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Charity number- 277309
DR RICHARD SOLOMONS. CHARITABLE TRUST
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025

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DR RICHARD SOLOMONS. CHARITABLE TRUST
CONTENTS
Page
Reference and administrative details of the Charityi its Trustees and advisers
Trustees. report
Indgpendgnt examiner's report
statement of financial activities
Balance sheet
Notes to the financial statements
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DR RICHARD SOLOMONS. CHARITABLE TRUST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 5 APRIL 2025
The Dr Richard Solomons, Charitable Trust was set up by Dr Richard Solomons for Charitable purposes by
means ofa deed dated 9 November 1978.
Trustees
Richard Edgar Bethel Solomons
Zachary Julian Bethel Solomons
Zoe Jessica Bethany Solomons
Saskia Caitlin Mayne Solomons
Charity reglstered
number
277309
Prlnclpal offlce
Fell Edge Fami
Slraighl Lane
Addingham Moorside
LS29 9JX
Aceountants
James Cowper Kreston
Chartered Accountants
Reading Bridge House
George Street
Reading
RG18LS
Bankers
Triodos Bank
Deanery Road
Bristol
BS15AS
Sollcltors
Forsters LLP
31 Hill Street
London
W1J 5LS
Investment managers
JMFinn&Co
4 Coleman Street
London
EC2R STA
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DR RICHARD SOLOMONS. CHARITABLE TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 5 APRIL 2025
The Trustees present their annu81 report together with the financial statements of the Charity for the year 6 April
2024 10 5 April 2025.
The Charity also operates under the name The Stella Ch8ri18ble Trust.
Objectives and activities
a. Policies and objectives
The Trustees stand possessed of the Trust Fund and the income thereof upon trust to pay the same al their
discretion to charitable organisalions or individuals for educational purposes or for relief by reason of poverty.
sickness, age, accident or disaster, or for charitable purposes generally.
In setting objectives and planning for aclivilies, the Trustees have given due consideration to general guidance
published by the Charity Commission relating lo public benefit, including the guidance 'Public benefit.. running 8
charity IPB21'.
Achievements and performance
a. Main achievements of the Charity
The Charity maintains rt's aims of support to smaller charities that are secular, generally with incomes below
£700,000 a year, and overheads below 160/0 of income, that spend a major proportion of their administrative
funds in the country in which they operate lo reduce povety in a sustainable manner and where local partners
participate and have some control over the choice and implemenlalion of programmes.
We have supported irrigation 8nd clean water programmes that are fundamental to the health and well-being of
the communities they serve.
We have continued lo support Bees Abroad which is community focussed and has particularly low overhead
costs. We have 81so continued lo support Chase Africa and their projects in family planning and in community
Iree-planling.
Financial review
a. Overview
The attached financial statements show the financial results of the charity for the year.
Income from stock market investments for the year amounted to £14,196 (2024.. £13,552) as detailed in the
accounts. Grants made during the year amounted to £55,00012024.. £65,000).
b. Going concem
After making appropriate enquiries, the Trustees have a reasonable expectstion that the Charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt
the going concern basis in preparing the financial statements. Further details regarding the adoption of the going
concem basis can be found in the accounting policies.
c. Reserves policy
The Trustees wish to retsin sufficient reserves to continue the current level of grant making. Having reviewed
The Charity's finances the Trustees consider this can be achieved by maintaining the existing level of
investments. The Trustees consider all funds to be unrestricted and that grants from the capital fund would be
made if a specific need arose.
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DR RICHARD SOLOMONS. CHARITABLE TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
d. Investments policy
The Trustees, with the advi￿ of their investment managers, have adopted a medium risk policy with an aim of
income generation. The investment policy excludes armaments or military companies and those trading in
tobacco.
e. Principal risks and uncertainties
The Trustees have reviewed the risks faced by the charity and consider their existing systems minimise these
risks. The Trustees consider that the major risk faced by the Charity is the fluctuation in the value of, and the
income generated by, its investments. The Trustees have mitigated this risk by using the services of a leading
investment manager, J M Finn and Co.
structure. governance and management
Constitution
Dr Richard Solomons. Charitable Trust is a registered charity, number 277309, and is consliluted under a Trust
deed dated 9 November 1978. The Selllor is Richard Edgar Bethel Solomons. The Trust is usually referred to as
The Stella Charitable Trust.
