**Charity number: 206476**
## **CHARLES S FRENCH CHARITABLE TRUST**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2025**
## **CHARLES S FRENCH CHARITABLE TRUST**
## **CONTENTS**
||Page|
|---|---|
|**Reference and Administrative Details of the Charity, its Trustees and Advisers**|1|
|**Trustees' Report**|2 - 5|
|**Trustees' Responsibilities Statement**|6|
|**Independent Auditors' Report on the Financial Statements**|7 - 10|
|**Statement of Financial Activities**|11|
|**Balance Sheet**|12|
|**Notes to the Financial Statements**|13 - 32|
**CHARLES S FRENCH CHARITABLE TRUST**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025**
|**Trustees**|W F Noble|
|---|---|
||J Thomas|
||M Foster|
||J Foster|
||E J Cook|
||A McLeod|
||C Noble|
||K Reilly|
||S Gibson|
|**Principal office**
PO Box 5052
Hornchurch
RM12 9LQ
**Chairman**
W F Noble
**Independent auditors**
Haslers
Chartered Accountant
Statutory Auditor
Old Station Road
Loughton
Essex
IG10 4PL
**Bankers**
CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
**Solicitors**
Walker Morris LLP
33 Wellington Street
Leeds
LS1 4DL||
Page 1
**CHARLES S FRENCH CHARITABLE TRUST**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025**
The Trustees present their annual report together with the audited financial statements of the charity for the year 1 April 2024 to 31 March 2025.
## **Objectives and activities**
## **a. Policies and objectives**
The principal object of the Trust is the promotion and advancement of primarily local charities at the discretion of the Trustees.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
## **b. Strategies for achieving objectives**
The Trustees meet quarterly to review and approve grant applications and manage the operational aspects of the Trust’s activities. In addition, the Trustees meet regularly, normally once a year, to review and discuss Strategy. During the past few years, demand for grants have risen tremendously, both in terms of numbers of applications received and values of grants requested. As it is not possible to satisfy all requests, the Trustees maintain a mindful approach to grant giving, with a focus on providing grants to charities that are able to utilise grant funding quickly and with greatest impact. The Trustees have robust going concern evaluation processes for applicants to mitigate the risk of grant awards not being utilised as intended. The Trustees continue to review and evaluate investment and grant award strategies with a view to optimising current public benefit, while preserving sufficient income generating reserves to be able to operate in perpetuity. During the year, the Trustees have been successful in their endeavours to further reduce investment land holdings and income from sales have largely been reinvested in the existing investment portfolios. Higher investment income levels this year, coupled with utilisation of some sale proceeds, have enabled he Trust to award its highest ever value of grants.
## **c. Activities undertaken to achieve objectives**
The Trustees have a broad range of backgrounds and experience, and each takes an interest in specific areas of grant funding. Trustees will continue to address the joint objectives of providing continuity and improving diversity. The Trustees have also sought to further strengthen follow up and feedback from charities receiving grants, and have been pleased to conduct regular visits to supported activities throughout the year. Charities receiving grants are requested to provide reports on the use of the funds and the benefits provided in relation to the purpose declared in the applications. These initiatives have fostered an environment of much improved communication between the trust and the charities that it supports.
## **d. Main activities undertaken to further the Charity's purposes for the public benefit**
The Trust has continued to support charities within its primary catchment area (Essex and NE London), thus maintaining the broad wishes of its Founder, during his lifetime. The Trust continues to receive significantly more applications than in previous years and the Trustees now expect these levels to endure and indeed continue to grow. The Trustees are proud to have reached a new level of grant giving this year, with the annual value exceeding £653,000. However, demand for grants still far outweighs income available and so the emphasis remains upon supporting deserving charities, which demonstrate their ability to provide services and activities for those in need within the community and where our grant will make an impact.
Page 2
**CHARLES S FRENCH CHARITABLE TRUST**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025**
## **Achievements and performance**
## **a. Main achievements of the Charity**
During During the year, the Trustees were able to award grants totalling £653,230. This was achieved by a number of factors:
- 1) Investment income largely holding up;
- 2) Use of reserves from ongoing property transactions producing capital receipts
Overall, the Trustees policy in recent years of selling land which produced very little income, was vindicated and enabled us to once again increase grant giving levels in the year. The sale of land with the capital placed into investments with less risk also removes the inevitable management of holding direct property allowing more time to be spent by the Trustees on charitable activities.
When considering a sale, the Trustees continue to seek the best outcome on land related holdings having regard to any potential to increase value. Direct land and property is constantly reviewed with risk and reward in mind and sales will be made to release best value in line with the Trustees strategy to ultimately divest in direct property holdings.
## **b. Review of activities**
The Trust Manager has continued in a process of constant evaluation and improvement of all the Trust’s systems and procedures throughout the year. The Trustees have continued to work with the Trust Manager to build upon the connection with the charities that the Trust supports, so that there is an increased understanding of the needs being met by those charities. The impact of this work has become increasingly apparent with enhanced two-way communication which has enabled the Trustees to respond more effectively to support requests received.
The contributions of all Trustees continue to be much appreciated as we seek to ensure that the Trust plays an appropriate role in supporting worthwhile charities in our catchment area.
