## **Trustees’ Annual Report for the period From 6[th] April 2020 To 5[th] April 2021** **Charity name: The Benjamin Winegarten Charitable Trust Charity registration number: 271442** ## **Objectives and Activities** **----- Start of picture text -----**
SORP reference
Summary of the Para 1.17 The charity was formed in 1976
purposes of the charity and is governed by its trust deed
as set out in its dated 12 March 1976. The charity
governing document has continued with its activities
in particular for the relief of
poverty and for the purposes of
advancement of religion and
religious education.
Summary of the main Para 1.17 and The charity provides donations
1.19
activities in relation to and grants to institutions of
those purposes for the religious education and religious
public benefit, in organisations as well as other
particular, the activities, charities working for the relief of
projects or services poverty. Through its involvement
identified in the in the local community it also
accounts. provides donations and grants to
individual referrals in social need.
Statement confirming Para 1.18 The trustees have regard to the
whether the trustees guidance issued by the Charity
have had regard to the Commission on public benefit in
guidance issued by the all aspects of how the charity is
Charity Commission on run and carries out its purpose.
public benefit
**----- End of picture text -----**
## **Achievements and Performance** **----- Start of picture text -----**
SORP reference
The charity made grants to other
charitible institutions during the
year to £208,207 (2020
Summary of the main £147,581). There were also
Para 1.20
achievements of the donations and grants to
charity, identifying the individuals to £Nil (2020 £4,000).
difference the charity’s
work has made to the In monitoring performance, the
circumstances of its charity receives regular updates
beneficiaries and any from the causes to which it has
wider benefits to society given support and carefully
as a whole. reviews the progress of those
concerned. Such feedback is an
influence on future policy for
grants and awards.
**----- End of picture text -----**
## **Financial Review** **----- Start of picture text -----**
Review of the charity’s Para 1.21 The trustees report that income
financial position at the has remained stable, while at the
end of the period same time they have felt able to
increase charitable grants and
donations during the year.
Indications for the ensuing year
are that income will balance
expenditure.
Statement explaining Para 1.22 The trustees maintain reserves in
the policy for holding order that levels of grants can be
reserves stating why maintained throughout the
they are held economic cycle and to support
longer term projects.
Amount of reserves held Para 1.22 At 5 [th] April 2021 the charity held
reserves of £2,253,595 all of
which are Unrestricted Funds
(2020: £2,078,745).
Reasons for holding zero Para 1.22 Not applicable
reserves
Details of fund materially Para 1.24 Not applicable
in deficit
Explanation of any Para 1.23 Not applicable
uncertainties about the
charity continuing as a
going concern
**----- End of picture text -----**
## **Structure, Governance and Management** **----- Start of picture text -----**
Description of charity’s
trusts:
Type of governing Para 1.25 Trust Deed dated 12 [th] March 1976
document
How is the charity Para 1.25 The charity is unincorporated.
constituted?
Trustee selection Para 1.25 The Trustees in conjunction with
methods including their professional advisors deal
details of any with all matters relating to policy
constitutional provisions making and day to day
e.g. election to post or administration including grant
name of any person or making, investment, reserves and
body entitled to appoint risk management, policies and
one or more trustees performance. The Board keeps
the skill requirements of the
Trustee Body under review and
seeks professional advice where
it deems appropriate. The
trustees have the power to
appoint additional trustees as
considered necessary.
