**REGISTERED CHARITY NUMBER: 1205392**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30[TH] JULY 2025**
**FOR**
**LEGEND ON THE BENCH**
Daniel Wolfson & Co Ltd Dns House 382 Kenton Road Harrow
HA3 8DP
**LEGEND ON THE BENCH**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] JULY 2025**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 2|
|**Independent Examiner's Report**|3|
|**Statement of Financial Activities**|4|
|**Statement of Financial Position**|5|
|**Notes to the Accounts**|6|
**LEGEND ON THE BENCH**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30[TH] JULY 2025**
The Trustees are pleased to present their annual report for the year ended 30[th] July 2025. The purpose of this report is to provide information about the charity's activities, financial performance, and the trustees' stewardship of the charity's resources. This report complies with the requirements of the Charities Act 2011 and the Charity Commission.
## **OBJECTIVES AND ACTIVITIES**
The sole primary objective is to fund raise to enable the manufacture and installation of Legend on the Bench branded benches in public spaces. The objective is to generate sufficient funds to allow benches to be installed once landowner approvals have been secured.
The charity does not provide any other services or resources, with its activities solely focused on fundraising for bench installations. All donations received are dedicated to this purpose, and the Trustees ensure that the funds are used responsibility and remain aligned to this objective.
## **ACHIEVEMENTS AND PERFORMANCE**
Since the charity's formation in October 2023, the charity has grown significantly.
- The first bench was installed on the 26th February 2024 and at the end of the previous accounting period 30th July 2024, the charity had installed a total of 6 benches.
- By 30[th] July 2025, the charity had installed a total of 40 benches.
- The charity has raised sufficient funds for an additional 67 benches, to be manufactured ready for installation subject to necessary approvals.
This achievement highlights the charity's continued successful fundraising efforts and its ability to meet its key objectives.
## **FINANCIAL REVIEW**
The trustees are satisfied with this year’s financial performance of the charity. Reserves are managed responsibly, with prudent use to support the installation of benches. The Trustees follow a clear policy of only committing to bench installations once the necessary funds have been secured. This strategy not only ensures financial sustainability but also effectively mitigates the risk of funding shortfalls.
The accounts show a surplus for the period of £84,872. The reserves are being used to fund further benches. The charity maintains a policy to never commit to a bench installation until funds are secured and the Trustees ensure this policy is followed. Due to the time it can take to secure approvals, the Trustees maintain control over applications in the pipeline so can demonstrate there are always sufficient reserves for approvals being sought.
## **STRUCTURE, GOVERNANCE, AND MANAGEMENT**
Legend On the Bench is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission on 24[th] October 2023.
The Charity has 4 Trustees and an extended management team of 5. Due to the objectives of the Charity being established, the formal Trustee Meetings are now held on an as required basis. The Treasurer does, however, produce a monthly Financial Status that is circulated to all Trustees and Management Team. Status confirms the bank balance, number of benches revealed and pending benches in pipeline.
The aim of the charity is as defined in the charity Commission application and approval i.e. to raise funds and install benches containing details of organisations able to assist in times of need. There are no other services or resources that the charity aims to provide. Whilst the management team consists of 9 persons, all voting rights for the direction of the charity is maintained by the 4 Trustees.
1
**LEGEND ON THE BENCH**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30[TH] JULY 2025**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Registered Charity number** 1205392
**Principal address** Fleetwood Bardfield Road Thaxted Dunmow Essex CM6 3PU
## **Trustees**
Steven Feiger - Appointed on 8[th] July 2024 Paul Carrington - Appointed on 24[th] October 2023 Michelle Hazard - Appointed on 24[th] October 2023 Adam Palmer - Appointed on 24[th] October 2023
## **Independent Examiner**
Sumit Agarwal
Daniel Wolfson & Co Ltd Dns House 382 Kenton Road Harrow HA3 8DP
Approved by order of the board of trustees and signed on its behalf by:
## P Carrington
Paul Carrington
Date: 14 December 2025
2
## **LEGEND ON THE BENCH**
## **INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 30[TH] JULY 2025**
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required. The charity's gross income did not exceed £250,000 and I am qualified to undertake the examination by being a qualified member of CIMA.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under Section 145 of the 2011 Act
- to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
- to state whether particular matters have come to my attention.
## **Basis of the independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- 1) Which gives me reasonable cause to believe that, in any material respect, the requirements.
- to keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the 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)
have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Sumit Agarwal
Daniel Wolfson & Co Ltd Dns House 382 Kenton Road Harrow HA3 8DP Date: 14 December 2025
3
## **LEGEND ON THE BENCH**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30[TH] JULY 2025**
|**INCOME**
Donations received
Bank interest
**Total**
**EXPENDITURE ON**
**Charitable activities**
Direct costs
Advertisement and promotions
Website costs
Other expenses
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|**Unrestricted**
**Restricted**
**funds**
**fund**
**£**
**£**
177,888
-
132
**178,020**
-
131,641
3,300
385
109
**135,435**
-
**42,585**
**-**
**42,287**
-
-
**84,872**
-|**2025**
**2024**
**Total**
**funds**
**Total**
**funds**
**£**
**£**
**177,888**
**70,300**
**132**
**178,020**
**70,300**
**131,641**
**26,950**
**3,300**
**658**
**385**
**370**
**108**
**35**
**-**
**135,435**
**28,013**
**42,585**
**42,287**
**42,287**
-
-
**84,872**
**42,287**|
|---|---|---|
4
## **LEGEND ON THE BENCH**
## **STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 30[TH] JULY 2025**
|**CURRENT ASSETS**
Cash at bank and in hand
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
Unrestricted funds
**TOTAL FUNDS**|**Unrestricted**
**funds**
**£**
84,872
84,872
84,872
84,872
84,872
84,872
**84,872**|**Restricted**
**funds**
**£**
-
-
-
-
-
**-**|**2025**
**Total**
**funds**
**£**
**84,872**
**84,872**
**84,872**
**84,872**
**84,872**
**84,872**
**84,872**||**2024**
**Total**
**funds**
**£**
**42,287**|
|---|---|---|---|---|---|
||||||**42,287**|
||||||**42,287**|
||||||**42,287**|
||||||**42,287**|
||||||**42,287**
**42,287**|
The financial statements were approved by the Board of Trustees and authorised for issue on 14 December 2025 and were signed on behalf by:
## P Carrington
Paul Carrington – Trustee
5
**NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] JULY 2025**
## **LEGEND ON THE BENCH**
## **1. PRINCIPAL ACCOUNTING POLICIES**
## **Accounting Convention**
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. These accounts have been prepared on the receipts and payments basis, in accordance with the Charities Act 2011 (and applicable regulations). They summarise the cash received and cash paid during the financial year. The accounts do not include provisions for amounts owing by or to the charity at the balance sheet date, nor do they include depreciation or capitalisation of fixed assets, except where shown in the Statement of Assets and Liabilities.
## **Income Resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income, and the amount can be quantified with reasonable accuracy.
## **Resources Expended**
Expenditure is accounted for on an cash basis and has been classified under headings that aggregate all costs 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.
There are no restricted fund components to the charity. All donations received are for the installation of benches in locations as agreed by the Trustees.
6