REGISTERED CHAIUTABLE If4CORPORATED ORGANISATIOIY NUMBER.. CE031198 {Eiigl*nd and WAles}
REGISTERED CHARITY NUMBER: 1201670
REPORT OF THE TRUSTEES AND
FIf4ANCIAL STA TEMENfS
FOR THE YEAR ENDED 30 APRIL 21125
FOR
THE MANNY COHEN FOUNDATION
John Crook & Partners
StaMtory aiiditors
255 Green Lanes
Palrner5 Green
London
N134XE

THE MANNY COHEN FOUNDATION
CONTENTS OF THE FI.NA.NCIAL STATEMENTS
FOR THE YEAR ENDED30 APRIL 2025
PaEe
Report of the TTUStee5
Report of the Independellt Auditors
S to 7
StAtement of Financial AetiYi¢ies
Balanee Sheet
Cash Flow Statement
io
Notes to the Cash Flow Stateme￿¢
Notes to the Financial Sta(ements
12 to 18

THE MANNY COHEN FOUNDA TION
REPORT OF THE TRL'STF.LS
FOR THE YEAR E.YDED 30APRIL 2025
Th¢ trusle¢s present their report with the financial Sla￿]nenIS of the charity for the year ended 30 April 2025. The trustees
have adopted the provisions of Accounting and Reporting by ChaTities= Statement of Recommended Practice applicable
to charities preparing their accounts in accordance ivith ihe Financial Rw)rting Standard applicable in th¢ UK aiid
Republic of Ireland (FRS 102) (effective l January 2019).
INTRODucfIoN
ORIECTIVES AND ACTIVITIES
Objectives and alms
At the comnienceineni this accouniing period ihe purpose of ihe tru51 as set out by the Constitution was the application
of Ilie income and property of the trust through the payment for such purwses which are charitable accordingly lo the
law of Enbiland & Wales as the Irustees see fit by the provisions of grw]ts to Charities registered in England & Wales aiid
afier the 26 June ?024 by the proyision of grdn15 to individual& charitable institutions ond otherorganisations working to
fi]rther Ihe same piirp05es.
During the accounting period the trust furthered its charitable purposes for the public benefit through the aivard of grants
and donations nd folloiving a Resolution daied 26 June 2024 b}. the PTovision of graJ)ts to individuals, charitable
in5titut10115 and other organisations working to Furtherpur￿scS which are charitable according to the law of England and
Wales
The trLlStee5 resolved..
(a) That its intention was to distribute one half of its nei income to Jewish individuals. charitable institutions and orher
organisaltolls for the ￿r￿)seS of benefitting Jewish people and the other Iidf to non-Jewish individuals, charrfAble
institutions and other trrganisations for purposes benefitting non-Jewish p¢ople.
(b) That various crireria were established includin& but not limited to. the Tele85¢ of suffering in Ukraine. assisiance 10
those persons suffering from cancer and children.
(c) That any income not expended durtng this or any fllll￿e accounting ￿1[￿1 would be carl￿1 forward and made
available during the next accounting period.
Signifjcant aetivltits
DurinLT the accoui)ting period the chariry made grants payments ioialling £563246. The grdnt level wa5 approved by t]ie
trustees based on cutTent income in order not io depleie capithl reserves. In prActiee not all of of the income was expended
and the unexpanded income is being cattted fotward lo the next accounting rkriod.
Grantinaking
Grants air 2warded after the submission of applicaiions io ihe irnsi. Applications are assessed lo see if they fall within
the charity's objectives 2nd the trustees revieiv applicalions which met their requittments in terms of the benefit given.
STRA TF.CIC REPORT
Aehievement8 and perforinance
Fundraising activitits
Tlie Manny Cohen Foiuidation is not r¢¢ognised wilh (he Funthaising Regulator and the charity ha5 not carried out any
type of fui)dTaisingT a¢tivities.
Page I

