British Charity Fund- Berne
Verification Report of the accounts for the financial year 2025
In accordance with the mandate entrusted to me, I have verified the accounting and annual accounts
st
presented by the Treasurer for the financial year ended 31 December, 2025.
After verification of bank accounts and other documents, I confirm that:
The balance sheet and income and expense statement are consistent with the accounts
Accurate accounting is maintained
As a conclusion of this verification, I recommend that the accounts be approved as presented.
May 12, 2026
Enno van der Graaf
Annexes:
Annual accounts 2025

British Charity Fund- Berne
31st December, 2025
31st December, 2024
BALANCE SHEET
ASSETS
Bank current account BEKB
Securities account (Money-Net)
Securities valuation
Securities Portfolio
Withholding tax to be recovered
138,909.01
6,325.62
1,255,828.00
-128,654.19
13,399.08
72,808.43
114,873.63
1,110,661.00
9,916.30
13,111.99
TOTAL ASSETS
1,285,807.52
1,321,371.35
LIABILITIES
Brought forward profit or loss
Capital Value of Fund
Profit (-) or loss(+) of the current year
263,123.92
-1,584,495.27
35,563.83
263,123.92
-1,584,495.27
TOTAL LIABILITIES
-1,285,807.52
-1,321,371.35
INCOME & EXPENSE STA TEMENT
CHF
31st December, 2025
CHF
31st December, 2024
EXPENSE
Bank and current account charges
Courtage and Taxes
Stamp duty
Safekeeping fees
Payments to individuals
Payments to other Organizations
Trustees, expenses (Meetings)
Trustees, expenses for recipients
Miscellaneous expenses
4.00
32.95
39.60
5.84
2,818.20
56,273.55
11,000.00
986.65
77.40
150.40
71,384.59
3,002.11
44,861.68
26,500.00
1,337.84
172.00
1,000.00
76,877.63
TOTAL EXPENSES
INCOME
Dividends and assimilated income
Bank interest
-41,313.80
-40,024.16
-104.68
-40,128.84
TOTAL INCOME
-41,313.80
Excess(.) Deficit(+) from Income & Expense Statement
35,563.83
31,255.75

British Charity Fund - Berne
Financial year 2025
Financial Statements
The loss for the year amounts to CHF 35,563.83 (2024: CHF 31,255.75) mainly due to the payments
to individuals of CHF 44,861.68 and organisations (CHF 26,500.00) being greater than the dividend
income of CHF 41,313.80 (2024: CHF 40,128.84). No investments were sold during the year.
Cash on Hand
Cash on hand amounts to CHF 145,234.63 comprising a current account of CHF 138,909.01 and
investment account of CHF 6,325.62 representing Il% of the total capital (2024: 14%).
Investments
Investments have been relatively stable during the year with just one additional investment
amounting to CHF 6,597 for Nestle.
Income from investments
The yield on investments for 2025 was 3.4% at CHF 41,313.80 similar to the previous year at 3.6%.
Total return on capital amounts to 15.3% (2024: 3.2%) compared to the Swiss Market Index (SMI)
return of 14.6% (2024: 7.0%