DoCugn Envelope ID." lCFFE449-2894c0B-8ABcE2D52cF8243 CHARITY REGI.STRATtON NUMBER: 1207905 The Zevi Rabinowitz Charilable Trnst Unaudited Financial Slatements 31 March 2025
DoCugn Envelope ID." lCFFE449-2894c0B-8ABcE2D52cF8243 The Zevi Rabinowitz Charilable Trust Financial Statements Period from 18 April 2024 to 31 March 2025 Page Trustees, annual report Independeni examiner's report 10 Ihe trnsiees Staiemeni of financial aciivilies Staiemeni of financial po.4ition Statemeni of ca%h flow% N()le% 10 the fin4illLi(11 statement The following pages do not forn] part of the financial slatements Del&iiled %tatement of fin¢tnci<il <iclivilie 14 Nole% to the delailed .slalement of financial activities 15
DoCugn Envelope ID." lCFFE449-2894c0B-8ABcE2D52cF8243 The Zevi Rabinowitz Charilable Trust Tntees, Annual Report Period from 18 April 2024 to 31 March 2025 The trustees preseni Iheir re)rt and ihe unaudiied financial siaiemenis of Ihe charity for the peri( ended 31 March 2025. Reference and administrative details Regislered charity name Charity registration number Prineipal office The Z£vi Rabinowiiz Chariiable Trnsi 1207905 Ground F](K)r Sutherland House 70 - 78 West Hendon Broadway London NW9 7BT The Irustees Mr% F Rttbinowit7. Mr B Rahinowilz Mr% M Gelen Mr M Rabinowitz (ApTX)inied 18 April 2024) (Apwinied 18 April 20241 (Apw)inied l 8 April 20241 (Apwinied l 8 April 20241 Structure. Rovernance and manaRement The Zevi Rdbinowi17 Chdriidble Trus1 1% a Charilahle Incnrwjraied Organisalion ICIO), con41iiu(ed by a Deed i)I' Trus1. 11.% regi.slered Chariiy number 1% 1211790.fj. Dily In diiy dfl'airs nl the Lhiirily are iidmini.siered by ihe Iru8iee8. None of the Iru%lee% have (Iny benel'lLial intere%t in the Lharity. It is not currently th¢ intention of ihe trustees nf ihe charity lo appoint new INslees. .Should the situation change in the future. the trustees will apply suitable recruitmenl training and induction procedLires. Objectives and activities The object of the CIO .sh<l11 be the advancement of such charilable purpo%es as are charitable in accordance with the laws of England and Wales a.s (he Iruslees shall from tiine lo time think fit, and in particular but not exclusively, (he relief of the needs of children and adults with special need5 by mdking grants towards the cost of providing for iheir education, recreation and leisure-time activities, Lare, suppc?rt dnd respiie. including for their families. The Lharily's principle dLliviiy ihrvughvvi Ihe period was ihe provision and distribution of donations and grdnls 10 i)rgdlliNdiions. and no Change is envi%aged in ihe immediaie fu[u. The Iru8lee8 confim) thai they have referred io the guidance ¢oniained in ihe Chariiy Commisqion's general guidance on public benefi( when reviewing the charity s aims and seiting the grant making policy for the period. Grant Making Policy Gr<ints are made to charitable institutions and organisations which accord with the objects of the charity.