THE MANNY COHEN FOUNDATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 APRIL 2025
STRATEGIC REPORT
Aehievtments and performanee
Investment perforn)ance
The constitulioll auihorises the trnstees to make and hold investmenls usingthe generdl fllnds of the charity. The trusiees
hav¢ the power io inv￿( in any way thal they stt fit.
It TS the poli¢y of the tn￿te&s to hold certain property investmenis and also investnient holdings through t portfolio of
equity, governinent stLKks and uiiit tnists m8]iaged by a re¢ognised investsnent maTh2ger. During th¢ È¢countillg period
the charity w2S the owner of thre¢ prop¢rli¢s. Tivo of these prO￿rtIeS whi¢h were ground r¢nt ini'¢stnients w¢re retained
as inv¢slinents. The third pro￿rtY remains the subject of a dispute, Ihe inieniion beiiig that it will b¢ Ted¢veloped to be
retoiiied as an iiivestTneiit pro￿rry or sold when the dispute is resolved and is sold th¢ net pro¢¢eds ofthe 5a]¢ will then
be inv¢5ted in shares in other iDvestm¢nts in ac¢ordanc¢ ii'ith th¢ policies ad0￿ed iii r¢sp¢¢t of 011 non-property assets.
The portfolio consists of medium risk inv¢stTn¢nts With the obj¢ctive of achieving CAPit81 growih ov¢r the mediumllong
tenn and income.
At the end of the year the property investrnents Ive￿ valued a( £10,190.0(KJ and the investment portfolio together witli
cash at the b&nk was valued at £2,803,291.
Financial review
Reserve5 policy
At tlie balance Sheet date tli¢ ¢harity h8dr¢lain¢d unr¢striGl¢d fund5 includingprq)erty investtnents tolalling £12,490,995.
Priiicipal risks and Uncertai￿tieS
The tNstees liave a risk managernent Strat¢gy which ¢omprise5'.
An anniial review of the risks the tharity may fac¢-
- The establishinent of system5 and PTocedure5 to rnitigaie those risks identified in the ￿View.
Impleinentation of prnCedllr￿ d¢signed to milliTnise any potential impact on the charity should those risks maierialise.
The trustees consider variability of investment return5 to constithte the charity's major fuwcial risk. This is mitigated
by relaining expert investnient tnanagers and having a diversified invesllnei)t portfolio. Any operational risk from
ineffective grant aivards is Tnitigated by the thistees paying close attention to the public benefit io be derived from their
funding of applicalion.
Future plans
The trustees envisage that thc rharity will continue io operate on ihe same basis as during the later part of this accounting
period taking into accoiint the gmendments 10 the objecis n)ade on 26 June 2024. The charity ivill continue to generate
investment returns in order to g¢nerdte funds for distribution As grant Awards.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing docutnent
The found£1tion is controlled by its governing d(Kument. a deed of tti]siees as amended from lime to tline which sets out
the Dbjects and powers of the charity and governs the &ction of the TnJs*es.
Th¢ organisatiDn 15 a charitable foundation esrnblished on ?9 liovelnbet 2022 andregistered with the Cliariry Commission
on 23 January 2023. 111¢ organisation is a charitable incoTwrated oiganisation ivhose only voting members are its charity
triistees and is gov¢rn¢d by ils consiituiion which sets out the objects ￿]d powers of the charity govems t]ie action of
the tTllSte¢s.
Reei'uitrnent Rppointment of new tfUStees
The Constitutioii pennits th¢ board of trusitts to apwTrillT llustees as it ¢onsid¢rs fit lo do so.
Page 2

THE MANNY COHEN FOUNDATION
REPORT OF THE TRLSTEES
FOR THE YEAR E,NDED 30 APRIL 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
OrgAni517tioiial structure
Duriiig this accounting period the board of tnF5tee5 inÈtially comprised three mernbe￿. But an additional tru5t¢¢ was
appoinied on 25th Noveinber 2024 with effect from 29th November 2024. The mernbers of the board of trustees are in
contact iyith each other whenevern£cessary to review th¢ affairs of the chariry. All decisions relatiiig to fjnancial strategy
and policy are madc by the bo8rd of tyustees.
Induction and training of new trustees
Th¢ trustees maintain a go(Kl working knowledge of chariry law and best prnctlce.
REFERENCE AND ADfvIINISTRA TIVE DETAILS
Registered ChAritable Incorporat￿1 OrganKsation Number
CE031198 (England and Wale5)
Registered Charity number
1201670
Registered orrlee
Ground & Firsi FI￿r
Com¢i' House
19 Station Road
New Bamet
Hertfordshire
EN5 IQJ
Truste¢5
M G Waller
P S Brah2m
M F Harding
J A L Dr¢sll¢r (appointed 2911112024)
Aiiditor$
John Crook & Panners
Statutory Auditors
255 Green Lan¢s
Palmers Green
London
N134XE
Solicitor5
Peter Brown & Co, &)licilors LLP
Ground & First Floors Comer Hoiise,
19 Siation Ro¢ld.
New Barnet.
Herts EN5 IQJ
STATEMENT OF TRiiSTEES' RESPONSIBILITIES
The ts'usiees are responsible for prepartng the Report of tlie Trnslees and the fjnancial statements in accordance with
applie￿Ible laiy and Uniled Kingdom Accoiinting Standards (United Kingdom G¢n¢rally Accepted Accounting Practice).
Charity law requires the nustees to prqmre fintlncial staiements for each f￿at￿l3] y&ir. Under thal law, Ihe Iru5tee5 have
el¢cl¢d to prepare the f￿ancial statemeiits in acGoTdance ivith unli￿ Kingdom Gen¢rall)' A¢C¢pl￿ Acrounting Prncli¢¢
(United Kingdotn Accounting Standards and appli¢abl¢ law).
PagTe 3