**----- End of picture text -----**
## **Reference and Administrative details** The Benjamin Winegarten Charitable Trust Charity name Other name the charity uses Registered charity 271442 number Charity’s principal 25 St Andrews Grove address Stoke Newington London N16 5NF ## **Names of the charity trustees who manage the charity** **Name of person (or body) Dates acted if not for Trustee name Office (if any) entitled to appoint trustee whole year (if any)** 1 E Winegarten S Winegarten L Chontow 2 M Schwab ## **Funds held as custodian trustees on behalf of others** Description of the assets **Not applicable** held in this capacity Name and objects of the **Not applicable** charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements **Not applicable** for safe custody and segregation of such assets from the charity’s own assets ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s)** E Winegarten **Full name(s)** S Winegarten **Position (eg** Trustee Trustee **Secretary, Chair, etc)** Date 1110112022 The Benjamin Winegarten Charitable Trust Charity No (if any) **271442** Annual accounts for the period Period start date **To 04/06/2019** Period end date **04/05/2020** ## **Section A Statement of financial activities** |Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
300,000 - - 300,000 230,000
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04
48,232 - - 48,232 50,069
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
348,232 - - 348,232 280,069
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
208,287 - - 208,287 151,581
Separate material item of expense
S10
Other
S11
950 - - 950 972
**_Total_**
S12
209,237 - - 209,237 152,553
S13 138,995 - - 138,995 127,516
Net gains/(losses) on investments
S14
35,955 - - 35,955 - 26,069
**Net income/(expenditure)**
S15 174,950 - - 174,950 101,447
**Extraordinary items**
S16 - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 174,950 - - 174,950 101,447
**_Reconciliation of funds:_**
Total funds brought forward
S21 2,078,645 - - 2,078,645 1,977,198
**_Total funds carried forward_**
S22 2,253,595 - - 2,253,595 2,078,645
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
300,000 - - 300,000 230,000
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04
48,232 - - 48,232 50,069
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
348,232 - - 348,232 280,069
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
208,287 - - 208,287 151,581
Separate material item of expense
S10
Other
S11
950 - - 950 972
**_Total_**
S12
209,237 - - 209,237 152,553
S13 138,995 - - 138,995 127,516
Net gains/(losses) on investments
S14
35,955 - - 35,955 - 26,069
**Net income/(expenditure)**
S15 174,950 - - 174,950 101,447
**Extraordinary items**
S16 - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 174,950 - - 174,950 101,447
**_Reconciliation of funds:_**
Total funds brought forward
S21 2,078,645 - - 2,078,645 1,977,198
**_Total funds carried forward_**
S22 2,253,595 - - 2,253,595 2,078,645
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
300,000 - - 300,000 230,000
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04
48,232 - - 48,232 50,069
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
348,232 - - 348,232 280,069
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
208,287 - - 208,287 151,581
Separate material item of expense
S10
Other
S11
950 - - 950 972
**_Total_**
S12
209,237 - - 209,237 152,553
S13 138,995 - - 138,995 127,516
Net gains/(losses) on investments
S14
35,955 - - 35,955 - 26,069
**Net income/(expenditure)**
S15 174,950 - - 174,950 101,447
**Extraordinary items**
S16 - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 174,950 - - 174,950 101,447
**_Reconciliation of funds:_**
Total funds brought forward
S21 2,078,645 - - 2,078,645 1,977,198
**_Total funds carried forward_**
S22 2,253,595 - - 2,253,595 2,078,645
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
300,000 - - 300,000 230,000
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04
48,232 - - 48,232 50,069
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
348,232 - - 348,232 280,069
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
208,287 - - 208,287 151,581
Separate material item of expense
S10
Other
S11
950 - - 950 972
**_Total_**
S12
209,237 - - 209,237 152,553
S13 138,995 - - 138,995 127,516
Net gains/(losses) on investments
S14
35,955 - - 35,955 - 26,069
**Net income/(expenditure)**
S15 174,950 - - 174,950 101,447
**Extraordinary items**
S16 - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 174,950 - - 174,950 101,447
**_Reconciliation of funds:_**
Total funds brought forward
S21 2,078,645 - - 2,078,645 1,977,198
**_Total funds carried forward_**
S22 2,253,595 - - 2,253,595 2,078,645
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
300,000 - - 300,000 230,000
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04
48,232 - - 48,232 50,069
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
348,232 - - 348,232 280,069
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
208,287 - - 208,287 151,581
Separate material item of expense
S10
Other
S11
950 - - 950 972
**_Total_**
S12
209,237 - - 209,237 152,553
S13 138,995 - - 138,995 127,516
Net gains/(losses) on investments
S14
35,955 - - 35,955 - 26,069
