Registered number: 11812275
Charity number: 1188428
THE BKL FOUNDATION
(A company limited by guarantee)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

THE BKL FOUNDATION
IA company limited by guarantee)
CONTENTS
Page
Reference and admlnlstratlve detalls of the Charlty, Its Trustees and advlsers
Trustees. report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
8-16

THE BKL FOUNDATION
IA company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2024
Trustees
Tyler Jeffs, Chair lappointed 4 April 2023)
EIiz8belh Barrow
Rozelka Remak
Sarah Gillham
lan Saunderson
Simon Eaton
Debra Morris (appointed 3 July 20231
Nicola Masters (appointed 4 February 20251
Company registered
number
11812275
Charity registered
number
1188428
Registered office
35 Ballards Lane
London
United Kingdom
N3 1XW
Independent examiner
Hannah Ormslon CPFA ACA
Gravita Audit Oxford LLP
Park Central
4041 Park End Street
Oxford
OX1 1JD
Page 1

THE BKL FOUNDATION
IA company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report together with the financial statements of the Charity for the year 1 April
2023 10 31 March 2024. The Annual report serve5 the purposes of both a Trustees, report and a directors.
report under company law. The Trustees confirm that the Annual report and financial statements of the
charitable company comply with the current statutory requirements, the requirements of the charitable
company's governing document and the provisions of the Statement of Recommended Practice ISORPI
applicable to charities preparing their awounts In accordance with the Financial Reporting Stsndard applicable
In the UK and Republic of Ireland IFRS1021 leffective 1 January 20191.
Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required
of medium and large companies under the Companies Act 2006 (Strategic Report and Directors, Report)
Regulations 2013 has been omitted.
Objectives and activities
a. Pollcles and oblectlves
The charity was established for the principal purpose of receiving contributions from Berg Kaprow Lewis LLP
and disbursing the same to charitable causes which are selected at the discretion of the Trustees. Berg Kaprow
Lewis LLP has undertaken to donate 1 /0 of ils profits lo the BKL Foundation.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefit, including the guidance 'Public benefit.. running a
charity IPB21'.
b. Activities undertaken to achieve objectives
The Charity undertakes lo give grants lo UK registered Charities as ultimately decided upon by the Trustees.
These grants are usually local in nature to London Borough of Barnet, where the offices of Berg Kaprow Lewis
LLP are located, however, Trustees are not limited by the objects lo where monies can be donated, and may
override this at their pure discretion.
c. Main activities undertaken to further the Charity's purposes ft>r the public benefit
The Charity furthers the Charity's purposes for the public benefit by making grants to other UK registered
Charities who are able to use the funds on direct charitable aclivilies.
Achievements and performance
a. Maln achlevements of the Charlty
The Charity has had another strong year, giving a total of 15 grants across 15 registered charities lotalling
£53,490. In addition, the Foundation has championed charitable work throughout BKL, seeing consislenl staff
Involvement.
Flnanclal revlew
. Going concem
The charity has minimal fixed costs, with the main Sour￿ of expenditure being grants made lo institutions which
can be made al the discretion of the Trustees. Furthermore, the charity had a healthy nel asset position at the
year end. The Trustees therefore consider that based on the circumstances existing at the dale of signature of
the accounts the charity is a going concern. This basis is adopted within these accounts.
b. Reserves policy
The charity held unrestricted funds al the end of the year of £54,991 12023.. £75,3691.These reserves are
considered adequate by the Trustees, and will allow the charity to continue making grants in the next financial
period. In view of the nature of the charity, the Trustees are satisfied that no formal level of reserves are
required, as grants are only made when there are available funds, and the charity does not have any liabilities lo
make grants.
Page 2

