THE RABBI ARYEH AND MIRIAM CARMELL MFMORIAL FIT.ND FINANCI.4L STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Registered Charity Number 269595 ROSENTHAL & CO Chartered Accountants 74 Whitehall Road Gateshead Tvne & Wear NF8 4Tr"T
THE II4BBI ARYEH AND MIRIAM CARMELL MEMORIAL FUND CONTENTS OF THE FINANCIAL STATEMENTS FOR THE I"EAR EN'DED 31 DECEMBER 202) CONTENTS PAGE Members of tlie Board and Professioiial Advisors Report of the Trustees Independent Examiner's Report Statement of financial activilies Bal]ce sheet 2to4 Notes to the financial statements 8tolO
TFIE RABBI ARYEII AN'D IIqIRIAM CARMELL MEMORIAL FUND MEMBERS OF THE BOARD AND PROFESSIONAL ADVI,SERS Registered Charity number ?6959j Principal office ?2 Canibridge Terrace Gateshead NE8 IRP Trustees B.DUNNER A.METZKF,R N.WOLINSKY Independent Fxaminer Rosenthal & Co. 74 Whitehall Rodd Gateshead Tyne & Wear NE8 4ET Bankers BARCLAYS BANK Walthainstow 3 Leicester LE87 2BB
THE RABBI ARYEH AND,MIRIAM CARMELL MENIORIAL FUIND TRUSTEES, AfNNUAL REPORT 31 DECE.MBER 20?5 The trustees present their report with the finaiicial statements of the charity for tlie year ended I I Deceiiiber £095. REFERENCE MI).4DTrIINISTRATIVE DETAILS Reference and administrative details are shown in the schedule of members of the board and professioiial advisers on page l of tlie financial .statements. THE TRUSTEES The trLlStees who served the trnst dunno the period were as follows: B.Dunner A.Metzker N. Wolinsky The Trust's day to day activities are administered by the trustees, as the Trust employs no staff. The trustees, Ii'ho receive no remuneration f()r their serviLes: are solel>' responsible for the consideratioii aiid authorisation of tlie charitable grants and doiiations made b), the Tnist. Appoiiitmtrnt ol: truslees is governed by the Tru.st Deed of tlie charity. Tlie trusteLs Iiave Ilie power to appoint further truste¢s by a simple majority voting svstcm. A siiitable candidate would be soineonL who is sensitive to the needs and demands of the or(yanisation. Tlie trustLes are authorised to fill tlie vacancies arising tlirough resicsnatloll cir deatli of an L.xi.sliiig tru.stee. STRUCTURE, GOVERNANCE AND M.4NAGEIWIENT Governing Document The Rabbi Arveh and Miriani Carmell Memorial Fund is constituted under a deed dated l O April 197) aiid regTlStered as a charity 3 July 1975. The Cliarity is coiitrolled by its g)overning docuniLnt, a deed oftrust, aiid constitutes an unincorporated charity. Risk Man4q 4Temept TIIL trustees have a duty to idLntify (Ind review tlie risks to which the charity is exposed, ai)d to eiisiire appropriate Lolltrols are in place to prov'ide reasonable assurance against fraud and en"or.