## **c. Investment policy and performance**
At the start of the financial year, the trustees were acutely aware that investment income alone would not allow them to continue the level of grant giving achieved in recent years, during which the investment income was topped up with capital receipts from property transactions. However, given further capital receipts from property and non-income producing land the recent trend was continued (as detailed above).
This enabled the Trustees to award grants with the highest ever annual value. The Trustees were also pleased to be able to make a couple of larger value additional grant awards to a couple of charities that it has supported for a number of years. The Trustees have, however, maintained a close eye on ensuring that any capital withdrawals from investment portfolios are sustainable and at a relatively low level to ensure that the long-term ability of the investments to continue to generate income to sustain grant giving is not compromised.
The investment performance of the investment portfolios is closely monitored and the risk management carried out by the investment managers is regularly reviewed. Given that much of the land and property has now been sold, the Trustees have committed to a strategic review of ongoing grant giving with an eye on ensuring the long term sustainability of the Trust’s assets – whilst also reviewing the strategic objectives of the Trust.
Following the departure of the Rathbones fund manager, a review of the Rathbones investment proposition is due to take place during Q2 of 2025.
Page 3
**CHARLES S FRENCH CHARITABLE TRUST**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025**
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
## **b. Reserves policy**
The reserves policy established by the Trustees is to maintain the capital funds at a level which they judge to be necessary to produce an annual income, sufficient to enable the Trust to meet its objectives, and the cost of so doing; and the income funds at a level, which would allow the Trust to continue making disbursements in periods of reduced income or expenditure volatility.
## **c. Principal risks and uncertainties**
The Trust maintains a Risk Register, which is reviewed annually and updated accordingly. The Trust has one part time employee and, as a predominantly grant funding Charity, has no direct contact with beneficiaries of grants. The Trust has a Safeguarding Policy, which aims to ensure that all charities receiving grants have appropriate safeguarding procedures in place. The Trustees have further reviewed all potential serious risks to the Trust and produced a serious incident policy to mitigate these. As with all policies, this will be reviewed annually.
As the Trust has continued to selectively dispose of its land holdings the exposure to risk has decreased significantly. Where appropriate overage provisions have been put in place on land sales where the Trust would share in future windfalls, should planning succeed. The Trustees have agreed a strategy to divest itself of its property and land assets and to reinvest the proceeds into other asset classes that will be less management intensive along with less risk thus allowing the Trustees to concentrate on its charitable activities.
## **Structure, governance and management**
## **a. Constitution**
Charles S French Charitable Trust is a registered charity, number 206746, and is constituted under a Trust deed.
## **b. Methods of appointment or election of Trustees**
The management of the charity is the responsibility of the Trustees who are elected and co opted under the terms of the Trust deed. The newly appointed Trustees have successfully completed the training and induction process as required and have already made a much-appreciated positive contribution to the activities of the Trust.
Page 4
CHARLES S FRENCH CHARITABLE TRUST
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
8truclurgJ governance and management {contlnuedl
statoment of Trustse's R•sponslbilitigS
Th8 Trustees ere responsible for preparing the Trustees, Report and the financial ststemen15 in accordance with
applicable law and Unit6d Klngdorn Accounting Standards {United Kingdom Generalty knepted Accounting
Practice).
The law applicable lo charitios in England & Wales r8quires the Trustees to pr8P8re financial 8latem8nts for
each financial year which give a true and falr vlew of the state of affairs of the charity and of its incomlng
resources and appllcalion of resources, induding its income and expendItu, for that period. In preparfng these
flnanclal statements. the Trustees are required to:
select suitable accounting policies and then apply them consistently,
observe the methods and principles of the Charities SORP (FRS 1021.,
make Judgments and accounting 8s1imales that are reasonable and prudent
state whether applicable UK Accounting Standards IFRS 1021 have been followed. Subject to any material
departures disclosed 8nd explained in the financial statements.,
prepare the financial slalements on the golng concern basis unless it is inappropriate to presume that the
charity will continue in business.
The Trustees are rèsponsibl8 for keeping adequate accountlng records that are sufficient to show and explaln
the charity's transactions and disclose with reasonable aGcuracy at any tim8 the financial position of the charity
and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity
(Accounts and Reports) Regulations 2008 8nd the provisions of the Trust deed. They are also responsible for
Sofeguarding the assets of the ch8rily and hence for taking reasonable steps for the prevention and detection of
fr8ud and other irregularaties.
Dlsclosure of Inforniation to audltors
Eath of the persons who are Trustees at thè time when this Twste&s' Report 18 approved has confimied th8t:
so far as that Tnjstee is aware, ther8 is no relevant audit infomiation of which the charitys auditors are
unaware, and
Ihat Trustee has taken all the steps that ought lo have been tsken as a Trustee in order to be aware of
any relevant 8ud¥t information and lo establish that the charlws auditors are aware of that information.
Audltors
The auditors, Haslers, have indicated their wllingness lo continu8 in office. The designated Trustees will propose
a motion reappolnting the auditors at a meeting of the Trustees.
Approved by order of the members of the board of Trugtees on 10 September 2025 and signed on their beha
by..
