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2025-03-31-accounts

Charity registration number: 1189428

Together Charitable Foundation

Annual Report and Financial Statements

for the period from 1 May 2024 to 31 March 2025

Together Charitable Foundation

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 5
Independent Auditors' Report 6 to 8
Statement of Financial Activities 9
Balance Sheet 10
Cash Flow Statement 11
Notes to the Financial Statements 12 to 17

Together Charitable Foundation

Reference and Administrative Details

Trustees Mr G Price Mrs M A Price Mrs Y Patel Charity Registration Number 1189428 Principal Office 24 Epworth Street London EC2A 4DL Auditor KM 1st Floor, Block C The Wharf Manchester Road Burnley Lancashire BB11 1JG

Page 1

Together Charitable Foundation

Trustees' Report

The trustees present the annual report together with the financial statements and auditors' report of the charity for the period ended 31 March 2025.

Objectives and activities

Objects of the charity and what we are set up to do

The objects of the charity as per the constitution are such exclusively charitable purposes for the public benefit as the trustees may from time to time see fit.

TCF has been established to enable mass affluent clients of financial planners and wealth managers to give effectively to charity through establishing their own Donor Advised Funds (DAFs). A DAF is a very cost-effective way for an individual or corporate entity to have their own charitable trust without the expense of setting up their own charity and ongoing regulatory costs. We give grants only to registered charities.

Objectives, strategies and activities

The progress with adding custodians has been slow but has continued. We have worked with a financial planning and philanthropy lobby group created by Pro Bono Economics to assist in the production of educational material for the financial planning population.

We have been further engaging with financial planners around the benefits of our DAF, helping them discuss philanthropy with their clients.

A significant new DAF has been started in the year amounting to in excess of £1.6m. Further payments will be received in due course as the estate is finalised although due to its complexities no estimate can be made accurately.

A number of grants have been facilitated for donors amounting to £16,326 of which £11,000 was accrued at the previous accounting date:

The Welfare Association £500 Al Quds Foundation £500 University of Plymouth £10,500 Oracle Head & Neck Cancer UK £2013 Rainbow Trust Children's Charity £2013 International Medical Eduvation £800.

The trustees are pleased with progress in the year.

Fundraising disclosures

We are not a fundraising charity. At a client's request to link their account to a fundraising platform, the trustees, after taking legal advice agreed, and this particular client used JustGiving. Since then, we have signed an agreement for all clients to use Enthuse.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Page 2

Together Charitable Foundation

Trustees' Report (continued)

Grant making policies

  1. All grant-making activity is subject to availability of funds and is entirely at the Trustees' discretion.

  2. All grant-making decisions will be made by the Trustees. Donors recommend grants to the Trustees for approval.

2.1 Where grant recommendations have been received from donors, these are not binding on the Trustees; the Trustees will in each case make their own assessment of the suitability of the charity in question and will in all cases exercise their own discretion as to whether to make the grant that has been proposed.

2.2 Grants will only be made to charities that have been registered with (or that are exempt or excepted from registration with) the Charity Commission for England and Wales, the Office of the Scottish Charity Regulator, or the Charity Commission for Northern Ireland..

  1. Grant-making procedures.

  2. 3.1 The Trustees have discretion to award grants at any time to any Registered Charity that will use the grant money for charitable purposes.

  3. 3.2 The usual grant-making procedure will be as follows:

  4. 3.2.1 Where grants are considered by the Trustees, they may consider such material as is considered necessary to enable them to make an informed decision;

  5. 3.2.2 The Trustees will carry out appropriate due diligence on all proposed grant recipients which may include a review of the organisation's annual report and accounts;

3.2.3 The Trustees will ensure that grants are used for exclusively charitable purposes, in furtherance of the Objects and for the public benefit;

3.2.4 The Trustees will apply such terms and conditions to each grant as they consider appropriate and, where a grant is made for a specific purpose, the terms and conditions may stipulate that funding is to be held as a restricted fund;

3.2.5 Grants will be appropriately documented, whether in the form of a letter to the recipient setting out the basis on which the grant is being made and the purposes for which it may be used or, in the case of more substantial or complex grants, a formal grant agreement.

Financial review

Until the closing weeks of the year the activity of the charity was minimal until a DAF was set up with a substantial legacy. There is further income to be received into this, the amounts which cannot be quantified.

The charity has no employees. One of the fund managers that provides investment services to TCF also provided administration time at no charge to TCF. This amounts to approximately £6,000.

Policy on reserves

The charity's operating costs are minimal and are funded by donatios and fees.At this stage in the charity's development no formal reserves policy has been prepared, althoiugh planned for the coming year.

Restricted funds are Donor Advised funds with activity on each made according to the donor's wishes.

Funds in deficit

The general fund is in deficit - amounting to £3,533. General fund income is provided by a small number of donors, administration charges for setting up new DAFs and investment income from the restricted funds as required.