THE RABBI ARYEH AND .MIRIAM CAILMELL MEMORIAL FU,ND TRUSTEES, ANNUAL REPORT (CoLAlled) 31 DECEMBER 2025 OBJECTIVES ND ACTINryTIES Objectives and aims The objective of the charity is for the furtherance or benefit of such one or more charities. cliariiable institutions or charitable purpose in an), part of the world in such shares and in SULh manner as the triistees. in tlieir absolute discretion, may frc)m Lime to tiiiie determine. he trustees contirm that they hai'e referred to the ouldarle conlained in the Charity Commission's general giiidance on public benefit when reviewino the Trust's aims and objectives and in planning future activities and setting the grant makin(y policy for the vear. Investment Policy The charity does not have any investments nor does it plan to undertake any iiivestinent activities iii tlie f.oreseeable future. Grant making policy Graiits arL made at tlie discretion of the trustees aiid in accordance with the objeLtives of the charity. l-lie trustees have unrestricted pow.er to apply trust iunds Lowards tliese charitable objectives. IIEVEMENTS AND PERFORMANCE Charitable activities Durijig the j'ear the cliarity had an excess of income over expenditure. The details of tlie income an eipenditure are shown in the Financial Siatements. l-he tinanLial results of tlie charity's activities t-or the pLriod are tullv reflected in Ihe attached Financial St.4teinents together wilh the notes thereoii. FI.NANCIAL REVTEW Reserves Policy T'lie tnistees coiisider the financial resLilts for the period to be satisfactory. FUTURE DEVELOP.MENTS he trustees plan to continue to make distributions in aLcordance with tlieir grant makin(y eii.4•ure Iliai the ability to geiiknrate iufficient inLoiiie is maiiilained to acliieve Ihat eiid. policv and ti)
ST.4TEMENT OF TRUSTEES RE,SPONSIBILITIIS l-he trustees are respon£iible for prepa", iiig the Trustees AIiiiLial Report and the financial stateinents in accordance with applicable law and United KiJi(ydom Accouiiting Standards (Uiiited Kiiiod()ni Generall! Accepted .Accountiniy Practice). Tlie law applicable to charities in Eno]cind and Wales, tlie Charities Act 201 I, Cliarity (-4ccoiints and Reports) RegLilations 2008 and the provisioiis of the trust deed requires the trustees to prepare fijiancial .stateinents for each financial J'ear which give a triie and fair view of the state of affair.s of the charity and of the incoming resources and application of resources, iiicluding the incoine and expeiidilure, of the charity, for that period. In preparing tliose financial statements, the triistees are required to: select suitable aLcountin(y policies and thL4n apply them consisteiitly; obqerve the melliods and principles in the Charities SORP; make jLidgemeiits and estimates that are reasonable and prudeiit: prepare tlie IiIiancial statements on thL gyoing concern basis unless it is inappropriale to presuin that tlie ch"itY will Lontinije in operation. TIIL trustees are responsible for keeping proper accounting records whiLh disclose with reasonable aLLur(ILy at dnv tinie tlie financial Position of the charity and eiiable theni to eiibure that the fiiiancial statemeiits comply v/ith the Charities Act 101 l and the Charity (Accc)unts aiid Reports) Regulations ?008 and tlie provisions of the trust deed. They ,Ire also responsible for safeguarding tlie assets ot" the cli<ifity dnd Iience for takiiig reasonable steps for the prevention and detection of t~raLid aiid otlier iri-egTulariliLS. INDEPENDETrtr EXAMINER R05enthal & Co. Iiai e beeii re-(Ippointed ds iiidependenl e.xaminer for the ensuing year. ApprovLd bj order ot the board of trustees on 18 March 2026 and si(Jned on its belialf by: N4XfrL"C m_ N.WoliJisky TrLlStLe
THE RABBI ARYEH AND MIRIAM CARMF,LL MEMORIAL FUND tr*EPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 I report on Ihe financial statements of the charitv for the period ended 31 December 2025 set out on pagies 6 to 10. RESPECTtVE RESPOINSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act): and thal ali independent examination is needed. It is my responsibility to: examine Ihe accounts uiider section 145 of Ihe Cliarities Act. to follow the procedures laid down in the Lieneral Directions given bs1 the Charity Commission (under section 14i(5)(b) of the Charities Act; and to .state Ivliether pa Icu ar matters ave come to my attention. BASIS OF INDEPENDENT EXAMJNER'S STATEMENT My examination w'as carried out in accordance with the General Directions given by the Charit! Commission An exaniination includes a review of the accounting records kept by the charity and a comparison of Ilic accounts prLsented