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THE ALPHA OMEGA
CHARITABLE TRUST
ANNUAL REPORT
FOR THE YEAR ENDED 30 JUNE 2025
REGISTERED CHARITY NO. 265838
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THE ALPHA OMEGA CHARITABLE TRUST
REGISTERED CHARITY NUMBER 265838
CONTENTS
| Page | |
|---|---|
| Legal and administrative information | 2 |
| Report to the trustees | 3 - 4 |
| Annual report | 5 |
| Receipts and Payments Account | 6 |
| Statement of Assets and Liabilities | 7 |
| Notes forming part of the financial statements | 8 - 10 |
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THE ALPHA OMEGA CHARITABLE TRUST
REGISTERED CHARITY NUMBER 265838
TRUST INFORMATION
Trustees
Professor A Eder Chairman Dr S Handelsman Secretary Dr M Druian Dr A Marcus Dr J Wolffe Dr E Scher Dr D Spencer Appointed 01.07.25 Dr V Morris Appointed 01.07.25 Dr D Selouk Treasurer
Principal Office
Academy of Advanced Endodontics 99 Harley Street W1G 6AQ
Bankers
CAFCASH Limited Kings Hill West Malling Kent ME19 4TA
Independent Examiner
Price Bailey LLP Chartered Accountants 14 David Mews London W1U 6EQ
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Docusign Envelope ID: FAD736A9-A1F2-435B-9948-5B1C9FC48908
THE ALPHA OMEGA CHARITABLE TRUST REPORT TO THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025
The trustees present their report and financial statements for the year ended 30 June 2025
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s constitution, the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the Statement of Recommended Practice, “Accounting and Reporting by Charities”, issued in March 2005.
Structure, governance and management
The trust is governed by a deed of trust dated 3 May 1972 and is a registered charity (charity number 265838).
The trustees who served during the year were:
Professor A Eder Dr E Scher Dr S Handelsman Dr A Marcus Dr M Druian Dr J Wolffe Dr D Selouk Dr V Morris Dr D Spencer
Apart from the first trustees, every trustee must be appointed by a resolution of the trustees at a special meeting called under clause 15 of the trust deed.
Objectives and activities for the public benefit
Since its establishment in 1972, the Trust continues to be extremely active in its mission to support the ‘advancement of dental education, research and care, wherever it is needed’. The Trustees meet regularly to ensure appropriate and prompt distribution of funds to worthy causes which have included dental schools, clinics, care homes and students whilst always creating a positive social impact and ensuring the highest levels of governance.
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities and setting the grant making policy in the year.
Review of activities for the year
The trust has raised funds for various educational benefits during the year both in Israel and in Great Britain.
The trustees may invest the unrestricted funds in any type of investment as seen fit.
Reserves Policy
It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months expenditure. The trustees consider that funds at this level will ensure that in the event of a significant drop in funding they will be able to continue the Charity's current activities while consideration is given to ways in which additional funds may be raised.
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Risk management
The trustees have examined the major, strategic, business and operational risks that the charity faces and confirm that the systems have been established to ensure that these risks are minimised.
Independent examiner
The trustees intend to ask the existing independent examiner to undertake the independent examination of the trust in the following year.
Trustees' responsibilities in relation to the financial statements
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
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.
In preparing these financial statements the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any
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material departures disclosed and explained in the financial statements; and · prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
Trustees
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, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of
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09 October 2025
Approved by the trustees on and signed on their behalf by
Professor A Eder Dr D Selouk
Chairman Treasurer
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THE ALPHA OMEGA CHARITABLE TRUST INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 JUNE 2025
I report on the financial statements of the Trust for the year ended 30 June 2025, which are set out on pages 6 to 10.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the financial statements. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility:
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to examine the accounts (under section 145 of the 2011 Act);
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to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)b of the 2011 Act); and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
- (a) which gives me reasonable cause to believe that in any material respect the requirements: (i) to keep accounting records in accordance with section 130 of the 2011 Act; and (ii) to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
- (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Emma Benjamin CA Independent Examiner 14 David Mews Price Bailey LLP London Chartered Accountants W1U 6EQ Dated .........................
