Charity registration number: 271442
**THE BENJAMIN WINEGARTEN CHARITABLE TRUST TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025**
Pugh Clarke & Co. Chartered Accountants 35 Hornbeam Road Theydon Bois Epping Essex CM16 7JU
**The Benjamin Winegarten Charitable Trust Contents**
||**Page**|
|---|---|
|Trustees' Report|1—2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Statement of Financial Position|5|
|Notes to the Financial Statements|6—9|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|10|
**The Benjamin Winegarten Charitable Trust Trustees' Report For The Year Ended 5 April 2025**
The trustees present their report and the financial statements for the year ended 5 April 2025.
## **Objectives and Activities**
## **Aims and Objectives**
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.
## **Public Benefit**
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. The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
## **Reference and Administrative Details**
## **Trustees**
Mr Simon Winegarten Mrs Miriam Schwab Mrs Leah Chontow
**Charity Number** 271442
## **Principal Address**
114 Albert Avenue Prestwich Manchester M25 0LU
## **Independent Examiner**
Kenneth Clarke FCA Pugh Clarke & Co. Chartered Accountants 35 Hornbeam Road Theydon Bois Epping Essex CM16 7JU
Page 1
**The Benjamin Winegarten Charitable Trust Trustees' Report (continued) For The Year Ended 5 April 2025**
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Simon Winegarten Trustee 23/01/2026
Page 2
## **The Benjamin Winegarten Charitable Trust Independent Examiner's Report to the Trustees of The Benjamin Winegarten Charitable Trust For The Year Ended 5 April 2025**
I report to the trustees on my examination of the accounts of The Benjamin Winegarten Charitable Trust (the Trust) for the year ended 5 April 2025.
## **Responsibilities and Basis of Report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Kenneth Clarke FCA 23/01/2026 Pugh Clarke & Co. Chartered Accountants 35 Hornbeam Road Theydon Bois Epping Essex CM16 7JU
Page 3
## **The Benjamin Winegarten Charitable Trust Statement of Financial Activities For The Year Ended 5 April 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Investments
**4**
**EXPENDITURE ON:**
Charitable activities
**5**
NET EXPENDITURE BEFORE INVESTMENT LOSSES
Net (losses)/gains on investments
NET EXPENDITURE
NET MOVEMENT IN FUNDS
**RECONCILIATION OF FUNDS:**
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
**13**
The notes on pages 6 to 9 form part of these financial statements.|**2025**
**Unrestricted**
**funds**
**£**
120,000
74,025|**2024**
**Unrestricted**
**funds**
**£**
120,000
77,584|
|---|---|---|
||194,025|
197,584|
||(198,852)|(205,286)|
||(4,827)
(25,656)|(7,702)
4,997|
||(30,483)|(2,705)|
||(30,483)
2,378,385|(2,705)
2,381,090|
||2,347,902|
2,378,385|
||||
Page 4
## **The Benjamin Winegarten Charitable Trust Statement of Financial Position As At 5 April 2025**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**9**
Investments
**10**
**CURRENT ASSETS**
Debtors
**11**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**12**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
TOTAL FUNDS
**13**
On behalf of the board|**2025**
**Unrestricted**
**funds**
**£**
140,000
222,652|**2024**
**Total funds**
**£**
140,000
248,308|
|---|---|---|
||362,652
53,961
1,932,439|
388,308
68,455
1,922,772|
||1,986,400
**(1,150)**|
1,991,227
**(1,150 )**|
||**1,985,250**|
**1,990,077**|
||**2,347,902**|
**2,378,385**|
||**2,347,902**|
**2,378,385**|
||2,347,902|
2,378,385|
||2,347,902|
2,378,385|
||||
Mr Simon Winegarten Trustee 23/01/2026 The notes on pages 6 to 9 form part of these financial statements.
Page 5
**The Benjamin Winegarten Charitable Trust Notes to the Financial Statements For The Year Ended 5 April 2025**
## **1. General Information**
The Benjamin Winegarten Charitable Trust is an unincorporated charity registered with the Charity Commission, registered charity number 271442. The principal address is 114 Albert Avenue, Prestwich, Manchester, M25 0LU.
## **2. Accounting Policies**
## **2.1. Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
## **2.2. Resources Expended**
The charity made grants to other charitable institutions during the year to £197,702 (2024 £204,103). There were no donations and grants to individuals £Nil (2024 £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.
