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2025-03-31-accounts

REGISTERED CHARITY NUMBER: 220917

Trustees' Report and

Financial Statements for the Year Ended 31 March 2025

for

FINNART HOUSE SCHOOL TRUST

Knox Cropper LLP Chartered Accountants and Statutory Auditors 65 Leadenhall Street London EC3A 2AD

FINNART HOUSE SCHOOL TRUST

Contents of the Financial Statements for the Year Ended 31 March 2025

Page
Reference and Administrative Details 1
Trustees' Report 2 to 3
Report of the Independent Auditors 4 to 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 12
Detailed Statement of Financial Activities 13

FINNART HOUSE SCHOOL TRUST

Reference and Administrative Details for the Year Ended 31 March 2025

TRUSTEES Dame Hilary Blume Chairman (resigned 31.3.25)
Linda Paterson
Sue Leifer
Gil Cohen (resigned 18.9.25)
Mervyn Kaye Co-Chairman
Lucy Silver
Jonathan Boyd (resigned 25.11.24)
Daniel Carmel-Brown (resigned 28.1.26)
David Russell (appointed 9.4.25)
Joshua Blume (appointed 23.6.25)
Rebecca Spagnoletto (appointed 11.12.25)
David Zemmel (appointed 11.12.25)
PRINCIPAL ADDRESS Radius Works
Back Lane
Hampstead
London
NW3 1HL
REGISTERED CHARITY NUMBER 220917
INDEPENDENT AUDITORS Knox Cropper LLP
Chartered Accountants and Statutory Auditors
65 Leadenhall Street
London
EC3A 2AD

Page 1

FINNART HOUSE SCHOOL TRUST

Trustees' Report for the Year Ended 31 March 2025

The Trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The Trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and activities

The object of the charity is to give relief to children and young persons of the Jewish faith who are delinquent, deprived, sick, neglected and/or in need of care or education.

Public benefit

The Trustees confirm that, as outlined in the achievements and performance below, real public benefit is provided through assisting the education of young people and that this work is fully in line with the objectives of the Trust.

Grantmaking policy

Young people who, because of the financial strain upon their families, might not be able to accept a place at university, and thus will not fulfill their potential, are invited to apply for scholarships to help them through tertiary education. Applications for funding may also be considered from organisations working with Jewish children and young people, coming within the scope of the trust.

Meetings of the Trustees are held to consider applications for support. The Trustees regularly reconsider the criteria in use for the award of scholarships and bursaries.

Volunteers

Other than the Trustees there are currently no volunteers.

ACHIEVEMENTS AND PERFORMANCE

Applications from 18 first year entrants and 1 second year undergraduate at university were considered for Finnart scholarships and 18 scholarships of between £1,000 and £5,000 per annum for courses of between 2 and 5 years duration were awarded. Finnart scholarships awarded in previous years continued to be paid providing that the scholars continued their university courses. Finnart scholars regularly confirm that the reduction of the financial worry through receipt of a scholarship has enhanced their ability to succeed in their studies.

The administration of the Trust continues to be provided by The Charities Advisory Trust.

FINANCIAL REVIEW

Financial review

The result for the year shows that there was a net outflow of funds of £108,670 (2024: net outflow of £184,382). The total incoming resources for the year were £27,867 (2024: £15,430).

FUTURE PLANS

It is the intention of the Trustees to continue to operate the present policies while there is a clear need for the type of support currently provided. The Trustees have agreed that should the current economic situation force more young people to have need of scholarship funding, it may become necessary to draw upon the capital resources of the trust.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Finnart House School Trust is governed by a scheme of the Charity Commission dated 20 April 1972 which was varied by further schemes of the Charity Commission dated May 1987, February 1994 and March 2000.

Trustee selection and induction

In the recruitment of new Trustees every attempt is made to enlist individuals with knowledge of the Jewish community and the needs of Jewish young people who may come within the remit of the Trust and who have social awareness and a breadth of interests. Potential and new Trustees meet with one or both of the Co-Chairs and are provided with written information about the work of the Trust. They may also visit schools at which young people seeking the support of the trust are pupils. We welcome to the board David Russell, Joshua Blume, Rebecca Spagnoletto and David Zemmel. However, we are very sad to announce the retirement of Jonathan Boyd, Gil Cohen and Daniel Carmel-Brown who served as Trustees, and Dame Hilary Blume as Chair of Trustees. In honour of Dame Hilary's many years of service to the Trust, a special award is to be introduced to recognise one scholar each year who has made an exceptional contribution of service to the community.

Page 2

FINNART HOUSE SCHOOL TRUST

Trustees' Report for the Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees have reviewed the major risks to the charity and it is considered that appropriate and reasonable systems are in place to cover foreseeable eventualities. From time-to-time further reviews will be undertaken.