THE MANNY COHEN FOUliDATIOIY
REPORT OF THE TRtiSTEES
FOR THE YEAR ENDED30 APRIL 2025
STATEMENT OV TRUSTEES, REspof*"SIBILITIES- eon(inued
Under charity law tlie tnisiees must not approve the financial siatements unless they are saiisfi¢d that they give a true and
f￿1r view of the state of affai[5 of the foundation and of ihe incoming res(x]rces and applitation of resources, including
the income and expenditure. of ihe foundalion for that period. In preparing those fjnancial statements, Ihe tn]stees are
required ¢0
select siiiiable accountin& poliries and tlien apply them Consistently..
observe tl)e methods and principles in th¢ Cliarities SORP,.
make judgements and es(irnat¢s ihat are reasonable and pnJdenL
state whether applicable accounting stsndards have been followed. subject to any material departures disclosed and
explained in the financial statetn¢nts'
prepare the financial Siaternents on the going concern basis unless it is inappropriale to presume thai ihe foundation
will conttnue in busine55.
The irusrees are I'esponsible for k¢eping proper accounting records wliich di5¢1ose with reasonable accuracy at any time
tl)e financial Posiiion of the foundatton and to enable tiiem ￿ ensure that the fjnancial sraiements comply with the Charities
Act 2011. They are also responsible for safeguording the assets of the foundation wid hence for taking reasonable steps
for the prevention and detection of fraud and other ￿￿egUlaTitI¢s.
Iii so far as the trustees are aware..
Iheie is no relevant audit inforniation of which the foundation's auditors #re unaware: and
the Inisttts have taken a]14eps that they oughi io have taken to n]8ke thernselves ￿var¢ of any relevant audit
infonnation and to establish that the auditors are awa]t of that inforn]ation.
AUDITORS
The audirors, John Crook & Partners. Ivill b¢ prOp￿d for ￿anYO1￿1￿¢nt at the forthcoming Annual General Meeting.
Report of tl)e tnistees, incorpordting a strategic repoo approved by order of the board of ttvstees. on 20 February 2026
and signed on the knard's ￿halF by..
M G Wall¢r- Trnsie¢
Page 4

REPORT OF THE INDF.PF..NDENT AUDITORS TO THE TRUSTEES OF
THF. MANNY COHEY FOUYDATION
Opinion
We l)ave audited the financi81 staternents of The Manny Cohen Foundation (the 'foundation'l for the year elided
30 Api'il 2025 which comprise tlie Statement of Financial Aclivilies. Ihe Balance SheeL the Cash Flow Statement and
note$ to tlie finaiicial siatements: in¢luding a summary of significant accounting policies. The f￿an(la[ reportin
fr8m¢th'ork that has be￿7 applied 1)] tlieir preparation 15 applicable law and United Ktngdom Accounting Standards (United
Kingdoin GeneTally A¢c¢pted Accounting Practice).
In our opinion the financial statements..
giv¢ a twe and fair view of the state of the foundation's affairs as at 30 April 2025 and of its incomtng resourrxs aiid
application of r¢50urces, in¢luding its incorne and expenditure, for the year tlien ended;
have been properly prepared in accordance with Unl￿d Kingdom Generally Accepted Accounting PJ8Ctice- and
have been prepared in occordance ivith the requirements of the Charities Act 2011.
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 rhe Aiidiiors, responsibilities for the audit of the
financial sratements section of our report. We are independent of the foundaiion in accordance with the ethica]
requiremenrs that are relevant to our audii ofthe financial siaiements in rhe UK, including the FRC'S Ethical Standard,
and we have fulfilled our oilier ethical responsibiliiies in accordance ivirh rhese iequirements. We believe that the audit
evidence we have obtained is suffi¢ieni and appmpriaie to provide a basis fotr our opinion.
Conclusions relating to going eoneern
In auditing the financial statements. lye have concliided that the trusie¢s' use of the going concern basis of Aceounting in
the preparaiion of the fjnancial statements is appropriate.
Based on the ivork we have perfonned, we have not identified any maierial uncertainties relating to events or collditiong
that, individually or collectively. may casc significant doubt on ihe foundation's ability 10 Continue as a going con¢ern for
ft period of at least iwelve monihs from when Ihe fjnancial stsiements are auihorised for issue.
Oiir responsibilities and t]ie responsibilities of ibe tyustees with respec( to going concem a￿ described in th¢ Jtl¢v&ni
se¢tions ofihis report.
Olhtr Information
Tli¢ trust¢¢s are responsible for the odier infornialion. The other infomiaiion comprises the inforniation include4 in Ihe
Annual R¢w)rt, oiher than Ihe fll)ancial statements and our Report of the Independent Auditors Ihereoll.
Ouropinion on the financial statemeiirs does not cover rhe other inforniation and. except lo the extent otherwise explicitly
stated in our reporL we do not express any fom) of assurance conclusion ihereon.
In conTL¢¢¢ion with our audit of the f￿anCial statements. our responsibility is to the other infomalion and. in doing
so, Consider wliether tlie ot]ier infonnaiion is tnaierially incon5iStent ivith the financial statements or our knowledge
obtained in (he audit or otlienvise appears to be Inaierially missrared. If we identify such material inconsistencies Dr
appareiit material missialemen(s. we are required to deterniine wlieiher this gives rise to a material misslaiement in the
financial stat¢nients themselves. If. based oil the WO￿ we Iiave performed. we conclude tliat there is a ￿aterIal
mi￿tateMent of this other inforniation, we are ￿Uired io re￿)rt thai fact. We have nothing to report in this regard.
Mallers on which we are required to report by exeeplion
We Iiave nothing to report in respec( of the following n)atteR3 where the Charities {Accounis and Reports) Regulation5
?OOS requires u5 to report to you if, in our opinion..
the infonnatioii given in the Rqxjrt of the Trustee5 is inconsistenl in any rnaterial respect with the ftnancial 5tateinent5'
the foundation has llot kept adequate aKounting record5.' or
the financial statemen15 are not in agreement with the accounting recoTds and re￿rnS. or
Ive have not received all the inforniaiion and explanations w¢ r¢quir¢ for our audil.
Page S

