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2025-01-31-accounts

REGISTERED COMPANY NUMBER: CE027556 (England and Wales) REGISTERED CHARITY NUMBER: 1197049

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

SALOMAN FOUNDATION

Brindley Millen Limited Statutory Auditors 167 Turners Hill Cheshunt Hertfordshire EN8 9BH

SALOMAN FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 JANUARY 2025

Page
Report of the Trustees 1 to 4
Report of the Independent Auditors 5 to 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Cash Flow Statement 11
Notes to the Cash Flow Statement 12
Notes to the Financial Statements 13 to 18
Detailed Statement of Financial Activities 19

SALOMAN FOUNDATION

REPORT OF THE TRUSTEES for the Year Ended 31 JANUARY 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 January 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

Saloman Foundation is a grant making charity, for general charitable purposes, that seeks to award grants to organisations, specifically other charities or voluntary bodies for the advancement of charitable purposes. The funding priorities of Saloman Foundation include relieving poverty and financial hardship, and the advancement of health, including both physical and mental well being.

Saloman Foundation is focused, inter alia, on assisting other UK based charities supporting those suffering from cancer or physical disabilities, charities carrying out research into the prevention and treatment of cancer, charities assisting disadvantaged children and teenagers, and charities assisting those suffering from emotional or psychological trauma. Where appropriate, it also seeks to help smaller charities where its donation will make a real difference.

Public benefit

The trustees are aware of the Charity Commission's guidance on public benefit reporting as set out in Section 4 of the Charities Act 2011. The trustees believe that the charity will achieve a public benefit through the above stated objectives.

Grantmaking

The charity's policy is to act in accordance with its constitution which enables grants and donations to be made from both income and capital. Saloman Foundation seek initiatives and projects which support : the young, the sick , the disadvantaged, and those suffering from emotional or psychological trauma. Trustee meetings to determine grant activity are held at least biannually.

It favours UK based charities registered with the Charities Commission operating in medical research, support for those suffering from trauma, and Jewish organisations (but not at the exclusion of others). Saloman Foundation is open to grant applications from both established larger organisations and from smaller newly established charities.

STRATEGIC REPORT

Achievement and performance

Saloman Foundation made it's first grants in the year ending supporting 13 UK based registered charities in line with Saloman Foundation's objectives and grant making policy.

Financial review

Reserves policy

Saloman Foundation intend to apply income by the award of grants in pursuit of it's charitable objectives, whilst maintaining capital reserves for more significant medium term projects, and to generate income in future years. At the balance sheet date net cash balances amounted to £3,573,684.

Going concern

After making appropriate enquiries, the directors have a reasonable expectation that the charity has sufficient resources to continue operations for the foreseeable future. For this reason the going concern basis is adopted in preparing the financial statements.

Page 1

SALOMAN FOUNDATION

REPORT OF THE TRUSTEES for the Year Ended 31 JANUARY 2025

STRATEGIC REPORT

Principal risks and uncertainties

The principal risks identified are financial in terms of the risk of fundraising approaches and cybercrime.

To safeguard against this, the charity incorporates a series of financial controls - including maximum limits on transfers from bank accounts, requirement for submission of receipts and explanations for any expenses, auditing of accounts, review of partner project accounts, and other well established financial and governance practices. The charity carries out financial and general due diligence on all partner organisations and prospective grant recipient organisations. The majority of grants made by Saloman Foundation are made under a grant offer letter with strict terms obligating the grant recipient organisation to account for the use of the money and to demonstrate both in their accounts and in the outcomes that the money was used in line with the budget.

Future plans

Saloman Foundation is focused on establishing an investment portfolio to support its ongoing grant making activity, particularly in relation to supporting the young, the sick, the disadvantaged, and those suffering from emotional or psychological trauma. The charity seeks to maximise the impact of its grant making activity whilst expending interest or investment revenue received during the accounting period.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

New trustees are appointed for a period of 5 years. The power of appointing a new trustee or trustees hereof shall be vested in a majority in number of trustees. The charity will make available to any new charity trustee, a copy of its current constitution, a copy of its latest Trustee's annual report and statement of accounts, and copies of all relevant policies.

Key Management Remuneration

The Trustees are considered the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. All trustees give their time freely and no trustee received remuneration during the year.

