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 2025

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 2025
Trustees
Tyler Jeffs {resigned 4 April 20251
EIiz8belh Barrow, Chalf
Rozelka Remak
Sarah Gillham
lan Saunderson
Simon Eaton
Debra Morris
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
Hillier Hopkins LLP
Radius House
51 Clarendon Road
Watford
Herts
WD17 1HP
Page 1

THE BKL FOUNDATION
IA company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report together with the financial statements of the Charity for the 1 April
2024 10 31 March 2025. 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 an estimated 1'/o 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 totsl of 6 grants across 6 registered charities lotalling
£15,000. 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 at the end of the year of £66,486 IAS restated 2024.. £49,9911.These
reseNes 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
reseNes are required, as grants are only made when there are available funds, and the charity does not have
any liabilities to make grants.
Page 2

THE BKL FOUNDATION
IA company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
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 £35,671 12024.. £36,940), comprising £33,67012024.' £36,939) of
donations and legacies, £2,000 12024.. £1,500) of donated accountsncy services and £1 12024.. £11 of
investment income. Expenditure lotalled £19,176 12024.. £62,318), consisting of £15,000 12024.. £58,490) on
grants, and £4,176 12024.. £3,8281 on support costs. All income and expenditure for both 2025 and 2024 was
unrestricted. Funds carried fomard tolalled £66,48612024.' £49,991), 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.
Page 3

THE BKL FOUNDATION
IA company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
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 Iunited Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial ststemenls for each financial . 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 stale of affairs of the Charity and of its incoming resources and application of resources, including its
income and expenditure, for that period. In preparing these financial stalemenls, 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.,
slate whether applicable UK Accounting Standards {FRS 1021 have been followed, 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.
Approved by order of the members of the board of Trustees and signed on their behalf by..
Simon Eaton
Trustee
Dale. 2311212025
Page 4

THE BKL FOUNDATION
IA company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
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
2025.
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.. 2311212025
Louise Cherry ACA
Hillier Hopkins LLP
Radius House
51 Clarendon Road
Walford
Herts
WD17 1HP
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 2025
As Trstaled
Total
funds
2024
Unrestricted
funds
2025
Total
funds
2025
Note
Income from:
Donations and legacies
Investments
35.670
35.670
36,939
Total income
35,671
35,671
36.940
Expenditure on:
Charitable activities
19.176
19.176
62,318
Total expenditure
19,176
19,176
62,318
Net movement in funds
16.495
16.495
(25,378)
Reconciliation of funds..
Totsl funds brought forward
Nel movement in funds
49.991
16,495
49.991
16,495
75,369
(25,318)
Total funds carried forward
66.486
66.486
49,991
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 2025
As restated
2024
2025
Note
Current assets
Debtors
Cash al bank and in hand
67.399
3.407
35,374
26,837
70,806
62,211
Current liabilities
Creditors.. amounts falling due within one
year
Total net assets
10
{4.320)
(12,220)
66,486
49,991
Charity funds
Unrestricted funds
12
66,486
49,991
Total funds
66,486
49,991
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
accounting records and preparation of financial statements.
The financial statements have been prepared in accordan￿ 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..
Simon Eaton
Trustee
Dale.. 2311212025
The notes on pages 8 10 16 form part of these financial slalemenls.
Page 7

THE BKL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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 source of expenditure being grants made lo
institutions which can be made at the discretion of the Trustees. Furthermore, the charity had
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 2025
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 2025
Income from donatlons and legacles
Unrestricted
funds
2025
Total
funds
2025
Donations
35,670
35.670
Unrestricted
funds
2024
Total
funds
2024
Donations
36, 939
36,939
Donations tolalling £32,02512024.. £35,374) were received from Berg Kaprow Lewis LLP
Staff donations tolalling £1,645 1£2024. £651 were received from Berg Krapow Lewis LLP staff for
purchase of old laptops.
In addition £2.00012024.. £1,500) relates to donated services by Berg Kaprow Lewis LLP for the
preparation of the accounts.
Analysis of grants
Grants to
Institutions
2025
Total
funds
2025
Grants, Supporting good causes
15,000
15.000
As restated As ￿stated
Grants lo
Total
Institutions
funds
2024
2024
Grants, Supporting good causes
58,490
58,490
Page 10

