Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
COMPANY REGISTRATION Nu1￿BER. IM)873763
CHARITY REGISTRATION NUMBER: 2474
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
FtNANCIAL STATEMENTS
31 MARCH 2025
COHEN ARNOLD
Chartered Accountants & Siatulory Auditor
New Burlingion House
1075 Finchley Road
London
NWII OPU

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
PAGES
Trustees, Annual Report {Incorporating the Director's Report)
Independent Auditor's Report to the Members
Statement of Financial Activities (Including Income and Expenditure
Account)
Ito4
5tolO
11
Statement of Financial Position
12
Statement of Cash Flows
13
Notes to the Financial Statements
14to22

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
YEAR ENDED 31 MARCH 2025
The trustees, who are also the directors for the purwses of company law, present their report and the
financial statements of the charity for the year ended 31 March 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name
Charity registration number
Company registration number (K)873763
Principal o￿lCe and registered 6 Princes Park Avenue
o￿lee
London
Nwi i OJP
Donating Chariiy Limited
2474
THE TRUSTEES
J Schimmel
S Simons
D Conick
AUDITOR
Cohen Arnold
Chartered Accountants & Statulory Auditor
New Burlingion House
1075 Finchley Road
London
Nwi i OPU
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charity is constituted as a company limited by guarantee. and is therefore governed by its
memorandum and articles of association.
The Trustees administers the day-to-day affairs of the Charity. None of the Trustees have any
beneficial interest in the Charity.
In appointing new Trustees. the Trustees have applied suitable recruitment training and induction
procedures.
There were three Trustees who served during the year. The Trustees did not receive any remuneration
for their services nor did they receive any reimbursement for out of pocket expenses.

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
(conl[￿￿ed)
YEAR ENDED 31 MARCH 2025
OBJECTIVES AND ACTIVITIES
The Charity is established to further those purposes tM3th in the United Kingdom recognised as
charitable by English Law and in furtherance of ihe objects below.
The Charity receives income n￿]nlY from its property investments which it utilises in the provision
and distribution of grants and donation5.
The Charity's principal activity throughout the year was the provision and distribution of donations
and grants to organisations, and no change is envisaged in the imn]ediate future.
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's
gener<tl guidance on public I￿neFIt when reviewing the Charity's aims and objectives and in planning
fulure activilies and selling the grani making wlicy for ihe year.
ACHIEVEMENTS AND PERFORMANCE
During the year the Charity continued ils philanthropic activities in support of religious education,
relief of poverty and other charitable institulions and aggregate donations were paid in the 5un] of
£2,450.316 (2024.. £2.858,729}.
The benefits that these charities provide include=
Financial support to the poor
Relief of Sickness and disabilities
Religious education and support for places of worship for the community
The financial results of the Charity's activities for the year to 31 March 2025 are fully reflected in the
attached financial statements iogeiher wilh the noies ihereon.
FINANCIAL REVIEW
Reserve policy
It 15 the policy of the charity to mainlain unrestricted fund5. which include the free reserves of the
Charity, at a level which ihe Trustees ihink appropriaie. afier considerints the future con]mitments of
the Chariiy and the likely costs of the Charity for the next year.
As at 31 March 2025 (he Chariiy has total unresiricted funds of £25.437,102.
Grant making policy
Grants are made to charitable instilulions and organisations which accord with the objects of the
Charity.
The Trustees are approached for donaiions by a wide variety of charitable institutions principally
operating all over England. The Trustees consider all requests which they receive and make donations
based on the level of funds available.
Investment powers and polACy and objectives
Under the memorandum and articles of association, the Charity has the power to make any investment
which the TLWStee5 See fit. The Trustees regularly review the Charity's position and needs" in respect
of ihe investment policy.