Page 3

Together Charitable Foundation

Trustees' Report (continued)

Investment policy and objectives

The charity itself will develop a policy alongside its reserves policies in the coming year. DAF accounts are invested in accordance with donors' wishes and in compliance with HMRC guidance for charities.

Structure, governance and management

Governing document

The charity is a Foundation Charitable Incorporated Organisation governed by its constitution dated 11th May 2020.

Recruitment and appointment of trustees

New trustees are appointed by existing trustees as the need arises. The constitution requires a minimum of three trustees.

Caron Bradshaw resigned as a trustee on 10th March 2025. Maliya Price was appointed as a trustee on 1st October 2025.

Major risks and management of those risks

  1. Lack of take-up from the financial planning industry to use TCF so no clients. We are in discussions with several financial firms.

  2. Grants being given to a registered charity and the Charity does not use the funds. We have introduced a control and check system.

Page 4

Together Charitable Foundation

Trustees' Report (continued)

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Disclosure of information to auditor

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

The annual report was approved by the trustees of the charity on 16 January 2026 and signed on its behalf by:

......................................... Mr G Price Trustee

Page 5

Together Charitable Foundation

Independent Auditor's Report to the Members of Together Charitable Foundation

Opinion

We have audited the financial statements of Together Charitable Foundation (the 'charity') for the period from 1 May 2024 to 31 March 2025, which comprise the Statement of Financial Activities, Balance Sheet, Cash Flow Statement, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Page 6

Together Charitable Foundation

Independent Auditor's Report to the Members of Together Charitable Foundation (continued)

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters where the Charities (Accounts and Report) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities (set out on page 5), the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor Responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below.

Our approach to identifying and assessing the risks of material misstatement respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

Page 7

Together Charitable Foundation

Independent Auditor's Report to the Members of Together Charitable Foundation (continued)

We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of noncompliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charity trustees, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the trustees those matters we are required to state to trustees in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

......................................

KM, Statutory Auditor

1st Floor, Block C The Wharf Manchester Road Burnley Lancashire BB11 1JG

16 January 2026

Page 8

Together Charitable Foundation

Statement of Financial Activities for the Period from 1 May 2024 to 31 March 2025

Note
Income from:
Donations
2
Other income
3
Total income
Expenditure on:
Charitable activities
Total expenditure
Gains/losses on investment assets
Net (expenditure)/income
Gross transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
12
Unrestricted
funds
£
3,783
498
4,281
(9,047)
(9,047)
-
(4,766)
1,379
(3,387)
(146)
(3,533)
Restricted
funds
£
1,687,991
-
1,687,991
(5,326)
(5,326)
4,832
1,687,497
(1,379)
1,686,118
159,252
1,845,370
Total
2025
£
1,691,774
498
1,692,272
(14,373)
(14,373)
4,832
1,682,731
-
1,682,731
159,106
1,841,837
Unrestricted
funds
£
7,750
598
8,348
(9,930)
(9,930)
-
(1,582)
595
(987)
841
(146)
Restricted
funds
£
83,864
-
83,864
(17,503)
(17,503)
7,048
73,409
(595)
72,814
86,438
159,252
Total
2024
£
91,614
598
92,212
(27,433)
(27,433)
7,048
71,827
-
71,827
87,279
159,106

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 12.

The notes on pages 12 to 17 form an integral part of these financial statements. Page 9

Together Charitable Foundation

(Registration number: 1189428) Balance Sheet as at 31 March 2025

Note
Fixed assets
Investments
10
Current assets
Cash at bank and in hand
Creditors: Amounts falling due within one year
11
Net current liabilities
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
12
2025
£
1,845,335
1,464
(4,962)
(3,498)
1,841,837
1,845,370
(3,533)
1,841,837
2024
£
159,252
12,054
(12,200)
(146)
159,106
159,252
(146)
159,106

The financial statements on pages 9 to 17 were approved by the trustees, and authorised for issue on 16 January 2026 and signed on their behalf by:

......................................... Mr G Price Trustee

The notes on pages 12 to 17 form an integral part of these financial statements. Page 10

Together Charitable Foundation

Cash Flow Statement for the Period from 1 May 2024 to 31 March 2025

Note
Cash flows from operating activities
Net cash income
Adjustments to cash flows from non-cash items
(Gains)/losses on investments
Working capital adjustments
(Decrease)/increase in creditors
11
Net cash flows from operating activities
Cash flows from investing activities
Purchase of investments
10
Sale of investments
Net cash flows from investing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at 1 May
Cash and cash equivalents at 31 March
2025
£
1,682,731
(4,832)
1,677,899
(7,238)
1,670,661
(1,686,964)
5,713
(1,681,251)
(10,590)
12,054
1,464
2024
£
71,827
(7,048)
64,779
12,200
76,979
(72,439)
6,685
(65,754)
11,225
829
12,054

All of the cash flows are derived from continuing operations during the above two periods.