THE BKL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysls of grants Icontlnuedl
The Charity has made the following material grants to institutions during the year..
As restated
2024
2025
Name of institution
Our Lady of Lords School
Bamel Mencap
Chipping Barnet Foodbank
Homeless Action in Bamel
BRACE - Alzheimers Research
City Year UK
Harrow MS Thempy Centre
Paths Through Change
Rephael House
Sunday Assembly
Say it Loud Club
Jus14children
Change Please Foundation
Fitness Without Boundaries
SOS Africa
Inkluder CIC
Red Crescent
Hatzola
1,000
5,000
5,000
5.000
3,000
1,000
5,000
3,000
2,000
4,320
5,000
1,000
5.000
7.320
2,000
5,000
2.000
5.000
5,000
15,000
56,640
other grants lo institutions < £1,000
1.850
15,000
58,490
Page11

THE BKL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysls of Grants
As restated
2024
2025
Social
Healthcare
10,000
4,000
1,000
31,670
16,820
10,000
Education
15,000
58.490
Anatysls of expendlture by actlvltles
Grant
funding of
activities
2025
Support
costs
2025
Total
funds
2025
Supporting good causes
15,000
4,176
19,176
As restated
Grant
funding ol
activities
2024
As restated
Total
funds
2024
Support
costs
2024
Supporting good eauses
58.490
3, 828
62,318
Page 12

THE BKL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysls of expendlture by actlvltles Icontlnuedl
Analysls of support costs
Supportlng
good
causes
2025
Total
funds
2025
Accountancy fee
Independent Examination fee
Bank charges
2,000
2,100
76
2,000
2,100
76
4,176
4,176
Supporting
good Gauses
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
Independent examinerf$ remuneration
2025
2024
Fees payable lo the Charity's independent examiner for the independent
examination of the Charity's annual accounts
2,100
2,220
Trustees. remuneration and expenses
During the year, no Trustees re￿iVed any remuneration or other benefits {2024- £NIL).
During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL).
Page 13

THE BKL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Staff costs
There were no employees during the period or the prior year.
Debtors
2025
2024
Due within one year
Prepayments and accrued income
67,399
35,374
67,399
35,374
Included within accrued income are amounts owed by Berg Kaprow Lewis LLP.
10. Creditors: Amounts falling due within one year
As Trstaled
2024
2025
Other creditors
Accruals and deferred income
2.000
10,220
4,320
4,320
12,220
11.
Prior year adjustments
During the Cur￿n1 year, the Iruslees reviewed the treatment of 8 £5,000 grant pledged in the prior year.
They Concluded that recognising this amount as a creditor 8t 31 March 2024 provides a more faithful
presentation of the charity's intentions and obligations 8t that time. In accordance with the Charities
SORP IFRS 1021, the prior year fIgU￿S have the￿fore been restated to include this liability-
The effect of this adjustment is that creditors a131 March 2024 have increased by £5,000, unrestricted
funds at that date have reduced by £5,000, and expenditure of don8tions made in the Statement of
Financial Activities for the prior year has increased by £5,000. This adjustment has no impact on the
current yearfs surplus other than the restatement of opening reserves.
Page 14

THE BKL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
12. Statement of funds
Statement of funds - current year
As restated
Balance at 1
Aprll 2024
Balance at
31 March
2025
Income Expendlture
Unrestricted funds
General Funds - all funds
49,991
35,671
119,1761
66.486
statomont of funds - prior year
As ￿stated
Balance at
31 Ma￿h
2024
Balance at
l Apnl 2023
As ￿stated
Income Expenditure
Unrestrlcted funds
General Funds - all funds
75,369
36,940
(62,318)
49,991
13. Analysls of net assets between funds
Anatysls of net assets between funds - current year
Unrestrieted
funds
2025
Total
funds
2025
Current assets
70,806
14,3201
70,806
{4,320
Creditors due within one year
Total
66,486
66.486
Page 15

THE BKL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
13. Analysls of net assets between funds {contlnuedl
Analysls of net assets between funds - prlor year
As Trstaled As restated
Unreslricled
Total
funds
funds
2024
2024
Current assets
Creditors due within one year
62,211
(12,220)
62,211
(12,220)
Totsl
49,991
49.991
14. Related party transactlons
The BKL Foundation was established 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 £32,025 12024". £35,374) from Berg Kaprow
Lewis LLP in the year, with £32,025 12024.. £35,374) within accrued income owed from the same
organisation.
Page 16