**Net income/(expenditure)**
S15 174,950 - - 174,950 101,447
**Extraordinary items**
S16 - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 174,950 - - 174,950 101,447
**_Reconciliation of funds:_**
Total funds brought forward
S21 2,078,645 - - 2,078,645 1,977,198
**_Total funds carried forward_**
S22 2,253,595 - - 2,253,595 2,078,645
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
300,000 - - 300,000 230,000
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04
48,232 - - 48,232 50,069
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
348,232 - - 348,232 280,069
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
208,287 - - 208,287 151,581
Separate material item of expense
S10
Other
S11
950 - - 950 972
**_Total_**
S12
209,237 - - 209,237 152,553
S13 138,995 - - 138,995 127,516
Net gains/(losses) on investments
S14
35,955 - - 35,955 - 26,069
**Net income/(expenditure)**
S15 174,950 - - 174,950 101,447
**Extraordinary items**
S16 - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 174,950 - - 174,950 101,447
**_Reconciliation of funds:_**
Total funds brought forward
S21 2,078,645 - - 2,078,645 1,977,198
**_Total funds carried forward_**
S22 2,253,595 - - 2,253,595 2,078,645
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|-|-| ||174,950|-|-|174,950|101,447| ||||||| ||2,078,645|-|-|2,078,645|1,977,198| ||2,253,595|-|-|2,253,595|2,078,645| Page 1 ## **Section B Balance sheet** |||Guidance Notes|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Restricted**
**income**
**funds**
**Endowment**
**funds**| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|| |**Fixed assets**|||F01|F02|F03|| |**Intangible assets**|**(Note 15)**|B01|-||-|-| |**Tangible assets**|**(Note 14)**|B02|140,000||-|-| |**Heritage assets**|**(Note 16)**|B03|-||-|-| |**Investments**|**(Note 17)**|B04|217,543||-|-| |**Current assets**|**_Total fxed assets_**|B05|357,543||-|-| |**Stocks**|**(Note 18)**|B06|-||-|-| |**Debtors**|**(Note 19)**|B07|46,376||-|-| |**Investments**|**(Note 17.4)**|B08|-||-|-| |**Cash at bank and in**|**hand (Note 24)**|B09|1,853,128||-|-| |**_Total current assets_**||B10|1,899,504||-|-| |**Creditors: amounts**|**falling due**|||||| |**within one year**|**(Note 20)**|B11|3,452||-|-| |**_Net current assets/(liabilities)_**||B12|1,896,052||-|-| |**_Total assets less_**|**_current liabilities_**|B13|2,253,595||-|**-**| |**Creditors: amounts**|**falling due after**|||||| |**one year (Note 20)**||B14|-||-|-| |**Provisions for liabilities**||B15|-||-|-| |**_Total net assets or liabilities_**||B16|2,253,595||-|-| |**Funds of the Charity**||||||| |**Endowment funds (Note 27)**||B17|-|||| |**Restricted income funds (Note 27)**||B18|||-|| |**Unrestricted funds**||B19|2,253,595|||-| |**Revaluation reserve**|**_Total funds_**|B20
B21|2,253,595||-|-| |Signed by one or two trustees on behalf of all||||||| |the trustees|||Signature|||Print N| ||||||Mr S Win
Mrs E Win|| CC17a (Excel) 2 01/11/2022 CC17a (Excell 0111112022 **----- Start of picture text -----**
Total this Total last
year year
£ £
F04 F05
- -
140,000 140,000
- -
217,543 181,588
357,543 321,588
- -
46,376 55,539
- -
1,853,128 1,702,468
1,899,504 1,758,007
3,452 950
1,896,052 1,757,057
2,253,595 2,078,645
- -
- -
2,253,595 2,078,645
- -
- -
2,253,595 2,078,645
-
2,253,595 2,078,645
Date of
Name approval
dd/mm/yyyy
negarten 01/11/2022
negarten
01/11/2022
**----- End of picture text -----**
CC17a (Excel) 01/11/2022 4 **Section C Notes to the accounts** ## Note 1 **Basis of preparation** ## _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: - and with* - the Statement of Recommended Practice: Accounting and Reporting by Charities - ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 - and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ü * -Tick as appropriate ## **1.2 Going concern** ## _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## _**Not applicable**_ ## _**Not applicable**_ ## _**Not applicable**_ ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. > Yes* ü * -Tick as appropriate No* ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). > Yes* ü * -Tick as appropriate No* ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). > Yes* ü * -Tick as appropriate No* CC17a (Excel) 01/11/2022 5 ## **Section C Not** ## **Note 2 Accounting policies 2.2 INCOME** _This standard list of accounting policies has been applied b different or additional policy has been adopted then this is_ |**Recognition of income**|These are included in the Stat| |---|---| ||· the charity becomes ent| ||· it is more likely than not| ||· the monetary value can| ||There has been no ofsetting o| |**Ofsetting**|permitted by the FRS 102 SOR| ||Grants and donations are only| |**Grants and donations**|criteria are met (5.10 to 5.12| ||In the case of performance re| ||that the charity has provided| ||only occurs when the perform| |**Legacies**|Legacies are included in the S| ||grant of probate, the executor| ||estate and any conditions atta| ||charity or have been met.| |**Government grants**|The charity has received gove| ||Gift Aid receivable is included| |**Tax reclaims on**|Any Gift Aid amount recovered| |**donations and gifts**|treated as an addition to the s| ||terms of the appeal have spec| |**Contractual income and**|This is only included in the So| |**performance related**|services or met the performan| |**grants**|| |**Donated goods**|Donated goods are measured
