## **Cedar House Charitable Trust** # **Trustees' report and accounts for the period ended 31 March 2025** Registered charity number 1198944 PAGE 1 ## **Cedar House Charitable Trust** The Trustees are pleased to present their annual report together with the accounts of the Cedar House Charitable Trust (‘CHCT’). These are the accounts for the 12 months ended 31 March 2025 prepared to meet the requirements of the Charities Act 2011. |**Contents**|**Page**| |---|---| |**Trustees' Annual Report and Accounts**|| |Objectivesand activities|3| |Public benefit|3| |Achievements and performance|3 & 4| |Structure,governance,andmanagement|5| |Referenceand administrative information|5| |Financial review|6| |Policyonreserves|7| |Responsibility for the accounts|7| |Report of the Independent Examiner|8| |Notes to the financial statements|9| PAGE 2 ## **Objectives and activities** CHCT exists, in large part, to support men and women who are, or who have been, in custody, or who are at risk of offending. This is achieved by identifying and appraising relevant UK registered charities or CICs whose focus is aligned with that of CHCT and selectively awarding financial grants. In addition, CHCT can and will engage in the direct delivery of charitable support. ## **Public Benefit** The CHCT Trustees confirm that, in managing all the charity's activities, they have had regard to guidance on public benefit issued by the Charity ' Commission. In order to achieve CHCT s objectives, the Trustees have set CHCT the remit of concentrating much of its focus on supporting small UK registered charities and CICs (usually, but not in every case, taken to mean those with annual income of less than £0.3 million). ## **Achievements and performance** CHCT has now been registered for three years. CHCT was registered on 12 May 2022 and between that date and 31 March 2023 the Trustees established the operational capacity of the charity. Since then, CHCT has funded 14 charities and 1 CIC and has often done so on an annual repeat basis. The charities/CIC supported to-date are as follows: BACO BACO (Bucks Association for the Care of Offenders) helps prisoners serving sentences in prisons in Buckinghamshire by meeting and advising them, and by supporting them with small financial grants. Better Justice Better Justice Partnership aims to improve responses Partnership for young people before they get caught up in offending and when they first have contact with the justice system. Cardinal Hume Centre The Cardinal Hume Centre, located in Westminster, helps people facing poverty and the threat of homelessness with support. It also provides immigration and asylum advice. Fine Cell Work Fine Cell Work trains prisoners and prison leavers in skilled textiles production and provides prison leavers with work experience and mentoring, employment and resettlement support on release. C _ontinued overleaf._ PAGE 3 PAGE 3 - Food Behind Bars - Food Behind Bars helps to improve the food served in prisons across England & Wales by delivering holistic food education, training prison catering teams, and developing healthier recipes and menus. - The Glasshouse The Glasshouse aims to reduce reoffending by training and employing women with lived prison experience in horticulture, installing and maintaining indoor plants for clients across London. - The Hardman Trust The Hardman Trust supports men and women on long sentences to take their next step in life by making financial awards and by publishing a Directory of support services. - Haven Distribution Haven Distribution buys books for those attending courses in prison, dictionaries for prisoners whose first language is not English, and large print books for those with dyslexia. - Not Beyond Not Beyond Redemption provides free family law Redemption advice and representation to mothers in prison, or who have left prison, and helps them to preserve relationships with their children. - Onwards & Upwards Onwards & Upwards helps free those who have been in prison from the cycle of reoffending. O&U's first project, XO Bikes, trains men to refurbish, refinish and sell used bikes. - 3Pillars Project 3Pillars Project aims to deliver the world's leading sports-based mentoring programme for young men in the criminal justice system. - ReGenerate ReGenerate's Good Jobs Project aims to transform ways businesses consider the recruitment of marginalised groups - including those who have been in prison. - StandOut StandOut supports men in prison in London via intensive courses which help in the development of key life skills, communication, leadership, CV preparation, and mock job interviews. - Suited & Booted - Suited & Booted helps vulnerable men, including those who have been in prison, get into employment by providing suitable interview clothing, interview advice, and mentoring. PAGE 4 SVP Ely Bridge Centre The Ely Bridge Centre’s Men Changing Lives programme is a community-based initiative supporting men involved in criminal justice in Cardiff. This is achieved via confidence, addiction recovery, and wellbeing initiatives. ## **Structure, governance, and management** Trustees’ activities and processes: Decisions on