DoCugn Envelope ID." lCFFE449-2894c0B-8ABcE2D52cF8243 The Zevi Rabinowitz Charilable Trust Tntees, Annual Report{tonrtiKHtd) Period from 18 April 2024 to 31 March 2025 Achievements and perfornianee During the period ihe charily pursued lis philanihropic objecis in sUprt of educaiional. religious and other charitable organisations. Income from donaiions and invesimenis aggregated £483,663. Total resources expended were £22.666. Grants and donations in the year totalled £16.4(K). Financial review The financial results of the charity for the peri(xl are fully reflected in ihe altached Financial Statement% together with the note5 thereon. The trustees consider the position of the charity to be RESERVES POLILY A( Ihe perii)d-enil there was a gurpluq ()f £460.997 of unre%trieied (und%. li ]% the TX)liLy ()I' the charity io iry io mdinidin unre%iricted fund¥, whieh are ihe free re%erve4 of the charily, al a level which ihe tru%tee% think appr()priaie afier considering ihe fuiure commi(Ineni% of Ihe charity and the likely adminigiraiive co818 of the charity for the next year. RISK MANAC.F.MF.NT The Iru.%lee.4 have ideniified and reviewed ihe major rigk.4 10 which ihe Tru%1 iq exw%ed. in purticulur Ih()%e relating In the operaiion.q and finance of ihe Trusi. and are 4atl8fied thai sy4iem4 are in place lo miiigTale Ihi).4e ri%ks. Plans fijr future periods Th¢ ¢harity plan.4 t() ¢()niinue the aclivities nuilined dlM)ve in the fonhcoming years subject to ufl'iLient inLI)me dnd in and in acLnrddnLe wilh iheir grani making poliLy. The trustees, annual retx)rt was approved on 2.3 July 2025 and signed on behalf nf ihe IK)ard of trustees by.. by. ICA3A0869BFC49A Mr B Rabinowiiz Trustee
DoCugn Envelope ID." lCFFE449-2894c0B-8ABcE2D52cF8243 The Zevi Rabinowitz Charilable Trust Independent Examiner's Report to the Trnstees of The vI Rabinowitz Charitable Tnt Period from 18 April 2024 to 31 March 2025 report to ihe tsijsiees on my examinaiion of (he financial statements of The Zevi Rabinowitz Charitable Trust ('the charity) for the peri(xl ended 31 March 2025. Responsibilities and basis of report As the irusiees of the charity you are reswnsible for Ihe preparaiion of the financial statements in accordance with the requirements of the Charities Act 2011 {'the Aci.). I reFx)rt in respect of tny examination of the charity s financial statements caled oul under Section 145 01 the 201 l Act and in carrying uut my examinalion I have followed all the applicable DireLlions iven by the Chdrity CoTllmi5sion under 5eLtion 14.51.5llb) of the ALt. Independent examiner's statement Since the Lharily's grosg inLome exceeded £2SO,IMK) your examiner must be a member of a body li%ied in %ecti()n 14fj of ihe 2011 Aci. l L(Trnfimi ihai l am qualified i() undenake ihe exdminali(Trn because l am a member of Ihe In.41iiuie of Chthered Accountani.4 in England and Wales (ICAEW). which 1.8 one of (he li%ied Ix)dies. have compleied my examinaiion. I confim) thai no maierial mailers have come to my atiention in connection with ihe examinaiion giving me Cau io believe thai in any material respect.. accouniing records were not kepl in respect of ihe charity as required by %eclion 1.30 of the the finan¢iJl statemen1% do nol accord wilh Ihose records: or the findnLiJI sidiemenl.% di) n()t L()mply wilh Ihe dppliLdhle requireinentl L()llLerningi the rnrm and L()nten( {)[ aLL()unl% %el i)ul in ihe Chdrities IALL()unt% Jnd Rep()rtil Reg7uldtii)ns 20Q8 1)ther Ihdn any requirement ihal the aCLI)unt% give a 'lrue and fair, view whiLh ]% not a malter con.%idered a.s parl of an independent examination. have no concerns and have come across no other mailer.s in connection with the examination to which attention should be drawn in this reiKJrt in order to enable a proper understanding of the accounis to be rcached. BIF8FFA42IW243F Mr D Harri5 FCA Independent Examiner New Burlinglon House 107.$ Finchley Rodd Lnndon NW I I OPU 23 July 2025