exchanged) unless impractica| ||The cost of any stock of goods| ||the fair value of those gifts at| ||receipt. In the reporting perio| ||as an expense at the carrying| ||Donated goods for resale are| ||expected proceeds from sale| ||from other trading activities' w| ||sheet. On its sale the value o| ||activities' and the proceeds fr| ||activities'.| ||Goods donated for on-going u| ||and included in the SoFA as in| ||Gifts in kind for use by the cha| |---|---| ||when receivable.| |**Donated services and**|Donated services and facilitie| |**facilities**|the gift to the charity provided| ||Donated services and facilitie| ||with an equivalent amount rec| ||the SOFA.| |**Support costs**|The charity has incurred expe| |**Volunteer help**|The value of any voluntary he
in the trustees’ annual report.| |**Income from interest,**|This is included in the account| |**royalties and dividends**|be measured reliably.| ## **Income from membership** Membership subscriptions rec **subscriptions** Legacies. ||Membership subscriptions wh| |---|---| ||benefts are recognised as inc| ||income from charitable activit| |**Settlement of insurance**
**claims**|Insurance claims are only incl
criteria are met (5.10 to 5.12
in the SoFA.| |**Investment gains and**
**losses**|This includes any realised or u
any gain or loss resulting from| ||year.| |**2.3 EXPENDITURE**|**AND LIABILITIES**| |**Liability recognition**|Liabilities are recognised whe| ||constructive obligation comm| ||the obligation can be measure| |**Governance and support**
**costs**|
Support costs have been alloc
Governance costs comprise a
compliance with regulation an| ||Support costs include central| ||categories on a basis consiste| ||foor areas, or per capita, staf| |**Grants with performance**
**conditions**|
Where the charity gives a gra
service or output to be provid
recipient of the grant has prov| |**Grants payable without**
**performance conditions**|Where there are no conditions
realistically avoid the commitm
recognised.| |**Redundancy cost**|The charity made no redunda| |**Deferred income**|No material item of deferred i| |**Creditors**|The charity has creditors whic
discounts| ||A liability is measured on reco| |**Provisions for liabilities**|measured at the best estimat| ||reporting date| |**Basic fnancial**
**instruments**|The charity accounts for basic
paragraph 10.7 FRS102 SORP.
11.19, FRS102 SORP.| |**2.4 ASSETS**|| |**Tangible fxed assets for**|These are capitalised if they c| |**use by charity**|| ||They are valued at cost.| ||The depreciation rates and me| **Intangible fixed assets** The charity has intangible fixe physical substance but are ide or legal rights. The amortisat ## **Heritage assets** They are valued at cost. The charity has heritage asset scientific, technological, geop maintained principally for the rates and methods used as di ## **Investments** They are valued at cost. Fixed asset investments in qu valued at initially at cost and end. The same treatment is a measured reliably in which ca Investments held for resale or maturity date of less than 1 y ## **Stocks and work in progress** Stocks held for sale as part of realisable value. Goods or services provided as based on the service potentia Work in progress is valued at ## **Debtors** Debtors (including trade debto settlement amount after any t they are measured at the cash The charity has has investmen **Current asset** equivalents with a maturity da **investments** equivalents with a maturity da to meet short term cash comm They are valued at fair value e **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** **tes to the accounts (cont)** _by the charity except for those ticked "No" or "N/a". Where a detailed in the box below._ tement of Financial Activities (SoFA) when: itled to the resources; that the trustees will receive the resources; and be measured with sufficient reliability. of assets and liabilities, or income and expenses, unless required or RP or FRS 102. y included in the SoFA when the general income recognition FRS102 SORP). lated grants, income must only be recognised to the extent the specified goods or services as entitlement to the grant mance related conditions are met (5.16 FRS 102 SORP). SOFA when receipt is probable, that is, when there has been rs have established that there are sufficient assets in the ached to the legacy are either within the control of the ernment grants in the reporting period in income when there is a valid declaration from the donor. d on a donation is considered to be part of that gift and is same fund as the initial donation unless the donor or the cified otherwise. FA once the charity has provided the related goods or nce related conditions. at fair value (the amount for which the asset could be al to do so. s donated for distribution to beneficiaries is deemed to be the time of their receipt and they are recognised on od in which the stocks are distributed, they are recognised amount of the stocks at distribution. measured at fair value on initial recognition, which is the less the expected costs of sale, and recognised in 'Income with the corresponding stock recognised in the balance of stock is charged against 'Income from other trading rom sale are also recognised as 'Income from other trading se by the charity are recognised as tangible fixed assets ncoming resources when receivable. **----- Start of picture text -----**