TRUSTEES' RESPONSIBILITY STATEMENT

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Charity law requires the Trustees to prepare financial statements for each financial year. Under that law, the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under charity law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the Trustees are required to

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and The Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of Trustees on ............................................. and signed on its behalf by: 29th January 2026

........................................................................ David Russell - Trustee

Page 3

Report of the Independent Auditors to the Trustees of Finnart House School Trust

Qualified opinion

We have audited the financial statements of Finnart House School Trust (the 'charity') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, 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 (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion, except for the effects of the matter described in the Basis for qualified opinion section, the financial statements:

Basis for qualified opinion

As set out in Note 9 to the accounts, there is a significant uncertainty as to the valuation of the units in an investment fund which , and which is included in the accounts at a value of £340,909. The investment fund units are held in Coast Management Ltd Freehold Income Fund which, because of uncertainties relating to the implication of recent legislation, has not been valued by the fund manager since October 2023. In addition, there are no recent transactions on which to base a valuation. The carrying value of the units held in the fund is based on the October 2023 valuation. There is a significant risk that the valuation of these units is materially less than this carrying value.

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 UK, including the FRC'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 qualified 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.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

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.

In connection with our audit of the financial statements, 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 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:

Page 4

Report of the Independent Auditors to the Trustees of Finnart House School Trust

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.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors 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 a Report of the Independent Auditors 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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 Report of the Independent Auditors.

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 the charity's Trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Knox Cropper LLP Chartered Accountants and Statutory Auditors 65 Leadenhall Street London EC3A 2AD 30/01/2026 Date: .............................................

Page 5

FINNART HOUSE SCHOOL TRUST

Statement of Financial Activities for the Year Ended 31 March 2025

Notes
INCOME AND ENDOWMENTS FROM
Investment income
2
EXPENDITURE ON
Raising funds
3
Charitable activities
4
Grants and scholarships
Other
Total
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
2025
Unrestricted
fund
£
27,867
3,085
199,324
39,303
241,712
105,175
(108,670)
3,212,974
3,104,304
2024
Total
funds
£
15,430
21,836
60,964
-
82,800
(117,012)
(184,382)
3,397,356
3,212,974

The notes form part of these financial statements

Page 6

FINNART HOUSE SCHOOL TRUST

Balance Sheet 31 March 2025

Notes
FIXED ASSETS
Investments
9
CURRENT ASSETS
Cash at bank
CREDITORS
Amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS
Amounts falling due after more than one year
11
NET ASSETS
FUNDS
12
Unrestricted funds
TOTAL FUNDS
2025
Unrestricted
fund
£
3,516,172
79,198
(308,041)
(228,843)
3,287,329
(183,025)
3,104,304
3,104,304
3,104,304
2024
Total
funds
£
3,485,900
161,738
(273,972)
(112,234)
3,373,666
(160,692)
3,212,974
3,212,974
3,212,974

29th January 2026 The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. David Russell - Trustee

The notes form part of these financial statements

Page 7

FINNART HOUSE SCHOOL TRUST

Notes to the Financial Statements for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

The Trustees consider that there are no material uncertainties about the Trust's ability to continue to operate as a going concern for the foreseeable future and have prepared these financial statements on that basis.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

Critical accounting judgements and key sources of estimation uncertainty

Judgements and key sources of estimation uncertainty are detailed in these accounting policies.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year-end date are noted as a commitment but not accrued as expenditure.

Costs of generating funds are those costs incurred in attracting voluntary income.

Governance costs include those incurred in the governance of its assets and are primarily associated with constitutional and statutory requirements.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. A summary of the support costs can be found in the notes.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees and where they have not been designated for other purpose.

Investment income, gains and losses are allocated to the appropriate fund.

Investments

Investments are stated at market value at the balance sheet date. The statement of financial activities includes the net gains and losses arising on revaluations and disposals throughout the year.

Page 8

continued...

FINNART HOUSE SCHOOL TRUST

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

2.
INVESTMENT INCOME
UK listed investment income
Bank interest receivable
3.
RAISING FUNDS
Investment management costs
Portfolio management
4.
CHARITABLE ACTIVITIES COSTS
Grants and scholarships
5.
GRANTS PAYABLE
Grants and scholarships
The total grants paid to institutions during the year was as follows:
Grants to schools
The total grants paid to individuals during the year was as follows:
Finnart Scholarship to individual students
6.
SUPPORT COSTS
Other resources expended
2025
2024
£
£
26,403
14,749
1,464
681
27,867
15,430
2025
2024
£
£
3,085
21,836
Grant
funding of
activities
(see note
5)
£
199,324
2025
2024
£
£
199,324
212,001
2025
2024
£
£
-
5,000
2025
2024
£
£
199,324
207,001
Governance
Other
costs
Totals
£
£
£
25,983
13,320
39,303
29th January2026

Page 9

continued...

FINNART HOUSE SCHOOL TRUST

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

6. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

Administration fee
Bank charges
Scholarship Write Offs
Auditors' remuneration
Accountancy and legal fees
Charitable Donations
2025
Other
resources
expended
£
25,801
182
-
5,400
7,920
-
39,303
2024
Total
activities
£
25,800
188
(200,345)
5,400
7,920
10,000
(151,037)

7. TRUSTEES' REMUNERATION AND BENEFITS

The key management personnel of the Trust are those persons having authority and responsibility for planning, directing and controlling its activities, directly or indirectly, including any Trustee of the Trust. The Trustees consider that key management personnel consist solely of the Trustees and no Trustee received any remuneration during the year (2024: £nil).

