REGISTEREO CHARITY NIXABEFL. 288220 (England and Wal•sl ANNUAL REPORT FOR THE YEAR ENDED 6 APRIL 2025 FOR A & S Grnh•m Charftsbl• Tru•t G Financial knmited Stsrfing House 27 H8tchlands Ro&Y Rh111 SuTrEy RH1 6RW
A & S GRAHAPI CHARrrABLE TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED S APRIL 2025 The trustees presenttheir reFLJrtforlhe yeaT ended S Apnl 2025. The finanual ststements have been prepared in aCrdan with the acc£luntg polries set out in note 1 to th& accounts and Comp with the charfjty's trust deed, the Charities Act 2011 and Accounting and reporting by Charfb"es." Ststement of Recornmgnded Practir applic8blo to charities preparing theirOunts in accordan with the Finanual Repotting Standard applicable in the UK and Republic of Irekgnd published on 16 July 2014 IFRS 1021 TRUSTEES Th8 truste8s during the year urhyer W8ra'. Mr8 S G Graham MrA B Graham Mrs N S Bouca Mrs E J HagufrnaueT Mi88 L D Graham PRINCIPAL ADRESS 10 Mulb8rry Wafk London SW3 6DY 8TURCTURE, GOVERNANCE AND MANAGEMENT The charity 18 ¢¢trOu•d by its govomuig dowmenc a de8d of trusL and Gr)n$titutg8 and unincorporated charty. The Tru81 wa8 formed by TTu81 Deed dated 18lh October 1983. FINANCIAL REVIEW AND PERFORMANCE REPORT As a gen•r81 rul•, th8 Tru$ts8>.8pply the income derivgd frrrfn th6 inv68trnents and th)natn$ roceiv8d, in furtheran of the Tr(Esl's malD obl4Xtive8 as it 8rw8 on an annual basis. Donations ora mad& 8tthe discr8tlon of the Trustees al eppropriats levds in view of the fart that the Twst does not have any other sources of lunding. The Tru8t extsts to m&ke (bnati)r at the 8019 diecrnbon of the Trust888 During the year, in¢crfno of £72.872 {2024'. £90.932) wa8 rec4rrfed. The trustees have InNwtsnont prywers*thth indu(le tho pmr to Purch r•91 or personal property and inv•8tments. They also have the power to effect 8nd sale. base. mortgage, eharge, reaSe, purcha8e, investment acqulsilion, 6xp8ndrture or other tran88ctK whth a Ferson absolutdy and ben8fi¢kqlly entitled would have power to effe¢L In the coming year the Tnt wil continue to provth charilablg supp)rt in awdance wlh it8 objectives. Approved and 8ignad on behalf by.. 8 January 2026 MrA B Gr8h8m- Trustse Page 1
A & S GRAHAM CHARITABLE TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 6 APRIL 2025 We report on the ac¢))unts of the Charilable Trust for the year end S 2025, which are set out on g&S 4 to 7. R•8P8¢tl¥• r6•pon•lbllitles of TnAt and Examln•r Thè charity'8 truBt••8 8r• ro8pon$lbk for the prepgrallon of the accounts. The thality's trustges consid8r that an 8udit ig not required for this year under seCn 144(2) of the Charitw A£t 2011 (the 2011 ktl and that an indèpendont examination ks neede It is our responsibilty to.. oxamine the accounts under section 145 of the 2011 Act.. lolbw the procedures laid down in the Got)eral Oir8ctDns gNen by the Charity Commission undor $8cb'on 14515)Ibl of the 2011 kt; and State whath8T partKular matters have c£wn• to our attantion. Bash of Indop•nd•nl Ex•mln•rn' R•port Our examination w88 Carrd out in accordarK wlth the General Directions gr¥en by thè Charty Commis8tr)n An examinalK)n indudes a review of the aOuntIng fatt¢rds kepl by the Charlty and a compaTi8on of the account8 piesenled wth thos8 records. It aL80 Inctude8 consideration of any unusugl items or disc10811re8 In the accounts and seeklng explonations Irom the Trust688 conceming any such matters. The prccedures undertaken do not provide 811 the evwJen¢e that would be requlred In audil and Gonsequently no opinion 18 given as to whether the aCcJn pre8ent a Irue ond falr vi8W and the reFQrt 1$ Ilmit•(I to those matsrs 8et out in the statement telow. Ind•p•nd•ftt Examln•rn' Stat•m•nt In connection wilh our wmlnation, no m8ttor hgs i>Jmo to our 8tt8ntion'. 1) whlch glves u8 reonbIl¥PUs0 to 1[0¥8 that, In any matengl re8wGI. thé requlrwnents to keep accountlng rets)rd8 In 8ccordance with saction 130 of the 2011 Act: and to prepare accounts which accord with the accounting records and eompty with the ac0)un9 requlroments of the 2011 Act h8ve not been met or 2} to whlch, In our opin)n. att8nlion 8houkl be drawn In ordef to a proper understaTrJing of tho accounts to be re8cld. GW Fin8ndal Llmited C*ts: 8 January 2026 Charterod Anrtts Ind•pendont Examlmrn St•ding House 27 Hatchlands Road R&Jhill Surrgy RH16RW
A & S GRAHAM CHARABLE TRUST STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 5 APRIL 2025 2025 2024 INCOME AND ENDOWNMEpifs FROM Donation8 and Jegacle8 Invèstments 90,932 T1 72 EXPENDITURE ON Rai8ing fund8 Charltabla t[VitIeS 50,250 Total 85,3 NET INCOMEI{EXPENDITURE) DURING THEYEAR 19.646 25,567 TOTAL FUNDS CARRIED FORWARD AT 6 APRIL 2024 389.810 AT O APRIL 2026 415 177 Prye3
