**REGISTERED CHARITY NUMBER: 260372**
## **REPORT OF THE TRUSTEES AND**
**FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 5 APRIL 2025**
## **FOR**
## **JULIA MARMOR CHARITABLE TRUST**
MGR Weston Kay LLP Chartered Accountants 55 Loudoun Road St John's Wood London NW8 0DL
**JULIA MARMOR CHARITABLE TRUST**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025**
||**Page**|
|---|---|
|**Report of the Trustees**|1|
|**Statement of Financial Activities**|2|
|**Balance Sheet**|3|
|**Notes to the Financial Statements**|4 to 7|
**JULIA MARMOR CHARITABLE TRUST**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025**
The trustees present their report with the financial statements of the charity for the year ended 5 April 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 aims**
The initial objectives are to make grants and donations to charities and individuals who generally are not in receipt of high scale donations. The focus is on the relief of poverty and sickness and for the advancement of education and for providing for the needs of the physically and mentally handicapped children or orphans and of the other children whose parents or guardians are incapable for any reason of properly looking after them.
Donations may be made as individuals payments but sometimes the Charity may take a commitment for multiple years.
## **Public benefit**
The Trustees have due regard to the guidance set out under section 17(5) of the Charities Act 2011.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The Charity made adhoc donations to Charities in the UK when identified.
## **FINANCIAL REVIEW**
## **Financial position**
As detailed in the Statement of Financial Activities, the Charity’s reserves at the year-end amounted to £265,214 (2024: £232,338) of unrestricted funds and £Nil of restricted funds (2024: £Nil).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
260372
## **Principal address**
MGR Weston Kay 55 Loudoun Road London NW8 0DL
## **Trustees**
L J Hattab N C Saade
Approved by order of the board of trustees on 3 September 2025 and signed on its behalf by:
L J Hattab - Trustee
Page 1
**JULIA MARMOR CHARITABLE TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025**
|**5.4.25**
**Unrestricted**
**fund**
**Notes**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
-
Investment income
3
8,030
Other income
39,429
**Total**
47,459
**EXPENDITURE ON**
**Charitable activities**
Donations made
10,750
Other
4
3,833
**Total**
14,583
**NET INCOME/(EXPENDITURE)**
32,876
**RECONCILIATION OF FUNDS**
Total funds brought forward
232,338
**TOTAL FUNDS CARRIED FORWARD**
265,214|**5.4.24**
**Total**
**funds**
**£**
5
1,881
-
1,886
2,500
42,750
45,250
(43,364)
275,702
232,338|
|---|---|
The notes form part of these financial statements
Page 2
**JULIA MARMOR CHARITABLE TRUST**
## **BALANCE SHEET 5 APRIL 2025**
|**5.4.25**
**Unrestricted**
**fund**
**Notes**
**£**
**CURRENT ASSETS**
Cash at bank
266,714
**CREDITORS**
Amounts falling due within one year
7
(1,500)
**NET CURRENT ASSETS**
265,214
**TOTAL ASSETS LESS CURRENT LIABILITIES**
265,214
**NET ASSETS**
265,214
**FUNDS**
8
Unrestricted funds
265,214
**TOTAL FUNDS**
265,214|**5.4.24**
**Total**
**funds**
**£**
233,538
(1,200)
232,338
232,338
232,338
232,338
232,338|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 3 September 2025 and were signed on its behalf by:
L J Hattab - Trustee
The notes form part of these financial statements
Page 3
**JULIA MARMOR CHARITABLE TRUST**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 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.
## **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.
Cash donations are recognised upon receipt. Interest income is recognised on an accruals basis.
## **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.
## **Charitable activities**
Charitable activities include costs of services and support costs and depreciation on related assets.
## **Governance costs**
Governance costs are those cost incurred in the management of the charity's assets, organisational administration, and compliance with constitutional and statutory requirements.
## **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.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 4
**JULIA MARMOR CHARITABLE TRUST**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025**
|**2.**
**DONATIONS AND LEGACIES**
Donations
**3.**
**INVESTMENT INCOME**
Interest receivable
**4.**
**OTHER**
Loan write off
Support costs|**5.4.25**
**£**
-
**5.4.25**
**£**
8,030
**5.4.25**
**£**
-
3,833
3,833|**5.4.24**
**£**
5
**5.4.24**
**£**
1,881
**5.4.24**
**£**
41,550
1,200|
|---|---|---|
|||42,750|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
The average number of trustees during the period was 2 (2023: 2)
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 5 April 2025 nor for the year ended 5 April 2024.
## **6. EMPLOYEES**
There were no employees during the year.
## **7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
||**5.4.25**|**5.4.24**|
|---|---|---|
||**£**|**£**|
|Other creditors|1,500|1,200|
continued...
Page 5
**JULIA MARMOR CHARITABLE TRUST**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025**
## **8. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are as
**Unrestricted funds**
General fund
**TOTAL FUNDS**|**Net**
**movement**
**At**
**At 6.4.24**
**in funds**
**5.4.25**
**£**
**£**
**£**
232,338
32,876
265,214
232,338
32,876
265,214
**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
47,459
(14,583)
32,876
47,459
(14,583)
32,876
**Net**
**movement**
**At**
**At 6.4.23**
**in funds**
**5.4.24**
**£**
**£**
**£**
275,702
(43,364)
232,338
275,702
(43,364)
232,338
follows:
**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
1,886
(45,250)
(43,364)
1,886
(45,250)
(43,364)|
|---|---|
continued...
Page 6
**JULIA MARMOR CHARITABLE TRUST**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025**
## **9. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 5 April 2025.
Page 7