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THE ALPHA OMEGA CHARITABLE TRUST REGISTERED CHARITY NUMBER 265838 RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 30 JUNE 2025
| Notes Incoming Resources London (UK) Chapter of Alpha Omega Other donations Other restricted donations Gift Aid Receivable Interest Received Total Incoming Resources Resources Expended Charitable Donations 4 Legal fees Bank charges Total Resources Expended Net expenditure for the year and Net movement in funds Fund balance at 30 June 2024 Fund balance at 30 June 2025 |
£ 35,000 1,094 665 36,759 17,482 160 17,642 19,117 45,714 64,831 Unrestricted Funds |
£ - - - - - - - - - - - - - Restricted Funds |
2025 Total £ 35,000 1,094 - 665 36,759 17,482 - 160 17,642 19,117 45,714 64,831 |
2024 Total £ 16,400 2,000 - 726 |
|---|---|---|---|---|
| 19,126 | ||||
| 29,110 1,800 135 |
||||
| 31,045 | ||||
| (11,918) 57,632 |
||||
| 45,714 | ||||
| - |
The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared.
All of the incoming resources and resources expended derive from continuing activities.
The notes on pages 8 - 10 form part of these financial statements.
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THE ALPHA OMEGA CHARITABLE TRUST REGISTERED CHARITY NUMBER 265838 STATEMENT OF ASSETS AND LIABILITIES AS AT 30 JUNE 2025
| CASH FUNDS Cash at Bank Current Account Gold account OTHER DEBTORS Donations receivable Gift Aid receivable TOTAL ASSETS LESS CURRENT LIABILITES Creditors: Amounts falling due after more than one year Loan from London (U.K.) Chapter of Alpha Omega UNRESTRICTED FUNDS The financial statements set out on pages 6 to 10 w and were signed on their behalf by: _______ Professor A Eder Chairman |
£ £ £ £ 41,191 22,714 29,060 28,420 70,251 51,134 - - - - 70,251 51,134 5,420 5,420 64,831 45,714 - ere approved by the Trustees on _______ Dr D Selouk Treasurer 2025 2024 09 October 2025 |
|---|---|
| ere approved |
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THE ALPHA OMEGA CHARITABLE TRUST NOTES FORMING PART OF THE FINANCIAL STATEMENTS
1 Accounting Policies
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
1.1 Basis of accounting
The financial statements have been prepared under the historical cost convention
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)).
This is the first year of FRS 102 adoption. This has not resulted in any differences to the financial statements.
1.2 Incoming Resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of donations and gifts and is included in full in the statement of financial activities when received.
The value of services provided by volunteers has not been included.
1.3 Resources Expended
All expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be recovered and is included in the relevant costs in the statement of financial activities.
Direct expenditure comprise the cost of donations made; other expenditure includes costs incurred by the charity in delivery of its activities and services for its beneficiaries. Governance costs are those incurred in connection with the administration of the charity and compliance with the constitutional and statutory requirements.
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1.4 Fund Accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in the furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are subject to specific conditions by donors as to how they may be used.
2 Trustees
None of the trustees (or any persons connected with them) received any remuneration during the year, an
3 Accountancy
Net Expenditure are stated after charging:
| Independent examiners fee | 2025 2024 £ £ - - |
|---|---|
4 Charitable Donations
The amount paid in the year comprised of the following charitable donations
| British Friends of Rambam Hebrew University Jerusalem Dental Volunteers of Israel Norwood UK Friends of Beit Issie Shapiro Tel Aviv University Pour Sourire Postgraduate Scholarships Rosheem Mthawanji Scholarship Natan Worldwide Disaster Magen David UK |
2025 2024 £ £ - 3,910.00 - - - 5,680.41 6,740.00 4,809.75 2,035.00 3,000.00 7,723.61 - 425.93 - 557.06 - - 673.07 - 3,948.83 - 7,087.47 |
|---|---|
| 17,481.60 29,109.53 |
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5 Statement of restricted funds
Movement in the year
1 July Incoming Resources 30 June 2024 Resources Expended 2025 £ £ £ £ - - - - -
9
6 Statement of unrestricted funds
| Movement in the year Movement in the year |
1 July Incoming Resources 30 June 2024 Resources Expended 2025 £ £ £ £ 45,714 36,759 (17,642) 64,831 |
|---|---|
| 45,714 36,759 (17,642) 64,831 |
|
| 1 July Incoming Resources 30 June 2023 Resources Expended 2024 £ £ £ £ 57,632 19,126 (31,045) 45,714 |
|
| 57,632 19,126 (31,045) 45,714 |
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| 7 Analysis of net assets between funds Fund balances at 30 June 2025 are represented by: Current assets |
Unrestricted Funds Restricted Funds Total £ £ £ 64,831 - 64,831 |
|---|---|
| 64,831 - 64,831 |
|
| - |
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REPORT OF THE ALPHA OMEGA LONDON CHARITABLE TRUST 2024 - 2025
We wish friends, family and colleagues in Israel well under the most challenging of circumstances. Our thoughts are with them all and sincerely hope that we shall hear more positive news the with release of all hostages and an end to the conflict soonest.
