The Y B Charity Annual Report and Financial Statements Year Ended 30 April 2026 Registered Charity number: 1207058 Charity offlce,. 8 Bloomsbury Street, London, WCIB 3SR
The Y B Charity Administrative iDforn)ation Trust¢es Yves Bonavero Anne Bonavero Margaret Brdksal Charity number 1207058 Principal Address 8 BIooTll5bury Street London WCIB 3SR Independent Examiner Theresa Loney 8 Bloomsbury Str( L¢)nd(Trn WCIB3SR B8nker$ Natioi)al W¢5tminsler Bank pl Moorgate Brai)cli PO Box712 94 Moorgate Londoii EC2M 6UR Bank Piciet & Cie {Europel AG su¢ciirsolt dc Lux¢nibourg 15A, av¢nue ). F. K¢nn¢dy 1855 Luxen)bourg
The Y B Charity Contents Trustees, Report Independenl Examiner's Report Statement of financial Activities Balan¢¢ Sh¢¢t Notes 10 the Fiiiaiicial Stateiiients
The Y B Charity Trustees, Re ort for the ear ended 30 A ril 2026 Structure, Objective Governance The Y B Charity ("the Cliarity") is an uniiicorporated trust, establislJed und¢T a Trust Deed I'the Deed") dated 26 October 2023 by ali ii)itial gift frorn Yves Jean Marc Bonavero I'lhe Seitlor l ui accordaiiee with the law of England and Wales. It is a registered charity, number 1207058. lthe Charity does not actively fuiidraise. It seeks to et)gage in pliilsjnthropic work desircd by thc Settlor thi'ougli careful $t¢ward511ip of its existiiig rcsources and ad hoc contributiot)s. The Charity's tru5tee5 C'the TTUStee5') durin8 the year ended 30 April 2026 and at the dat¢ of signing this r¢port w¢r¢'. Anne Bonavero Yve5 Bonavero Margaret Braksal The Deed provides for a rnirtiittum of two Trustees and two Trustees. i)ieetings ellch year. At the meetin¥s the Trusiees consider grdilt makingto tlie best u$¢ of availabl¢ Tcsources. They focus primarily but not ¢xclu5ively on funding charitable organi5ations whoso objectives include ihe defence and promoiioii of human rights. Public B¢n¢fit Tlie 'l'rustees have ¢on$idered ilie Charity Commission's giiidan¢i rL.gJrd1n public benefit to ensure t118t the Cliarity'5 resource5 are distributed to 8S8l5t those in clioritablc nc¢d, cspc¢ially iii respect of the exercise, defet)¢e and proJnotlOi1 of tlieir human ri8his. The Charlly's work During tlie year ilie Charity awarded £439,646 to I l organisations tliroii811 13 8rants. Details of the graiit% aye %hown iii Note 2 011 pa8e 6. Tlie 8rantg Inode supported work to d¢faid humaii rights, promote diL)nity for Marginalld, ¢x¢liided and P¢iBe¢u¢ed people and provide them wilh acc¢55 to ediication and specialist l#gal advice. Statement ofTrustees re5ponsibililie5 The Trustees are responsible for preparing th¢ tNSt¢es' reportand the financial Statements in accordance with 8pplicablE law and &ccouiiting 5taiidard5 (Ui)ited Kingdom Generally Accepted A¢¢ounting PTacti¢e). The lfiw applicable to charities in England and Wales requires th? Trust¢¢5 to PT¢pare financial 5taleineJils for eacli financial year iliat give a Irue and fair vi¥w uf ihe slaie ¢)f alTairs ofihe Charity and of tlie incol1ng resources and application of resources foriliat year. In preparing these fjnoncial st&temcnls, rhe Trustees ar¢ required to.. vselect Suitable accounting policie5 and apply them con51Stently' 'observe methods and principles set out in (lie aiarities SORP 2019 (FRS 102). 'make judoements and estimates that arE reasonable and prudent-