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
(conl[￿￿ed)
YEAR ENDED 31 MARCH 2025
FINANCIAL REVIEW {contiRued)
PRINCIPAL RISKS AND UNCERTAINTILS
Risk management
The Trustees have identified and reviewed the major risks to which the Charity is exposed, in
particular those related to the operations and finance of the Charity, and are satisfied that systems are
in place to manage ihose risks.
PLANS FOR FUTURE PERIODS
The Truslees plan to continue to make distributions in accordance with their grant making policy and
where appropriate, referable to their con]mitments, to ensure that an appropriate level of reserves is
maintained.
TRUSTEES, RESPONSIBILITIFS STATEMENT
The trustees, who are also directors for the p￿r￿seS of company law. are responsible for preparing
the trustees, report and the financial stalevnent5 in accordance with applicable law and Ullited
Kingdom Accounting Standards (UniLed Kintrdom Generally Accepied Accouniing PracLice).
Cotnpany law requires the charity trustees to prepare fInancial 5tatemenls for each year which give a
true and fair view of the state of alfairs ol Ihe chariiable company and the incoming resources and
application of resources, including the income and expenditure, for that period.
In preparing these financial siaiements. the trusiees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the applicable Charities SORP.
make judgments and accounting estimates that are reasonable and prudent:
prepare the financial statements on the going concern basi5 unless It Is inappropriate to presume
that the charity will continue in business.
The trustees are re5tK)n5ible for keeping adequate accounting records that are Sufficient to show and
explain the chariiy's transactions and disclose wilh reasonable accuracy at any time the financial
position of the charity and enable them lo ensure that the financial statements comply with the
Cotnpanies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the preveniion and deiection of fraud and oiher irregularities.
AUDITOR
Each of the per50ll5 who is a trustee at the date of approval of this report confirms that:
so far as (hey are aware. there is no relevani audit inforniation of which the charity's auditor is
unaware; and
they have taken all steps that they oughi to have taken as a trustee to n]ake themselves aware of
any relevant audit infonnalion and to establish thai the charity's auditor is aware of that
information.

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
(conl[￿￿ed)
YEAR ENDED 31 MARCH 2025
SMALL COMPANY PROVISIONS
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exempiion.
The trustees, annual report was approved on .
tru5tee5 by..
711212025
and signed on behalf of the board of
DocuS*nqd by..
88B1EC4SDC394494...
J Schimmel
Trnstee

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DONATING
CHARITY LIMITED
YEAR ENDED 31 MARCH 2025
OPINION
We have audited the financial slatements of Donating Charity Lin]ited (the 'charity') for the year
ended 31 March 2025 which comprise the staiemeni of financial activities (including income and
expenditure account), siatement of financial position, statement of cash flows and the related notes,
including a summary of significanl accounting policies. The financial reporting framework that has
been applied in their preparation is applicable law and United Kingdom Accounting Standards,
including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
(United Kingdom Generally Accepted Accounting Practice).
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 applicaiion of resources, including its income and expenditure, for the
year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Praciice:
have been prepared in accordance with the requirements of the Companies Act 2006.
BASIS FOR OPINION
We conducted our audit in accordance with International StatTrdards on Auditing (UK) (ISAS (UK))
and applicable law. Our responsibililies under ihose siandaTds are further described in the auditor's
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
siatements in the UK, including the FRC'S Ethical Siandard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe ihat the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
CONCLUSIONS RELATING TO GOING CONCERN
In auditing ihe 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 perfornied, 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 truslees with respect to going concern are described
in the relevant sections of this rewrt.