J Cook
C Noble
Page 5
CHARLES S FRENCH CHARITABLE TRUST
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees are responsible for preparfng the Trustees, Report and the flnanclal statements In accordance whh
applicable law snd United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applic8ble to charities in England & Wales requires the Trustees lo prepare financial statements for
each financial which give a true and fair vi&w of the state of affairs of the Charity and of hs incoming resources
and application of resources. including its income and expenditure, for that period. In preparing these financial
statements. the Trustees are required to-
select sullable accounting poliThes and then apply them consistently,
observe th6 methods and principles of the Charities SORP {FRS 1021.,
make judgments and accounting estimates that are reasonable and prudgnt.,
slate whether 8pplicable UK AOUnng Standards IFRS 1021 have been followed, subject to any maled81
departures disclosed and explained in the financial ststements.,
prepare the finandal statements on th8 going concem basls unless It Is Inappropriate to presume that the
Charity will contlnue In buslness.
The Trustees are responsible for keeplng adequate accounllng records that are sufficient lo show and explain
the Charitys transactions and disclose with reasonable accuracy al any time the financial position of the Ch8rity
and enable them to ensure that th6 financial statement8 compty wlth the Charities Act 2011. the Charity
(Accounts and R8portsl Regulations 2008 and the Provisions of the Trust deed. They are also responsible for
safeguardlng the assets of the Charity and hence for laking reasonable steps for the prevention and detection of
fraud and other irregularitles.
Approved by order of the members of the board of Trustees on 10 September 2025 and slgned on Ils behalf by..
EJCook
C Noble
Page 6
**CHARLES S FRENCH CHARITABLE TRUST**
## **INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CHARLES S FRENCH CHARITABLE TRUST**
## **Opinion**
We have audited the financial statements of Charles S French Charitable Trust (the 'charity') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
The financial statements have been prepared in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
This has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resources for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
Page 7
**CHARLES S FRENCH CHARITABLE TRUST**
## **INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CHARLES S FRENCH CHARITABLE TRUST (CONTINUED)**
## **Other information**
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The Trustees are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
- the information given in the Trustees' Report is inconsistent in any material respect with the financial statements; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records and returns; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the Trustees' Responsibilities Statement, the Trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
Page 8
**CHARLES S FRENCH CHARITABLE TRUST**
## **INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CHARLES S FRENCH CHARITABLE TRUST (CONTINUED)**
## **Auditors' responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Based on our understanding of the legal and regulatory frameworks that are applicable to the entity we have considered those that have a direct and indirect material impact on the financial statements and operations of the company. These include but are not limited to the Charities Act 2011, GDPR, and Employment and Health & Safety legislation.
We obtained an understanding of how the company are complying with those legal and regulatory frameworks by making inquiries to the management. We corroborated our inquiries through our review of documentation generated and assessing the extent of compliance with the relevant laws and regulations.
We discussed among the audit engagement team regarding the opportunities and incentives, including management override of controls, that may exist within the organisation for fraud and how and where fraud might occur in the financial statements.
As a result of performing the above, we identified the greatest potential for material misstatements due to fraud are in the following areas, and our specific procedures performed to address these are described below:
The risk of management override of controls is the area where the financial statements were most susceptible to material misstatement due to fraud.
Procedures performed to address these were as follows:
• Identifying and assessing the design effectiveness of controls management has in place to prevent and detect fraud, including known or suspected instances of non compliance with laws and regulations, and fraud,
• Understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process,
• Challenging assumptions and judgements made by management in its significant accounting estimates,
• Identifying and testing journal entries, in particular any unusual journal entries posted around the year end and journal entries posted by infrequent system users,
• Ensuring that restricted and unrestricted reserves have been allocated correctly,
• Reviewing board minutes for any discussion of events or evidence which will have an impact on the financial statements.
Page 9
**CHARLES S FRENCH CHARITABLE TRUST**
## **INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CHARLES S FRENCH CHARITABLE TRUST (CONTINUED)**
• Reviewing forecasts and budgets to determine if the entity can be deemed a going concern.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
## **Use of our report**
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees, as a body, for our audit work, for this report, or for the opinions we have formed.
## **Haslers**
Chartered Accountant Statutory Auditor Old Station Road Loughton Essex IG10 4PL
10 September 2025
Haslers are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
Page 10
**CHARLES S FRENCH CHARITABLE TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025**
|**Note**
**Income from:**
Investments
5
Other income
6
**Total income**
**Expenditure on:**
Raising funds
7
Charitable activities
9
**Total expenditure**
**Net income/(expenditure) before net gains on**
**investments**
Net gains on investments
**Net movement in funds before other recognised**
**gains/(losses)**
**Other recognised gains/(losses):**
Gains on revaluation of fixed assets
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2025**
**£**
**349,303**
**695,803**
**1,045,106**
**103,524**
**689,195**
**792,719**
**252,387**
**123,614**
**376,001**
**150,743**
**526,744**
**11,381,900**
**526,744**
**11,908,644**|**Total**
**funds**
**2025**
**£**
**349,303**
**695,803**
**1,045,106**
**103,524**
**689,195**
**792,719**
**252,387**
**123,614**
**376,001**
**150,743**
**526,744**
**11,381,900**
**526,744**
**11,908,644**|_Total_
_funds_
_2024_
_£_
_345,469_
_316,507_
_661,976_
_100,165_
_594,865_
_695,030_
_(33,054)_
_535,352_
_502,298_
_128,065_
_630,363_
_10,751,537_
_630,363_
_11,381,900_|
|---|---|---|---|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 13 to 32 form part of these financial statements.