The Trustees meet regularly and continue to support dental students on campus as well as challenges of anti-semitism against colleagues. In this regard, a further position statement prepared jointly by Alpha Omega London Council and Trust will be released shortly and will be sent to the Jewish press as well as professional organisations and dental societies. The current situation has strengthened the resolve of the International Alliance of Alpha Omega Charitable Organisations. Over the past year, funds have been directed toward the delivery of emergency patient care, the purchase of an ambulance for Magen David Adom dedicated in January 2025 and also the ‘Renewing Minds and Restoring Hope’ programme supporting the mental well-being of the Israeli dental community. In all, the Trust has supported these projects with donations approaching £10,000 and we thank all for their valuable contributions.
As a priority, we continue to support the dental schools in Israel. We were delighted to host Professor Rachel Sarig, Dean of the Tel Aviv University School of Dental Medicine, in London in June 2025. The Trustees have this year purchased radiography sensors for the newly established surgical unit enabling exceptional patient care and advancing the training of the next generation of dental professionals in the fields of endodontics, periodontics and implant dentistry. After many years of collaboration with the Hadassah School of Dental Medicine, the Trust is also delighted to be working with the Dean, Professor Avi Zini and we look forward to exploring new projects over tis coming year. Following the Trust’s support of centres of excellence in Israel, the Trustees look forward to receiving impact reports from (1) Tel Aviv following part-purchase of a CBCT scanner and an oral pathology laboratory incubator, (2) Hadassah following the establishment of a Digital Laboratory and Student Study Centre and (3) Rambam following part-purchase of an endodontic microscope to support postgraduate training and specialist care in endodontics,
The Alpha Omega London Charitable Trust has also supported the following projects over the past year:
| Beit Issie | Intra-oral scanner | £2,035 |
|---|---|---|
| Norwood | Oral health for residential patients with special needs | £6,740 |
| Pour Sourire | Dental care mission to Laos | £450 |
| TAU Dental School | Dental radiography sensors | £7,750 |
Whilst the Trust continues to offer awards to support the education and research of undergraduate students and postgraduate specialist trainees, there have unfortunately been no applications over the past year. The Trustees are keen to continue to promote these awards to raise awareness of Alpha Omega and support our younger colleagues.
Royalties from the latest edition of the ‘ Tooth Wear’ book, edited by Professor Andrew Eder and Dr Maurice Faigenblum and published by the BDJ and Springer Nature, continue to be split between the BDA Benevolent Fund and the Alpha Omega Charitable Trust. Since publication of this latest edition in 2022, the Trust has received £340.
The Trustees are progressing a review of the Trust deeds and related documentation to ensure that the Trust remains compliant with regard to latest guidance and legislation. This governance review should be complete later this year. In accordance with the Trustees’ proposal to increase the number of Trustees, we are delighted to welcome longstanding members Veronica Morris and Diana Spencer, both former Chairs of Council, as two additional trustees.
A moment of reflection. The Trustees heard with deep sadness of the passing of Dr Emil Landes who was a founder of the Alpha Omega London Chapter and Trust. He introduced so many to Alpha Omega and embodied all that is good in Alpha Omega. Emil’s passing is a real loss to the global Alpha Omega family and he will be sorely missed.
Following a superb programme delivered by the Alpha Omega London Dental Society and with the support of Henry Schein and other colleagues in the dental trade, the Trust has received £35,000 in support of its charitable activities. Special thanks are extended to Dr Kevin Silver as Chair of Council, together with all the Council members, for yet another excellent clinical programme this year and for all their efforts on behalf of our members despite the challenges above. Finally, I wish to acknowledge the hard work and commitment of our Trustees and the many friends and colleagues who give so freely of their time on behalf of the Alpha Omega London Dental Society and Charitable Trust.
Professor Andrew Eder (Chair of Trustees) Dr Kevin Silver (Chair, AO London) Dr Mervyn Druian (Trustee & Past AO President) Dr Stephen Handelsman (Trustee & Secretary)
Dr Aron Marcus (Trustee) Dr Eddie Scher (Trustee) Dr David Selouk (Treasurer) Dr John Wolffe (Trustee & Past AO President)