with those records. It also includes consideration of any unusual items or disclosures in Ihe accounts, and seekii]u explanation,s f-rom you as trustees concerning any such matters. The procedures undertakcn do not pi'ovide all the evidence that would be required in an audit: and consequently no opinion i given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set the statement below. INDEPENDENT EX,4MINER'S STATEMENT In connection with In e.xamination, no matter has come to my attenlion: (i) which oives nie reasonable cause to believe that, in any material respect, the requirements: to keep accounting records in accordance with seLtion l JO of the Charities Act to pi"epare accounts which accord with the accounting records and coniply with the accountino requirLiiients of the Charities Act have not been met; or (2) to which. in my opinion, attention should be drawn in order to enable a proper understandino of the acLounts to be reached. Meir Rosenihal - Chartered Accountanl Iiidepen Lllt Exaininer Rosenthal & Co. Chartered Accountants 74 Whitehall Road Gateshead Tyne & Wear NE8 4E Date: 18 March ?0?6
THE RABBI ARYEH AND NIIRIAM CARMELL MEMORIAL FUND STATEMENT OF FINANCIAL ACTIVITIES FOR TFIE YEAR E,NDID 31 DECEMBER 2025 TOTAL FLINDS 31 DECEIWIER 2025 2024 Notes INCOTrIING RESOURCE,S Incoming resources from generating funds: Voluntary Income 259670 2718 RESOURCES EXPENDED c.haritable activities Donations Paid Other Resources Expended I"OTAL RFSOURCE,S EXPEYDED 20125 600 2418 20725 2418 NET INCOMITr4G RESOliRCES 238945 300 TOTAL FUNDS BROLTtsHT FORWARD 50 (2iO) TOTAL FUNDS CARIUED FORWARD 238995
THE RABBI ARYEH AND NIIRI.4.M CARMELL MEMORIAL FUND BALANCE SHEET AT 31 DECEMBER 2025 Unrestricted Funds 2025 2024 Notes CURRENT ASSETS Cash at Bank 239595 io CURRENT ASSETS 239595 50 CURRENT LIABILITIES 600 TOTAL ASSETS 238995 50 FUNDS Uiirestricted Fiinas 238995 TOTAL FUNDS 238995 50 Tlie.%e fiiianLial statements w.ere approved by the Board of TrusleL.s 011 18 Nqarcli ?0?6 aiid WLI"e sigyned on its behalf by: Nh¥vL-c. atL,_ N.Woliiisky TRLJSTEE The notes form part of these financial statements.
THE RABBI ARYEH A.ND IVIIRIAM CARMELL MEMORIAL FUND NOTES TO THE FINANCIAL STATEMENTS FOR THE YE.LIR ENDED 31 DECEMBER 2025 ACCOUNTING POLICIES Basis of accounting The fiiiancial statements have been prepared under the historical cost convention and in accordance with applicable accounting slandards, Charities Act 201 l and the rcquirements of the Stateineiit ot" ReLommended Practice, Accountiiig and Reporting by Charities. Incoming resources All incoming resources are inclLided on the Statement of Financial Activities (SOFA) wlien tlie charity is ILgally entitled to the iiicome and the aniount can be qiiantified willi reasonablL accuracy. Resoiii"ces eipended Expenditure is accounted t.or on an accrualb basis and has beeii classified under headings that iiyregate all cost reldted to the categor).. Ivhere costs cannot be dirLCtly attribiited to partiLular headings they have been allocated to aLtivities on a basis consistent with the Iise of resources. Ta.xation The charil), is exeinpt from tax on its cliaritable activities. 14-und accounting LJnrestricted funds can be used in accordance with the charitable objectives at the discrLtion of the truqtees F'urther explanation ot.the nature and purpose ot-each fuiid is included in the notes to the finaiicial Sialeinents. VOLUNTARY TNCOTrtF. 2025 2024 Donations 259670 2718 CFIARtTABLF, ACTIvITs cosrs Grant fundin(y actii'ities (see note 4) Donations paid 2418
THE IUBBI ARYEH AD MIRIAMI C.4RMELL MEMORIAL FUNTI) NOTES TO THE FIN,INCIAL STATEMENTS FOR THE YE.4R E,N'DED 31 DECETrIBER 2025 GRANTS PAYABLE 2025 2024 Doiiations paid 20125 2418 A list of tlie material grants made by the cliarity during the year is available 011 application in Ivriting to the trustees at the priiicipal office. S. OTHFR RESOURCES FXPENDED Management AcLoiJTltancN; and Independent Exaininers Fees 600 6. TRUSTEES RENIUNERATION ILYD BENIFITS Thcrc were no trustees" reniuneration or other benefits for the year ended 31 Deceiiiber 20?5. Trustees'expenses There were no trustees, expenses paid for the year ended 31 Deceinber 2025.
THE II4BBI ARYEH AND MIRIAIM CARMELL ME.MORIAL FUND NOTES TO THE FINANCI.4L STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 MOVEMENT IN FUNDS As, at 111/25 Net moi'ement in funds Unrestricted funds As at 31/12/25 General Fund 50 239545 239595 Net niovemeiit in funds includcd in the above are as follow's: Incoming Resources RLsources Expended Movement iii Fuiids unre.stricted funds General flind 259670 20125 238945 TOTAL 14"UNDS 249670 20125 238945 10-