Page 11
CHARLES S FRENCH CHARITABLE TRUST
BALANCE SHEET
A8 AT 31 MARCH 2025
2025
2024
Fixed assots
Tangible assets
Investments
Investment propety
14
2,548
9,268,032
1.827.322
16
15
11,377,077
470,000
11,847,OTI
11,097.g02
Current assets
Debtors
17
18.742
72,262
20,736
327.695
Cash at bank and In hand
91,004
348,431
Creditors: amounts falllng due wthin one
18
{29,437)
(64,433)
Net current as5Qts
61,567
283,998
Total assets less current liab115tles
11,908,644
11,381,900
Totsl net assets
11,908,644
11,38t,900
Charity funds
Unreslricled funds
19
11,908.644
11,38t,goo
Total funds
11,908,644
11.381,900
The financial statements were approved and authorised for Issue by the Trustees on 10 September 2025 and
sign8d on their behaw by-
J Cook
C Noble
The notes on pages 13 to 32 form part of these financial statements.
Page 12
## **CHARLES S FRENCH CHARITABLE TRUST**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **1. General information**
The Charles S French Charitable Trust is unincorporated and recognised as a charitable trust by the Charity Commission. The address of the registered office is PO Box 5052, Hornchurch, RM9 9LQ. The principal objective of the Trust is the promotion and advancement of premiarrily local charities at the discretion of the Trustees.
## **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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Charles S French Charitable Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Income**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.
## **2.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Page 13
**CHARLES S FRENCH CHARITABLE TRUST**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **2. Accounting policies (continued)**
## **2.3 Expenditure (continued)**
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
## **2.4 Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
## **2.5 Tangible fixed assets and depreciation**
Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Fixtures and fittings - 10%
## **2.6 Investments**
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of Financial Activities.
## **2.7 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **2.8 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 14
**CHARLES S FRENCH CHARITABLE TRUST**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **2. Accounting policies (continued)**
## **2.9 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
## **2.10 Financial instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.11 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
## **3. Trust status**
The trust is a registered charity and as such is not subject to corporation tax on its charitable activities.
Page 15
## **CHARLES S FRENCH CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **4. Critical accounting estimates and areas of judgment**
Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Critical accounting estimates and assumptions:
## **Valuation of Investment Property**
The trust has measured its investment property at fair value. In determining fair value, an external reviewer completed the valuation. Consideration is given to comparable land and other forms of market research.
## **5. Investment income**
|**Unrestricted**
**funds**
**2025**
**£**
Rental income from investment properties
32,396
Interest and dividends from listed investments
278,060
Interest on cash deposits
38,847
349,303
**Other incoming resources**
**Unrestricted**
**funds**
**2025**
**£**
Profit on disposal of investment property
695,803|**Total**
**funds**
**2025**
**£**
**32,396**
**278,060**
**38,847**
**349,303**
**Total**
**funds**
**2025**
**£**
**695,803**|_Total_
_funds_
_2024_
_£_
_86,838_
_244,242_
_14,389_|
|---|---|---|
|||_345,469_|
|||_Total_
_funds_
_2024_
_£_
_316,507_|
## **6. Other incoming resources**
Page 16
## **CHARLES S FRENCH CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **7. Investment management costs**
|**Unrestricted**
**funds**
**2025**
**£**
Investment management fees
75,913
Investment property expenses
13,111
Wages and salaries
14,500
103,524|**Total**
**funds**
**2025**
**£**
**75,913**
**13,111**
**14,500**
**103,524**|_Total_
_funds_
_2024_
_£_
_69,894_
_16,271_
_14,000_|
|---|---|---|
|||_100,165_|
## **8. Analysis of grants**
|Medical activities
Youth activities
Community activities
Education activities
Sports/Holiday activities
Elderly activities
Disadvantaged activities
Hospice activities
Disabled activities
Health assistance|**Grants to**
**Institutions**
**2025**
**£**
119,490
42,325
51,350
59,850
54,713
47,582