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DONATING
CHARITY LIMITED(
YEAR ENDED 31 MARCH 2025
OTHER INFORMATION
The other inforn]ation comprises the information included in the annual repoQ other than the
financial statements and our audiior's report thereon. The trustees are responsible for the other
infonnation. Our opinion on the financial statements does not cover the other infomiation and, except
to the extenl othenvise explicitly stated in our report, we do not express any form of assurance
conclusion ihereon.
connection with our audit of the financial statements, our reswn5ibility is to read the other
infoLination and, in doing so, consider whether the other information 15 materially inconsistent with
the financial stalements or our knowledge obtained in the audil or othenvise appears to be materially
misstated. tf we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether there is a material misstatement in the flnancial statements or a
material misstaiemeni of the other inforniaiion. If, based on the work we have perforn]ed, we
conclude that there is a material misslatement of this other informalion, we are required to report that
fact.
We have nothing to report in this regard.
OPINIONS ON OTHER MArrERS PRESCRIBED BY THE COMPANIES ACT 2006
In our opinion, based on the work undertaken in the course of the audit:
the infonnalion given in ihe trustees. report for the financial year for which the financial
statements are prepared is consislent with the financial statements; and
the irustees, report has been prepared in accordance with applicable legal requirements.
MA￿Ells ON WHICH WE ARE REQUIRED TO REPORT BY EXCEvfIoN
In the light of the knowledge and understanding of the charity and its environment obtained in ihe
course of the audit, we have not identified material misstatements in the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 requires us to report to you if, in our opinion:
adequate accounting records have noi been kept, or returns adequate for our audit have not been
received from branches not visited by us: or
the financial statements are not in agreement with the accounting record5 and returns; or
certain disclosures of trustees. remuneration specified by law are not made; or
we have not received all the inforniation and explanations we require for our audit; or
(he trustees were noi eniiiled io lake advaniage of ihe small companies, exemptions in preparing
the directors, rew)rt and from the requirement lo prepare a strategic report.

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DONATING
CHARITY LIMITED(
YEAR ENDED 31 MARCH 2025
RESPONSIBILITIES OF TRUSTEES
As explained more fully in the trustee5' responsibilities statemenL the trustees (who are also the
directors for the pur￿SeS of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as
the tn]stees determine is necessary lo enable the preparation of financial statements that are free from
material mi5Statement, whether due lo 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. matler5 related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidale ihe charity or to cease
operations, or have no realistic alternative but lo do so.

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DONATING
CHARITY LIMITED(
YEAR ENDED 31 MARCH 2025
AUDITOR'S RESPONSIBILrrIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstaiemeni. wheiher due io fraud or error, and to issue an auditor's 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 al)ove, to detect material misstatements in
respect of l￿egUlarl(leS, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below:
We obtained an understanding of the legal and regulaiory frameworks ihat are applicable to ihe
charity through discussion with the lrnstecs and identified financial reporting legislation,
landlord legislation and charily legislation as being most significant to these financial
st<ttements.
We communicated these identified frameworks amongst our audit team and remained alert to
any indications of non-compliance throughout the audit. We ensured that the engagement team
had sufficient conipetence and capability to identify or recognise non-compliance with laws and
regulations.
We discussed with the trustees the policies and procedures regarding compliance with these
legal and regulatory frameworks.
We assessed the susceptibility of the charity's financial stalements to material misstatemeni due
to non-compliance with legal and regulatory frameworks, including how fraud might occur, by
enquiry with the trustees duTing (he planning and finalisation stages of our audit and by using
proprieiary disclosure checklists. The susceptibility to such material misstatement was
detennined to be low.
Based on (his understanding, we designed our audit procedures to identify non-compliance with
the identified legal and regulatory frameworks. which were part of our procedures on the related
financial statement items.
Owing to the inherent limitations of an audit. there is an unavoidable risk that we may not have
detected some material misstatements in the financial statements. even though we have properly
planned and performed our audit in accordance with audiling standaTds. For example, the further
removed non-compliance with laws and regulations (irregularities) is from the evenls and transactions
reflected in the financial statements, the less likely the inherently limited procedures required by
auditing standards would identify it. In addition, a5 Wlth any audit, there remained a higher risk of
non-detection of irregularilies, as these may involve collusion, forgery. intentional omissions,
misrepresentations, or the override of internal controls. We are not responsible for preventing non-
compliance and cannot be expected to detect non-compliance with all laws and regulations.

