REGISTERED CHARITY NUMBER: 1185481
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
FOR
ROBANNA CHARITABLE ORGANISATION
Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH
ROBANNA CHARITABLE ORGANISATION
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 8 |
ROBANNA CHARITABLE ORGANISATION
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 objects of the charity is to advance the Orthodox Jewish religion for the public benefit. It does this by providing grants to synagogues and other religious charities to support the provision of religious objects, prayer books, and other materials for religious study, as well as to facilitate the public celebration of religious festivals.
In addition, the charity promotes Orthodox Jewish education, and education more generally, by awarding grants to educational institutions.
The charity also works to relieve poverty for the public benefit by making grants to other charities engaged in poverty prevention or relief, and by offering support directly to individuals in need.
Finally, it supports the relief of sickness and infirmity for the public benefit, through grants given to organisations dedicated to health-related causes and to individuals requiring assistance.
Significant activities
During the year ended 31 October 2025, the charity received no donations, consistent with the previous year, but generated investment income of £205,688, in line with the £214,237 received in 2024. Grantmaking activity increased with a total of £53,826 awarded to charitable institutions, compared to £33,833 in the previous year.
At the end of the financial year, the charity’s unrestricted funds stood at £2,257,595, up from £2,108,248 in 2024. The trustees view this increase as a positive reflection of the charity’s investment strategy, which is designed to provide a stable source of income to support its ongoing charitable work.
Public benefit
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 grantmaking policy.
Grantmaking
Grants are made to charitable institutions, organisations and individuals after it has been satisfied that payments will accord with the objectives of the charity.
Staff and volunteers
The charity has no staff or volunteers.
ACHIEVEMENTS AND PERFORMANCE
Investment performance
The charity holds short-term investments as current assets, which represent a significant portion of the charity’s total assets and are the primary source of its income. During the year, they generated investment income of £205,688.
The trustees have reviewed the performance of these investments and are satisfied that they continue to perform in line with expectations. The income generated supports the charity’s grantmaking activities and contributes to the long-term sustainability of its charitable work.
FINANCIAL REVIEW
Reserves policy
The trustees have not set a formal reserves policy, as the charity’s primary activity is the distribution of grants, which are made based on the availability of funds. Given that the charity does not have ongoing operational commitments or staff costs, the trustees consider it appropriate to retain flexibility in the level of reserves held, ensuring that funds are available to respond to grant-making opportunities as they arise.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is set up as a Charitable Incorporated Organisation (CIO) and was registered with the Charity Commission on 24 September 2019. Robanna Charitable Organisation is governed by its constitution.
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ROBANNA CHARITABLE ORGANISATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 OCTOBER 2025
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1185481
Principal address
First Floor, Winston House 349 Regents Park Road London N3 1 DH
Trustees
Mr R D Noe Mr B B Springer Mrs A Noe
Independent Examiner
Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH
Approved by order of the board of trustees on 28 August 2026 and signed on its behalf by:
Mr R D Noe - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROBANNA CHARITABLE ORGANISATION
Independent Examiner's Report to the Trustees of Robanna Charitable Organisation
I report to the trustees on my examination of the financial statements of Robanna Charitable Organisation ('the charity') for the year ended 31 December 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and related notes.
This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed.
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 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
Since the CIO's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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 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 financial statements to be reached.
Danny Fine, FCA
Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH
28 August 2026
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ROBANNA CHARITABLE ORGANISATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2025
| Notes INCOME AND ENDOWMENTS FROM Investment income 2 EXPENDITURE ON Charitable activities Charitable activities NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2025 Unrestricted fund £ 205,688 56,341 149,347 2,108,248 2,257,595 |
2024 Total funds £ 214,237 38,063 176,174 1,932,074 2,108,248 |
|---|---|---|
The notes form part of these financial statements
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ROBANNA CHARITABLE ORGANISATION
BALANCE SHEET
31 OCTOBER 2025
| Notes CURRENT ASSETS Debtors 6 Investments 7 Cash at bank CREDITORS Amounts falling due within one year 8 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS Unrestricted funds TOTAL FUNDS |
2025 Unrestricted fund £ 5,360 2,245,000 9,575 2,259,935 (2,340) 2,257,595 2,257,595 2,257,595 2,257,595 2,257,595 |
2024 Total funds £ 3,710 2,085,000 21,878 2,110,588 (2,340) 2,108,248 2,108,248 2,108,248 2,108,248 2,108,248 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 28 August 2026 and were signed on its behalf by:
Mr R D Noe - Trustee
The notes form part of these financial statements
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ROBANNA CHARITABLE ORGANISATION
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.
Financial instruments
The CIO only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset or settle the liability simultaneously.
continued...
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ROBANNA CHARITABLE ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025
2. INVESTMENT INCOME
| 2. INVESTMENT INCOME |
|||
|---|---|---|---|
| Curr asset inv income 3. GRANTS PAYABLE Charitable activities The total grants paid to institutions during the year was £53,826 (2024: £33,833). Name of institution Hasmonean High School Charitable Trust Kollel Hakol Support The Charity Worker Moreshet Hatorah Ltd Other Total |
2025 2024 £ £ 205,688 214,237 2025 2024 £ £ 53,826 33,833 Amount (£) 20,000 7,500 7,500 7,200 11,626 53,826 |
2024 £ 214,237 |
|
| 2024 £ 33,833 |
4. 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 trustees' expenses paid for the year ended 31 October 2025 nor for the year ended 31 October 2024.
5. STAFF COSTS
There were no staff costs for the year ended 31 October 2025 nor for the year ended 31 October 2024.
6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Prepayments and accrued income 7. CURRENT ASSET INVESTMENTS Current asset investments |
2025 £ 5,360 2025 £ 2,245,000 |
2024 £ 3,710 2024 £ 2,085,000 |
2024 £ 3,710 |
|---|---|---|---|
continued...
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ROBANNA CHARITABLE ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other creditors | 2025 £ 2,340 |
2024 £ 2,340 |
|---|---|---|
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 October 2025.
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