CHARITY REGISTRATION NUMBER: 283144 The Realm Charitable Trust Unaudited Financial Statements 30 September 2025 G A HARRIS & CO LIMITED Chartered accountants Brulimar House Jubilee Road Middleton Manchester England M24 2LX
The Realm Charitable Trust Financial Statements Year ended 30 September 2025 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements
The Realm Charitable Trust Trustees, Annual Report Year ended 30 September 2025 The trustees present their report and the unaudited financial statements ofthe charity for the year ended 30 September 2025. Reference and admlnlstratlve detalls Registered charity name The Realm Charitable Trust Charlty reglstratlon number 283144 Principal office 24 The Grove London NW119SH The trustees Sholem Feiner Shirley Feiner Indepgndent examiner Gary Harris 8rulimar House Jubilee Road Middleton Manchester England M24 2LX Structure, governance and management Goveming document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. Risk management The trustees have identified and reviewed the major risks lo which the charity is exposed. Both manual and automated checks are regularly invoked, particularly those relating lo the operations and finance of the charity. The Iruslees are satisfied that these systems and procedures miligale any perceived risks.
The Realm Charitable Trust Trustees, Annual Report (contlnued) Year ended 30 September 2025 Objectives and activities Objectives and aims The charity was formed for the advancement of the orthodox Jewish faith, orthodox Jewish religious education, and the relief of poverty in the orthodox Jewish community. The charity's objects are to support charitable institutions or charitable purposes, and in particular to further religious Jewish education and assist in the prevention and relief of poverty. Public benefit The Iruslees confirm their compliance with the duty lo have regard to the Public Benefit guidance published by the Charity Commission when reviewing the Charity's aims and objectives in planning future aclivilies. Achievements and performance The trustees consider that the perf0rrnan of the charity this year has been most satisfactory. Substantial funds have been granted lo institutions during the period from investment income. Financial review Reserves policy The charity does not maintain a reserves policy, as reserves are distributed when they become available, at the trLJStees' discretion. The present level of funding is adequate to support the continuation of its objects and the trustees consider the financial position of the charity to be satisfactory. The trustees, annual report was approved on 27 July 2026 and signed on behalf of the board of trustees by.. Sholem Feiner Trustee
The Realm Charitable Trust Independent Examiner's Report to the Trustees of The Realm Charitable Trust Year ended 30 September 2025 I report lo the trustees on my examination of the financial statements of The Realm Charitable Trust I the charily'l for the year ended 30 September 2025. Responslbllltles and basls of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 I'lhe Act'l. I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examiner's statement I have completed my examination. I confirm that no material mallers have come lo my attention in connection with the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the Act., or the financial statements do not accord with those records,. or the financial statements do not comply with the applicable requirements concerning the fomi and content of accounts set out in the Charities IAccounls 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. Gary Harris Independent Examiner Brulimar House Jubilee Road Middleton Manchester England M24 2LX 27 July 2026
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The Realm Charitable Trust Notes to the Financial Statements Year ended 30 September 2025 General information The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 24 The Grove, London, NW119SH. Statement of Compllance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland., the 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 (Charities SORP IFRS 10211 and the Charities Act 2011. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured al fair value through income or expenditure. The financial stslements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's ability to continue. Judgements and key sources of estimation uncertainty The Iruslees eonsider that there a no significant judgements or key sources of estimation uncertainty that require disclosure in these financial statements. Fund accounting Unreslricled funds are available for use at the discretion of the Iruslees to further any of the charity's purposes. Designated funds are unreslricled funds eamiarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of sub-classes.. reslricled income funds or endowment funds.
The Realm Charitable Trust Notes to the Financial Statements (conllnued) Year ended 30 September 2025 Accounting policies (conllnuedj Incomlng resourees All incoming resources are included in the statement of financial activities when entitlement has passed to the charity., il is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income.. income from donations or grants is recognised when there is evidence of entillement to the gift, receipt is probable and its amount can be measured relisbly. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical lo measure reliably, in which case the value is derived from the cost lo the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when reTrived if the value can be reliably measured. No amounts are Included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for il lo be spent on a particular purpose and returned if unspent, in which case il may be regarded as reslricled. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities lo which it relates.. expenditure on raising funds includes the costs of all fundraising aclivilies, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further ils charitable aims for the benefit of its beneficiaries, including those support costs and costs relating lo the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related lo raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that aclivily. Shared costs are apportioned beeen the activities they contribute lo on a reasonable, justifiable and consistent basis. Investments Unlisted equity investments are initially recorded at cost, and subsequently measured al fair value. If fair value cannot be reliably measured, assets are measured at cost less Impairment. Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.
The Realm Charitable Trust Notes to the Financial Statements (conllnued) Year ended 30 September 2025 Accounting policies (conllnuedj Investment property Investment property is initially recorded at cost, which includes purchase pri and any directly attributable expenditure. Investment property is revalued lo ils fair value at each reporting date and any changes in fair value are recognised in income or expenditure. If a reliable measure of fair value is no longer available for an item of investment property, it shall be transferred lo tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis. Investments in associates Investments in associates accounted for in accordance with the cost model are recorded al cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initial recorded at the transaction priTr. At each reporting date, the Investments are measured at fair value, with changes In fair value taken through income or expenditure. Where il is impracticable lo measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition. Investments in joint ventures Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded al the transaction price. At each reporting dale, the investments are measured at fair value, with changes in fair value tsken through income or expenditure. Where it is impracticable lo measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard lo whether the dislribulions are from accumulated profits of the joint venture arising before or after the dale of acquisition. Impairment of fixed assets A review for indicators of impairment is carried out at each reporting dale, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting dale.
The Realm Charitable Trust Notes to the Financial Statements (conllnued) Year ended 30 September 2025 Accounting policies (conllnuedj Impalmient of flxed assets (contlnued) For the purposes of impairment testing, when il is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash*eneraling unit lo which the asset belongs. The cash-generaling unil is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment lesling of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected lo benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned lo those units. Financial instruments A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recniSed at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subseqLJenlly measured al the cash or other consideration expected lo be paid or received and not discounted. Debt insttuments are subsequently measured al amortised cost. Where investments in shares are publicly tmded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently meaSUd at cost less impairment. Other financial instruments, including derivats'ves, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed al a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted al a market rate of interest for a similar debt inslrumenl. other financial instruments are subsequently measured al fair value, with any changes recognised in the slalemenl of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured al cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting dale. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk ¢haraclerislics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
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