REPORT OF THE INDEPEIYDEP4T AUDITORS TO THE TRusfEES OF
THE mA￿￿y COHEN FOUNDATION
Responsibilities of trustees
As explained Inore lull%' in tlie Statement of TNstees' Responsibilities, the tn]gttts (who are also (he directors of the
foundation for the purposes of charity laiv) are reswnsible for the preparation of the financial statements Rnd for being
satisfied thai they bFive a true and fair view. and for such intemal control as the trustee5 deterniine is necessary lo enable
the prepai'aiion of financial staiements that free from material misst2teinenL whether du¢ to fralld or e￿Or.
In preparing the fmancial statements. Ihe inislees are yes￿nsIble for assessing the fou]idation'5 ability to coiitinue as
going concem, disclosinbN. as applicable. mailers relaied io going concern and using th¢ going concern basis of accounting
Iinless the trustees either intend to liquidaie the foundaiion or io cease operntioJ)s, or httv¢ no wlisti¢ aliemarive but to
do so.
Oiir responsibilities for tlie audit of the fin4neial Staleme￿(S
We have been appointed al auditors under Seciion 144 of the Charities Act 20119]]d report in a¢¢ordonce with the Act
andrelevant regulations made or haying effeci Ihereunder.
Ourobje¢tives 8r¢ to obtain reLwnable 8SSu[￿Ce about ivhether the financial statements as a whole are free from material
Inisslatemeiil, wh¢lh¢i' due to frdud or error. and Io i55ue a Report of the Indepelldent AiiditOT5 tliat includes our opinioll.
Reasonable assuranr¢ is a high level ofas5urance, bul is nol a guaraniee that an audit ¢olldurted in accordance with ISAS
(UK) Ivill always det¢¢l a matETial ￿l5state[nE￿t when i( e.Ki5(5. Misstaternent5 can arise from fraud or e￿or and ale
onsideted material if. individually or in the a8gregate, they could reasonably be expected to influence the economic
decisions of Iisers taken on th¢ basis of these f￿ancIal stalements. We ¢iiquired of manageinent. and board of trustees,
which included obtaining and r¢vi¢wing 5UPPOrting dwirllentation, c(bnceming the charity'5 policies and prLKedures
relating to..
- Idelltifying, evaliialing and complying with law5 and regulation5 and whether they ￿'¢re aware of any instances of non.
oillpliaiice.
Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged
- The internal controls ¢5tabli5hed to mitigate risks related to fraud or non-coniplian¢e with laws and regulations.
We inspeGled th¢ miiiLltes of meetings of those charged with govemance.
We obtatned an und¢rstanding of the legal and reg￿latOry framework that the charity operdtes in, focusing on those laws
and regulations thai had a ￿aterIal effect on the fmancial ststements or that had a fundamental effect on the opcratioiis of
the Charity from our profes5ion81 and sector specific eX￿rience.
We ¢omniunicatcd applicable laivs and regulations. Ihroughour the audit tram and ￿n3]ned alert to any indications of
non-cornpliallce throughout the audit.
We reviewed any reports m2de to regulatots.
We reviewed the f￿ancIal statement disclosures and resied these io supporting docufftentation to assess eompliattce with
applicable laivs and rcglllations.
We perfonned analytical procedures 10 identify anyunusuRI or unexpectedrelationships that may indicate ri5k5 of material
Inisslatemeni due to fraiid.
In athressing the risk of frdud throttgh mana(Tement overrides of controls: Ive tested the appropriateness of journal entrics
and oiheradjusiillents, assessed whetherthe judgements made in making accoknnting estimates are indicative of a potential
bias and tested sigi)ificanr transactions that are unusual or ihose outside the normal course of busines5.
B¢¢au5¢ Qf the inherent limilations of an audit, there is # risk that ive will not detect all irregularities, including tliose
leading ID material Inissiarem¢nt the finaneitil stktement% or non-cornpliancc with regulation. lljis risk increases the
]nore tliat cotnpliance with a law or regulation is rcnioved frorn the events and transactions reflected in tlle financial
statemeiits, as we will be less likejy 10 become awar¢ of in5tknees of non-compliance. The risk is also gre&ter regai'ding
IITegiilarilies ￿curring dlie to frdud rdther than erroT. a5 fraud involves in￿ntIOnal concealment, forgery, collusion,
omission and misrepresentation.
A fiirtlierdescriplion of OLir responsibilities for the audit of the financial statement5 is locaied on ihe Fiiiaiicial Reportilig
Couiicil's iveb51te at ivwM,.fr¢.org.uklaudiiorsTespollsibilities. Thisdescriplion fornis part ofoiir Report oftlie Independent
Auditors.
Page 6

