 12,693 | 18,607 | |
| Net income | 43,382 | 143 |
This page does not form part of the statutory financial statements
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