Charity registration number: 1206603
PEARL SUPPLEMENTS TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 18 JANUARY 2024 TO 4 APRIL 2025
Brindley Goldstein Limited 103 High Street Waltham Cross EN8 7AN
Pearl Supplements Contents
| Page | |
|---|---|
| Trustees' Report | 1—2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Statement of Financial Position | 5 |
| Notes to the Financial Statements | 6—7 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 8 |
8
Pearl Supplements Trustees' Report For the Period 18 January 2024 to 4 April 2025
The trustees present their report and the financial statements for the period ended 4 April 2025.
Objectives and Activities
Aims and Objectives
The prevention or relief of povert in the United Kingdom providing grants to individuals in need and/or charities, or other organisations working to prevent relieve poverty.
Reference and Administrative Details
Trustees
Mr B Roth Mr M Edelstein Mr M Perlman
Charity Number 1206603
Principal Address
50 Sach Road London E5 9LJ
Independent Examiner
Brindley Goldstein Limited 103 High Street Waltham Cross EN8 7AN
Page 1
Pearl Supplements Trustees' Report (continued) For the Period 18 January 2024 to 4 April 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
B. Roth
Mr B Roth Trustee 4th February 2026
Page 2
Pearl Supplements Independent Examiner's Report to the Trustees of Pearl Supplements For the Period 18 January 2024 to 4 April 2025
I report to the trustees on my examination of the accounts of Pearl Supplements (the Trust) for the period ended 4 April 2025.
Responsibilities and Basis of Report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give 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 attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Brindley Goldstein Limited 4th February 2026 103 High Street Waltham Cross EN8 7AN
Page 3
Pearl Supplements Statement of Financial Activities For the Period 18 January 2024 to 4 April 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 EXPENDITURE: Expenditure 4 NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 9 The notes on pages 6 to 7 form part of these financial statements. |
4 April 2025 Unrestricted funds £ 90,799 |
|---|---|
| (90,714) | |
| 85 | |
| 85 - |
|
| 85 | |
Page 4
Pearl Supplements Statement of Financial Position As At 4 April 2025
| Notes CURRENT ASSETS Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 8 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 9 On behalf of the board |
4 April 2025 Unrestricted funds £ 745 |
|---|---|
| 745 (660) |
|
| 85 | |
| 85 | |
| 85 | |
| 85 | |
| 85 | |
B. Roth
Mr B Roth Trustee 4th February 2026 The notes on pages 6 to 7 form part of these financial statements.
Page 5
Pearl Supplements Notes to the Financial Statements For the Period 18 January 2024 to 4 April 2025
1. General Information
Pearl Supplements is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1206603. The principal address is 50 Sach Road, London, E5 9LJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
2.2. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other shortterm highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
| . Income from Donations and Legacies | |
|---|---|
| 4 April 2025 | |
| Unrestricted | |
| funds | |
| £ | |
| Donations and gifts | 90,799 |
4. Analysis of Expenditure
| . Analysis of Expenditure | |||
|---|---|---|---|
| Expenditure . Support Costs General administration . Independent Examiner's Remuneration Independent examination of the financial statements Other assurance services Tax advisory services Other financial services |
Activities undertaken directly £ 89,455 |
Support costs (see note5) £ 1,259 |
4 April 2025 Total £ 90,714 |
| 4 April 2025 £ 1,259 |
|||
| 4 April 2025 £ 660 - - - |
|||
| 660 |
5. Support Costs
6. Independent Examiner's Remuneration
Page 6
Pearl Supplements Notes to the Financial Statements (continued) For the Period 18 January 2024 to 4 April 2025
7. Average Number of Employees
Average number of employees during the period was: NIL
8. Creditors: Amounts Falling Due Within One Year
| . Creditors: Amounts Falling Due Within One Year | |||
|---|---|---|---|
| 4 | April | 2025 | |
| £ | |||
| Accruals and deferred income | 660 |
9. Movement in Funds
| . Movement in Funds | ||||
|---|---|---|---|---|
| Unrestricted funds General: General unrestricted fund Total funds |
As at 18 January 2024 £ - |
Income £ 90,799 |
Expenditure £ (90,714) |
As at 4 April 2025 £ 85 |
| - | 90,799 |
(90,714) |
85 |
10. Transactions with Trustees
During the period the expenses reimbursed to the trustees or paid directly to third parties were as follows:
4 April 2025 £
11. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
Page 7
Pearl Supplements Detailed Statement of Financial Activities For the Period 18 January 2024 to 4 April 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts EXPENDITURE ON: Poverty Relief Grants Other insurance Accountancy fees NET INCOME |
4 April 2025 Total funds £ 90,799 |
|---|---|
| 90,799 | |
| 90,799 (89,455) (599) (660) |
|
| (90,714) | |
| (90,714) | |
| 85 |
Page 8