Risk Management

The trustees regularly undertake a review of the major risks to which the charity is exposed. In so doing, the charity has incorporated a series of financial controls, including limits on transfers from bank accounts, regular review of bank statements, review of partner accounts, and comprehensive background due diligence on organisations before grants or donations are offered.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

CE027556 (England and Wales)

Registered Charity number

1197049

Registered office

29 Etchingham Park Road Finchley London N3 2DU

Trustees

P N Neumann Chair M L Sherman Ms S Cao

Page 2

SALOMAN FOUNDATION

REPORT OF THE TRUSTEES for the Year Ended 31 JANUARY 2025

REFERENCE AND ADMINISTRATIVE DETAILS Company Secretary

P N Neumann

Auditors

Brindley Millen Limited Statutory Auditors 167 Turners Hill Cheshunt Hertfordshire EN8 9BH

Bankers

Natwest 250 Bishopsgate London EC2M 4AA

STREAMLINED ENERGY AND CARBON REPORTING

The Charity's energy consumption was under 40,000 kWh and so is exempt from any reporting requirement.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Saloman Foundation for the purposes of company law) are responsible for preparing the Report of the Trustees 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 statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

AUDITORS

The auditors, Brindley Millen Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Page 3

SALOMAN FOUNDATION

REPORT OF THE TRUSTEES for the Year Ended 31 JANUARY 2025

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by: 04/11/2025

P N Neumann

..........................................................................P N Neumann (Apr 11, 2025 21:32 GMT+8) P N Neumann - Trustee

Page 4

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF SALOMAN FOUNDATION

Opinion

We have audited the financial statements of Saloman Foundation (the 'charitable company') for the year ended 31 January 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the 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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are 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 Report of the Independent Auditors 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 this gives rise to a material misstatement in the financial statements themselves. 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.

Matters on which we are required to report by exception

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

Page 5

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF SALOMAN FOUNDATION

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 charitable company'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 charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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 a Report of the Independent Auditors 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks that are applicable to the charity and determined that the most significant are those covered by the Statement of Recommended Practice for Charities (SORP 2019) and the Charities Act 2011. We assessed the risk of material misstatement in respect of fraud by making enquiries of management and trustees and by testing the implementation of accounting controls in place.

Based on the results of our risk assessment we designed our audit procedures to identify non-compliance with such laws and regulations identified above by making enquiries with key personnel and reviewing relevant documentation such as minutes of Trustee meetings and correspondence with regulatory bodies. We also considered, and tested for, the possibility of unauthorised payments to related parties.

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 Report of the Independent Auditors.

Other matters which we are required to address

As this is the first year that an Audit has been required, it should be noted that the prior year comparatives are unaudited.

Page 6

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF SALOMAN FOUNDATION

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them 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 charitable company and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Brindley Millen Limited Statutory Auditors Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 167 Turners Hill

Cheshunt Hertfordshire EN8 9BH

04/11/2025 Date: .............................................

Page 7

SALOMAN FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 JANUARY 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Investment income
3
Total
EXPENDITURE ON
Charitable activities
4
Grants issued
Other
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
31.1.25
Unrestricted
fund
£
2,967,714
59,425
3,027,139
51,015
600
51,615
2,975,524
609,067
3,584,591
31.1.24
Total
funds
£
608,220
1,267
609,487
-
300
300
609,187
(120)
609,067

The notes form part of these financial statements

Page 8

SALOMAN FOUNDATION

BALANCE SHEET 31 JANUARY 2025

Notes
CURRENT ASSETS
Debtors
10
Cash at bank
CREDITORS
Amounts falling due within one year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
12
Unrestricted funds
TOTAL FUNDS
31.1.25
Unrestricted
fund
£
11,507
3,573,684
3,585,191
(600)
3,584,591
3,584,591
3,584,591
3,584,591
3,584,591
31.1.24
Total
funds
£
-
609,368
609,368
(301)
609,067
609,067
609,067
609,067
609,067

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements.

The trustees acknowledge their responsibilities for

These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011.

04/11/2025 The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

P N Neumann

P N Neumann (Apr 11, 2025 21:32 GMT+8)

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

The notes form part of these financial statements

continued...