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
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arity are included in the SoFA as income from donations s are included in the SOFA when received at the value of d the value of the gift can be measured reliably. s that are consumed immediately are recognised as income cognised as an expense under the appropriate heading in nditure on support costs. elp received is not included in the accounts but is described . ts when receipt is probable and the amount receivable can **----- Start of picture text -----**
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
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ceived in the nature of a gift are recognised in Donations and ich gives a member the right to buy services or other come earned from the provision of goods and services as ties. uded in the SoFA when the general income recognition FRS102 SORP) and are included as an item of other income unrealised gains or losses on the sale of investments and m revaluing investments to market value at the end of the **----- Start of picture text -----**
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
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Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
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re it is more likely than not that there is a legal or itting the charity to pay out resources and the amount of ed with reasonable certainty. cated between governance costs and other support. ll costs involving public accountability of the charity and its nd good practice. functions and have been allocated to activity cost ent with the use of resources, eg allocating property costs by ff costs by the time spent and other costs by their usage. nt with conditions for its payment being a specific level of ed, such grants are only recognised in the SoFA once the vided the specified service or output. s attaching to the grant that enables the donor charity to ment, a liability for the full funding obligation must be ncy payments during the reporting period. ncome has been included in the accounts. ch are measured at settlement amounts less any trade ognition at its historical cost and then subsequently e of the amount required to settle the obligation at the c financial instruments on initial recognition as per - P. Subsequent measurement is as per paragraphs 11.17 to can be used for more than one year, and cost at least ethods used are disclosed in note 9.2. ed assets, that is, non-monetary assets that do not have entifiable and are controlled by the charity through custody ion rates and methods used are disclosed in note 9.5 ts, that is, non-monetary assets with historic, artistic, hysical or environmental qualities that are held and ir contribution to knowledge and culture. The depreciation sclosed in note 9.6.1.4. oted shares, traded bonds and similar investments are subsequently at fair value (their market value) at the year applied to unlisted investments unless fair value cannot be se it is measured at cost less impairment. r pending their sale and cash and cash equivalents with a ear are treated as current asset investments **----- Start of picture text -----**
Yes No N/a
ü
Yes No N/a
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Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
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|Yes
No
N/a
ü
Yes
No
N/a
ü
cost less any foreseeable loss that is likely to occur on the contract.
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
except where they qualify as basic fnancial instruments.
ü
f non-charitable trade are measured at the lower or cost or net
s part of a charitable activity are measured at net realisable value
l provided by items of stock.
ors and loans receivable) are measured on initial recognition at
trade discounts or amount advanced by the charity. Subsequently,
h or other consideration expected to be received.
nts which it holds for resale or pending their sale and cash and cash
ate less than one year. These include cash on deposit and cash
ate of less than one year held for investment purposes rather than
mitments as they fall due.|Yes
No
N/a
ü
Yes
No
N/a
ü
cost less any foreseeable loss that is likely to occur on the contract.
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
except where they qualify as basic fnancial instruments.
ü
f non-charitable trade are measured at the lower or cost or net
s part of a charitable activity are measured at net realisable value
l provided by items of stock.
ors and loans receivable) are measured on initial recognition at
trade discounts or amount advanced by the charity. Subsequently,
h or other consideration expected to be received.
nts which it holds for resale or pending their sale and cash and cash
ate less than one year. These include cash on deposit and cash
ate of less than one year held for investment purposes rather than
mitments as they fall due.|Yes
No
N/a
ü
Yes
No
N/a
ü
cost less any foreseeable loss that is likely to occur on the contract.