89,804
17,330
103,477
67,309
653,230|**Grants to**
**Individuals**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
-|**Total**
**funds**
**2025**
**£**
**119,490**
**42,325**
**51,350**
**59,850**
**54,713**
**47,582**
**89,804**
**17,330**
**103,477**
**67,309**
**653,230**|_Total_
_funds_
_2024_
_£_
_81,845_
_25,318_
_50,750_
_60,150_
_37,650_
_60,120_
_63,507_
_20,928_
_108,545_
_21,881_|
|---|---|---|---|---|
|||||_530,694_|
Page 17
**CHARLES S FRENCH CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **9. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|**Unrestricted**
**funds**
**2025**
**£**
Medical activities
119,490
Youth activities
42,325
Community activities
51,350
Education activities
59,850
Sports/Holiday activities
54,713
Elderly activities
47,582
Disadvantaged activities
89,804
Hospice activities
17,330
Disabled activities
103,477
Health assistance
67,309
Governance Costs
18,047
Grant Management
17,918
689,195|**Total**
**2025**
**£**
**119,490**
**42,325**
**51,350**
**59,850**
**54,713**
**47,582**
**89,804**
**17,330**
**103,477**
**67,309**
**18,047**
**17,918**
**689,195**|_Total_
_2024_
_£_
_81,845_
_25,318_
_50,750_
_60,150_
_37,650_
_60,120_
_63,507_
_20,928_
_108,545_
_21,881_
_48,906_
_15,265_|
|---|---|---|
|||_594,865_|
Page 18
**CHARLES S FRENCH CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **10. Analysis of expenditure by activities**
|Medical activities
Youth activities
Community activities
Education activities
Sports/Holiday activities
Elderly activities
Disadvantaged activities
Hospice activities
Disabled activities
Health assistance
Governance Costs
Grant Management
_Total 2024_|**Grant funding**
**of activities**
**2025**
**£**
119,490
42,325
51,350
59,850
54,713
47,582
89,804
17,330
103,477
67,309
-
-
653,230
_530,694_|**Support**
**costs**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
18,047
17,918
35,965
_64,171_|**Total**
**funds**
**2025**
**£**
**119,490**
**42,325**
**51,350**
**59,850**
**54,713**
**47,582**
**89,804**
**17,330**
**103,477**
**67,309**
**18,047**
**17,918**
**689,195**
_594,865_|_Total_
_funds_
_2024_
_£_
_81,845_
_25,318_
_50,750_
_60,150_
_37,650_
_60,120_
_63,507_
_20,928_
_108,545_
_21,881_
_48,906_
_15,265_|
|---|---|---|---|---|
|||||_594,865_|
||||||
## **Analysis of support costs**
|Staff costs
Depreciation
Auditors' remuneration
Professional fees
Repairs
Rent
_Total 2024_|**Grant**
**Management**
**2025**
**£**
15,370
2,548
-
-
-
-
17,918
_15,265_|**Governance**
**Costs**
**2025**
**£**
-
-
6,864
9,623
-
1,560
18,047
_48,906_|**Total**
**funds**
**2025**
**£**
**15,370**
**2,548**
**6,864**
**9,623**
**-**
**1,560**
**35,965**
_64,171_|_Total_
_funds_
_2024_
_£_
_14,840_
_425_
_6,600_
_2,497_
_39,809_
_-_
_64,171_|
|---|---|---|---|---|
Page 19
## **CHARLES S FRENCH CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **11. Auditors' remuneration**
||**2025**|_2024_|
|---|---|---|
||**£**|_£_|
|Fees payable to the Charity's auditor for the audit of the Charity's annual|||
|accounts|**6,864**|_6,600_|
|Fees payable to the Charity's auditor in respect of:|||
|All taxation advisory services not included above|**960**|_-_|
## **12. Staff costs**
|**2025**
**£**
Wages and salaries
**29,000**
Contribution to defined contribution pension schemes
**870**
**29,870**
The average number of persons employed by the Charity during the year was as follows:
**2025**
**No.**
Administration
**1**|_2024_
_£_
_28,000_
_840_|
|---|---|
|||
||_28,840_|
||_2024_
_No._
_1_|
No employee received remuneration amounting to more than £60,000 in either year.
## **13. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits _(2024 - £NIL)_ .
During the year ended 31 March 2025, no Trustee expenses have been incurred _(2024 - £NIL)_ .
Page 20
**CHARLES S FRENCH CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **14. Tangible fixed assets**
|At 1 April 2024
Disposals
At 31 March 2025
At 1 April 2024
Charge for the year
On disposals
At 31 March 2025
**Net book value**
At 31 March 2025
_At 31 March 2024_|**Fixtures and**
**fittings**
**£**
**4,248**
**(4,248)**
**-**
**1,700**
**2,548**
**(4,248)**
**-**
**-**
_2,548_|
|---|---|
Page 21
**CHARLES S FRENCH CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **15. Investment property**
|**Valuation**
At 1 April 2024
Disposals
Surplus on revaluation
At 31 March 2025|**Freehold**
**investment**
**property**
**£**
**1,827,322**
**(1,508,065)**
**150,743**
**470,000**|
|---|---|
The 2025 valuation were made by rural consultants, on an open market value for existing use basis.
