DUNMOS C.I.O FINANCIAL STATEMEINTS FOR THE YEAR ENDED 30 JUNE 2025 Charity Number 120i162 ROSENTHAL & CO. Chartered Accountants 74 Mthitehall Road Gatesliead TJ"ne & Wear NE8 4FT
DUNMOS C.I.O. MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS Trustees B.Dunnei" N.DunnLr D.Fordsham Charity Number 120516? Address Queen Street Business Centre 117 Queen Street Gateshead NE8 2ST Accountants Rosenthal & Co. Chartered Accountaiits 74 Whitehall Road Gateshead Tyne & Wear NE8 4ET
DUNMOS C.I.O. TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2025 The trustees present their report and the tinancial statements of the cliarity for the year to 30 June 2025. DLiriiig this period the charity was dorniant. REFERENCE AND ADMINISTRATIVE DETAILS Reference and adniinistrative details are shown in the schedule of members of the boai'd and professional advisers on page l of the financial statements. THE TRUSTFES The trustees who served the charity during the year were as follows: Mr B.Dunner Mrs N.Dunner Mr D.Fordsham STRUCTURE, GOVERNM'CE AND MANAGEMENT Governing Document The organisation is run by trustees and is governed by a C.l.O. Foundation Constitution. Appointment, Training and Recruitment of Trustees The trustees adniinister the day-to-daJ- affairs ot the charity. They are all experienced trustees and act in an honorary capacity. It is not currently the intention of the trustees of tlie charity to appoint neil" triistees. Should the situation chan(ye in future, tlie tru.stees will apply suitdble recruitment and training procedures. All trustees give their tinie voluntarily and no benefit or expLiises were paid to them in the year. Noiie of the trustees have any beneficial interest in the charity. Risk Management -Ihe trustees have identified and reviewed the major risks to which tlie Lharity is exposed, in particular those related to the operations and finance of the charity, and are satisfied that systems are in place to mitigyate tliose risks. FinanLial risk management and policies The charity holds or issues financial instruments in order to acliieve three main objective being: d) to finance its operations. b.) to rnanae its exposure to interLSt and currency risks arisincy from operations and from its sources of finance; and c) for generating funds.
DUNMOS CHARITABLE TRU,ST TRUSTEES ANNUAL REPORT (continued) YEAR ENDED 30 JUNE 2025 In addition -ariouS financial instruments (e.g. debtors, creditors, accruals and prepayments) arise directly from the charity's operations. Credit risk The charity monitors credit risk closely and Lonsiders that its current policies of credit risk check.s meets its objectives of managing exposurL to credit risk. The charity has no signiticant concentrations of credit risk. Amounts shoH-'n in the balance sheet best represent the niaximum crLdit risk exposure in the ev.ent other parties fail to perforn] their obligycltion. under the findncial instruments. It is recogynised that systems can only provide reasonable biit not absolutL assurance that major risks have been adequately managed. Related Party Transaetions All related party transactions haN'e been disclosed in the financial stateinentb. OBJECTIVES.4ND ACTIVITIES Objectii'es The objectives of the CIO are: (i) The relief of the poor: sick, feeble and frail throughout the world ]d in particular, but not exclusively: ainongTSt the members ot" the .Tewish faith, (li) The advaIicenient of" the orthodo.i Jewish faith. (iii) The advcuicenient of orthodox Jewish religious education. Activities The charity is in the proLess of transferring all a.ssets from Dunmo8 Cliarit(Ible Trust, replacing that charity. The income of the cliarity will be derived trom investments and troin donations from the trustees and their associates. The aim is to distribuie the income ot- the Lharity to organisations that fall within the objectives of the charity. The trustees will support those organisations deemed to promote the objectives of this cliarity. The trustees confirnl their compliance with the duty to have due regard to the piiblic benLfit guidance published by the Charit}, Commission w'hen reviewingF the clicirity'.% ainis and objectives and in planning future activities. ACHIEVEMENTS AND PERFORMANCE During tlie year the charity was focusing on transferring assets from Dunmos CharitablL Trust to itself: but due to recent pressures resulting from the Ru.8sia/Ukrc1illL H',2r and oilici" orldwide Iipheavals the trustee meetings were overw'helmed. How"ever it is e.xpected that within 18 month,s this charity will be fully tunctioning.