The Trust terminates on 9 November 2058, or such earlier dale as the Trustees in their absolute discretion may
determine.
b. Methods of appointment or election of Trustees
New or additional trustees may be appointed by the settlor during his lifetime and thereafter by his eldest child.
The maximum number of Iruslees is five.
The day lo day running of the charity and suggestions for the recipient and timing of grants are made by Dr
Richard Solomons. Material decisions, approval of grants, policy Changes and the approval of the trustees report
and annual accounts are made by all trustees.
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DR RICHARD SOLOMONS. CHARITABLE TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
statement of Trustees. responsibilities
The Trustees are responsible for preparing the Trustees, report and the f1nancial statements in accordance with
applicable law and United Kingdom Acwunting Standards Iunited Kingdom Generally Accepted Accounting
Practice).
The law applicable lo charities in England & Wales requires the Trustees to prepare financial stslemenls for
each financial which give a true and fair view of the stale of affairs of the Charity and of its incoming resources
and application of resources, including its income and expenditure, for that period. In preparing these financial
slalements, the Trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP IFRS 1021.,
make judgments and accounting estimates that are reasonable and prudent.,
slate whether applicable UK Aecounting Standards IFRS 1021 have been followed, subject lo any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless il is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charity's transactions and disclose with reasonable accuracy al any time the financial position of the Charity
and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity
{Accounts and Reports) Regulations 2008 and the provisions of the Tnjsl deed. They are also responsible for
safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by..
l7JUl¥J262￿5￿3￿ST￿￿fc￿1l
Richard Edgar Bethel Solomons
Dale.. 17 July 2025
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DR RICHARD SOLOMONS. CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 5 APRIL 2025
Independent Examiner's Report to the Trustees of Dr Richard Solomons. Charitable Tmst I'the
Charit￿)
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 5 April 2025.
Responsibilities and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 20111.lhe 2011 Act'i.
I report in respect of my examination of the Charity'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 14515llbl of the 2011 Act.
Independent Examiner's Statement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and
Reporting by Charities-. Slalement of Recommended Practice applicable lo charities preparing their accounts in
8ccordance wi(h the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in
preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April
2005 which is refer￿d to in the exlanl regulations bul has been withdrawn.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance with
the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I h8ve completed my examination. I confirm that no matters have come lo my attention in connection with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act., or
the accounts do not accord with those records., or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts sel out in the Charities (Accounts 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 independent
examination.
I have no concerns and have come across no other mallers in connection with the examination to which
attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached.
This report is made solely to the Charity's Trustees. as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might stste to the Charity's
Trustees those mallers l am required lo stale to them in an Independent examinerfs report and for no other
purpose. To the fullest exlenl permitted by law, I do not accept or assume responsibility lo anyone other than the
Charity and the Charity's Trustees as a body, for my work or for this report.
Signed-
Dated.. 18 July 2025
Darren O'connor Bsc IHons} FCCA ACA
James Cowper Kreslon
2 Communications Road
Greenham Business Park
Greenham
Newbury
RG19 6AB
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DR RICHARD SOLOMONS. CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 5 APRIL 2025
Unrestricted Endowment
funds
funds
2025
2025
Total
funds
2025
Totsl
funds
2024
Note
Income and endowments from..
Donations and legacies
Investments
Other income
31.429
14.549
12
31.429
14.549
12
135,738
13,668
134
Total Income and endowments
45.990
45.990
149,540
Expendlture on:
Investment management costs
Charitable activities
3.486
3,486
59.523
2,982
69,482
59.523
Total expendlture
59.523
3.486
63.009
72,464
Ngt laxpenditurgllin¢om9 beforg ngt
{10ssgsllgains on invgstmgnts
Nel Ilosses}Igains on investments
(13,5331
13,486)
(24.1561
117,019)
(24.156)
77,076
26,882
Net movement in funds
(13,5331
127,6421
141,175)
103,958
Reconciliation of funds..
Total funds brought forward
Nel movement in funds
307,678
(13.5331
400,271
(27.6421
707,949
(41.175)
603,991
103,958
Total funds carried forward
294.145
372.629
666.774
707,949
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 8 10 16 form part of these financial statements.
