## **Trustees’ Annual Report for the period**
## **From 6[th] April 2023 To 5[th] April 2024**
**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**
**----- Start of picture text -----**
SORP reference
**----- End of picture text -----**
|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 1.202|**The charity made grants to other**
**charitible institutions during the year to**
**£204,103 (2023 £91,328). There were no**
**donations and grants to individuals**
**(2023 £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**
**----- Start of picture text -----**
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 2024 the charity held
reserves of £2,378,385 all of which are
Unrestricted Funds (2023: £2,381,090).
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
**----- End of picture text -----**
## **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**
**----- Start of picture text -----**
Charity name The Benjamin Winegarten Charitable Trust
Other name the charity uses
Registered charity number 271442
Charity’s principal address 13 HURSTDENE GARDENS
LONDON
N15 6NA
**----- End of picture text -----**
## **Names of the charity trustees who manage the charity**
**----- Start of picture text -----**
Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
E Winegarten 06/04/2023 to
1
04/08/2024
S Winegarten
L Chontow
2 M Schwab
**----- End of picture text -----**
## **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
L Chontow|
||
Trustee
Trustee|
||29/01/2025|
||29/01/2025|
**----- Start of picture text -----**
The Benjamin Winegarten Charitable Trust Charity No
(if any) 271442
Annual accounts for the period
Period end
Period start date 06/04/2023 To date 05/04/2024
**----- End of picture text -----**
## **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
120,000
-
-
120,000
120,000
-
-
-
-
-
-
-
-
-
-
77,584
-
-
77,584
43,705
-
-
-
-
-
-
-
-
-
-|
|---|---|
||197,584
-
-
197,584
163,705|
||-
-
-
-
-
204,103
-
-
204,103
91,328
1,183
-
-
1,183
1,050|
||205,286
-
-
205,286
92,378|
|||
||7,702
-
-
-
7,702
-
71,327|
||4,997
-
-
4,997
14,546
-|
||2,705
-
-
-
2,705
-
56,781|
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
||2,705
-
-
-
2,705
-
56,781|
||2,381,090
-
-
2,381,090
2,324,309|
||2,378,385
-
-
2,378,385
2,381,090|
Page 1
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01
-
140,000
-
248,308|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
140,000
-
-
- 248,308|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
140,000
-
243,311|
|||388,308|-|-
388,308|383,311|
|||-
68,455
-
1,922,772|-
-
-
-|-
-
- 68,455
-
-
-
1,922,772||
||||||-
21,164
-
1,979,267|
|||1,991,227|-|-
1,991,227|2,000,431|
||||||2,652|
|||1,150|-|- 1,150||
|||||||
|||1,990,077|-|-
1,990,077|1,997,779|
|||||||
|||2,378,385|-|**-**
2,378,385|2,381,090|
||||||-
-|
|||-
-|-
-|- -
-
-||
|||||||
|||2,378,385|-|-
2,378,385|2,381,090|
|||-
2,378,385|-|-
-
- 2,378,385
-||
||||||-
-
2,381,090|
|||2,378,385|-|-
2,378,385|2,381,090|
|||Signature||Mr S Winegarten
Mrs L Chontow
Print Name|Date of
approval
dd/mm/yyyy
29/01/2025
29/01/2025|
CC17a (Excel)
28/01/2025
2
**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*
CC17a (Excel)
28/01/2025
3
**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**
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.
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.
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.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
**----- Start of picture text -----**
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
**----- End of picture text -----**
|**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|
**----- Start of picture text -----**
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
**----- End of picture text -----**
**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 120,000 - - 120,000 120,000
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 120,000 - - 120,000 120,000
Income from Interest income 18,759 - - 18,759 2,209
investments: Dividend income 9,900 - - 9,900 13,530
Rental and leasing income 48,925 - - 48,925 27,966
Other - - - - -
Total 77,584 - - 77,584 43,705
TOTAL INCOME 197,584 - - 197,584 163,705
Other information:
All income in the prior year was unrestricted.