REPORT OF THE INDEPE.YDENT AUDITORS TO THE TRUSTCES OF
THE MANNY COHEN FOUNDATION
Use of our report
Thi5 report is made solely to the fouiidation's tNstees. as a body.. in accordance with Part 4 of the Charities (Accouiits
and Rewrts) Regiilations 2008, Our audii work has beeii undertaken so that we might state to the foundation's trustees
those matters ￿e are required io stale to them in an auditors. report and fornoothErpury)os¢. To the fulle51 extentpemitted
by law, we do iiot accept or assume responsibiliiy to anyone other (han the foundation and the foundation5 trustees as E4
body, for our aiidit work, for this report. or for the opini¢Ms we lTrave fo
John Crook & PartTrers
Statutory auditors
Eligible to act a5 an auditor in tenns of Section 154 of tlie Charifies Act 2011
255 Giren Lanes
Palniei's Gr¢en
Londoii
N134XB
Dale- 23 February 2026
Page 7

THE MANNY COHEN FOUNDATION
STATEMEYT OF FLYANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 APRIL 2025
Period
2311/23
to
3014124
Total
funds
Year end¢d
3014125
un￿sIr1¢ted
funds
Nores
INCOML AND LNDOWMENTS FROM
Donations and legacies
155,645
12.537,702
Inv¢stsll¢nt income
497,343
Total
640,172
13 035.045
EXPENDITURE ON
Raising funds
155.462
64,937
Chxrltable aetivlties
GeiierAI Iinyestricted
626,887
322,068
Other
Total
782.349
Nei gains/(losses) on inveslnients
111,435)
101613
NET INCOMEI{EXPENDITURE)
(253,612)
12.744,607
RECONCILIATION OF FL'NDS
Total funds broubht forward
12,744,607
TOTAL FUNDS CARRIED FORWARD
12490 995
12.744 607
The notes forni part of these financial statements
Page 8

THE MANf4Y COHEli FOUNDA TION
BALANCE SHEET
30 APRIL 2025
2025
Unrestricted
funds
2024
Tota]
nds
Notes
FIXED ASSETS
Tangible assets
Investinents
Invc$thient5
Investni¢nt property
264
354
12
ij
2.245,179
10.190 000
1,851,613
10 190,000
12.435.443
12,041,967
CURREf*T ASSETS
C￿h al bank
558,112
1,203,040
CREDITORS
Amouiiis falling due within on¢ year
14
(72,560)
(70.400)
NET CURRENT ASSETS
485 552
1,132,640
TOT AL ASSETS LESS CURRENT
LIABJI.ITIES
12.920.995
13.174,607
PROVISIONS FOR LIABILITIES
15
(430.000)
(430,000)
NET ASSETS
12 490.995
12 744 607
FUNDS
Unrestricted funds
16
12 490.995
12744607
TOTAL FUNDS
12490995
12 744 607
Th¢ trustee5 acknowledge their responsibilities for
(a)
Isiiring that the charitable company keeps accounting record5 that comply with Sections 130 and 131 of the
Charities Act 2011 and
eparing financial statements which give a true and fair view of the thte of affairs of the charitable company as
at the end of eath financial year and of its surplu5 or deficit for eacli financial year in accoidan¢e witli tlle
requirement5 of Sections 394 and 395 and whieh othenvi5e wmpty iyith the requirements ofih¢ Companies Act
2006 I'elating to financial statements, so far as &pplicable io the charitable incoqx)raled orgallisation.
(b)
These f￿anCIal slatcm¢nts have been audiled undeT ihe requirements of Section 145 of the Charities Aci 2011.
The financial stateiiieiits were approved by tlie Board olTTUStees and auihorised for issue 01120 February 2026 and we
signed on its belialf b),=
M G Waller. Tn]stee
The notes forn) part of these ftnancial Sthte￿ents
Page 9
coiilinued...