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DR RICHARD SOLOMONS. CHARITABLE TRUST
BALANCE SHEET
AS AT 5 APRIL 2025
2025
2024
Note
Fixed assets
Investments
11
634.483
576,851
634.483
576,851
Current assets
Debtors
Cash at bank and in hand
12
6,286
30,769
7,495
128,283
37,055
135,778
Current liabilities
Creditors.. amounts falling due within one
year
13
(4,7641
14,680)
Net current assets
32,291
131,098
Totsl net assets
666.774
707,949
Charity funds
Endowment funds
Unreslricled funds
14
14
372.629
294.145
400,271
307,678
Total funds
666.774
707,949
The financial statements were approved and aulhorised for issue by the Trustees and signed on their behalf by..
17
Richard Edgar Bethel Solomons
Dale.. 17 July 2025
The notes on pages 8 10 16 form part of these financial statements.
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
General inforn)ation
The Dr Richard Solomons, Charitable Trust Is 8 registered charity in England and Wales. The address of
its registered office is Fell Edge Farm, Straight Lane, Addingham Moorside, Ilkley, LS29 9Jx.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordan￿ with the Charities SORP (FRS 102)
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fairf view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only lo the extent required to provide a 'true
and fairf view.
Dr Richard Solomons. Charitable Trust meets the definition of a public benefit enlily under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise
stated in the relevant accounting policy.
2.2 Income
All income is recognised once the Charity has enlillemenl lo the income, il is probable that the
income will be received and the amount of income receivable can be measured reliably.
Income lax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised at the lime of the donation.
Other income is recognised in the period in which il is receivable and to the extent the goods have
been provided or on completion of the service.
2.3 Expenditure
Expenditure is recognised once there is a legal or conslruclive obligation lo transfer economic benefit
to a third party, it is probable that a transfer of economic benefits will be required in selllemenl and
the amount of the obligation can be measured reliably.
Expenditure on raising funds includes all expenditure incurred by the Charity lo raise funds for ils
charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
Grants payable are charged in the year when the offer is made ex￿p1 in those cases where the offer
is conditional, such grants being recognised as expenditure when the conditions allaching are
fulfilled. Grants offered subjecl to conditions which have not been mel at the year end are noted as a
commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
Accounting policies l¢ontinuedl
2.4 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charity., this is normally upon notification of the interest paid or payable by the
institution with whom the funds are deposited.
2.5 Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their
transaction cost and subsequently measured al fair value at the Balance sheet dale, unless the value
cannot be measured reliably in which case it is measured al cost less impairment. Investment gains
and losses, whether realised or unrealised, are combined and presented as 'GainsllLossesl on
investments, in the Statement of financial activities.
2.6 Debtors
Trade and other debtors are recognised at the selllemenl amount after any trade discount offered.
Prepayments are valued at the amount prepaid nel of any trade discounts due.
2.7 Cash at bank and in hand
C8sh at bank and in hand includes cash and short-lerm highly liquid investments with a short maturity
of three months or less from the date of 8cquisilion or opening of the deposit or similar account.
2.8 Liabilities and provisions
Liabilities are recognised when there is an obligation al the Balance sheet dale as a result of a past
event. it is probable that a transfer of economic benefit wll be required in setllemenl, and the amount
of the settlement can be estimated reliably.
2.9 Fund accounting
The unreslricled income fund of the charity is available for any charitable purpose at the discretion of
the trustees.
The capital endowment fund is an expendable endowment and is also unrestricted. 11 is to be
invested and the income used for any charitable purpose at the discretion of the trustees.
The trust deed permits the trustees al their discretion to apply the capital of the charity to charitable
purposes.