The notes on pages 12 to 17 form an integral part of these financial statements. Page 11

Together Charitable Foundation

Notes to the Financial Statements for the Period from 1 May 2024 to 31 March 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Together Charitable Foundation meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Previously the charity was eligible to prepare accounts on the Receipts and Payments basis. As the charity is no longer eligible the previous year figures have been restated using the accruals basis.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Page 12

Together Charitable Foundation

Notes to the Financial Statements for the Period from 1 May 2024 to 31 March 2025 (continued)

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Fixed asset investments

Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the period, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.

Unrealised gains and losses represent the movement in market values during the period and are credited or charged to the Statement of Financial Activities based on the market value at the period end.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

2 Income from donations

Donations, including attributable
Gift Aid
Unrestricted
funds
General
£
3,783
3,783
Restricted
funds
£
1,687,991
1,687,991
Total
2025
£
1,691,774
1,691,774
Total
2024
£
91,614
91,614

Page 13

Together Charitable Foundation

Notes to the Financial Statements for the Period from 1 May 2024 to 31 March 2025 (continued)

3 Other income

Other income
4
Expenditure on charitable activities
Unrestricted
funds
Note
General
£
Charitable activities
4,247
Grant funding of
activities
-
Governance costs
5
4,800
9,047
Unrestricted
funds
General
£
498
Restricted
funds
£
-
5,326
-
5,326
Total
2025
£
498
Total
2025
£
4,247
5,326
4,800
14,373
Total
2024
£
598
Total
2024
£
8,730
17,503
1,200
27,433

5 Analysis of governance and support costs

Governance costs

Audit fees
Audit of the financial statements
Independent examiner fees
Examination of the financial statements
Unrestricted
funds
General
£
4,800
-
4,800
Total
2025
£
4,800
-
4,800
Total
2024
£
-
1,200
1,200

6 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

Page 14

Together Charitable Foundation

Notes to the Financial Statements for the Period from 1 May 2024 to 31 March 2025 (continued)

7 Independent examiner's remuneration

Examination of the financial statements
8
Auditors' remuneration
Audit of the financial statements
2025
£
-
2025
£
4,800
2024
£
1,200
2024
£
-

9 Taxation

The charity is a registered charity and is therefore exempt from taxation.

10 Fixed asset investments

10 Fixed asset investments
Other investments
Other investments
Cost or Valuation
At 1 May 2024
Revaluation
Additions
Disposals
At 31 March 2025
Net book value
At 31 March 2025
At 30 April 2024
2025
£
1,845,335
Listed
investments
£
159,252
4,832
1,686,964
(5,713)
1,845,335
1,845,335
159,252
2024
£
159,252
Total
£
159,252
4,832
1,686,964
(5,713)
1,845,335
1,845,335
159,252

Page 15

Together Charitable Foundation

Notes to the Financial Statements for the Period from 1 May 2024 to 31 March 2025 (continued)

11 Creditors: amounts falling due within one year

Other creditors
Accruals
12 Funds
Unrestricted funds
General Funds
Restricted funds
Donor Advised Funds
Total funds
Unrestricted funds
General Funds
Restricted funds
Donor Advised Funds
Total funds
Balance at
1 May
2024
£
(146)
159,252
159,106
Balance at
1 May
2023
£
841
86,438
87,279
Incoming
resources
£
4,281
1,687,991
1,692,272
Incoming
resources
£
8,348
83,864
92,212
Resources
expended
£
(9,047)
(5,326)
(14,373)
Resources
expended
£
(9,930)
(17,503)
(27,433)
2025
£
162
4,800
4,962
Transfers
£
Other
recognised
gains/(losses)
£
1,379
-
(1,379)
4,832
-
4,832
Transfers
£
Other
recognised
gains/(losses)
£
595
-
(595)
7,048
-
7,048
2024
£
11,000
1,200
12,200
Balance at
31 March
2025
£
(3,533)
1,845,370
1,841,837
Balance at
30 April
2024
£
(146)
159,252
159,106

Page 16

Together Charitable Foundation

Notes to the Financial Statements for the Period from 1 May 2024 to 31 March 2025 (continued)

13 Analysis of net assets between funds

Fixed asset investments
Current assets
Current liabilities
Total net assets
Fixed asset investments
Current assets
Current liabilities
Total net assets
Unrestricted
funds
General
£
-
1,429
(4,800)
(3,371)
Unrestricted
funds
General
£
1
1,054
(1,200)
(145)
Restricted
funds
£
1,845,335
35
(162)
1,845,208
Restricted
funds
£
159,251
11,000
(11,000)
159,251
Total funds at
31 March
2025
£
1,845,335
1,464
(4,962)
1,841,837
Total funds at
30 April
2024
£
159,252
12,054
(12,200)
159,106

14 Related party transactions

There were no related party transactions in the period.

Page 17