DoCugn Envelope ID." lCFFE449-2894c0B-8ABcE2D52cF8243 The Zevi Rabinowitz Charilable Trust Statement of Financial Activities Period from 18 April 2024 to 31 March 2025 Period from 18 Apr 24 to 31 Mar 25 Unresiricted funds Total funds Note Income and endowments Donatii)n% and I¢¥7eS Inve8imeni inLome 47.3,9(K) 47.3,9(Xl Total Income 48.3.663 48.3.663 F.xpenditure Expendiiure on rai.qing funds.. Investment mllnagement costs Expendiiure on charildble Jctivities Total expenditure 4.166 4.166 22.666 22.666 Net income and net movement in funds 460.997 4611.997 Reconciliation of funds T(Trtal I'und% hr()ugThi I'()rward Total funds carried fonvard 461).997 4611.997 The %lJlemenl of financial activities includes all gain% and ltss%e% recogni.%ed in the year. All inLDme dnd expendilure derive from Lonlinuing aLlivilie%. The llott5 OD pagts 7 to 12 for Part Of these fiuatKial 5tsteuTht
DoCugn Envelope ID." lCFFE449-2894c0B-8ABcE2D52cF8243 The Zevi Rabinowitz Charilable Trust Statement of Financial Position 31 March 2025 31 Mar 25 Note Fixed ae¢S Invesiments 460.0(K) Current &ssets Debtors Cash at bdnk and in hand 13 .625 52 1,677 Creditors: amounts falling due within one year Net current assets 14 680 997 Total a&5ets less current liabilities 460,997 Net a&sets 460.997 Funds of the Charity Unre41ricied fund4 460.997 Total eharlty funds Is 4611.997 These financial slalemenis were approved by ihe board of iru8iee8 and auihorised for i4%ue on 23 July 2112.5. and dre Signed on behalf of ihe IM)ard by: TCA3AOB098BC40A Mr B Rdbin()witz Trustee The llott5 OD pagts 7 to 12 for Part Of these fiuatKial 5tsteuTht
DoCugn Envelope ID." lCFFE449-2894c0B-8ABcE2D52cF8243 The Zevi Rabinowitz Charilable Trust Statement of Cash Flows Period from 18 April 2024 to 31 March 2025 31 Mar 25 Cash flows from operating aetivities Net incoine 460.997 AdjLI.¥iinenisfor.' Dividends, interest and rents from investments Other interest receivable and similar income ALLrued exneS Dnnati()n in kind 19.750) 6(K) 1460.0(K)I Chcinxe.f in.- Trade and ()Iher debiors Trade and oiher crediiors 11.6251 80 Caqh generaied from Ora110nS Inleresi received 19.7111 13 Nel cash ud in operating aclivilies 19.6981 Cash fl(Jws from investing activities Dividend4. interes1 and rents from investments 9.750 Net Lash from investing dctivities 9.7.50 Net increase in c&sh and ca$h equivalents Cash and cash equivalents at beRinnin% of period Cash and cash equivalents at end of period 52 52 The llott5 OD pagts 7 to 12 for Part Of these fiuatKial 5tsteuTht
DoCugn Envelope ID." lCFFE449-2894c0B-8ABcE2D52cF8243 The Zevi Rabinowitz Charilable Trust Notes to the Financial Statements Period from 18 April 2024 to 31 March 2025 General infonnation The charity 18 a public nefIt eniiry and a regisiered chariry in England and Wales and is unincorwrated. The address of Ihe principal office is Ground FlIM)r. Sutherland House. 70 - 78 West Hendon Broadway. London. NW9 7BT. Statement of complianee These financial statements have been prepared in compliance wilh FRS 102. 'The Financial Reporting Standdrd applicable in the UK and the Republic of Ireland,. the Stdtement of ReL()mmended PrdLliLe dpplicable Ic) Lharitie% preparing (heir aCLounl% in aLLC)rdanLe with the Financial Rep()rling Standard applicable in the UK and Republic of Ireland IFRS 102) (Charilies ,SORP IFRS 10211 and ihe Charities Aci 2011. Aceounting pollcles Basis of preparation The financial %iatemeni% have been prepared on ihe hi.4inrical coqi ba414, as modified by Ihe rev<iluaiion of certain financial &%sei.4 and liabiliiies and inve%imeni propellie4 mea%ured al fair value through income or exndI1Ure. The financial gialemenls are prepared in sierling. which is Ihe funclional currency of rhe enlily. Cyoing concern There are no malerial uncertainlie.4 alx)ul the chariiy's abiliiy to coniinue. JudgemenLs and kev sources of estimation uncertainty The prep'iratii)n ()l- lh¢ lindncidl %iaiem¢nis r¢quir¢% mdndgemenl In make judgement%. eitimales and d%sumptii)ns thdt affeLt ihe amoun1.4 rep()ned. These eslimdies dnd judg7emenls dre continually reviewed and are baled on exrienCe dnd other faclor%. including eX[ClaI1ns of future event% thal are believed to be reasonable under the circumsldnces. Fund accounting Unrestricted funds are available for u.se at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earnwked by the trustees for particular future project or commitmenl. Restricted tunds are subjected io restrictions on their expenditure declared by the donor or through ihc tcmis of an appeal, and fall inio one of two sub-cla55e5: rcstrictcd income fund5 or endcTrwmeni funds.