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
Income from donations and legacies
Unrestricted
funds
2025
Total
funds
2025
Totsl
funds
2024
Donations
31,429
31,429
135,738
Total 2024
135,738
135,738
Invostmant income
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Income from investments
Interest income
14,196
353
14.196
353
13,552
116
14,549
14,549
13,668
Total 2024
13,668
13,668
Othgr incoming rgsourcgs
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Repayment interest on Gift Aid claim
12
12
134
Total 2024
134
134
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted
funds
2025
Total
2025
Total
2024
Charitable activities
59,523
59,523
69,482
Total 2024
69,482
69,482
Analysis of expenditure by activities
Grant
funding of
activities
2025
Support
costs
2025
Total
funds
2025
Total
funds
2024
Charitable activities
55,000
4,523
59.523
69,482
Total 2024
65,000
4,482
69,482
Analysis of support costs
Total
funds
2025
Total
funds
2024
Activities
2025
Accountancy
Independent examination
Bank charges
3,690
828
3,690
828
3,612
816
4,523
4,523
4,482
Total 2024
4,482
4,482
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
Analysis of grants
2025
2024
Bees Abroad
Chase Africa
5,000
5,000
5,000
5,000
4,500
4,500
4,500
4,500
4,500
4,500
4,500
4,500
4,500
2,000
4,500
4,500
4,500
4,500
4,500
Deki
Dig Deep IAfrica}
Disability Africa
Eco-Logic Development Fund
Fountsin of Life
Joliba Trust
Labour Behind the Label
Spanish Gospel Mission Donation
Tierra Roja Cuxtilali
Tools for Self Reliance
5,000
5,000
5,000
5,000
5,000
5,000
5,000
UKBET
Village Aid
WaterHarvesl
55.000
65,000
Independent examiner's remuneration
The independent examinerfs remuneration amounts to an independent examiner fee of £828 12024
£8161.
10.
Trustees. remuneration and expenses
During the year. no Trustees received any remuneration or other benefits12024 - £NILI.
During the year ended 5 April 2025, no Trustee expenses have been incurred12024- £NILI.
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
11.
Fixed asset investments
Listed
investments
Cost or valuation
At 6 April 2024
Additions
Disposals
Revaluations
576.851
87.776
16.631)
123,513)
At 5 April 2025
634.483
Net book value
At 5 April 2025
634.483
At 5 April 2024
576,851
The historical cost of the investment portFolio at 5 April 2025 was £552,11312024.. £470,968}.
12.
Debtors
2025
2024
Due within one year
Other debtors
6,286
7,495
13.
Creditors.. Amounts falling due within ono year
2025
2024
Trade creditors
258
252
Accruals and deferred income
4,506
4,428
4,764
4,680
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
14.
Statement of funds
Statement of funds - eurrent year
Balance at 6
April 2024
Gainsl Balance at S
(Losses) April 2025
Income Expenditure
Unrestricted funds
Unrestricted Income Fund
307.678
45,990
159.523)
294.145
Endowment funds
Capitsl Endowment Fund
400.271
13.486)
124,1561
372.629
Total of funds
707.949
45,990
163.009)
124,1561
666.774
Statement of funds - prior year
Balance at
1 April 2023
Gainsl
Balance at
(Losses) 5 April 2024
Income Expenditure
Unrestricted funds
Unrestricted Income Fund
227,620
149,540
169,4821
307,678
Endowment funds
Capital Endowment Fund
376,371
12,9821
26,882
400,271
Totsl of funds
603,991
149,540
172,4641
26,882
707,949
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
15. Summary of funds
Summary of funds- current year
Balance at 6
April 2024
Gainsl Balance at S
(Losses) April 2025
Income Expenditure
General funds
Endowment funds
307.678
400.271
45.990
159.523)
13.486)
294.145
372.629
{24,1561
707,949
45,990
163,0091
124,1561
666,774
Summary of funds- prior year
Balance at
1 April 2023
Gainsl
Balance at
(Losses) 5 April 2024
Income Expenditure
General funds
Endowment funds
227,620
376,371
149,540
169,4821
12,9821
307,678
400,271
26,882
603,991
149,540
172,4641
26,882
707,949
16.
Analysis of ngt assats between funds
Analysis of ngt assats between funds - current year
Unrestricted Endowm8nt
funds
funds
2025
2025
Total
funds
2025
Fixed asset investments
Current assets
Creditors due within one year
261,854
37,055
14,7641
372,629
634,483
37.055
14.764)
Total
294,145
372,629
666,774
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
16.
Analysis of net assets between funds {continuedl
Analysis of net assets between funds - prior year
Unrestricted Endowment
funds
funds
2024
2024
Total
funds
2024
Fixed asset investments
Current assets
176,580
135,778
14,6801
400,271
576,851
135,778
14,6801
Creditors due within one year
Total
307,678
400,271
707,949
17.
Related party transadions
During the year a donation of £25,14312024.. £29,979), without conditions, was received from Richard
Solomons.
During the year a donation of £nil12024.. £98,264), without conditions, was received from Gilbert Edgar
Fund Limited.
Page 16