Trustees' expenses

There were no Trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Investment income
EXPENDITURE ON
Raising funds
Charitable activities
Grants and scholarships
Total
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
fund
£
15,430
21,836
60,964
82,800
(117,012)
(184,382)
3,397,356
3,212,974

Page 10

continued...

FINNART HOUSE SCHOOL TRUST

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

9. FIXED ASSET INVESTMENTS

MARKET VALUE
At 1 April 2024
Disposals
Revaluations
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
Listed
investments
£
3,485,900
(74,903)
105,175
3,516,172
3,516,172
3,485,900

There were no investment assets outside the UK.

The historical cost of investments at the year-end was £2,831,752 (2024: £2,900,793).

Valuation Uncertainty

The investments reported above include 98.70 units in Coast Management Ltd Freehold Income Fund stated at a value of £340,909.90. There is significant uncertainty about the valuation of these units as there has been no recent valuation carried out by the fund manager due to the potential impact on the fund of the Leasehold and Freehold Reform Act 2024. The above value is based on published indices from the most recent fund valuation which was in October 2023. There are also no recent transactions in the fund on which to base a valuation. Investment income has continued to be received from the Fund on a biannual basis, with Finnart House School Trust receiving dividends of £6,565.01 and £8,375.69 during the year ending 31 March 2025 in respect of this Fund. There is a significant risk that the valuation of these units is materially less than the carrying value noted above. The Trustees do not consider that the investment has nil value; however, given the prevailing market uncertainty, any valuation at the reporting date would be subject to significant estimation uncertainty. The Trustees are actively exploring options to realise the investment, at which point its value will be determined by reference to the proceeds received on disposal.

Analysis of investments at 31 March 2025

Quoted shares
Property funds
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Grant commitments
Other Creditors
Accrued expenses
11.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Grant commitments
2025
£
2,619,565
555,697
3,175,262
2025
£
201,505
810
105,726
308,041

2025
£
183,025
2024
£
2,193,205
554,695
2024
£
2,193,205
554,695
3,485,900
2024
£
196,841
810
76,321
273,972
2024
£
160,692

Page 11

continued...

FINNART HOUSE SCHOOL TRUST

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

12. MOVEMENT IN FUNDS

Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are a
Unrestricted funds
General fund
TOTAL FUNDS
s follows:
Incoming
resources
£
27,867
27,867
At 1.4.24
£
3,212,974
3,212,974
Resources
expended
£
(241,712)
(241,712)
Net
movement
in funds
£
(108,670)
(108,670)
Gains and
losses
£
105,175
105,175
At
31.3.25
£
3,104,304
3,104,304
Movement
in funds
£
(108,670)
(108,670)

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
Comparative net movement in funds, included in the above are as
Incoming
resources
£
Unrestricted funds
General fund
15,430
TOTAL FUNDS
15,430
At 1.4.23
£
3,397,356
3,397,356
follows:
Resources
expended
£
(82,800)
(82,800)
Net
movement
At
in funds
31.3.24
£
£
(184,382)
3,212,974
(184,382)
3,212,974
Gains and
Movement
losses
in funds
£
£
(117,012)
(184,382)
(117,012)
(184,382)
29th January 2026

13. RELATED PARTY DISCLOSURES

One of the Trustees of Finnart is the CEO of The Charities Advisory Trust, which provides finance and administration support to Finnart for a management charge. However, the charges are at arm's length and the decision to retain The Charities Advisory Trust is approved by other Trustees, discussion of which he recuses himself. In the year ended 31 March 2025, the total charge amounted to £33,720 (2024: £33,720).

14. ULTIMATE CONTROLLING PARTY

The charity has been under the control of the Trustees.

Page 12

FINNART HOUSE SCHOOL TRUST

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

INCOME AND ENDOWMENTS
Investment income
UK listed investment income
Bank interest receivable
Total incoming resources
EXPENDITURE
Investment management costs
Portfolio management
Charitable activities
Grants to institutions
Grants to individuals
Support costs
Other
Administration fee
Bank charges
Scholarship Write Offs
Governance costs
Auditors' remuneration
Accountancy and legal fees
Charitable Donations
Total resources expended
Net expenditure before gains and losses
Realised recognised gains and losses
Realised gains/(losses) on fixed asset
investments
Net expenditure
2025
£
26,403
1,464
27,867
27,867
3,085
-
199,324
199,324
25,801
182
-
25,983
5,400
7,920
-
13,320
241,712
(213,845)
105,175
(108,670)
2024
£
14,749
681
15,430
15,430
21,836
5,000
207,001
212,001
25,800
188
(200,345)
(174,357)
5,400
7,920
10,000
23,320
82,800
(67,370)
(117,012)
(184,382)

This page does not form part of the statutory financial statements

Page 13