## **16. Fixed asset investments**
|**Cost or valuation**
At 1 April 2024
Additions
Disposals
Revaluations
At 31 March 2025
**Net book value**
At 31 March 2025
_At 31 March 2024_|**Listed**
**investments**
**£**
**9,247,412**
**2,527,028**
**(691,287)**
**123,614**
**11,206,767**
**11,206,767**
_9,247,412_|**Other fixed**
**asset**
**investments**
**£**
**20,620**
**-**
**149,691**
**-**
**170,310**
**170,310**
_20,620_|**Total**
**£**
**9,268,032**
**2,527,028**
**(541,596)**
**123,614**
**11,377,077**
**11,377,077**
_9,268,032_|
|---|---|---|---|
Page 22
**CHARLES S FRENCH CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **17. Debtors**
|**Due within one year**
Trade debtors
Prepayments and accrued income|**2025**
**£**
**-**
**18,742**
**18,742**|_2024_
_£_
_4,500_
_16,236_|
|---|---|---|
||||
|||_20,736_|
## **18. Creditors: Amounts falling due within one year**
|Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income|**2025**
**£**
**8,798**
**1,136**
**-**
**19,503**
**29,437**|_2024_
_£_
_20,907_
_1,150_
_3,733_
_38,643_|
|---|---|---|
||||
|||_64,433_|
Page 23
## **CHARLES S FRENCH CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **19. Statement of funds**
|**Statement of funds - current year**
**Balance at 1**
**April 2024**
**£**
**Income**
**£**
**Unrestricted**
**funds**
**Designated**
**funds**
Designated Funds
- all funds
**11,097,902**
**-**
**General funds**
General Funds -
all funds
**283,998**
**1,045,106**
**Total**
**Unrestricted**
**funds**
**11,381,900**
**1,045,106**|**Statement of funds - current year**
**Balance at 1**
**April 2024**
**£**
**Income**
**£**
**Unrestricted**
**funds**
**Designated**
**funds**
Designated Funds
- all funds
**11,097,902**
**-**
**General funds**
General Funds -
all funds
**283,998**
**1,045,106**
**Total**
**Unrestricted**
**funds**
**11,381,900**
**1,045,106**|**Statement of funds - current year**
**Balance at 1**
**April 2024**
**£**
**Income**
**£**
**Unrestricted**
**funds**
**Designated**
**funds**
Designated Funds
- all funds
**11,097,902**
**-**
**General funds**
General Funds -
all funds
**283,998**
**1,045,106**
**Total**
**Unrestricted**
**funds**
**11,381,900**
**1,045,106**|**Statement of funds - current year**
**Balance at 1**
**April 2024**
**£**
**Income**
**£**
**Unrestricted**
**funds**
**Designated**
**funds**
Designated Funds
- all funds
**11,097,902**
**-**
**General funds**
General Funds -
all funds
**283,998**
**1,045,106**
**Total**
**Unrestricted**
**funds**
**11,381,900**
**1,045,106**|**Statement of funds - current year**
**Balance at 1**
**April 2024**
**£**
**Income**
**£**
**Unrestricted**
**funds**
**Designated**
**funds**
Designated Funds
- all funds
**11,097,902**
**-**
**General funds**
General Funds -
all funds
**283,998**
**1,045,106**
**Total**
**Unrestricted**
**funds**
**11,381,900**
**1,045,106**|**Expenditure**
**£**
**-**
**(792,719)**
**(792,719)**|**Expenditure**
**£**
**-**
**(792,719)**
**(792,719)**||**Transfers**
**in/out**
**£**
**749,175**||**Gains/**
**(Losses)**
**£**
**-**||**Balance at**
**31 March**
**2025**
**£**
**11,847,077**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Balance at 1**
**April 2024**
**£**
**Unrestricted**
**funds**
**Designated**
**funds**
Designated Funds
- all funds
**11,097,902**
**General funds**
General Funds -
all funds
**283,998**
**Total**
**Unrestricted**
**funds**
**11,381,900**|||||||||||||
|||**283,998**
**11,381,900**||**1,045,106**
**1,045,106**||**(792,719)**
**(792,719)**||**(749,175)**
**-**||**274,357**
**274,357**||**61,567**
**11,908,644**|
||||||||||||||
||||||||||||||
Designated funds - The purpose of the fund is to generate income to enable the charity to fund its grant making activities. The value of the designated funds matches the total value of fixed assets (investment properties and investments) at the end of each year.
Page 24
**CHARLES S FRENCH CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **19. Statement of funds (continued)**
## **Statement of funds - prior year**
|**Unrestricted**
**funds**
**Designated**
**funds**
Designated
Funds - all funds
**General funds**
General Funds -
all funds
**Total**
**Unrestricted**
**funds**|_Balance at_
_1 April 2023_
_£_
_10,751,537_
_-_
_10,751,537_|_Income_
_£_
_-_
_661,976_
_661,976_|_Expenditure_
_£_
_-_
_(695,030)_
_(695,030)_|_Transfers_
_in/out_
_£_
_346,365_
_(346,365)_
_-_|_Gains/_
_(Losses)_
_£_
_-_
_663,417_
_663,417_|_Balance at_
_31 March_
_2024_
_£_
_11,097,902_|
|---|---|---|---|---|---|---|
|||||||_283,998_|
|||||||_11,381,900_|