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DONATING
CHARITY LIMITED(
YEAR ENDED 31 MARCH 2025
As part of an audil in accordance wilh ISAS (UK). we exercise professional judgment and maintain
professional scepiicism throughout the audit. We also:
Identify and assess the risks of material tni5Statement of the financial 5taten]ents, whether due to
fraud or error, design and perforni audii procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a vnaterial misstatement resulting froffl fraud is higher than for one resulting fron]
error, as fraud may involve collusion. forgery. inieniional omissions, misrepresentations, or the
override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures thai are appropriaie in the circumsthnces. bui not for the purwse of expressing an
opinion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
esiimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting
and, based on the audit evidence obtained. whether a malerial uncertainty exists related to events
or conditions thai may casi significant doubt on (he charity's ability to continue as a going
concern. If we conclude thal a material uncertainty exists, we are required to draw attention in
our auditor's report to the related disclosures in the financial statements or, if such disc105ures
are inadequate, to modify our opinion. Our conclusions are based on ihe audit evidence obtained
up to the date of our auditor's report. However, future events or conditions may cause the charity
to cease to continue as a going concern.
Evaluate the overall preseniation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represenl the underlying transactions and
events ill a manner that achieves fair presentation.

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DONATING
CHARITY LIMITED(
YEAR ENDED 31 MARCH 2025
We communicate with those charged with governance regarding. among other matters. the planned
scope and timing of the audit and significant audit findings. including any significant def1ciencies in
internal control that we identify during our audit.
USE OF OUR REPORT
This report is made solely to ihe chariiy's members, as a body. in accordance with Chapter 3 of Part
16 of ihe Companies Ac1 2(Mkn. Our audit work has I￿en undertaken so that we might state to the
charity's members those matters we are required to state to them in an auditor's report and for no other
purpose. To the fullest extent perniitted by law. we do not accept or as5uine responsibility to anyone
other than the charity and ihe charity's Mernt￿rS as a b(xJy, for our audit work, for this report, or for
the opinions we have fornled.
FACD700170E8484
Barry Leigh (Senior Statulory Auditor)
For and on behalf of
Cohen Arnold
Chartered Accountants & Siatutory Auditor
New Burlington House
1075 Finchley Road
London
Nwii OPU
711212025
io-

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 31 MARCH 2025
2025
Unrestricted
funds Total funds Total funds
2024
Nots
Income and endowments
Investment income
1,886,656
1,886,656
1,782,186
Total income
1,886,656
1,886,656
1,782,186
ExpendAture
Expenditure on raising funds=
tnvestment management Costs
Expenditure on charitable activities
Total expenditure
(569,884)
(569,884) (311,088)
7￿ {2,532,943) (2,532,943) (2,919,786)
(3,102,827) (3,102,827) (3,230,874)
Net (losses)/gains on investments
li
(579,302) (579,302)
384,360
Net expenditure and net movement in funds
(1,795,473) (1,795,473) (1,064,328)
Reconciliation of funds
Total funds brought fonvard
Total funds carried forward
27,232,575 27.232.575 28,296,903
25.437,102 25,437.102 27,232,575
The statement of financial aclivilies includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 14 10 22 form part of these financial 5tatetnents.
li-

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL POSITION
31 MARCH 2025
2025
2024
Note
FIXED ASSETS
Investments
15
25.014.521
26,765,201
CURRENT ASSETS
Debtors
Cash at bank and in hand
16
652.715
94.501
473,102
303.505
747.216
776.607
CREDrroRS: amounts falling due
Ivithin one year
NET CURRENT ASSETS
17
(324.635)
(309.233)
422,581
467,374
TOTAL ASSETS LESS CURRENr
LIABILITIES
25.437,102
27,232,575
NET ASSETS
25.437,102
27,232,575
FUNDS OF THE CHARITY
Unrestricted funds
25,437,102
27,232,575
Total charity funds
19
25,437,102
27,232,575
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to (he small companies. regime.
These financial sthtements were approved by ihe board of trustees and authorised for issue on
711212025
, and are signed on behalf of the board by:
Jsc
IEDSDC3
Itnme
Trustee
Company Registration Number: (K)873763
Charity Regisiraiion Number: 247490
The notes on pages 14 10 22 form part of these financial 5tatetnents.
12-