THE BKL FOUNDATION
IA company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2024
c. Risk management
The Trustees have assessed the major risks lo which the charity is exposed, in particular those related lo the
operations and finances of the charity, and are satisfied that systems and pr￿dureS are in pla￿ lo mitigate
exposure to the major risks.
d. Review of the Year
The Charity had total income for the year of £36,94012023.' £65,324), comprising £36,93912023'. £65,323) of
donations and legacies and £1 12023.. £11 of investment income. Expenditure tolalled £57,31812023.' £61,768),
consisting of £53,490 12023.. £57,900) on grants and £3,828 12023.. £3,868) on support costs. All income and
expenditure for both 2024 and 2023 was unrestricted. Funds carried forward lotalled £54,991 12023.. £75,369),
all of which were unrestricted.
Structure, governance and management
a. Constitutlon
The BKL Foundation is r￿Istered as a charitable company limited by guarantee and Is constituted under a
Memorandum and Articles of Association dated 6th February 2019.
b. Methods of appointment or election of Trustees
New Trustees are recommended by the current Trustees when there is a vacancy. Trustees are then
considered and appointed by the board at the next appropriate meeting.
Plans for future perlods
The Charity intends to continue its policy of grant making to UK registered Charities in the coming years. As
Berg Kaprow Lewis LLP continues ils growth strategy it is hoped that profits of BKL, and in turn, the donation lo
the Foundab"on, will Increase allowing the Foundation to provide more grants to worthy Charities.
ststement of Trustees. responsibilities
The Trustees (who are also the directors of the Charity for the purposes of company lawl are responsible for
preparing the Trustees. report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial stslemenls for each financial year. Under company law,
the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair
view of the slate of affairs of the Charity and of Ils incoming resources and application of resources, including Its
income and expenditure, for that period. In preparing these financial stslemenls, the Trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP IFRS 1021.,
make judgments and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards IFRS 1021 have been ft)Ilowed, subject lo any
material departures disclosed and explained in the financial statements,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charity's transactions and disclose with reasonable accuracy al any lime the financial position of the Charity
and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also
responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
Page 3

THE BKL FOUNDATION
IA company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2024
Approved by order of the members of the board of Trustees and signed on their behalf by..
Tyler Jeffs
Chair
Dale.. 1910312025
Page 4

THE BKL FOUNDATION
IA company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Independent Examlnerfs Report to the Trustees of The BKL Foundatlon I'the Charlty'l
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March
2024.
Responslbllltles and Basls of Report
As the Trustees of the Charity land ils director5 for the purposes of company lawl you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Act'i.
Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006
Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts
carried out under section 145 of the Charities Act 2011 I'lhe 2011 Act'l. In carying out my examination I have
followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act.
Independent Examiner's Ststement
I have completed my examination. I confirm that no matters have come to my attents'on in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act,. or
the accounts do not accord with those records., or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a 'true and faiv view which is not a matter considered as part of
an independent examination., or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities.
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 lo enable a proper understanding of the accounts lo be
reached.
This report is made solely to the Charity's Trustees. as a body, in accordance with Part 4 of the Charities
IAccounts and Reports) R￿ulationS 2008. My work has been undertaken so that I might stale lo the Charity's
Trustees those matters l am required lo state to them in an Independent examinerfs report and for no other
purpose. To the fullest exlenl 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 or for this report.
Signed..
Dated.. 1910312025
Hannah Ormston
CPFA ACA
Gravits Audit Oxford LLP
Park Central
4041 Park End Street
Oxford
OX1 1JD
Page 5

THE BKL FOUNDATION
IA company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
Investments
36.939
36.939
65,323
Total income
36.940
36.940
65.324
Expgnditure on:
Charitable activities
57.318
57.318
61,768
Total expenditure
57,318
57,318
61,768
Net movement in funds
120.378)
120.378)
3.556
Reconciliation of funds:
Totsl funds brought forward
Nel movement in funds
75.369
120,3781
75,369
120,3781
71,813
3,556
Total funds carried forward
54.991
54.991
75,369
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 8 10 16 form part of these financial statements.
Page 6

THE BKL FOUNDATION
IA company limited by guarantee)
REGISTERED NUMBER: 11812275
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Note
Current assets
Debtors
Cash al bank and in hand
35.374
26.837
41,959
37,070
62,211
79,029
Creditors.. amounts falling due within one
year
Total net assets
10
{7.220)
(3, 660)
54,991
75,369
Charity funds
Unrestricted funds
11
54.991
75,369
Total funds
54,991
75,369
The Charity was entiUed lo exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect lo
awounling records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject lo
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
Tyler Jeffs
Chair
Dale.. 1910312025
The notes on pages 8 10 16 form part of these financial slatemenls.
Page 7

