s&w The NJF Family Charitable Trust Charlty no.1197882 Trustees, report and unaudited accounts For the year ended 31 December 2025
The NJF Family Charitable Trust Legal and administrative information Truste88 Nicola Jane Farquhar Edward Peter Henry Farquhar Charity number 1197882 Prlnelpttl •ddr•ss 25 Ladbroke Gro London WII 3AY A¢countant$ S&W Partners LLP Accountants Old Library Chambars 21 Chipper Lane Salisbury Wiltshire SPI IBG Ind•p•nd•nt •xamln•r Craig H8ndorson FCCA S&W Audit Old Library Chamb¥rs 21 Chipp8r Lana Salisbury Wiltshira SPI IBG Inv•stm•nt man•yr$ TrinityBridot 42 Wigmore Streat London WIU 2RY
The NJF Family Charitable Trust Contents Page Trust88s' report Indèpèndant èxaminèr's rèport Statemant of financial aetivitiès Balanea sh88t Notas to the accounts 7-10
The NJF Family Charitable Trust Trustees, report for the year ended 31 December 2025 Th8 Irust88s present their r8POrt and accounts for th8 y8ar 8nd8d 31 D8C8mb8r 2025. Th8 accounts hav8 b88n pr8par8d in accordanc8 Wlth th8 accounting polici85 S8t out in not8 1 to the attached accounts and comply with the charity's trusi deed. applicable laws and the requirements of the Financial Reportino Slandard applicable in the UK and Republic of Ireland I'FRS 102,1 and with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102 leffeetive l January 20191. Strueturè. gov8rnane• and manaymènt Gov8rn8nce The charity was established by a trust deed on 11 November 2021 and registered as a charity on 11 F8bruary 2022. Th8 charity registration numb$r is 1197882. Its address is 25 Ladbroke Grov8, London. WII 3AY. Tru8tee• Thg trustee5 who served during the year were- Nicola lana Farquhar Edward Peter Henry Farquhar Tha powèr of appointing trustèès is 8x&reisablè by the Settlor during har lifa or by will. Rl¥k factors Tha trusteas havè ravièwad tha risks to tho charitys assats and incoma and ara satisfiod that adoquate ¢onlrol$ aro in pla¢¢. Obj•ct8 and octivltios The charitable trust was formed for such purposes as are exclusively charitabl& at the absolute diseration of th8 trustèes. Tha ineomè shall b8 appliad by th8 trusta&s in th8 paymant of grants to charitias or for charitabla purposès Bs th* trustèès think fit. Tha trustèas havè absoluta diserètion to tronsfèr any trust prOTtY to ony charity and MBY apply any tru51 property for any charitoble purptss¢. Publi¢ benolit The trustees confirm that they have paid due regard to the Charity Commission's guidance on public bènafit. Achlèv•m•nts. p•rformane• and fSnanclal r•vl•w Flnanelal r8vl•w The f Inancial activities are summarised on page 5 of the accounts. During the year the charity received £24,17412024'. £24.5881 from investment income and £24512024.. £3511 of inlerest. An analysis of grants payable is provided in note 2. Grants with a total value of £13,61612024.' £7,485) were paid during the year in furtherance of the objects of the charity.
The NJF Family Charitable Trust Trustees, report for the year ended 31 December 2025 Reserves policy It is the policy of the charity to hold reserves which are sufficient to allow future grants and donations to be made out of investment income at the discretion of th8 trust8e& At 31 December 2025. the total rgserves amounted to £1.090.03412024= £1.021.8871. Invostm•nt policy The charitable trust deed permits any investmenls to further the objects of the charity. The charity has a portfolio of listed investments that had a market value of £1,044.757 at 31 December 2025 12024.. £988.2451. Related party tr8ns8ctlon$ There were no related party transactions during the current or prior year.