DoCugn Envelope ID." lCFFE449-2894c0B-8ABcE2D52cF8243 The Zevi Rabinowitz Charilable Trust Notes to the Financial Statements (tOnIxNxdj Period from 18 April 2024 to 31 March 2025 AceountinR PM)licies Icontinwed) IneominR resourees All incoming resources are included in the siaiemeni of financial activiiies when eniiilemeni has passed to the chariiy; it is probable ihat the economic benefits associated with the transaction will tlow to the charity and the amount can be reliably measured. The following specific policies are dpplied to particular categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gitt, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated go.£ is measured ai ihe fair value of ihe go(MJs unlesq Ihiq ig impraclical io measure reliably. in which case the value is derived from rhe Cost 10 the donor or the estimaied resale value. Donaied faciliiies and services are recognised in the Jccounis when received if the value can be reliably medsured. No amounts are included tor the ci)ntribulion ol. generdl volunleers. income from contracts for Ihe supply of services is recognised with the delivery of the contraLted serviLe. This is LlJssified as unre%lricted funds unle%5 there 14 d c()nlrdLlual requirement for it t() be %pent on a PdrtiLular purp().4e dnd returned if un%penl. in whiLh Ld%e il may he regTarded re4lriLleil. Resources expended Expenditure is reL()gni4ed Dn an accruals basis as a liabilily is Incued. Expendi(ure inLlude ny V AT whiih Ldnnoi be fully recovered, and is cla%4ified under headings c)f (he %ldiemeni of rinancial activilies io which li relaies: expenditure on raising funds include.% (he costs of all fundraising activities, events, non- charitable trading activities. and (he le of donated gi)(MJs. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further it.% charitable aims for the benefit of ils beneficiaries, including those support costs and cos15 relating lo the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neiiher related to raising funds for the charity nor part of ils cxpcnditurc on charilablc aclivilics. All co.st.s arc allocalcd to expcndilure categorie5 reflecting the use of the resource. Direct COSt5 attributable to a Single aclivily are allucatcd directly io ihat activity. Shared Lv%ls dre apportioned between ihe ac(iviiies Ihey coniribuie io on a reasonable, justifiable and consislenl Investments Unli8ied equiiy investments are iniiially recorded at cost. and subsequently mea£ured at fair value. If f<iir value cannot be reliably measured. as.seis are measured at cost less impairment. Listed investments are me&sured at fair value with changes in fair value being recognised in income or expenditure.