DUNIMOS C.I.O. TRUSTEE,S ANNUAL REPORT (continued) YEAR ENDED 30 JUNE 2025 FI.NANCIAL REVIEW The chai.ily is reliant on the income from its investment properties and on volLintary income. Investment Poivers and Polic), In accordancL with the constitution, the charity has the power to make any investment which the trustees SLe tit. Tlie trustees regularly review Ilie charity's position and needs in respLLt of tlie investment policy. ThL trustees, Iiaving regard to the liquidity of the charity and reserves policy, OPLrate a policv of holding available funds in inieresl bearingy deposit accounts. Grant Making PoliLy The charity accepts applications for grants from representatives of charities operating all over England and abroad, which are revieived b)T tlie trustees on a regrular ba.%is. The trlislee. coiisidcr all requests which thL}' receivL and make donations based on tlic ILv"el of tiuids available. Resen'es Polic.y It is tlie polic), of tlie charity to maintain unrestricted furids, which ce the free reseriies of the charitv. ilt a lei'el Th'hich the trustees think appropriate after considering tlie fulure comniitnients of tlie charity and the likely adminiblrative cost,s ot.the charity for the nL.Xt yLai". PLANS FOR FUTURE PERIOD I'he charity plans to carry out activities outlined above in the f"orthcoining years subjecl to .satisfactory inconiin(y resources.
DUNMOS C.I.O. TRUSTEES ANNUAL REPORT (continued) YEAR ENDED 30 JUNE 202) ST.4TEMENT OF TRUSTEES, RESPON,SIBILITIES The trustees are responsible for preparing tlie Trustees Annual Report and the fiiiancial statements in accordance with applicable law and regulations and United Kingdom ALcounting Siandards (United Kingdom Generally Accepted .4Lcountino Practice). The law applicable to charities in England and Wales requires tlie trustees to prepare financial stc2tements for each financial year which give a true and fair view ot" the state of affairs ot the charity and of the incoming resoiirces and application of resources of the charity for tliat pLriod. In preparing these financial statwmeiit.s. the trustees are required to: .sclect sui table (ICCOLintiiig policies and then apply them c()nbisteiiily' observe the methods and principle.8 in the Charities SORP. make j ud(yemeiits and accounting estimates that are reasonable and prudent. prLp£e tlie finimcial statements on the c)oingy conceni basis unless it is inappropriate to presume that the charity w.ill continue in operation. Tlie trustees are re.sponsible for keepiiig proper accounting records that disclose with reasonable accuracy at any time the fIn]cIal position of the charity aiid enable Ihein to ensure Ihat tlie finaiicial statements comply w'ith the Chai'itlLS Act ?01 I, tlie Charity (Accounts and Reports) Regulations 2008 and the provislolls of the trust deed. They are also re.sponsible for sat-Lguarding the assets of thL charity and hence for taking reasonablL steps t-or the prevention and detection of fraud and other irregyularilies. INDF.PENDENT E.X.4MINER Ilosenthal & Co. hav'e been re-appointed as independent examiner for Ilie ensuing vear. Bernard Dunner Date:
IJNDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF DUNMOS C.T.O. FOR THE YEAR 30 JUNE 2025 I report on the accounts of the trust for the year ended 30 Julie ?0?5, whiLlI are set out on paoes 7 to l O. RESPECTIVE RESPON,SIBILITIES OF TRUSTEES AND EXA.MINER The charity's trustees consider that an audit is not required for this year (under section 144(? ) of the Charities Act ?0 I l (the 201 l Act), and that an independent examination is needed. It io my responsibility to: exaniiiie the accounts (under section 145 of the ?0 I l Act); to follow the procedures laid down in the