The NJF Family Charitable Trust Trustees, report for the year ended 31 December 2025 Tru6tee8' responsibilities Th8 trust8es are r8spon5ibl8 for pr8paring the trustees. r8POrt and the accounts in 8ccordanc8 with applicable law and regulations. The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice Iunited Kingdom Aceounting Standards and applicable regulations). Under that law the trustees must not approv8 the account5 unl85S th8y ar8 satlsfied that th8y give a tru8 and fair view of th8 State of 8ffair5 of the charity and of the incoming resources and application of resources of the truslees for thal year. In preparing the accounts. the trustees are required to: S8lect suitable accounting policias and thèn apply them consistently- ob$¢rv$ th$ mothods and prin¢ipl$s in th* Chariti¥s SORP. make judoements and estimates that are reasonable and prudenl: state whether applicable accounting standards have been followed, subject to any material departures disclosed and explainad in tha accounts: and prapara th8 aeeounts on tha going eoncern basis unlèss it is inappropriatè to prasuma that thè charity will continue in operation. The trustees are responsible for keepinq proper accounting records which are sufficient to show and explain the trustees, transactions and disclose with reasonable accuracy at any time the financial position of the charity and which enable thèm to ensura that the accounts eomply with tho Charities Act 2011. thè rèlavant Charity (Aceounts and Reports) Ragulations 2008 and thè provisions of thè charity's gtsverning docurngnl. They are also responsible for safeguarding thtr a$sgts of ihe charity and h?n¢g for taking reasonable steps for the prevenlion and detection of fraud and other irreoularities. On behalf of the board of trustees NICOLA FARQUHAR Nicola Farquhar Trustoè Date.. 1310412026
The NJF Family Charitable Trust Independent examiner's report I report to the trustees on my examination of the accounts of The NIF Family Charitable Trust for the year ended 31 December 2025 which Comprise the Statement of financial activities. the Balèncè shèet and th8 not8s to th8 accounts. including a summary of significant accounting policies. R?8P¢CtiVo rg8pon8ibiliti98 of trust¥ and examiner and ba818 of roport As the charity s trustees you are responsible for ihe preparation of the accounts in accordance with the requirements of the Charities Act 20111.the Act'l. I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have lollowed all the applicable Directions given by the Charity Commission under sèction 14515llbl of the Act. Ind•p•nd•nt •xamln•r's statèmènt I have complet8d my examination. I confirm that no material matters hav8 come 19 my att&ntlon in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kepl in respect of the charity as required by section 130 of the Act., or the accounts do not accord with those record5.' or the accounts do not Comply with thè applicable requirements concerning the form and contènts of th* accounts sèi out in thè Charitiès (Aecounts and Rèptsrtsl Rèoulations 2008 other than any requirement that the accounts oive a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attantion should bè drawn in this raport in ordèr to anablè a propèr ut)dèrsianding of tha aeeounts to bè roa¢h&d. r8oii (Apr 20. 2026 10 39 02 GMT+11 Cralg H•nd•r8on FCCA Association of Chartered Cerlified Accountants S&W Audit Old Library Chambers 21 Chipper Lane Salisbury Wiltshire SPIIBG D8te.. 2010412026
The NJF Family Charitable Trust Statement of financial activities for the year ended 31 De¢ember 2025 Unrestricted Expendable In¢¢)me funds endowment funds Total 202S Total 2024 Note Incomo: Investment inctsmè Bank interest 24,174 245 24.174 245 24.588 351 Total Ineom• 24.419 24.419 24.939 Exp¢ndlturo: Raising funds Charitable activities- orants Charitable activities- support COStS 6.394 13,616 6.001 6,394 13.616 6,001 6,146 7,485 5.559 Total expendStur• 26,011 26.011 19,190 Not1oxpenditurolllncom0 bofore galn8 and 108se8 on invo8tmont8 126.0111 24.419 11.5921 5,749 Gains on invgstmènts 69.739 69,738 97,026 Not movement In fund¥ before tran¥fer8 126.0111 94.158 68,147 102.775 Transfer between funds 37,646 137.6461 Nat mov•m•nt In funds 11,63S 56,512 68,147 102.775 Totgl rg¢on¢ili4tion ot funds: Total funds brought forward 33,642 988,245 1,021,887 919,112 Total funds carried forward 45.277 1.044.757 1,090,034 1,021.887 All incomé ond 6xpènditur* derivès from Continuing activitiè&
The NJF Family Charitable Trust Balance sheet as at 31 December 2025 2025 2024 Nots$ Fixed assets Inv8Stm8nt5 1.044.757 988,245 Current 0888ts Cash at bank and in hand 52.988 40,919 52.988 40.919 Crgdltors: amounts falling due withln ong yoar 17.2771 Nat eurr•nt •88Ot8 45.277 33,642 N•t a8s•t8 1.090,034 1,021.887 Incomo fund8 Unrestricted funds Endowment funds 45.277 1.044.757 33,642 988,245 1.090,034 1,021,887 The account5 were approved by the board, authorised for issue and Signed on their behalf by- NICOLA FARQUHAR Nlcola Farquhar Trustee 1310412026 Date..