DoCugn Envelope ID." lCFFE449-2894c0B-8ABcE2D52cF8243 The Zevi Rabinowitz Charilable Trust Notes to the Financial Statements (tOnIxNxdj Period from 18 April 2024 to 31 March 2025 AceountinR PM)licies Icontinwed) Investment property Investment property is initially recorded & cosi. which includes purchase price and any direcily attributable expenditure. Investment property is revalued to its fair value at each reporting dale and any changes in fair value are recognised in income or exnditure. It a reliable measure of fair value is no longer available without undue cost or effort for an item of investtnent property, it shall be transferred lo langible a%%els and Irealed ds such until it is expeLted that fair vdlue will be reliably mea.%urable i)n on-gc)ing basi%. Financial instruments A linanLial a%set i)r a finanLial liabiliiy ig reLognised only when ihe charily beLomeg a party 10 Ihe Loniraciual proviqions of ihe in41rumeni. Baqic financial in41rnmeni% are inilially recogni%ed ai ihe amouni receivable or payable including any relaied iransaciion cogi.g. Curreni aqsei.q and Lurreni liabiliiies are gubsequenily measured ai ihe c&8h or oiher consideraiion ex¢[ed io be paid or received and noi di4counied. Debi in4irumenis lire 8ubsequenily measured ai amorti.4ed cost. Where inve%lmeni.% in %hare% are publicly iraded i)r Iheir fair value can (Iiherwi%e be mea4ured reliably, Ihe inve%imenl 1.4 sub.%equenily mea.%ured ill fair Viilue wilh ihange% in fdir value reL(Ig7nised in inLI)me dnd expendilure. All ciiher su¢h invesiments are sub%equently mediured at COSI les% impairnient. Other findncidl in%truments. including derivalives. dre initially reLngnised at Idir value, unless payment for an J.%set is deferred beyond normal busine%% lernis or financed at a rale of interest that is not a market rate, in which case the as%el is Inea%ured at the pre%ent value (Trf the future payments di.wounied al a markei rate of interest for a.similar debt instrument. Other financial instruments are subsequenily measured at fair value, wilh any changes recogniscd in thc statemcnt of financial aclivilie5. with the exception of hedging instruments in a de%ignated hedging relalic?nship. Financial (hat dre measured ai or amortised cosi are reviewed for objeciive evidence of impdimienl ai ihe end of each rekx)rting dale. If ihere is objeciive evidence of impairmenl, an impaimeni loss is recognised under ihe appn)priaie heading in the statement of financial activiiies in which the iniiial gain was recognised. For all equity instrumenis regardless of significance. and oiher financial assets that are individually significant. these are assessed individually for impairment. Oiher financial assets are either assessed individually or grouped on the basis of similar credil risk characleristics. Any reversals of itnpairment are recognised immediately. to the extenl that the reversal does not result in a carrying amount of the financial a5sel that exceeds whal the carrying amount would have bccn had the impairmcnl not prcviously bccn rccognised.
DoCugn Envelope ID." lCFFE449-2894c0B-8ABcE2D52cF8243 The Zevi Rabinowitz Charilable Trust Notes to the Financial Statements (tOnIxNxdj Period from 18 April 2024 to 31 March 2025 Donations and legacies Unrestricied Total Funds Funds 2025 Donations Donations 47.3.9(K) 47.3.9(M) Donations during the peri(MJ include an inve%lTnent property received frum ihe tru5tee5 of the Lhdri¢y whiLh 1% inLluded in ihe ALL()unl% at Tnarkcl vdlue. Donations during ihe peri(xl of £1 I,9 were received from the trustees of ihe charily. Investment income Unrestricted Total Funds 2025 Income from investment propenies Bank intere.%1 receivable 9.750 9.750 13 Investment management eosL$ Unre¥tricled ToLg1 Fund 21)25 Investment property outgoing 4,166 4,IfJ6 F.xpenditure on charitable ac¢ivi¢ies by fund lype Unrestricted Tolal Funds 2025 Chdritable donations Supp)rt Lo%Is 16,41M) 2,IIK) 16,4(M) 2,Iffi) 18..fjIK) 18..5Cfi) Expenditure on eharitable activities by activity type Grani funding of activities .SuprM)rt costs Total funds 2025 Charitable donations Governance costs 16.4(K 16,4(M) 2.1(K) 2.IIK) 16.41X) 2.IIK) 18.5(K)