**----- End of picture text -----**
CC17a (Excel)
28/01/2025
7
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**TOTAL EXPENDITURE**
**Total other expenditure**
**Expenditure on**
**charitable**
**activities**
Grants to charitable institutions
**Total expenditure on charitable**
**activities**
**Other**
Grants to individuals
Independent examiner's fee
Bank charges
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
91,328
- - 91,328
204,030
-
- - -
-
-
- - -
-
-
- - -
-
91,328
- - 91,328
204,030
1,050
- - 1,050
1,050
-
- - -
-
-
- - -
-
-
- - -
-
-
- - -
-
1,050
- - 1,050
1,050
92,378
-
-
92,378
205,080|
|---|---|
## **Other information:**
## **Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
Grant
Activity or funding Support Total this Total
Activities undertaken directly
programme of Costs 204030year prior year
activities
£ £ £ £ £
Activity 1 Grants to charitable institutions 204,103 - 204,103 91,328
Activity 2 Grants to individuals - - - -
Other
Total 204,103 - 204,103 91,328
**----- End of picture text -----**
CC17a (Excel)
28/01/2025
8
**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**
**£**
**£**
1150
1050
0
0
0
0
0
0|
|---|---|
CC17a (Excel)
28/01/2025
9
## **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**
**_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,_**
**14.3 Net book value**|**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:_**|
CC17a (Excel)
28/01/2025
10
**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**
- 243,311 - - - 243,311
- - - - - -
- 4,997 - - - 4,997|
|---|---|
||- 248,308 - - - 248,308|
## **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**
**Listed investments**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Total**|**Cost less impairment**
248,308 -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-
-
-|
|---|---|
||-
248,308
248,308|
CC17a (Excel)
28/01/2025
11
**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**
**£**
**£**
- -
68,455 21,164|
|---|---|
||68,455 21,164|
|||
CC17a (Excel)
28/01/2025
12
## **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**
**£**
**£**
**£**
**£**
1,150 2,652 - -
- - - -
**Amounts falling due**
**within one year**
**Amounts falling due after**
**more than one year**|
||1,150 2,652
- -|
CC17a (Excel)
28/01/2025
13
**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**
**£**
**£**
- -
1,340,595 1,321,836
582,177 657,431
- -
1,922,772 1,979,267|
|---|---|
CC17a (Excel)
28/01/2025
14
## **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)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
## **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)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
## **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)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
CC17a (Excel)
28/01/2025
15
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs report on the
accounts
Section A
Independent Examinerfs Report
Report to the trustees
THE BEWAMIN WINEGARTEN CHARITABLE TRUST
On accounts for the year
ended
51h APRIL 2024
Charity no
(if any)
271442
Set out on pages
1-15
I report to the trustees on my examination ol the acctyjnts of the above
arity (Yhe TnJ*l for the year ended 051041202
Rosponsibilitles and
basis of report
As the thaWs truslees, you are responsible for the preparation of the
accounts in arxc8re %Mth the rewirements of the Charities Act 2011
(Xhe W.
I report in respe¢X of my examination of the Trust's arUnIs Cgrried out
under S6¢Xy)n 145 of the 2011 Ad and in carrying out my examination, I
have foll(YhEd all the applicable thrections given by the Charity commion
under sedion 145(5){b) of the Act.
Independent I have (%Ynpleted frry examinatDn. I confirm that no material m8tteryJ hav8
examlnefs statement come to my attention in connection bwth the examination {olher than that
disdosed belt7w") gives me U86 to believè that in, any matèrial
the attounting rOrdS *ere not kept Wi accthdanc8 with s8ction 130
of the Charities Act". c
the acrourrts did rK*I accord wilh the accounting records,. or
the accounts did not with the applicable requirements
conceming th8 form and content of aunt$ set out in the Charities
(Aminls and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and fairf view which is not a matter
considered as part of an ir*ndent examination.
I have cmcems and have come auoss no other matters in connedi
h the examination to vknith attentton should be drawn in this report in
order to enable a proter understanding of the accounts to be reached.
. Rease delete the words in the brnckets rfthoy th not 8ppty.
Signed:
2910112025
KENNEfH EDVI+IN CLARKE, FCA
Relevant fftssional
qualifi¢ationls) or body
(if any):
INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND & WALES
Address:
35 HORNBBW ROAD, THEYOON BOIS, EPPING, ESSEX CM16 7JU
IER
Oct 2018
Section B
Disclosure
Only mplete if the examiner needs to high1h1 material matters of conc£m
(see CC32, Independent examination of chanty &C£Junts: diredions and
guidance for examiners).
Give here brfef dètsils of
any items that the
examiner wishes to
disclose.
Oct 2018
IER