## **2.3. Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
## **2.4. Investments**
## **2.5. Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## **3. Income from Donations and Legacies**
|Donations and gifts
**.** **Investment Income**
Bank interest receivable
Dividends from investments
Rents received from investment properties|**2025**
**Unrestricted **
**funds**
**£**
120,000|**2024**
**Unrestricted**
**funds**
**£**
120,000|
|---|---|---|
||**2025**
**Unrestricted **
**funds**
**£**
24,421
9,099
40,505|**2024**
**Unrestricted**
**funds**
**£**
18,759
9,900
48,925|
||74,025|
77,584|
## **4. Investment Income**
Page 6
**The Benjamin Winegarten Charitable Trust Notes to the Financial Statements (continued) For The Year Ended 5 April 2025**
## **5. Analysis of Expenditure**
|Charitable activities
Charitable activities
**6.** **Support Costs**
Governance costs
Interest payable
Governance costs
**7.** **Independent Examiner's Remuneration**
Independent examination of the financial statements|**Grant**
**funding of**
**activities**
**£**
197,702|**Support**
**costs**
(see note6)
**£**
1,150|**2025**
**Total**
**£**
198,852|
|---|---|---|---|
||**Grant**
**funding of**
**activities**
**£**
204,103|**Support**
**costs**
(see note6)
**£**
1,183|**2024**
**Total**
**£**
205,286|
|||**2025**
**£**
1,150|**2025**
**Support**
**costs**
**£**
1,150|
||||**2024**
**Support**
**costs**
**£**
33
1,150|
||||1,183|
||||**2024**
**£**
1,150|
**8. Average Number of Employees** Average number of employees during the year was: NIL (2024: NIL)
Page 7
**The Benjamin Winegarten Charitable Trust Notes to the Financial Statements (continued) For The Year Ended 5 April 2025**
## **9. Tangible Assets**
|**Cost**
As at 6 April 2024
As at 5 April 2025
**Net Book Value**
As at 5 April 2025
As at 6 April 2024
**10.** **Investments**
**Cost or Valuation**
As at 6 April 2024
Revaluations
As at 5 April 2025
**Provision**
As at 6 April 2024
As at 5 April 2025
**Net Book Value**
As at 5 April 2025
As at 6 April 2024
**11.** **Debtors**
**Due within one year**
Other debtors
**12.** **Creditors: Amounts Falling Due Within One Year**
Accruals and deferred income|**2025**
**£**
53,961
**2025**
**£**
1,150|**Land &**
**Property**
**Freehold**
**£**
140,000|
|---|---|---|
|||140,000|
|||140,000|
|||140,000|
|||**Listed**
**£**
248,308
(25,656)|
|||222,652|
|||-|
|||-|
|||222,652|
|||248,308|
|||**2024**
**£**
68,455|
|||**2024**
**£**
1,150|
Page 8
**The Benjamin Winegarten Charitable Trust Notes to the Financial Statements (continued) For The Year Ended 5 April 2025**
## **13. Movement in Funds**
|**3.** **Movement in Funds**|||||
|---|---|---|---|---|
|**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 6 April**
**2024**
**£**
2,378,385|
**Income**
**£**
194,025|**Expenditure**
**£**
(224,508)|**As at 5 April**
**2025**
**£**
2,347,902|
||2,378,385|
194,025|
(224,508)|2,347,902|
||**As at 6 April**
**2023**
**£**
2,381,090|
**Income**
**£**
197,584|**Expenditure**
**£**
(200,289)|**As at 5 April**
**2024**
**£**
2,378,385|
||2,381,090|
197,584|
(200,289)|2,378,385|
## **14. Transactions with Trustees**
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
## **15. Related Party Disclosures**
There have been no related party transactions in the reporting period that require disclosure.
Page 9
## **The Benjamin Winegarten Charitable Trust Detailed Statement of Financial Activities For The Year Ended 5 April 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations and gifts
**Investments**
Dividends from other fixed asset investments - listed
Dividends from other fixed asset investments - unlisted
Rental income from investment property
Bank interest receivable
**EXPENDITURE ON:**
**Charitable activities**
Grants to institutions
Bank charges
Independent examiner's fees
**NET EXPENDITURE BEFORE INVESTMENT LOSSES**
**Net (losses)/gains on investments**
(Deficit)/surplus on revaluation of investments
**NET EXPENDITURE**|**2025**
**Total funds**
**£**
120,000|**2024**
**Total funds**
**£**
120,000|
|---|---|---|
||120,000
6,599
2,500
40,505
24,421|
120,000
7,400
2,500
48,925
18,759|
||74,025|
77,584|
||194,025
(197,702)
-
(1,150)|
197,584
(204,103)
(33)
(1,150)|
||(198,852)|(205,286)|
||(198,852)|(205,286)|
||**(4,827)**
(25,656)|**(7,702)**
4,997|
||(25,656)|4,997|
||**(30,483)**|**(2,705)**|
Page 10