THE BKL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
General Informatlon
The BKL Foundation is a Charitsble Company limited by guarantee incorporated in England and Wales.
The registered office is 35 Ballards Lane, Finchley, London, N3 1XW.
Accountlng pollcles
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP IFRS 1021
Accounting and Reporting by Charities.. Stslement of Recommended Practice applicable to charities
preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffective 1 January 20191, the Financial Reporting Standard
applicable In the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006.
The BKL Foundation meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are Initially recognised at historical cost or transaction value unless otherwise staled in the
relevant accounting policy.
2.2 Going concern
The charity has minimal fixed costs, with the main Sour￿ of expenditure being grants made to
institutions which can be made at the discretion of the Trustees. Furthermore, the charity had a
healthy net asset position al the year end. The Trustees therefore consider that based on the
circumstances existing al the dale of signature of the accounts the charity is a going concern.
2.3 Income
All income is recognised once the Charity has entillemenl lo the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Where the donated good is a fixed asset, il is measured at fair value, unless il is impractical lo
measure this reliably, in which case the cost of the item lo the donor should be used. The gain is
recognised as income from donations and a corresponding amount is included in the appropriate
fixed asset class and depreciated over the useful economic life in accordance with the Charity's
accounting policies.
On receipt, donated professional serVI￿S and facilities are recognised on the basis of the value of
the gift lo the Charity which is the amount il would have been willing lo pay to obtain services or
facilities of equivalent economic benefit on the open market,. a corresponding amount is then
recognised in expenditure in the period of receipt.
Income tax recoverable in relation lo investment income is recognised at the lime the investment
income is re￿ivable.
2.4 Expenditure
Expenditure is recognised On￿ there is a legal or constructive obligation lo transfer economic
benefit lo a third party, 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 classified by
activity.
Page 8

THE BKL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles Icontlnuedl
2.4 Expenditure {continued)
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
Grants payable are charged in the year when the offer is made except in those cases where the
offer is conditional, such grants being recognised as expenditure when the conditions allaching are
fulfilled.
All expenditure is inclusive of irrecoverable VAT.
2.5 Interest recelvable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charity., this is normally upon notification of the interest paid or payable by the
institution with whom the funds are deposited.
2.6 Debtors
Trade and other debtors are recognised al the settlement amount after any trade discount offered.
2.7 Cash at bank and In hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar
account.
2.8 Llabllltles and provlslons
Liabilities are recognised when there is an obligation al the Balan￿ sheet date as a result of a past
event, il is probable that a transfer of economic benefit will be required in selllemenl, and the
amount of the settlement can be estimated reliably.
Liabilities are recognised al the amount that the Charity anticipates it will pay to settle the debt or the
amount it has re￿iVed as advanced payments for the goods or setvices it musl provide.
2.9 Fund accountlng
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Investment income, gains and losses are allocated to the appropriate fund.
Page 9

THE BKL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Income from donatlons and legacles
Unrestricted
funds
2024
Total
funds
2024
Donations
36,939
36.939
Unrestricted
funds
2023
Total
funds
2023
Donations
65,323
65,323
Donations tolalling £35,37412023'. £63,795) were received from Berg Kaprow Lewis LLP
In addition £1.50012023'. £1,000) relates to donated services by Berg Kaprow Lewis LLP for the
preparation of the accounts.
Analysis of grants
Grants to
Institutions
2024
Total
funds
2024
Grants, Supporting good causes
53,490
53.490
Grants lo
Institutions
2023
Total
funds
2023
Grants, Supporting good causes
57, 900
57,900
Page 10