General Directions given by the Charity Commission (uiider section 145())(b) of the 2011 Act; and to state whether particular matters have come to my attention. BASI,S OF INDEPEf*DENT EXAMINER'S STATEMENT My examination was carried out in accordc2nce with the General Directions given by tlie Charity Comiiissioners. An examination includes a review of the accounting records k.epl by the Lharity and a comparison ot" the accounts presented w'ith tliose records. li also inLludes consideration of any unusual items or disclobures in the accounts: and seekiiig explanations from you as trustees concerning any such matters. The procedures undertc2ken do not provide all IhL evidence that would be required in an audit, and con.sequentlJ' no opinion is given as to wheihLr Ihe accounts present a 'true and fair view, and the report is limited to tho.se matters set oul in the stalenient below. INDEf'ENDE.NT EXAMINER'S STATEMENT In coimeLtion w.ith my exaniination, no matter has come to m), attention: (']) which gives me I'easondble cause to believe that: in any material respecl, the requirenients: a) to keep aLcounting records in accordance with section 130 of Ihe 201 I ALt, and b) to prep&e aciounts w'hich accord with the accounting) records and comply with the accounting requirements of the 201 l Act have not bLen niet" or to which: in mv opinion: attention should be drawn in order to ciiable a proper understandin(y of the acLounts to bc reached. Roseiithal & Co Chartered Accountants 74 M/hilehall Road GaiebliLad T)'ne & Wear N,E8 4E"r Date: &(2
DUNMOS C.I.O. BALANCE SHEET AS AT 30 JUNE 2025 (Dormant Accounts) 2025 FIXED ASSETS CURRENT A.SSE4 TS CREDITORS:Amounts Falling Due Witliin One Year NET CIIRRENT ASSETS CREDITOR,S:Amounts Falling Due After More Than One Year NET A,SSFT,S FUND,fi Unrestricted Funds l-he Lharity is entitled to exemption from audit for the year ended 30 June 20?5. The tnistees have not required the charity to obtain an audit of its fiiiancial st(Itements f.or the 'ear ended 30 June 2025. l-he trustees acknowledge their responsibilities for a) ensuring thill the charity keeps accounting records Iliat comply with thL Charities Act ?011 and b) preparin(y financial statements which give a true and t.air view of the state of affairs of the charitable trust as at the end of each financial year and of its SLirplus or dLficit for each financial year in accordance with the requirements of the Charities ALt 2011 relatingy to tinaiiciiil statements. so far as applicable to the trust. The fina]Icial statements have been prepared i.n accordance with tlie special provisions ot" the Charities Act 2011 relating to small charitable Inists and H'ith the Financial Reporting Standard for Snialler Entities (effective January 2008). The accounts 011 pa2eb 7 to 8 w'ere approved by the Board of Trustees and si.oncd on its behalf bj" Bcrnard Dunner Date:
DUN,MOS C.I.O. NOTES TO THE FINANCIAL ACCOUNTS FOR TIIE YEAR ENDED 30 JUNE 2025 I. ACCOUNTING CONVENTION AND POLICIES The accounts have been prepared under the historical cost coniieniion, and in accordance with appliLable accounting standards, including the S()RP "Accountiiig for Chai-ities" ii) D()nations and Gifts are accounted for on a receivable basis. iii) E.XPLnditure on manaoement aiid administration of the charity includes all expenditure not directly related to tlie charitable activities or fLindraising activities. 2. TAXATION The trust is d registered charity and accordinglj is exenipt from taxation on its income and gains where they are applied for charitable purposes. 3. RELATEI) PARTY TR.4NSACTIONS None of the trustees were paid an}, remuneration or expLnscs by the charity during the CLirrent or previous year.