Page 9

SALOMAN FOUNDATION

BALANCE SHEET - continued 31 JANUARY 2025

P N Neumann - Trustee

The notes form part of these financial statements

Page 10

SALOMAN FOUNDATION

CASH FLOW STATEMENT for the Year Ended 31 JANUARY 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
Cash and cash equivalents at the end of the
reporting period
31.1.25
£
2,904,891
2,904,891
59,425
59,425
2,964,316
609,368
3,573,684
31.1.24
£
608,001
608,001
1,267
1,267
609,268
100
609,368

The notes form part of these financial statements

Page 11

SALOMAN FOUNDATION

NOTES TO THE CASH FLOW STATEMENT for the Year Ended 31 JANUARY 2025

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the Statement of Financial
Activities)
Adjustments for:
Interest received
Increase in debtors
Increase in creditors
Net cash provided by operations
31.1.25
£
2,975,524
(59,425)
(11,507)
299
2,904,891
31.1.24
£
609,187
(1,267)
-
81
608,001

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash
Cash at bank
Total
At 1.2.24
£
609,368
609,368
609,368
Cash flow
£
2,964,316
2,964,316
2,964,316
At 31.1.25
£
3,573,684
3,573,684
3,573,684

The notes form part of these financial statements

Page 12

SALOMAN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 JANUARY 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. 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 corporation 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.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.

2. DONATIONS AND LEGACIES

Donations
Legacies
31.1.25
£
-
2,967,714
2,967,714
31.1.24
£
220
608,000
608,220

continued...

Page 13

SALOMAN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 JANUARY 2025

3. INVESTMENT INCOME
31.1.25 31.1.24
£ £
Deposit account interest 59,425 1,267
4. CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities Support
(see note costs (see
5) note 6) Totals
£ £ £
Grants issued 51,000 15 51,015
5. GRANTS PAYABLE
31.1.25 31.1.24
£ £
Grants issued 51,000 -
In year, Grants totalling £51,000 were made to UK based Institutions (2024: Nil).
6. SUPPORT COSTS
Governance
Management costs Totals
£ £ £
Other resources expended - 600 600
Grants issued 15 - 15
15 600 615
7. AUDITORS' REMUNERATION
31.1.25 31.1.24
£ £
Fees payable to the charity's auditors for the audit of the charity's financial
statements 600 -

continued...

Page 14

SALOMAN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 JANUARY 2025

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 January 2025 nor for the year ended 31 January 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 January 2025 nor for the year ended 31 January 2024.

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 608,220
Investment income 1,267
Total 609,487
EXPENDITURE ON
Other 300
NET INCOME 609,187
RECONCILIATION OF FUNDS
Total funds brought forward (120)
TOTAL FUNDS CARRIED FORWARD 609,067
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£ £
Other debtors 11,507 -

Page 15

continued...

SALOMAN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 JANUARY 2025

11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accrued expenses
12.
MOVEMENT IN FUNDS
At 1.2.24
£
Unrestricted funds
General fund
609,067
TOTAL FUNDS
609,067
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
3,027,139
TOTAL FUNDS
3,027,139
Comparatives for movement in funds
At 1.2.23
£
Unrestricted funds
General fund
(120)
TOTAL FUNDS
(120)
31.1.25
£
-
600
600
Net
movement
in funds
£
2,975,524
2,975,524
Resources
expended
£
(51,615)
(51,615)
Net
movement
in funds
£
609,187
609,187
31.1.24
£
1
300
301
At
31.1.25
£
3,584,591
31.1.24
£
1
300
301
At
31.1.25
£
3,584,591
3,584,591
Movement
in funds
£
2,975,524
2,975,524
At
31.1.24
£
609,067
609,067

Page 16

continued...

SALOMAN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 JANUARY 2025

12. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
609,487
TOTAL FUNDS
609,487
A current year 12 months and prior year 12 months combined position is as follows:
At 1.2.23
£
Unrestricted funds
General fund
(120)
TOTAL FUNDS
(120)
Resources
expended
£
(300)
(300)
Net
movement
in funds
£
3,584,711
3,584,711
Movement
in funds
£
609,187
609,187
At
31.1.25
£
3,584,591
3,584,591

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
3,636,626
3,636,626
Resources
expended
£
(51,915)
(51,915)
Movement
in funds
£
3,584,711
3,584,711

continued...

Page 17

SALOMAN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 JANUARY 2025

13. RELATED PARTY DISCLOSURES

The aggregate total amount of donations by Trustees to the charity during the year was £2,956,207 (2024: £608,220)

Page 18