DoCugn Envelope ID." lCFFE449-2894c0B-8ABcE2D52cF8243 The Zevi Rabinowitz Charilable Trust Notes to the Financial Statements (tOnIxNxdj Period from 18 April 2024 to 31 March 2025 Independent examination fees Period from 18 Apr 24 to 31 Mar 25 Fees payable to the independent examiner for= Independent exaTnination of the financial statevnents 10. Staff costs The average head count of employees during the periiKI was Nil. No employee reLeived employee benetits of more than £60.(XK) during the year12024.. Nill. I l. Trustee remunerotion and expenses N() tru%tee reLeived dny remunerdli()n during ihe year. The Lharity did nol meet any individual expense.% ineurred by Ihe iruslees I'or ihe service% pr()vided io ihe Lhdrily. 12. Investments Investment prTrpertiÈs Cost or valuatlon Ai I X April 211?4 Addilii)ns 460.IXK) At 31 Mareh 2025 4611.IXK) Impairment At 18 April 2024 and 31 March 2025 Carrying amount At 31 March 2025 4611,OtK) All investments shown above are held al valuatioft. Investmen¢ properties The ch<lrity's investment property W&5 valued by the trustees at 11 March 20?5 based on an external professional valuation and the trustees, understanding of properly market condititTrns and the specific property concerned. . 13. Debtor5 31 Mar 25 Trdde debtors 1,625
DoCugn Envelope ID." lCFFE449-2894c0B-8ABcE2D52cF8243 The Zevi Rabinowitz Charilable Trust Notes to the Financial Statements (tOnIxNxdj Period from 18 April 2024 to 31 March 2025 14. Creditors: amounts falling due within one year 31 Mar 25 Trade creditors Accruals and deferred income 80 680 15. Analysis of charitable funds Unrestricted funds At 18 April 2024 At IncoTne Expenditure 31 March 2025 General funds 48.3.661 122.6661 46Q,997 16. Analysis of net #ssets between funds Unresiricied Total Funds 21)25 Tungible fixed &qsei.8 Currenl ilssei. Crediii)rs le%.4 than l year Net assets 460.Otx) 1.677 {1..58111 4611.111M) 1.677 11..5801 46Q.097 4611.1197 17. Analysis of Changes in net debt At At 18 Apr 2024 Cash flow5 31 Mar 2(b25 Cash ai bank and in hand 52 52
DoCugn Envelope ID." lCFFE449-2894c0B-8ABcE2D52cF8243 The Zevi Rabinowitz Charilable Trust Management Information Period from 18 April 2024 to 31 March 2025 The following pages do no¢ forni part of ihe financial stalements.
DoCugn Envelope ID." lCFFE449-2894c0B-8ABcE2D52cF8243 The Zevi Rabinowitz Charilable Trust Detailed Statement of Financial Aetivities Period from 18 April 2024 to 31 March 2025 Period from 18 Apr 24 to 31 Mar 25 Income and endowments Don8tions and legacies Donalii)ns 47.3,9(K) Investment income InL()me trnm inve8imeni pronieS Bank inierest reLeiv&ble 9,7.50 13 9.763 Total Income 481.663 F.xpendlture Investment manaRement costs Invesimeni property outgoings 4.166 F4xpenditure on charitable activities LL'gJdl dnd pr()I'es5i()nal lees Chdritable d()nation 2.1(K) 1 fi.41K) Total expenditure 22.6fJ6 Net income 46Q.997
DoCugn Envelope ID." lCFFE449-2894c0B-8ABcE2D52cF8243 The Zevi Rabinowitz Charilable Trust Notes to the Detailed Stalennt of Financial Aetivities Period from 18 April 2024 to 31 March 2025 Period from 18 Apr 24 to 31 Mar 25 Expenditure on charitable actiTrities Granifunding aclivities Charitabl¥ donations paid Support cosls Legal and professional fees Governance costs Governance cosis - accouniancy fees 16,4(K) 1.5(M) 6(K) F.xpendlture on charltable activities 18.5(K) Is-