THE MANNY COHEN Fouf4DATION
CASH FLOW STATEMEYT
FOR THE YEAR EJNDED 30 APRIL 2025
P¢riod
23/1123
to
3014124
Year ended
3014Q5
Notes
Cglsh flows from operating activities
Cash generated from operations
13 072 896
Nct cash (used inyprovided by operating acriviries
234.4541
13,072,896
Cash flows from iiivesting activities
Purchase of tangible fixed assets
Purchase of fixed asset uivestments
Piirchase of investment property
Interest received
Dividends received
{425)
(1.750,000)
(10,190,000)
38,022
(505.001)
36.139
Net cash used in inve51ing activities
410.474)
11869 856)
Change Sn eash and cash equivalents i
tlie reporting period
Cash and e#sh equivalents wt the
beginnin£ ol the reporting period
(644,928)
1,203.040
03.040
Cash and CAsh eqiilvalents tht (he end or
the repoi'ling p¢riDd
558.112
1.203.040
The notes forni of these financial statenients
Page 10

THE MAflNY COHEN FOUNDATION
NOTES TO THE CASH FLOW STATEMEP
FOR THE YEAR E,YDED 30 APRIL 2025
RECONCILIATION OF NET IEXPENDtTUREyINCOME TO NET CASH FLOW FROM
OPERATll¥G ACTIVITIES
Period
2311123
to
3014124
Year ended
3014125
Net {expenditure)lincome for the reportlDg period (as per Ihe
Stxtetnent of Finanfial Activities)
Adjustments for:
Depreeiation charges
Lossesl{gain) on investments
Interest received
Dividends received
Provision
Increase in creditors
{253.612)
12,744,607
89
111,435
(36,139)
158,388}
71
(101,613)
138.022)
{32.547)
430.000
Net eash (used inyprovided by operations
234,454)
13 072,896
ANALYSIS OF CHANGES IN NET FUNDS
At 115r24
Cath flow
At 3014125
Net e&sh
Cash at bank
1203 040
644,928
558,112
1203 040
558,112
Totsl
1.203 040
644.928
558.112
The notes forn] part of these financial slatemeiits
Page 11

THE MAIYNY COHEN FOUNDATION
NOTES TO THE FINANCIAL sfATEMEYTS
FOR THE YEAR ENDED 30 APRIL 2025
ACCOUNTING POLICIES
BAsi$ of prtparin8 the fin#neial statements
The linancicil statemeiiis of the foundation, which is a public benefit entity under FRS 102. hav¢ been prepared in
accordance with the Charities SOIIP (FRS 102) 'Accounting and Repominb by ChAliti¢s= Siat¢ment of
Recoinmeiided Practice applicable to ch8rities preparingtheir accounts in accordance with th¢ Financial Reponillg
Standard applicable in the UK and Rq)ublic of ITeland (FRS 1021 (effective l Jalluary 2019),, Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ir¢lgnd' and tlie Charities
Act 2011. The f￿ancial 5taternents hav¢ been prepared under ihe Iiisiorical cost convention. with the exception of
inv¢slments which are included at market value. as m￿lfied by the revaluaiion of ￿rtain assets.
Income
All incoii)e is r¢cognised in the Statement of Financial Aciiviiies once the charity ha5 ¢ntitleTn¢nt to the fund5, it
IS PTobable that the in¢om¢ will be received and the amouni can be measured reliably.
Expenditur¢
Liabilities are rwognised as expcnditUTe a5 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 ￿ 5¢tt1ement and
the ainouni of the obligation can be measured reliably. EKpendithre $5 accounted for an 2c¢n]als basis and lias
ixen classified under headings ihai aggreg8ie all cosr rel￿d io ihe Ca￿gory. Wher¢ c051s ¢annot be directly
atllibured to particular headings they have been allocated io activities on a basis con5iStcnt with the use of
resources.
Gran￿ offered subj¢¢t to conditl9115 which have not been met * the yearend dale are noted as a commitment but
not accrued as expenditure.
Tangible fixed assets
Depreciaiion is provided at the following annual rates in order lo ivrite offeach a&set over its estimated usefvl life.
Computer equipment
25Vo on reducing balance
Investment properlv
Investn)ent pniperty is shown at m05t recent valualion. Any aggregate sujplus or deficit arising from ch2nges in
fair value is recognised in the Statement of Financial Activities.
Taxation
The charity is exeinpt frotn co4xTrrdtion tax on its chari(abl¢ activities.
Fund accounting
Untystricted funds can be used in a￿OrdanCe with the charithble objectives at the disctytion of the tn￿tees.
Restricied funds can only be used for particular restricted Purposes within the objects of the chariry. Restrictioi)s
atise when specified by the doiior or when funds a￿ raised for particular restricted pw)oses.
Further explanation of the nature and PUTpose of each fupd is included in the noies to the fmancial statements.
Page 12
contiiiued...