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
except where they qualify as basic fnancial instruments.
ü
f non-charitable trade are measured at the lower or cost or net
s part of a charitable activity are measured at net realisable value
l provided by items of stock.
ors and loans receivable) are measured on initial recognition at
trade discounts or amount advanced by the charity. Subsequently,
h or other consideration expected to be received.
nts which it holds for resale or pending their sale and cash and cash
ate less than one year. These include cash on deposit and cash
ate of less than one year held for investment purposes rather than
mitments as they fall due.|Yes
No
N/a
ü
Yes
No
N/a
ü
cost less any foreseeable loss that is likely to occur on the contract.
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
except where they qualify as basic fnancial instruments.
ü
f non-charitable trade are measured at the lower or cost or net
s part of a charitable activity are measured at net realisable value
l provided by items of stock.
ors and loans receivable) are measured on initial recognition at
trade discounts or amount advanced by the charity. Subsequently,
h or other consideration expected to be received.
nts which it holds for resale or pending their sale and cash and cash
ate less than one year. These include cash on deposit and cash
ate of less than one year held for investment purposes rather than
mitments as they fall due.| |---|---|---|---| ||ü||| ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** **----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 300,000 - - 300,000 230,000
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - - -
Total 300,000 - - 300,000 230,000
Income from Interest income 2,317 - - 2,317 5,248
investments: Dividend income 7,580 - - 7,580 8,658
Rental and leasing income 37,835 - - 37,835 35,163
Other 500 - - 500 1,000
Total 48,232 - - 48,232 50,069
TOTAL INCOME 348,232 - - 348,232 280,069
Other information:
All income in the prior year was unrestricted.
**----- End of picture text -----**
CC17a (Excel) 18 01/11/2022 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** **----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Expenditure on Grants to charitable institutions 208,287 - - 208,287 147,581
charitable
Grants to individuals
activities - - - - 4,000
- - - - -
- - - - -
Total expenditure on charitable
activities 208,287 - - 208,287 151,581
Other
Independent examiner's fee 950 - - 950 950
Bank charges - - - - 22
- - - - -
- - - - -
- - - - -
Total other expenditure 950 - - 950 972
TOTAL EXPENDITURE 209,237 - - 209,237 152,553
**----- End of picture text -----**
## **Other information: Analysis of expenditure on charitable activities** CC17a (Excel) 19 01/11/2022 **----- Start of picture text -----**
Grant
Activity or funding Support Total this Total prior
Activities undertaken directly
programme of Costs year year
activities
£ £ £ £ £
Activity 1 Grants to charitable institutions 208,287 - 208,287 147,581
Activity 2 Grants to individuals - - - 4,000
Other
Total 208,287 - 208,287 151,581
**----- End of picture text -----**
CC17a (Excel) 20 01/11/2022 ## **Section C Notes to the accounts** **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ **Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner** **----- Start of picture text -----**
This year Last year
£ £
950 950
0 0
0 0
0 0
**----- End of picture text -----**
CC17a (Excel) 21 01/11/2022 ## **Section C Notes to the accounts (cont)** **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |**Total**
**£**
**£**
**£**
**£**
**£**
140,000 - - - 140,000
At end of the year
140,000 - - - 140,000
**14.3 Net book value**
140,000 - - - 140,000
140,000 - - - 140,000
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures,**
**fttings and**
**equipment**
At the beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year|**£**
**Freehold land**
**& buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant,**
**machinery**
**and motor**
**vehicles**|**£**
**Fixtures,**
**fttings and**
**equipment**|**Total**
**£**| |---|---|---|---|---|---| ||140,000
|-|-|-|140,000| ||140,000|-|-|-|140,000| ||140,000|-|-|-|140,000| ||140,000|-|-|-|140,000| **14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide: the carrying amount that would have been**_ **24,434** _**recognised had the assets been carried under the cost model.**_ CC17a (Excel) 22 01/11/2022 **Section C Notes to the accounts (cont)** ## **Note 17 Investment assets** ## _**Please complete this note if the charity has any investment assets.**_ ## **17.1 Fixed assets investments (please provide for each class of investment)** |Carrying (fair) value at end of year
Carrying (fair) value at beginning of
period
