2022-04-05-accounts - The Benjamin Winegarten Charitable Trust

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Trustees’ Annual Report for the period

From 6[th] April 2021 To 5[th] April 2022

Charity name: The Benjamin Winegarten Charitable Trust Charity registration number: 271442

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The charity was formed in 1976 and is governed by its trust deed dated 12 March 1976. The charity 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 activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The charity provides donations and grants to institutions of religious education and religious organisations as well as other charities working for the relief of poverty. Through its involvement in the local community it also provides donations and grants to individual referrals in social need.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The trustees have regard to the guidance issued by the Charity Commission on public benefit in all aspects of how the charity is run and carries out its purpose.

Achievements and Performance

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SORP reference
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Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The charity made grants to other charitible institutions during the year to £204,030 (2021 £208,207). There were also donations and grants to individuals to £Nil (2021 £Nil). In monitoring performance, the charity receives regular updates from the causes to which it has given support and carefully reviews the progress of those concerned. Such feedback is an influence on future policy for grants and awards.

Financial Review

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Review of the charity’s Para 1.21 The trustees report that income has
financial position at the end remained stable, while at the same time
of the period 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 the Para 1.22 The trustees maintain reserves in order
policy for holding reserves that levels of grants can be maintained
stating why they are held throughout the economic cycle and to
support longer term projects.
Amount of reserves held Para 1.22 At 5 [th] April 2022 the charity held
reserves of £2,324,309 all of which are
Unrestricted Funds (2021: £2,253,595).
Reasons for holding zero Para 1.22 Not applicable
reserves
Details of fund materially in Para 1.24 Not applicable
deficit
Explanation of any Para 1.23 Not applicable
uncertainties about the
charity continuing as a going
concern
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Structure, Governance and Management

Description of charity’s trusts:
Type of governing document	Para 1.25	Trust Deed dated 12th March 1976
How is the charity constituted?	Para 1.25	The charity is unincorporated.
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	The Trustees in conjunction with their professional advisors deal with all matters relating to policy making and day to day administration including grant making, investment, reserves and risk management, policies and 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.

Reference and Administrative details

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Charity name The Benjamin Winegarten Charitable Trust
Other name the charity uses
Registered charity number 271442
Charity’s principal address 25 St Andrews Grove
Stoke Newington
London
N16 5NF
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Names of the charity trustees who manage the charity

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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 E Winegarten
S Winegarten
L Chontow
2 M Schwab
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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 for Not applicable 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) Full name(s) Position (eg Secretary, Chair, etc) Date
	S Winegarten E Winegarten
	Trustee Trustee
	20/01/2023
	20/01/2023

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The Benjamin Winegarten Charitable Trust Charity No
(if any) 271442
Annual accounts for the period
Period end
Period start date 06/04/2021 To date 05/04/2022
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Section A Statement of financial activities

Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 *Reconciliation of funds:* S21 S22 *Total* *Net movement in funds* Total funds brought forward *Total funds carried forward* *Total* Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 180,000 - - 180,000 300,000 - - - - - - - - - - 55,479 - - 55,479 48,232 - - - - - - - - - -
	235,479 - - 235,479 348,232
	- - - - - 204,030 - - 204,030 208,287 1,050 - - 1,050 950
	205,080 - - 205,080 209,237

	30,399 - - 30,399 138,995
	40,314 - - 40,314 35,955
	70,713 - - 70,713 174,950
	- - - - - - - - - - - - - - - - - - -
	70,713 - - 70,713 174,950
	2,253,596 - - 2,253,596 2,078,646
	2,324,309 - - 2,324,309 2,253,596

Page 1

Section B Balance sheet

Unrestricted funds £ F01 - 140,000 - 257,857	Restricted income funds £ F02 - - - -	Endowment funds Total this year £ £ F03 F04 - - - 140,000 - - - 257,857	Total last year £ F05
			- 140,000 - 217,543
397,857	-	- 397,857	357,543
- 41,595 - 1,885,907	- - - -	- - - 41,595 - - - 1,885,907
			- 46,376 - 1,853,128
1,927,502	-	- 1,927,502	1,899,504
			3,452
1,050	-	- 1,050

1,926,452	-	- 1,926,452	1,896,052

2,324,309	-	- 2,324,309	2,253,595
			- -
- -	- -	- - - -

2,324,309	-	- 2,324,309	2,253,595
- 2,324,309	-	- - - 2,324,309 -
			- - 2,253,595
2,324,309	-	- 2,324,309	2,253,595
Signature		Mr S Winegarten Mrs E Winegarten Print Name	Date of approval dd/mm/yyyy 20/01/2023 20/01/2023

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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:

the Statement of Recommended Practice: Accounting and Reporting by Charities

and with*  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
the Financial Reporting Standard applicable in the United Kingdom and Republic of
• and with*  Ireland (FRS 102)
and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*



-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 Not applicable the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable 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.

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  * -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  * -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  * -Tick as appropriate No

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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
 the monetary value can be measured with sufficient reliability.
Donated goods
Contractual income and
performance related
grants
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.

Yes
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Income from membership	Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions	and Legacies.
	Membership subscriptions which gives a member the right to buy services or other
	benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
Settlement of insurance claims	Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
Investment gains and losses	This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the
	year.
2.3 EXPENDITURE	AND LIABILITIES
Liability recognition	Liabilities are recognised where it is more likely than not that there is a legal or
	constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Governance and support costs	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
	Support costs include central functions and have been allocated to activity cost
	categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Grants with performance conditions	Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
Grants payable without performance conditions	Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.
Redundancy cost	The charity made no redundancy payments during the reporting period.
Deferred income	No material item of deferred income has been included in the accounts.


Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts
Provisions for liabilities	A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
2.4 ASSETS
Tangible fixed assets for	These are capitalised if they can be used for more than one year, and cost at least
use by charity	They are valued at cost.
	The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets	The charity has intangible fixed assets, that is, non-monetary assets that do not have
	physical substance but are identifiable and are controlled by the charity through custody
	or legal rights. The amortisation rates and methods used are disclosed in note 9.5

	They are valued at cost.
Heritage assets	The charity has heritage assets, that is, non-monetary assets with historic, artistic,
	scientific, technological, geophysical or environmental qualities that are held and
	maintained principally for their contribution to knowledge and culture. The depreciation
	rates and methods used as disclosed in note 9.6.1.4.

	They are valued at cost.
Investments	Fixed asset investments in quoted shares, traded bonds and similar investments are
	valued at initially at cost and subsequently at fair value (their market value) at the year
	end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.
	Investments held for resale or pending their sale and cash and cash equivalents with a
	maturity date of less than 1 year are treated as current asset investments

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Yes No N/a
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
progress realisable value. 
Yes No N/a
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock. 
Yes No N/a
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently,

they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
equivalents with a maturity date less than one year. These include cash on deposit and cash
Current asset investments
equivalents with a maturity date of less than one year held for investment purposes rather than to 
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments. 
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
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Section C Notes to the accounts (cont)

Note 3 Analysis of income

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Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 180,000 - - 180,000 300,000
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 180,000 - - 180,000 300,000
Income from Interest income 132 - - 132 2,317
investments: Dividend income 12,627 - - 12,627 7,580
Rental and leasing income 42,720 - - 42,720 37,835
Other - - - - 500
Total 55,479 - - 55,479 48,232
TOTAL INCOME 235,479 - - 235,479 348,232
Other information:
All income in the prior year was unrestricted.
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Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis Total expenditure on charitable activities Other Grants to individuals Independent examiner's fee Bank charges Expenditure on charitable activities Grants to charitable institutions TOTAL EXPENDITURE Total other expenditure	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ 204,030 - - 204,030 208,287 - - - - - - - - - - - - - - - 204,030 - - 204,030 208,287 1,050 - - 1,050 950 - - - - - - - - - - - - - - - - - - - - 1,050 - - 1,050 950 205,080 - - 205,080 209,237

Other information:

Analysis of expenditure on charitable activities

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Grant
Activity or funding Support Total this Total
Activities undertaken directly
programme of Costs 204030year prior year
activities
£ £ £ £ £
Activity 1 Grants to charitable institutions 204,030 - 204,030 208,267
Activity 2 Grants to individuals - - - -
Other
Total 204,030 - 204,030 208,267
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CC17a (Excel)

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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).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year Last year £ £ 1050 950 0 0 0 0 0 0

CC17a (Excel)

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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

Freehold land & buildings Other land & buildings £ £ At the beginning of the year 140,000 - At end of the year 140,000 - Net book value at the beginning of the year 140,000 - Net book value at the end of the year 140,000 - 14.5 Revaluation 14.3 Net book value *the carrying amount that would have been* *recognised had the assets been carried under* *the cost model.* *If an accounting policy of revaluation is adopted,*	Freehold land & buildings Other land & buildings £ £ 140,000 -	Plant, machinery and motor vehicles Fixtures, fittings and equipment Total £ £ £ - - 140,000
	140,000 -	- - 140,000

	140,000 - 140,000 -	- - 140,000 - - 140,000
		24,434 *please provide:*

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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 beginning of period Less:disposals at carrying value Add/(deduct):net gain/(loss) on revaluation Carrying (fair) value at end of year	Cash & cash equivalents Listed investments Investment properties Social investments Other Total - 217,543 - - - 217,543 - - - - - - - 40,314 - - - 40,314
	- 257,857 - - - 257,857

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.

Analysis of investments Cash or cash equivalents Investment properties Other investments Total Social investments Grand total (Fair value at year end+Cost less impairment) Listed investments	- - - - - - Cost less impairment 257,857 - Fair value at year end £ - £ -
	- 257,857 257,857

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Section C Notes to the accounts (cont)

*Please complete this note if the charity has any* *debtors or prepayments.* 19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total Note 19 Debtors and prepayments	This year Last year £ £ - - 41,595 46,376
	41,595 46,376

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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	This year Last year This year Last year £ £ £ £ 1,050 3,452 - - - - - - Amounts falling due within one year Amounts falling due after more than one year
	1,050 3,452 - -

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year Last year £ £ - - 1,319,629 1,319,496 566,278 533,632 - - 1,885,907 1,853,128

CC17a (Excel)

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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)

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TRUE
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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)

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TRUE
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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)

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TRUE
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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of The Benjamin Winegarten Charitable Trust On accounts for the year 5[th] April 2022 Charity no 271442 ended (if any) Set out on pages 1 – 15

Respective The charity's trustees are responsible for the preparation of the accounts. responsibilities of The charity’s trustees consider that an audit is not required for this year trustees and examiner 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 Directions given examiner’s statement by the Charity Commission. An examination 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.

Independent In connection with my examination, no matter has come to my attention examiner's statement (other than that disclosed below *)

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
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: 20/01/2023 Name: Kenneth Edwin Clarke, FCA Relevant professional Chartered Accountant

IER

qualification(s) or body (if any):

Address:

35 Hornbeam Road Theydon Bois, Epping Essex, CM16 7JU

Section B Disclosure

’ ’

IER

Give here brief details of any items that the examiner wishes to disclose .

NONE

IER