The Y B Charity slate wliether applicable accoiintlll¥ standards have been followed, subject to any material departur¢s disclosed and explained in the financial statements: and 'prcparc thc finaiicial stateiMeiit5 on the going concem basis unless it is inappropriate to presume that the Charity will continue in opeTiltion. The Trustees are respoiisible for keepin¥ proper aLLOUllliiig records ihat disclose with reasonable accuracy ai any lime tlie financial position of tlie Cliarity and enable it to eniure ihat ilie financial 5tatenitn15 coniplv with the Chai'iiie5 Aci 201 l. the Charity IAccounis and Reports) Rc¥ulation$ 2008 and the provisions of th¢ trusi d¢cd. Th¢y arc ulso responsible lor saliguarding thc ass¢ts of the Charity and hei)ce for takii)g reasonable steps for the prev¢iition and detectioii of fraiid and oiher irregularilies. Dlse105ure of Informatlon to Examlner So far as tli¢ TnJsiee5 are aware. there i5 no relevai)i infomiaiioii las defiiied iii Sectioii 418 of tl)e Companics Aci 2006) of wliicli rhc Cl)arily's ¢xaminer is uiiaivarc, uiid eacli Trusice l)as lakcii all tl)¢ sieps Ihai Ihey ougwht 10 have iaken as a-l'rusiee in order io make them aware of any infonnaiion to be dis¢los¢d and to eslablish that the examiner is aware of thai informaiion. Thi5 l¢PQrt wa5 approved by ihe Ti'uslees and Sibjned on Iheii. behalf by.. 11fv7 Yves Floiiavero Cl)air Aiiiie Boiiavero Trustee Date.. 7 July 2026
The Y B Charity Inde endent examiner s re Drt to the trustees of The Y B Chari I report to the trustees on my examination of the accounts of Ihe Y B Charity C'the Charity") for the year ended 30 April 2026, which are set out on pages 4 10 7 ('tJie Accounts,). Responslbililles and basis ofreport As tlié charity trustees of the Charity. you are respDnsibleforth¢ w¢para¢ion of theA¢count5 in a¢cordanc¢ with tlic requireinciits of th¢ Cliarities Act 2011 ('t13¢ A¢t'). l Tepurt in rE5peLI oftny exaTnination uf the Charity'b aLcounts carried out under Section 145 of tlie 2011 Act and iii ¢aTrying out my exainEii#iioJi I have followed 811 th¢ applicabl¢ Directions given by the Charity Commission uiider secrion 145{5)(b) of tlie Act. lttdependent ex&mlner'$ Jtatement I have completed my exainination. I confimi thot no material matters have come to my attention iii conftection with the txaininotion giving me cause to believ¢ tl)al in aiiy materi81 Tespert.. l. ac¢ounling records were not kept in r¢spec¢ of the Charity a8 required by section 130 of the Act.. or 2. Ilie accouiiis do not accord wiih Iliosc records.. or 3. Ihe accounts do not coinply witli Ihe ttpplicable r¢quir¢in¢nts concerning ih¢ fomi and conteni of 4c¢ounls set out in th¢ Chai'ili¢s (Accounts aiid R¢portsl Rc&?ularion$ 2008 Nher thai) aily rcquii'emcni Ihat thc accounts 8ivc A 'true and fair view whiL,h is not B matter considered Us part of
n iiidcp¢nd¢ni ¢x4min*iion,
I liave no concerns and have ¢¢Jme a¢TOS$ no otlier Inatters in ¢VIe¢t10 witli die examinatioii to wliicli attention should be drawn in this ItP011 in order io enable a proper urtdetstsnding of ¢h¢ A¢coim¢5 to be rea¢h¢d. ,oney (ACMAI 8 Bloomsbury Street, London WCI B 3SR
The Y B Charity Statement of Financial Activities for the year ended 30 April 2026 Ullrestrleted funds 2026 GBP Nolé 2025 GBP Income and expenditure Income Gift Aid conÉiibutions Ta.% recoverable on Gift Aid contribution5 Interegt received Total iiicorn¢ 621,000 155,250 9JlS 785 65 Re50urce5 expended: Graiits Maiiagement and admuiistration Total resources expended 1439,646) 2,836 441624 Net SUlUSI(derl(1¢) for the yearlperiod 343,941 (2,836) Balance brou81i1 forward ai l May Balance traiisfcTrcd Iioyfrom genernl fund 2,836 Balance carried forward at 30 April Th¢Te aT¢ no recogni5¢d gaiD$ or losses other Iliall those disclosed above. Notes on pages 6 and 7 fomi part of iliese aOunts.