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
STATEMENT OF CASH FLOWS
YEAR ENDED 31 MARCH 2025
2025
2024
CASH FLOWS FROM OPERATING ACTIVITIES
Net expenditute
Adjustmentsfor..
Net (losses)Igains on investments
Dividends, interest and rents from investments
Other interest receivable and similar income
Payments for expendiiure on invesimeni prO￿rtIeS
Interest payable and similar charges
Changes in."
Trade and other debtors
Trade and other creditors
(1,795.473) (1,064,328)
579,302
{384,360)
(1,885.418) (1,781,214)
(1,238)
(972}
567,421
299,936
2.463
11,152
(4,974)
(2,055)
{2,529,551) (2,926,815)
{2,529.551) (2,926.815)
3,392
Cash generated from operations
Net cash used in operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
Dividends, interest and rents from invesiments
Proceeds from sale of other investments
Payments for expenditure on investment properties
Change in stockbroker debtor
Net cash from investing activities
1,717,W8
,171.-378
(567,421)
(93)
1,687,457
1,477,342
{299,936}
2,044
2,321,772
2,866,907
CASH FLOWS FROM FINANCING ACTIVITIKS
Interest paid
Interest received
(2,463)
1,238
(11,152)
972
Net cash used in financing activities
(1,225)
(10,180)
NET DECREASE IN CASH AND CASH EQUtVALENTS
CASH AND CASH EQUIVALENfs AT BEGINNING OF YEAR
CASH AND CASH EQUIVALEwfs AT END OF YEAR
(209,004)
303,505
(70,088)
373,593
94,501
303.505
The notes on pages 14 10 22 form part of these financial 5tatetnents.
13-

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
GENERAL INFORMATION
The charity is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a regisiered chatiiy in England and Wales. The address of the registered
office is 6 Princes Park Avenue, London, NWI I OJP.
STATEMEwf OF COMPLIANCE
These financial 5tatement5 have [￿en prepared in compliance with FRS 102, The Financial
Reporting Siandard applicable in ihe UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP {FRS 102)) and the Cotnpanies Act 2006.
ACCOUNTING POLICIES
Basis of preparation
The financial statements have ￿en prepared on the hisiorical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured ai fair
value through income or expenditure.
The financial statements are prepared in sterling. which is the functional currency of the entity.
The charity meets the definition of a public I￿neFit entity under FRS 102.
Going concern
The financial statements have been prepared in accordance with the accounting principles
appropriate to a going concern, as the trustees have a reasonable expectation that the charity has
adequate resources to continue in operational existence for the foreseeable future by meeting its
liabililies as they fall due. based on the nei current asset wsition of the charity and available
sources of finance.
14-