The NJF Family Charitable Trust Notes to the accounts for the year ended 31 December 2025 Accounting policies 1.1 0•n8ral Inform#tlon The NJF Family Charilable Trust was eslablished as a charitable trust by a deed dated 11 November 2021. It is registered with the Charity Commission in England & Wales (No. 11978821. The address of the principal office is 25 Ladbroke Grove, London, Wll 3AY. 1.2 Basis of preparation Th& accounts have been prepared under the hislorical cost convention. The 8ccount5 have been pr8par8d in 8ccordance with the Fin8ncial R8POrting St8nd8rd applicabl8 in the UK and Republic of Ireland I'FRS 102-1 and with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102 effective l January 2019. The accounts are also prepared in accordance with the Charities Act 2011. Tho charity is a public benefit entity as defined by FRS 102 The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instrumonts. Basi¢ finan¢ial instruments ar$ rg¢ognis$d at tran$a¢lion valu¢. 1.3 Income All incoming resources are included in the statement ot tinancial activities when the charity is lag811y èntitl8d to thè incomè. rèeèipt is probabla and th• amout)t ean bè quantifiad with rè8son8bla a¢¢ura¢y. 1.4 Expendlture All expenditure is accounted for on an accruals basis and recognised where ther6 is a legal or construetiva obligation committing th8 Trustaas to tho axpanditura. It has baan includad undar aXP8nse cAt8gories that aggrgate all eosts for èllochtion to 8ctivitis. Whera costs cannot b8 directly atlribuled to particular activities they have been allocated on a basis con51Stent with the use of resources. 1.5 Flx•d a880t Inv•8tment• Investments are initially recognisèd at thèir transaetion vèlug and subsaquèntly mabsurad Bt fair value. Investments are stated al markel v81ue at the b818nce sheet date. Realised gains and losses on investments, calculated on the difference between the sale proceeds and their cost, are credited or charged to the statement of financial activities in the year of the gain or loss. Unrealised gains and losses representing the movement in the market values durino the year are credited or charged to the statement of financial activitios in the year of the gain or loss. 1.6 Fund aeeountlng Th8 funds comprise an 8xpendable endowment fund and an unrestricted income fund. The expendable endowment fund is invested and income from the investments is available for the general purposes of the charity. The income fund is available for use at the discretion of the trustees in furtherance of the general objects of the charity.
The NJF Family Charitable Trust Notes to the accounts for the year ended 31 December 2025 Grants payable 2025 2024 Grants to institutions: Allegra's Ambition Amos Trust Brain Research Trust Cancer Research UK Cardiac Risk in the Young Child B8reav8m8nt UK Clic Sargent Cancer Care for Children Copp8Feel HoratlO'5 Gardan Hospitality Action Leicestershire & Rutland Organisation for the Relief of Sufferino London's Air Ambulanea Limited Movember Foundation Muscular Dystrophy UK Oscar India Spinal Injuries Association The Brain Tumour Charity Thè Country Food Trust The Cure Parkinsons Trust The Royal Parks Thè Sèbastian Huntar Mamorial Trust Windle International Yoga and Sport with Rgfuueo8 Young Minds Trust 225 1,000 500 250 1,002 1.500 1,300 110 1.620 1,125 252 120 100 225 600 1,100 562 2,000 120 1,150 220 1,935 1.650 1.050 260 1,125 13.616 7,485 Support C08t8 2025 2024 Aceountaney fa6s Independent examiner's fees 4.228 1.773 3,838 1.721 6.001 5,559 All support costs are considered to be costs of governance. Employeos Th8r8 Were no 8rnploy8es during the y8ar12024= non81.
The NJF Family Charitable Trust Notes to the accounts for the year ended 31 December 2025 Trustees Ntsna of thè trust$ès lor any persons eonneeted with thèm) reeeivèd any rèmunaration or wèra r8irnburs8d for any 8xp8ns8s during th8 y8ar12024: none). Fixed asset imiestments - listed 2025 2024 Cost at l January 2025 Additions at cost Dispos8ls 852,218 73,597 185.7391 863,984 73.410 185,1761 Cost at 31 December 2025 840,076 852.218 Appreciation in investments 204.681 136.027 Markot value at 31 De¢ombgr 2025 1,044,757 988,245 Cr•dltor8 2025 2024 Accountancy fees Indapandènt axAmingr's faès Investment management fees 4.228 1,773 1,710 4,027 1,721 1,529 7.711 7,277 Rolatod partiOS Thar8 wèra no relatad party transactions in tho curront or prior year.
The NJF Family Charitable Trust Notes to the accounts for the year ended 31 December 2025 An•lysl$ of fund$ Balanc• at l January 2025 Gains on Transf•rs Balaneè at Income Expenditure investments betwoen funds 31 December 2025 Expendable endowrnent funds Unr&stricted income funds 988.245 24,419 69,739 {37,6461 1.044,757 33,642 126,0111 37,646 45,277 Totil funds 1.021,887 24,419 128,011) 89,739 1,090.034 10 Analy818 of n•t •88•t8 b•tw••n funds Unro•trlct•d fund8 Endowm•nt funds Total Investrnents Current assets Curr*nt liabilitia$ 1,044.757 1.044,757 52.988 17,7111 52.988 45,277 1,044.757 1,090.034 -io-