THE MANNY COHEN FOUNDA TIOFI
NOTES TO THE F[N￿NcIAL STATEMEf4TS- continued
FOR THE YEAR ENDED 30 APRIL 2025
DONATIONS AND LEGACIES
Period
2311123
to
3014124
Year ended
3014ll5
Gifts
12,537 702
INVCI STMENT INCOME
Period
2311123
lo
3014124
Year ended
3014n5
Rents received
Other fixed asset invest- Fll
Deposit accoiiiit inteiest
390,000
58.338
426,774
32,547
38.022
484 527
497.343
RAISING FL'NDS
Investment management costs
Period
2311r23
to
3014124
Year ended
30J4125
Property repairs and site clearance
155462
CHARITABLE ACTIVITIES COSTS
Grant
nding of
tivities
(w note
Support
¢0sts (see
note 7)
6}
Totals
OeneTal iinreslricied
563.246
63,641
626 887
CRANTS PA YABLE
Peri(HJ
2311123
lo
3014124
Year ended
3014125
Geiieral unrestriet¢d
563.246
321300
Pa¥e 13
continued...

THE MANNY COHEN FOUNDATION
NOTES TO THE FI.YANCIAL STATEME.YTS- eontillued
FOR THE YEAR ENDED 30 APRIL 2025
GRANTS PAYABLE- fontinued
The lotal grants paid to iiistitutions during the year was as follows:
Period
2311123
to
3014124
Year ended
3014125
Childreiis and families
Healtli
Ediicatioii
Conflict relief
143,746
253,000
31,500
135,IK>O
62.300
19,000
150.0(K)
563 946
321300
SUPPORT COSTS
Governance
Costs
Mavag¢m¢nt
Finan¢¢
Totals
General unrestri¢ied
357
NET INCOMEI(EXPENDITURE)
Net income/{expendtrure) is stated after charging/(creditin&):
Period
2311123
to
3014Q4
Yekr ended
3014f25
Aiidiiors, reinuneraiion
Depreciation - oivned assets
9,360
90
5,400
71
TRUSTEES, REMUNERATION AND BENEFITS
There ivere no tn]siees' remuneration or other benefits for ihe year ended 30 April 2025 nor for the period ended
30 April 2024.
Tru5tees' expenses
Peri(xl
2311123
io
3014124
Year ended
3014r25
Trustees, expenses
26
Page 14
continued...

THE MANNY COHEN FOUNDATION
NOTES TO THE FINANCIAL STATEME)TS- fontinued
FOR THE YEAR ENDED30 APRIL 2025
io.
COMPARATtVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
INCOME AND ETriDOWMENTS FROM
Donation5 and lesJacie5
12,537.702
Invesftntnt incotne
497.343
Total
13 035 045
EXPENDITURE ON
Raising funds
64,937
Charltable xctivities
General iinrestricted
322,068
Other
Total
392051
Net gains on investments
101613
NET INCOME
12.744.607
TOTAL FUNDS CARRIED FORWARD
12 744 607
TANGIBLE FIXED ASSETS
Computer
equipment
COST
At l May 2024 and 30 April 2025
425
DEPRECIATION
Ai l May 2024
Charge for year
71
AI 30 April 2025
161
NET BOOK VALUE
At 30 April 2025
264
At 30 April 2024
354
Page 15
continued...

THE MANNY COHEN FOUNDATIOIY
NOTES TO THE FINAN'CIAL STATEME.YTS- continued
FOR THE YEAR ENDED 30 APRIL 2025
12.
KIXED ASSET INVESTMENTS
Listed
investments
MARKET VALUE
At l May 2024
Addilioiis
Impairnients
1.851,613
505.001
111435)
At 30 April 2025
2245,179
NET BOOK VALUE
Ar 30 April 2025
At 30 April 2024
1,851613
The￿ were no investmeni a￿e[S ouiside the UK.
Cosi or valuation ai 30 April 2025 is represented by-
Listed
inve5rments
Viiliiation in 2024
ValuatioTr in 2025
Cost
101,613
{111,434)
2.255,000
2,245,179
13.
INVESTMENT PROPERTY
FAIR VALUE
At l Nlay 2024
and 30 ApTiI 2025
10,190,000
NET BOOK VALUE
At 30 April 2025
10.190,000
At 30 April 2024
10 190.(K)Q
The investment properties are included at the valuation at April 2023 ivhen thty were donated to the foLuKlation.
The tNstees believe that ihe valuation of these properties io be the same wh¢n th¢y were received.
14.
CREDITORS: AMOUNTS FALLING DUE WITHJN of4E YEAR
2025
2024
Accnials and deferred income
Page 16