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STA TEMENTS (conlinued)
YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES IconliNued)
Judgements and key sources of estimation uncertainty
In the application of the charity's accounting policies, the Trustees are required to make
judgements, estivnates and assumptions about the carrying amounts of assets and liabilities that
are not readily appareni from oiher sources. These estima￿S and ass(Kiated assumptions are
based on historical experience and other factors that are considered to be relevant. Actual resulis
may differ from these estimates.
The estimales and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimale is revised if the revision
affect5 only that peri(xd. or in the period of the revision and future period5 if the revision affects
both current and fulure peri(Kls.
The Trustee5 do not consider there are any critical judgements or sources of estimation
uncertainty requiring disclosure beyond ihe accounting policies listed below.
Acquisitions and dis￿￿lS of properties
Acquisitions and disposals are considered to have taken place at the date of legal completion and
are included in the fin{￿cial statements accordingly.
Trade debtors
The Trustees use delails of the age of trade debtors and the status of any disputes together with
external evidence of the credit slatus of the counterparty in making judgemenls concerning any
need to impair the carrying values.
Taxation
The charity is not liable io direci iaxaiion on ils income or gains, whether realised or not, as it
falls within the various exemptions liable to registered charities. Accordingly, the charity does
not recognise any deferred tax liability on property revalualions as no tax would be due ill the
event of a disposal as the charity would benefii from the relevani exempiions. as it will apply all
funds for qualifying charitable pUr￿)seS.
Fund accounting
Unrestricted fund5 are available for use at the discretion of ihe Trustee5 to further any of the
charity's purposes.
Incoming resources
All income is included in the stalement of financial activities when entitlement has passed to the
charity, it is probable that the econotnic t￿lleritS associated with the transaction will flow to the
charity and the amount can be reliably measured.
Income from donations or grants is recognised when there is evidence of entitlement to the gift,
receipt is probable and ils amount can be measured reliably.
15-

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STA TEMENTS (conlinued)
YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES IconliNued)
Resources expended
Expenditure is charged on an accrual basis and allocated to the appropriale headings in the
accounts.
The majority of costs are directly attributable to specific activities. Costs incurred in respect of
the charitable activities include attributable 5UPPOrt Costs where applicable.
Investments
tnvestment properties are properties which are held eiiher to earn rental income or for capital
appreciation or for ￿}th. Investment properties are recognised initially at cosl.
Subsequent to initial recognilion -
(i) Investment properties are held at fair value. Any gains or losses arising from changes in the
fair value are recognised in the income and expenditure account in the period that they arise- and
(li) No depreciation is provided in respeci of invesimeni properties applying the fair value
model.
tnvestment property fair value is detertnined by the Trustees based on their understanding of
property market conditions and the specific properties concerned using a sales valuation
approach, derived from recent comparable transactions on the market. adjusted by applying
discount5 to reflect status of occupation and condition.
Listed investments are shares held in listed companies for the purpose of dividend income and
capital appreciation. They are initially recognised at cosl. Subsequent to initial recognition they
are measured at fair value based on market daia wilh changes in fair value being recognised in
profit or loss.
Other investments are foreign currency loan notes, initially recognised at cost. Subsequently they
are measured at fair value by iranslaling al the year end using the exchange rales wilh changes in
exchange rates being recognised in ihe profit and loss.
Grants payable
These are only recognised in (he accounis when a commitment has been made and there are no
conditions to be met relating io the grant which remain in the control of the charity.
Impairnlent of fixed assets
A review for indicators of impairtnent is catried out at each reporting date, with the recoverable
amount being estimaied where such indicators exist. Where the carrying value exceeds the
recoverable amount, Ihe asset is impaired accordingly. Prior impairnients are also reviewed for
possible reversal at each re￿rtIng date.
16-

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STA TEMENTS (conlinued)
YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES IconliNued)
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any Telated transaction costs. unless the a￿angement COllStitutes a financing transaction. where it
is recognised ai the present value of the fuiure payments discounted at a market rate of interest
for a similar debt instrnment.
Current assets and current liabililies are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instrumenis are subsequently measured ai amortised cost.
Financial assets thal are measured at cost or amortised cost are reviewed for objective evidence
of impairnient ai the end of each reporting dale. If (here is objective evidence of impairnient, an
impainnent loss is recognised under the appropriate heading in the siatement of financial
activities in which the initial gain was recognised.
Any reversals of impairnient are recognised immediately. to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairn]ent nol previously been recognised.
LIMITED BY GUARAIYTEE
The Charity is a Company Limiied by Guaraniee and has no share capital. The liability of each
Member in the event of winding up is limited to £1.
INVESTMENf INCOME
u[￿estriCted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Property revenue
tncome from UK listed invesimenis
Income from other investments
Interest receivable
1,877.625
6.089
1.704
1.238
1,877,625
6,089
1.704
1,238
1,759,432
13.780
8,(X)2
972
1,759,432
13,780
8,IKJ2
972
1,886,656
1,886,656
1,782,186
1,782,186
INVESTMENT MANAGEMEwf COSTS
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Interest payable
Property expenses
2.463
567.421
2,463
567,421
11,152
299,936
11,152
299,936
569,884
569.884
311,088
311,088
17-