**Less:**disposals at carrying value
**Add/(deduct):**net gain/(loss) on
revaluation|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|181,588|-|-|-|181,588| ||-|-|-|-|-|-| ||-|35,955|-|-|-|35,955| ||-|217,543|-|-|-|217,543| **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** **----- Start of picture text -----**
Analysis of investments
Fair value at year end Cost less impairment
£ £
Cash or cash equivalents - -
Listed investments 217,543 -
Investment properties - -
Social investments - -
Other investments - -
Total 217,543 -
Grand total (Fair value at year end+Cost less impairment) 217,543
**----- End of picture text -----**
CC17a (Excel) 23 01/11/2022 ## **Section C Notes to the accounts (cont)** **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ |**19.1 Analysis of debtors**
**This year**
**Last year**
**£**
**£**
**Trade debtors**
- -
**Prepayments and accrued income**
46,376 55,539
**Other debtors**
46,376 55,539
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| |||| ||-|-| ||46,376|55,539| ||46,376|55,539| CC17a (Excel) 24 01/11/2022 **Section C Notes to the accounts (cont)** **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**20.1 Analysis of creditors**||||| |---|---|---|---|---| |**Accruals and deferred income**
**Other creditors**
**Total**|**Amounts falling due**
**within one year**||**Amounts falling due after**
**more than one year**|| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||3,452|950|-|-| ||-|-|-|-| ||3,452|950|-|-| CC17a (Excel) 25 01/11/2022 **Section C Notes to the accounts (cont)** |**Note 24 Cash at bank and in hand**
**This year**
**Last year**
**£**
**£**
**Short term cash investments (less than 3 months maturity date)**
- -
**Short term deposits**
1,319,496 1,317,179
**Cash at bank and on hand**
533,632 385,289
**Other**
- -
**Total**
1,853,128 1,702,468|**Note 24 Cash at bank and in hand**
**This year**
**Last year**
**£**
**£**
**Short term cash investments (less than 3 months maturity date)**
- -
**Short term deposits**
1,319,496 1,317,179
**Cash at bank and on hand**
533,632 385,289
**Other**
- -
**Total**
1,853,128 1,702,468|**Note 24 Cash at bank and in hand**
**This year**
**Last year**
**£**
**£**
**Short term cash investments (less than 3 months maturity date)**
- -
**Short term deposits**
1,319,496 1,317,179
**Cash at bank and on hand**
533,632 385,289
**Other**
- -
**Total**
1,853,128 1,702,468| |---|---|---| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||1,319,496|1,317,179| ||533,632|385,289| ||-|-| ||1,853,128|1,702,468| CC17a (Excel) 26 01/11/2022 ## **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **1** ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ **No trustee expenses have been incurred (True or False)** _**1**_ ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ **There have been no related party transactions in the reporting period (True or False)** _**1**_ CC17a (Excel) 27 01/11/2022 ## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees/ members of** Charity Name The Benjamin Winegarten Charitable Trust 5[th] April 2021 **On accounts for the year ended** **Charity** 271442 **no (if any)** **Set out on pages** 1 – 15 **Respective responsibilities of trustees and 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 that an independent examination is needed _._ It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. - **Basis of independent** My examination was carried out in accordance with general **examiner’s** Directions given by the Charity Commission. An examination **statement** includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the 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 accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. 1 **IER** ## **Independent** In connection with my examination, no matter has come to my **examiner's** attention (other than that disclosed below *) **statement** 1. which gives me reasonable cause to believe that in, any material 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements 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 understanding of the accounts to be reached. - _Please delete the words in the brackets if they do not apply._ ## **Signed:** **Date:** 11/01/2022 **Name:** Kenneth Edwin Clarke, FCA ## **Relevant** Chartered Accountant **professional qualification(s) or body (if any):** **Address:** 35 Hornbeam Road Theydon Bois, Epping Essex, CM16 7JU ## **Section B Disclosure** Only complete if the examiner needs to highlight material problems.(E.g. accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanations by any past or present trustee, officer or employee; and any material consistency between the accounts and the trustees’ annual report.) 2 **IER** **Give here brief details of any items that the examiner wishes to disclose** . **NONE** 3 **IER**