THE BKL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Analysls of grants Icontlnuedl
The Charity has made the following material grants to institutions during the year..
2024
2023
Name of institution
Age UK Barnel
Bamel Mencap
Chipping Barnet Foodbank
Homeless Action in Barnel
st Joseph's Hospice Hackney
City Year UK
Live Unlimited
Mind In Enfield and Barnet
Rephael House
Restart Lives
Say it Loud Club
Together in Barnet
Jus14children
5.000
5,000
9,000
5.000
3.000
5,000
5,000
5,000
5,400
5.000
3.000
3,000
5,000
5.000
4,320
1,000
5,000
7,320
Change Please Foundation
The Panalhlon Foundation Limited
3,000
1.500
Fitness Without Boundaries
2,000
5,000
2,000
s,000
5,000
SOS Africa
Inkluder CIC
Red Crescent
Hatzola
51,640
57.900
Other grants to institutions < £1,000
1,850
53,490
57.900
Page11

THE BKL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Analysls of Grants
2024
2023
Social
Healthcare
26,670
16,820
10,000
45,400
12,500
Education
53,490
57.900
Anatysls of expendlture by actlvltles
Grant
funding of
activities
2024
Support
Costs
2024
Total
funds
2024
Supporting good causes
53.490
3,828
57,318
Grant
funding ol
activities
2023
Support
costs
2023
Total
funds
2023
Supporting good eauses
57.900
3, 868
61,768
Page 12

THE BKL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Analysls of expendlture by actlvltles Icontlnuedl
Analysls of support costs
Supportlng
good
causes
2024
Total
funds
2024
Accountancy fee
Independent Examination fee
Bank charges
1,500
2,220
108
1,500
2,220
108
3,828
3,828
Supporting
good Gauses
2023
Total
funds
2023
Accountancy fee
Independent Examination fee
Bank charges
1,000
2, 760
108
1,000
2, 760
108
3.868
3,868
Independent examinerf$ remuneration
2024
2023
Fees payable lo the Charity's independent examiner for the independent
examination of the Charity's annual accounts
2,220
2,500
Trustees. remuneration and expenses
During the year, no Trustees re￿iVed any remuneration or other benefits {2023- £NIL).
During the year ended 31 March 2024, no Trustee expenses have been incurred (2023- £NIL).
Page 13

THE BKL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Staff costs
There were no employees during the period or the prior year.
Debtors
2024
2023
Due within one year
Prepayments and accrued income
35,374
41,959
35,374
41,959
Included within accrued income are amounts owed by Berg Kaprow Lewis LLP.
10. Creditors: Amounts falling due within one year
2024
2023
Other creditors
Accruals and deferred income
2,000
5,220
3,660
7,220
3,660
Page 14

THE BKL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
11. Statement of funds
Statement of funds - current year
Balance at
31 March
2024
Balance at 1
Aprll 2023
Income Expendlture
Unrestricted funds
General Funds - all funds
75,369
36,940
157,3181
54.991
statomont of funds - prior year
Balance at
31 Ma￿h
2023
Balance at
l Apnl 2022
Incon7e Expenditure
Unrestrlcted funds
General Funds - all funds
71.813
65,324
(61, 768)
75,369
12. Analysls of net assets between funds
Anatysls of net assets between funds - current perlod
Unrestricted
funds
2024
Total
funds
2024
Current assets
62,211
17,2201
62,211
{7,220
Creditors due within one year
Total
54,991
54.991
Page 15

THE BKL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
12. Analysls of net assets between funds {contlnuedl
Analysls of net assets between funds - prlor perlod
Unreslricled
funds
2023
Total
funds
2023
Current assets
Creditors due within one year
79, 029
(3, 660)
79,029
{3,660)
Totsl
75,369
75.369
13. Related party transactlons
The BKL Foundation was estsblished to receive donations from Berg Kaprow Lewis LLP, in order to
make grants to charitable organisations. Two of the trustees of the BKL Foundation were connected with
two of the members of Berg Kaprow Lewis LLP throughout the year. All other Trustees are employees of
Berg Kaprow Lewis LLP. The BKL Foundation received £35,374 12023". £63,795) from Berg Kaprow
Lewis LLP in the year, with £35,374 12023.. £41,959) within accrued income owed from the same
organisation.
Page 16