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STA TEMENTS (conlinued)
YEAR ENDED 31 MARCH 2025
EXPENDITURE ON CHARITABLE ACTIVITIES BY TYPE
U[￿estricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Donations paid
Support cosis
2.450,316
82.627
2,450,316
82,627
2,858,729
61,057
2,858,729
61,057
2.532.943
2.532.943
2,919,786
2.919.786
EXPENDITURE ON CHARITABLE ACTIVIT￿ BY ACTIVITY TYPE
Grant funding
of aciivilies Supwrt costs
Total funds Total fund
2025
2024
Donations paid
Governance costs
2,450.316
2,450.316
82,627
2,858,729
61,057
82,627
2.450.316
82,627
2.532,943
2,919,786
ANALYSIS OF SUPPORT COSTS
Donations
paid Total 2025 Total 2024
Governance costs
82,627
82,627
61,057
10. ANALYSIS OF GRANTS
All grants and donalions were paid io charitable institutions for the purtM)ses of the support of
education, advancement of the Jewish religion or the relief of poverty.
Achisomoch Aid Company
AJJDC UK Trust
Briiish Friends Of Igud Hakolelim B Yerushalayim
KKL Charity Accounts
Rabbi Sacks L£gacy Trust
The Friends Of The Yeshivai Har Ettion Trust
The Marque Foundation
Tikva UK
Other Donations
15,150
74,600
17,500
1,24.3,679
58,300
19,900
447,200
507,342
66,645
2,450,316
18-

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STA TEMENTS (conlinued)
YEAR ENDED 31 MARCH 2025
11. NET {LOSSES)IGAINS ON INVESTMENTS
u[￿eStricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Gain81(108ses) on investment property
Realised gains l (losses) on lisied
investments
Unrealised gains l (losses) on listed
investments
Gainsl(losses) on other inveslmenl
assets
(660,(XK))
(6(A),IMJ))
37.270
37.270
125,332
125,332
259,294
259,294
43.428
43,428
(266)
384,360
(266)
384,360
(579.302) (579,302)
12. AUDITORS REMUNERATION
2025
2024
Fees payable for the audii of ihe financial siaiemenis
14,4(K)
13,920
13. STAFF COSTS
The average head count of employees. including irustees. during the year was 3 (2024: 3).
No salaries or wages have been paid to employees during the year.
14. TRUSTEE REMUNERATION AND EXPENSES
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
No trustees expenses have been incurred.
15. INVFSTMENTS
Listed Investment
Other
investments
properties investn]ellts
Total
Valuation
At l April 2024
Additions
Disposals
Fair value movements
1,264.325 24,4(KI,IK)O
1,100.876 26,765.201
170,443
170,443
(40,226) (1,304,551)
43,428
(616,572)
(1.264.325)
{6fK>,IK)O)
At 31 March 2025
23,740,IMX)
1,274,521 25,014,521
Impairment
At l April 2024 and 31 March 2025
Carrying amount
At 31 March 2025
23,740,IKK)
1,274,521 25,014,521
At 31 March 2024
1.264.325 24,41K),IK)O
1,100,876 26,765,201
19-