## **20. Summary of funds**
**Summary of funds - current year**
|Designated
funds
General funds|**Balance at 1**
**April 2024**
**£**
**11,097,902**
**283,998**
**11,381,900**|**Income**
**£**
**-**
**1,045,106**
**1,045,106**|**Expenditure**
**£**
**-**
**(792,719)**
**(792,719)**|**Transfers**
**in/out**
**£**
**749,175**
**(749,175)**
**-**|**Gains/**
**(Losses)**
**£**
**-**
**274,357**
**274,357**|**Balance at**
**31 March**
**2025**
**£**
**11,847,077**
**61,567**|
|---|---|---|---|---|---|---|
|||||||**11,908,644**|
Page 25
**CHARLES S FRENCH CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **20. Summary of funds (continued)**
## **Summary of funds - prior year**
|Designated
funds
General funds|_Balance at_
_1 April 2023_
_£_
_10,751,537_
_-_
_10,751,537_|_Income_
_£_
_-_
_661,976_
_661,976_|_Expenditure_
_£_
_-_
_(695,030)_
_(695,030)_|_Transfers_
_in/out_
_£_
_346,365_
_(346,365)_
_-_|_Gains/_
_(Losses)_
_£_
_-_
_663,417_
_663,417_|_Balance at_
_31 March_
_2024_
_£_
_11,097,902_
_283,998_|
|---|---|---|---|---|---|---|
|||||||_11,381,900_|
## **21. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|**Unrestricted**
**funds**
**2025**
**£**
Fixed asset investments
11,377,077
Investment property
470,000
Current assets
91,004
Creditors due within one year
(29,437)
**Total**
11,908,644|**Total**
**funds**
**2025**
**£**
**11,377,077**
**470,000**
**91,004**
**(29,437**|
|---|---|
||**11,908,644**|
Page 26
**CHARLES S FRENCH CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **21. Analysis of net assets between funds (continued)**
## **Analysis of net assets between funds - prior year**
|Tangible fixed assets
Fixed asset investments
Investment property
Current assets
Creditors due within one year
**Total**|_Unrestricted_
_funds_
_2024_
_£_
_2,548_
_9,268,032_
_1,827,322_
_348,431_
_(64,433)_
_11,381,900_|_Total_
_funds_
_2024_
_£_
_2,548_
_9,268,032_
_1,827,322_
_348,431_
_(64,433)_
_11,381,900_|
|---|---|---|
Page 27
**CHARLES S FRENCH CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **22. List of grants paid in the year**
||**2025**|
|---|---|
||**£**|
|14th Walthamstow Scout Group|**3,000**|
|Action for Family Carers|**2,000**|
|Afghanistan and Central Asian Association (ACAA)|**5,000**|
|Afro-Brazilian Arts & Cultural Exchange Institute|**2,500**|
|Age UK Waltham Forest|**2,500**|
|Age Well East Ltd|**5,000**|
|All Ability Sports and Leisure|**3,715**|
|Angel Shed Theatre Company|**4,000**|
|Apollo Music Projects|**1,000**|
|Bag Books|**4,564**|
|Barking & Dagenham Youth Zone|**3,000**|
|Billericay Baby Basics|**3,740**|
|Blind in Business|**4,200**|
|Bonny Downs Community Association (BDCA)|**4,938**|
|BOSP Brighter Opportunities for Special People|**5,000**|
|Bow Foodbank|**3,000**|
|Box Clever Theatre Company|**5,000**|
|Bridging the Gap Islington|**2,000**|
|British Liver Trust|**1,000**|
|Camp Jojo|**6,000**|
|Centre for Action on Rape and Abuse (CARA)|**5,000**|
|Changing Faces|**3,500**|
|Clean Break Theatre Company|**3,000**|
|Coach Core Foundation|**5,000**|
|Colchester and Tendring Youth Enquiry Service (YES)|**2,000**|
|Combat Stress|**3,000**|
|Community Albums|**1,000**|
|Copenhagen Youth Project|**3,000**|
|Create (Arts) Limited|**5,000**|
|Crown & Manor Club, Hoxton|**2,000**|
|Cruse Bereavement Support Essex|**3,750**|
|Dads Unlimited|**2,000**|
|Dementia Adventure Trust|**5,000**|
|Dentaid Ltd Dentaid The Dental Charity|**6,000**|
|Doctors of the World UK|**3,000**|
|Downright Excellent|**2,550**|
|Ekota Academy Ltd|**2,000**|
|English for Women|**5,000**|
Page 28
**CHARLES S FRENCH CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
|Essex Boys and Girls Clubs|**26,396**|
|---|---|
|Face Front Inclusive Theatre|**2,000**|
|Families In Focus (Essex)|**2,500**|
|Farms for City Children|**5,000**|
|Feeding the Family|**2,000**|
|Foodcycle|**2,000**|
|Forest Churches Emergency Night Shelter (FCENS)|**5,000**|
|French Kier Benevolent Trust|**10,800**|
|Frenford Clubs|**3,825**|
|Friends of Castledon School|**2,000**|
|Friends of Oakland Care Home|**3,000**|
|Frontline Partnership|**864**|
|Frozen Light|**3,000**|
|Go Beyond Charity|**3,600**|
|Groundwork East|**3,000**|
|Hackney Doorways (The Hackney Night Shelter)|**2,500**|
|Hackney Migrant Centre|**2,500**|
|Hamelin Trust|**4,570**|
|HANDICAPPED CHILDRENS ACTlON GROUP|**2,892**|
|Happy Days Children’s Charity|**5,000**|
|Happy Hill Essex CIO|**5,000**|
|Harlow Stroke Support – Rehab Centre|**4,000**|
|Haven House Foundation|**12,330**|
|Havering Christian Fellowship|**3,000**|