A & S GRAHAM CHARITABLE TRUST BALANCE SHEET 5 APRIL 2025 2024 FIXED ASSErs Investment proForty CURRENT ASSTES 08blors Cash al b8nk 30.012 32.018 16.704 38,929 CURRENT LIA81UTIES Amounts f8lling due wrthin one yeor NET CURRENT ASSETSIILIABILITIES} NON CURRENT UABIUTIES Amounts falling du• more thon oro yg8r 9 {176 70 NET ASSEf8 415 177 FUND8 Unre8lrict•d fund8 10 415 177 415 177 Tts6e finnual 8talwnent8 r 8ppro4•d by th8 Tru8tse8 on 8 January 2tr26. Slqn8d by the TNstee8'. r A 8 Gr8ham -Trusteg The note8 fom Fort of th8sa financAal Stat)ents Pag6 4
A & S GRAHAhl CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 5 APRIL 2025 ACCOUNTING POLICIES B•sL8 of proporfng tho flnancl•l ststomgnts The accounts have been preparnd in accordance parts 2 to 4 ofthe Stgtement of RKgmmended prtise.. Aceounting and ReFtJrb"ng by Charitse8 preparing their accounts in accordance with the Financial Rawrting Standard applicab in the UK and R8publK of Ireland IFRS 1021 published on 16 July 2014, the Flnancial Rep)rtlng standa applvtAe in the United ngdoM 8nd R8public of Ireland IFRS 7021 and the CharItS Act 2011. The Chanty has tsk8n advantage of the of thè examplion in "Bulletin 1". Amendments to knunting and Repth'ry by Chanties.. Ststement of Recommended Pradice app1K8b to charths prèwng their acnts in accordan wrth the Financi81 Reporting Standards applicable in the UK and Republic ol Ireland tho rwuironient to produ¢e a cash flow statsmenl On the grounds that f( is a small chatity. R•conclllatloTr wlth pr•vlou8ly g•ngrnlly aec•ptsd accountlng pollcl•• The accounts have been prepad under FRS102 and th8 Charilies SORP FRS102. Tho dale of the transrtn w88 6 Apnl 2016. In pr8paring the accounts the TNstee8 have con8id8r8d whether in applying the occounting policib6 reqLsired by FRS102 and the Charities SORP FRS102 a rastatsment of comparative items was needed. No reststemonl required. Ineom• All income is rocognis•d once the tharity has ènlillement to the inc¢mfy, f( 18 probabKg that the Incom wtll be received and Ihal the amount ot income can be measured relkgbly. EXpondUr• Lknbilities are re¢ognk8ed 88 expdre # x)n 88 ther• io a or con8tructive obliG8tlon committing the charity to that 8xpndilur6. rt Is probable that the 8•ttlwnonl wlll be rnquired, and tho amount of the obli9ation can be measured rnliabty. VAT The charrty is not recopnwed for VAT purp)$8$ 8nd all gJpen888 are Inc[¥• of irrecov8r8ble VAT where aFpIKaÈ48. Taxation The chBrty 18 ¢xèmpt fr tax on ts chArItab activities. Invo•tment property Investment property is intliolty r•cord8d 8t C08t, whkh includ88 purchg¥e pricè and any dlredy attiibutgbje expendityro. Fln*neial In•trum•nts The charty h8s fin8nual assets and financi#l liabilit of a kind that qualiTres Hs basic financlal Instruments. Basic financial Instruments are initHlly rwnised at transxtion value and subsequenlty measured at their setement valug. INVESTMENTS 2025 2024 Rents recelved Deposit a¢Unt interest 72,872 90,932 9Q,932 Page S
A & S GRAHAM CHARfTABLE TRUST NOTES TO THE FINANCIAL STATEmEPS- CONTINUED FOR THE YEAR ENDED 5 APRIL 2025 RAISING FUNDS 2D25 2024 Portfolio management Legal and professional fees Malntenance charges Interest payabte and Simircha Accountancy Bank charges retarial and adminSthxtioTr 7,520 9.268 5,S20 14,924 18.689 2.271 20.802 4,055 21 CHARITABLE ACTIVITIES 2026 2024 Grant8 to in8titubons 12.883 15,115 TRU3TEE8' REMUNERATION AND BENEFITS There V•Yre no trust••8' remun&*wJn, other befftS or expenae6 pgid IOT the year ended 5 April 21Y25 Ir for th8 year ondgd 5 Ppril 2024. INVESTMENT PROPERTY 2025 2024 Market Value at S 2025 and 2024 660,000 DE8TOR8 2025 2024 Trade debtors Other debtOT8 29,282 730 31,701 317 CURRENT UASILrriE8 2025 2024 Other creditors Bank bans overdraft 84.793 28,792 49,672 28,792 93.686 78,464 Page 6
A & S GRAHAM CHARrrABLE TRUST NOTES TO THE FINANCIAL STATEMEKfs- CONTINUED FOR THE YEAR ENDED 5 APRIL 2024 NON CURREpif UABILITIE8 2025 21Y24 Bank loan8 and overdreft 205 289 176 702 205 289 10. MOVEMENT IN FUNDS 2028 2024 UnrtrICtsd fund• Gener81 funds Nel movement in funds 416.1TI 389.610 Total lund8 415.177 SECURED DEBTS 2028 2024 The folkThYlrYJ 8tturnd debts ere Indud•d within eJedil Bonk Lo8nB 224 000 The loan8 are Secured against leasèhold inve81mt propgrty. Thi8 total loan is approximatoty 40% of the value of the investment property. One loan is repayable in quarterfy instslmenl of £ 6,000. 8t 8 ral8 of 3.25% above base Tate and th• ott*r is rnpayabl8 on the ftnal r8pawnent date.