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STA TEMENTS (conlinued)
YEAR ENDED 31 MARCH 2025
15. INVESTMENTS I
coNtinuedl
All investments Show￿ above are held at valuation.
Investment properties
The invesimeni property is siaied at irusiees, valuation as at 31 March 2025 based on a
professional valuation carried out in March 2025. The Trnstees have used this professional
valuation and have applied minority discounts as the Charity owns a 50% share in the property.
The historical cost of the properties as ai 31 March 2025 was £7,393,423 (2024: £7.393,423).
Listed investments
During the year, the charity sold all of its lisied investments. The total pr(Keeds amounced to
£1,301,594 resulting in a realised gain of £37,270 compared with their carrying value at the start
of the year. At the year end, the charity held no listed investments. The proceeds were used for
the furtherance of the Charity's chariiable objeciives.
Other investments
The other investment are loan notes and a Special Opportunities Fund. The movement in the
year represents part repayment and movements in the exchange rate at the year end.
16. DEBTORS
2025
2024
Trade debtors
Prepaymenis and accrued income
Other deblors
643,999
370,531
93,948
8,623
8,716
652,715
473,102
17. CREDITORS: amounts falling due within one year
2025
2024
Accruals and deferred income
Social securiiy and other taxes
Other creditors
257,060
47,571
20,(MM
24_5,050
13,920
324,635
309,233
18. DEFERRED INCOME
2025
2024
At l April 2024
245,050
(245,050)
257,060
338,943
(338,943)
245,050
Amount released to income
Amount deferred in year
At 31 March 2025
257,060
245,050

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STA TEMENTS (conlinued)
YEAR ENDED 31 MARCH 2025
19. ANALYSIS OF CHARITABLE FUNDS
Unrestricted funds
At
Gains and 31 March 20
losses
25
Ai
l April 2024
Income Expenditure
General funds
27,232,575
1.886.656 (3,102,827) (579,302) 25,437,102
At
Gains and 31 March 202
losses
At
l April 2023
Income Expenditure
General funds
28,296,903
1.782.186 (3,230,874)
384,360 27,232,575
20. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Total Funds
Funds
2025
tnvestments
Current assets
Creditors les5 than l year
Net a&sets
25,014,521 25,014,521
747,216
747,216
(324,635) (324,635)
25,437,102 25,437,102
Unrestricted Total Funds
Funds
2024
tnvestments
Current assets
Creditors less than l year
Net assets
26.765,201 26,765,201
776,607
776,607
(309,233)
(3￿,233)
27,232,575 27,232,575
21. FINANCIAL INSTRUMENTS
The carrying amount for each category of financial instrument is as follows..
2025
2024
Financial assets that are debt instruments measured at amortised cost
Financial assets that are debt instruments measured at an]ortised
cosi
652,715
473,102
Financial liabilities measured at amortised cost
Financial liabilities measured at amortised cost
324,635
309,233
-21-

Docusign Envelope ID." C7CD1 EEB-OOFE4F28-AC55-OA52EE77031C
DONATING CHARITY LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STA TEMENTS (conlinued)
YEAR ENDED 31 MARCH 2025
22. ANALYSIS OF CHANGES IN NET DEBT
At
31 March 20
25
At
l April 2024 Cash flows
Cash at bank and in hand
303,505
(209,004)
94,501
11. OPERATING LEASE Com￿￿￿[￿￿￿rS
As lessor
The total future minimum lease payments receivable under non-cancellable operating leases are
as follows:
2025
2024
Not later than l year
Later than l year and not later than 5 years
1.268,000
1,191,(XX)
1,268,(X)O
I.783,￿0
2,459,0(M)
3,051,000
24. RELATED PARTIES
Grants and Donations include donations of £447.2(K) paid to the Marque Foundation, a charity
which trustees are family members of a Irustee of this charity. Also included in Grants and
donations is a donation of £58,31MI paid to Rabbi Sacks L£gacy Trust who had a trustee in
common with one of the trustees of this charity during the year.
-22-