|Headway Essex|**3,000**|
|Hear Me Out Music|**4,000**|
|Hope for Tomorrow|**2,000**|
|Hornsey Lane Estate Community Association|**3,000**|
|Island House Community Centre|**2,000**|
|Islington Centre for Refugees and Migrants|**3,000**|
|Jesuit Refugees|**2,924**|
|Kazzum Arts Project|**4,000**|
|KEEN London|**2,970**|
|Kids Cancer Charity|**5,500**|
|Kids Inspire|**5,000**|
|Kool Carers South East Ltd|**3,000**|
|Lambourne End Ltd|**2,008**|
|Listening Books|**2,000**|
|Little Angel Theatre|**3,000**|
|LONDON YOUTH CHOIR|**3,240**|
|London's Air Ambulance Charity|**5,000**|
|Loughton Ladies Choir (postal)|**750**|
|Loughton Voluntary Care Association|**1,400**|
Page 29
**CHARLES S FRENCH CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
|Make Them Smile|**5,506**|
|---|---|
|Meningitis Now|**1,000**|
|Mental Health Innovations|**1,000**|
|Ministry of Stories|**5,000**|
|Mitchell's Miracles Neuroblastoma Charity|**5,000**|
|Motor Neurone Disease Association|**5,000**|
|New Life Wood|**4,000**|
|Newark Youth London|**5,000**|
|Nordoff-Robbins Music Therapy|**5,000**|
|Orchid Cancer Appeal Application|**1,500**|
|Over The Wall|**5,000**|
|Parent - Infant Foundation Ltd|**5,000**|
|Parent Club|**5,000**|
|Phab Limited|**5,000**|
|Pimlico Opera|**5,000**|
|POP ARTS|**2,000**|
|Positive East|**5,627**|
|Prisoners’ Education Trust|**5,000**|
|Providence Row|**3,000**|
|Quaker Social Action|**3,000**|
|Rainbow Services (Harlow)|**5,000**|
|Reach Out For Mental Health CIO|**5,000**|
|Read for Good|**2,000**|
|RE-ENGAGE LTD|**1,000**|
|Refugee and Migrant Forum of Essex & London (RAMFEL)|**4,440**|
|Renaissance Foundation|**3,000**|
|Retune Charity Limited|**3,000**|
|RICHARD DIMBLEBY CANCER FUND|**1,000**|
|Richard House Children’s Hospice|**5,000**|
|S.M.I.L.E|**4,500**|
|SALEM HEALTH PROJECT (SHP)|**3,350**|
|SANE|**2,000**|
|SCAFT|**3,500**|
|SEND the Right Message|**3,600**|
|Sense|**1,000**|
|Shift.ms|**3,615**|
|Signals Essex Media Centre|**3,000**|
|Signpost (Colchester) Ltd|**2,500**|
|South Chingford Community Library|**3,100**|
|South West Essex Choir (SWEC)|**2,000**|
|Southend YMCA|**2,500**|
|Spare Tyre Theatre Company Ltd|**3,000**|
|Special Needs and Parents Ltd|**5,000**|
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**CHARLES S FRENCH CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
|Spina Bifida, Hydrocephalus, Information, Networking, Equality - Shine|**2,000**|
|---|---|
|Spinal Injuries Association (SIA)|**3,000**|
|St Mary's Loughton -Living Hope|**10,500**|
|Stagetext|**5,000**|
|StreetlightUK|**2,000**|
|Sunny Day Children's Fund|**5,000**|
|Support after murder and manslaughter (SAMM National)|**5,000**|
|Support Through Court|**1,500**|
|Sycamore Trust UK|**4,068**|
|Tax Volunteers (known as Tax Help for Older People)|**5,000**|
|The Art Ministry|**3,000**|
|The Arts Emergency Service|**2,000**|
|The Brentwood RC Diocese Trust (The Pass it on club)|**500**|
|The Cirdan Sailing Trust|**2,500**|
|The Country Trust|**5,190**|
|The Friends of Aspen Court|**1,580**|
|The Guildhall Trust|**2,500**|
|The Hygiene Bank – Waltham Forest and West Redbridge Branch|**3,000**|
|The Ickle Pickle Partnership Limited|**2,866**|
|The Kids Bank HQ|**3,000**|
|The Literacy Pirates|**4,000**|
|The Living Paintings Trust|**1,500**|
|The Lullaby Trust|**4,067**|
|The Macular Disease Society (Macular Society)|**4,000**|
|The PCC of Christ Church with All Saints Spitalfields|**2,500**|
|The Reading List Foundation|**2,750**|
|The Sequal Trust|**7,050**|
|The Sick Children’s Trust|**10,000**|
|The Sickle Cell Society|**4,206**|
|The Sporting Memories Foundation|**1,000**|
|The Tom Bowdidge Youth Cancer Foundation|**5,000**|
|The Transforming Autism Project|**3,000**|
|Thyroid Uk|**3,000**|
|Tower Hamlets Mission CIO|**(2,995)**|
|Tower Hamlets Parents Centre|**3,665**|
|Tower Hamlets Youth Sport Foundation|**2,500**|
|UNIVERSAL EASE TO REDRESS|**2,230**|
|Voluntary Action Islington|**5,000**|
|Waltham Abbey Youth 2000|**3,000**|
|Waltham Forest Churches Night Shelter|**5,000**|
|Waltham Forest Youth for Christ|**1,000**|
|Wheely Tots|**4,814**|
|Whizz-Kidz|**8,600**|
Page 31
## **CHARLES S FRENCH CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
|Wilderness Foundation UK
Willow Foundation
Woman’s Trust
XLP (The eXcel Project)
Yes Futures
YES Outdoors
Young Minds Trust
Your Place (London) Ltd.
Youthscape|**4,500**
**4,375**
**5,000**
**3,000**
**5,000**
**3,000**
**5,000**
**5,000**
**3,000**|
|---|---|
||**653,230**|
Page 32