The Y B Charity Balance sheet at 30 April 2026 Not 2026 GBP 2025 GBP Current a55et5 Cash ai bank and in hand 610,874 2,382 Current liabilitie5 Creditors.. amoiints falling due within one year 1264.769} Net assets Inethme fund Unrestricted fiind 346.105 2,164 Total eapltAI reserves 346 105 2,164 Notes on pages 6 and 7 form integral part of these accounts. These financial ststements were approved by the TTvslees on 7 July 2026 and were si8ned on their behalf hy.. Yves loiiavero Chair Aniie Boiiavero Trustee
The Y B Charity Notes to the fmancial statements AtcountÉng polici¢$ Compliance Mqth Charitie5 SORP (FRS 102) These fmancial staten)ents.have been prepared in accordance ivith Aeeounting and Repoiting by Charilics.. Statetnent of Recommeiided Praclsce applichble to ¢liariiies preparing their accounts in aLrur(knnc¢ w¥th tlie Financial Reporting Standard applicable in th¢ UK and Republic of Ireland {FRS 102) (Charili¢s SORP (FRS 10211, tlie Financial Reporting Siandard applicable iii tli¢ UK and Republic of Ireland IFRS 1021 aiid tlie Charities A¢t 201 l. The Chlty adopted Settion IA of FRS 102 applicable to smllller entities. Measurement convenlion Th¢ i¢¢ount$ h#ve been prepored ot) the l)igtorie81 cost basis. Golng eoneern 'I'he5e accounts are prepared ot] tlic basis of going concern. The Charity has suffi¢ient resources to conliniie distributing fviids in a¢¢ordan£¢ with its objective aiid ti)e Trustees believe the Cliarity will continue to receive subsianlial Gift Aid donations for the foreseeable future. Charlt2ble funds Tlie Cliarity has a single pemiaiieni fund ivliicli wa5 Ivliolly uivestricied as fit Il)e yefir end. The l¢rnis of il)e trust deed allow the incoi)ie to l)e accuinulatcd and the Capital to b¢ spent if lh¢ Truslees so d¢t¢m)ine. Restricted ndS are funds which Are to be used in accordance with specific restrictions impos¢d by the dortor or trust deed. Unrestricted income comprise those fviids wlii¢h tlie Trustee is free lo use for any purpose in furtl)erance of lh¥ ¢harilabl¢ ubj¢'¢tiv¢s. Unrcsrricted funds include designated furtds where the Trustee, al its discretion, wishe5 to create a fund for a 5pecitlC PLifpos¢. All in¢vme is r¢cogThised once the Charity hos entitlement ¢0 th¢ in¢ome, it 1$ probable thai the income will be received and ihe amount of the income r¢¢eiv4ble can be rne8surcd rcliably. Donatioi)$ Are recognised oiice received. kn the event that a donation 15 Subject to ¢ondition$ (1181 require a level of perforniance before the c.harity is entitled to tlie fi]nds, tlie incoine is defttrred and nol reco8niscd until citlicr those conditions are fully Inth, or the fuifilnient of those condition5 15 11,1)olly within the control ot'the Charily and it 15 probable that th05c conditions will bc fulfillcd in the rep¢xting period. ljiterest on tbiids held oil deposit is iiicluded wl)en receivable and the amount can be Theasured r¢liably by Ihe Charity- Ihis 15 nomially upon notificaiion tsf the Interest paid or payable by ihe b8nk. Expenditure Liabilit1¢5 ar¢ IE¢ognised as ¢xpenditurt as soon as there is a legal or c0115truclive obligation eoinmitting ihe Charity to that expendiiure, li is probable that settlement will be rcquircd and the amount of th¢ obligation can be measurcd relsably. All expendiiure is accounted for on an accruals basis. All expenses including suppon costs and governance costs are allocated orapportioned to the applicable expenditure headings. Graiits payable are payments niade to ihird panies in the furtherance of the Ch1%ble objective8 of the Charity. In tli¢ Case of an unclditiOnal grant offertlJi5 is accTued once tlierecipicnt has b¢¢n notificd of tlie grani award.
The Y B Charity Notes to the fancIal statements (continued) Aetountlng polleles The notificalion gives the recipieni a reasonable expectatioii that tliey will Te¢eive the one-year or multi-ye. gr8nt. Grani awards that are subject io ihe recipieni fulfilling perforniance ¢ondition5 only accrued when the recipient has beeii Iiotified of the grant oi)d any remaining unfulfilled cojidition attadied io that w?iil is outside the control of the Charity. Cjsh flow stotement Under Seetiort IA of FRS 102 the Charity is not reqiiir¢d to pr¢pwr¢ a cash flow 5tatemeni. GrAlIts GBP 2026 OBP 2025 Amos Tmst Dl8rupi Ealing Sfjn¢tuary Hub EiiviroKnieni41 Law Foni'ard Thlnkln8 (iaiivick Delainccs Huinolllsis UK IMIX Longford'lrusi MAIJ Work Righis CcnlTC so,Mo 75,000 45,000 211,lJOO 30,OrfJO 15,lJOO 75,00 5U,UOU Is,000 Tolal 439th46 ManAgement and admlnlstratlon 2026 GBP 2025 (JBP AdminislTJtion expen5 Bank charges 1,776 202 5.536 1,300 1,978 2,836 The Charity reiii)bursed oiie of tlie Trustees, Mar8aret Braks&l, for administration ¢xp¢ns¢5 1iicurr¢d on belialf of tlie Cliarity iji the prior period. Credltors: amounts falllng due withln one yeAr 2026 GBP 2025 GBP Grants payabl¢ Accrua15 264,046 J23 218 264,769 218 The accrued expendiwre 2026 shon ierm crediiors incliide GBP 264.646 of grants awarded in the year to several organisations that were not settled prior to the y¢ar-end a5 Il'ell a5 accrued bank charges. The a¢cnJed expendire 2025 includes bank charges and admittistration ¢xp¢n5¢S.
The Y B Charity Notes to the financial statements (continued) Post b41gn¢¢ $beet events After tl)e rep)rting date and prior io signing this r¢port the Cliarity disbursed GBP 105,000 of grants accrued at the year-end.