grants, and on any other material initiatives, are made by the Trustees at their Board meetings or at other times by the Chair after consultation and agreement with the other Trustees. All grants or other decisions which are not determined by a meeting of Trustees are subsequently reported to the Trustees for formal confirmation that they fall under the terms of the CIO Constitution and charity law. ## **Reference and administrative information** The name of the charity is the Cedar House Charitable Trust (herein also referred to as ‘the CHCT' or ‘CHCT’). CHCT's registration number is 1198944. The registered address of CHCT is 1 Highbury Road, Wimbledon, London, SW19 7PR. CHCT’s email address is cedarhousetrust@gmail.com The Trustees during the period 2024/25 were: Hugh Lenon (Chair), Peter Ellis (appointed: 8 July 2024), and Julie Lenon. Advisor: Ian Wilson, ihdwilson@gmail.com Bankers: CAF Bank Ltd, West Malling, Kent, ME19 4TA. PAGE 5 ## **Financial review** ## Cedar House Charitable Trust ## **Receipts and Payments Accounts** For the periods ended 31 March 2024 and 2025 ||Unrestricted|Restricted|Total|**Unrestricted**|**Restricted**|**Total**| |---|---|---|---|---|---|---| ||Funds|Funds|Funds|**Funds**|**Funds**|**Funds**| ||2024|2024|2024|**2025**|**2025**|**2025**| ||£|£|£|**£**|**£**|**£**| |Receipts||||||| |Donations|120,900|0|120,900|**120,000**|**0**|**120,000**| |Investment income|31|0|31|**86**|**0**|**86**| |Total|120,931|0|120,931|**120,086**|**0**|**120,086**| |Payments||||||| |Grants made|85,000|0|85,000|**95,000**|**0**|**95,000**| |Other expenses|7,724|0|7,724|**12,283**|**0**|**12,283**| |Bank charges|60|0|60|**60**|**0**|**60**| |Total|92,784|0|92,784|**107,343**|**0**|**107,343**| |Net receipts /(payments)|28,147|0|28,147|**12,743**|**0**|**12,743**| |Cash funds brought forward|19,984|0|19,984|**48,131**|**0**|**48,131**| |||||||| |Cash funds carried forward|48,131|0|48,131|**60,874**|**0**|**60,874**| |Statement of Assets held as at 31st March:||||||| |Cash held in CAF account|48,131|0|48,131|**60,874**|**0**|**60,874**| PAGE 6 ## **Policy on reserves** The Trustees aim to keep reserves of 3 times monthly running costs and potential winding up costs which for the current period is approximately £3,000. ## **Trustees' responsibilities** The Trustees are responsible for keeping proper accounting records and for ensuring that the accounts comply with the Charities Act 2011 and the CHCT CIO 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 or any other irregularities. The Trustees have determined that the audit requirement of section 144 of the Charities Act 2011 does not apply. ## **The Trustees declare that they have approved the Trustees' report above:** Hugh Lenon, Chair; Peter Ellis, Trustee; Julie Lenon, Trustee. ## Signed: **Hugh Lenon** Date: 7[th] July 2025 Cedar House Charitable Trust Charity number: 1198944 Accounts to 31[st] March 2025 2[nd] June 2025 The Trustees The Cedar House Charitable Trust 1 Highbury Road London SW19 7PR ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** ## **Report to the Trustees of The Cedar House Charitable Trust** ## **On accounts for the year ended 31[st] March 2025** ## **Respective responsibilities of Trustees and examiner** The Board of Trustees considers that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the Act)) and that an independent examination is needed. It is my responsibility to: - Examine the accounts (under section 145 of the Act); - To follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Act), and - To state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the church and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts. ## **Independent examiner’s statement** In the course of my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that, in any material respect, the Diaconate has not met the requirements to ensure that: - a. proper accounting records are kept (in accordance with section 41 of the Act); and - b. accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: ………… _SueW_ …. Date: …2/6/2025………. Sue Wintle ACIE Association of Charity Independent Examiners 27 Bascott Road Wallisdown Bournemouth Dorset BH11 8RJ PAGE 8 ## **Cedar House Charitable Trust Notes to the Financial Statements for the period ended 31 March 2025** ## **1 Accounting policies** ## **a Basis of preparation** The financial statements have been prepared in accordance with applicable accounting standards and the Charities Statement of Recommended Practice (FRS 102) (effective 1 January 2015). The basis of accounting is the Receipts & Payments basis as permitted for (unincorporated) charities with gross income not more than £250,000 per year. ## **b Funds accounting** Funds held by the charity are: _Unrestricted funds_ - general funds which can be used for the charity’s ordinary purposes. ## **2 Trustee remuneration and expenses** No payment has been made to Trustees for remuneration or reimbursement of expenses. ## **3 Related Party Transactions** There have been no related party transactions. ## **4 Trustee Donations** The aggregate value of unconditional donations made by trustees during the year has been £120,000 PAGE 9