THE MANf4Y COHEN FOUNDATION
NufES TO THE FINANCIAL STATEME)'TS- continued
FOR THE YEAR E.YDED JO APRIL 2025
15.
PROVISIONS FOR LJABILITIFS
2025
2024
Provisions
430,OQO
430 000
16.
MOVEMENT IN FUNDS
Net
movement
in funds
At
3014r25
At 115124
Unrestricted funds
Geiieral fund
269-271 Hackney Roa
Capital Fund
185229
435.063
12 124315
(92.3421
{161.270)
92,887
273,793
12 124 315
12 744.607
253612
12 490 995
TOTAL FUNDS
12 744.607 ￿253 61?)
12 490.995
Net niovement in funds, included in the above atr as follows..
Incoming
Resources
¢xpended
Gains and
losse%
Movemeni
in fiinds
Uiirestrieted funds
Gei)eral fund
269.271 Hackney R(bad.
610.136
30.036
1591,043)
(111,435)
(92,342}
161,270)
640.172
782,349
111435
2S3612
TOTAL FUNDS
0.172
782 349
111,435)
253 612)
Coinparatives for movement in funds
Net
ovement
in funds
At
3014r24
Unrestrieteij fiinds
Gei)eral fiind
269-271 Hackney Road.
Capi121 Fund
185,229
435.063
12 124.315
185,229
435,(h53
12 124 315
12.744.607
12 744.607
TOTAL FUNDS
12 744,607
12 744607
Page 17

THE MANNY COHEN FOUNDATION
NOTES TO THE FINANCIAL STATEMEPiTS- eontiDueil
FOR THE YEAR ENDED 30 APRIL 2025
J6.
MOVEMENT IN FUNDS- ￿￿tIn￿ed
Comparative net movement in fimd& included tn ihe above are as follows:
Incoming
resources
Resource$
expended
Gains and
losses
Movement
in funds
Unrestrieted funds
General flind
269-271 Hathney Roa(L
Capital Fund
512,343
500,IXJO
12 022,702
1327,114)
(64,937)
185,229
435,063
12,124 315
101,613
13,035.045
392,051
101613
12,744,607
TOTAL FUNDS
13.035 045
392,051
101613
12 744607
Capital Fund
Tliis fund is (he gifts from the late Ernmanuel Cohen. his companies and other members of the families. The
trustees do iiot intend to distribute these funds in the foreseeable furnre and intend to distribule the income
generaied by Ihese assets.
269-271 Haekney Road
The foundation ivas gifted this property, which is included in the ¢apital fund, but w¢r¢ 50ffte liabilities
resulting from a fjre. The trustees of the estate provided £500,000 to Coverany poieniial liabilities. 'n)is fund is to
ensure thai ihe ￿tentIal liabilities are a￿oUnted for. The donor has provided guarantees for any additional costs
in relation to this.
General fund
The rruslees iniend io distribute all income generated by ihe ¢opita fund to beneficiaries. Any income not
distributed in the year will be distributed in the followfftng perio
17.
RELATED PARTY DISCLOSURES
During the period under review the Foundation received the followirjg donations from related partie5'.
£144,536 {2024- £10.705.364) from Megerdor Property Investments Limited, a ¢oinpany that was owned by
th¢ late Eillm&nuel Colien. Helen Cohen and Editli Senett. The direclors of th¢ ¢ompany are also trustees of
the Foundation.
£11,081 {2024 £2.200.￿0) rrom ihe Estste of Emmanuel Cohen. Includ¢d in the cash donation in 2024
received was a suin of £500.(X)O respect gf potentio1 liabilities that may arise in connection with 269-271
Hackney Road. The property was valued by a firni of Chartered Surveyor5 as having a MA￿tr value of
£1.700.0(￿ at Jime 2023. howevEr the donation ha5 been valued ai £1270,000 to recognise the li8biliti¢s tliat
may arise to third panies. Tlie t]U51ee5 of the donor have undertaken to reimburse any additional costs that
niay Arise. The trusiees of die E5taie ar¢ also t]ie trustees of che Fow)d8tion. 7he costs incurred this year Iiave
been £191,306.
In 2024 Ihe foundation received £]0,￿ Each from the estates of Bernard Cohen deceased and H¢len Beatrice
Cohen deceased and £27.i37 from th¢ estate of Editli Senett deceased. These There all donatlOll5 from the
siblings of Enimanuel Cohen de￿5¢d. The tNstees of the esrates are also the trnslees of the Foundation.
The trllst¢¢s of the F￿7ndation are partners in or consultants to Pder Brown & Co Solicitors LLP. Thai firnj
Provided legal fees to the foiindation ai ffia]kel rat¢s. The aTnount paid io the r￿M was £47,292 (2024 - £nil).
Page 18