## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
**Report to the trustees/** Charity Name The MOG Charitable Trust **members of**
**On accounts for the year** 5 April 2025 **Charity no** 297678 **ended (if any) Set out on pages** 1-2 (remember to include the page numbers of additional sheets)
**Respective** The charity's trustees are responsible for the preparation of the accounts. **responsibilities of** The charity’s trustees consider that an audit is not required for this year **trustees and examiner**
- The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether matters have come to my attention.
**Basis of independent** My examination was carried out in accordance with general Directions given **examiner’s statement** by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
**Independent** In connection with my examination, no matter has come to my attention **examiner's statement** (other than that disclosed below *)
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
- have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
- _Please delete the words in the brackets if they do not apply._
**Date:** 29/12/25
**Signed: Name:** CHARLES GOLDSTEIN
1
**IER**
**Relevant professional** CHARTERED ACCOUNTANT **qualification(s) or body (if any):**
**Address:** BRINDLEY GOLDSTEIN 103 HIGH STREET[WALTHAM CROSS ] EN8 7AN
## **Section B Disclosure**
Only complete if the examiner needs to highlight material problems.
2
**IER**
**Give here brief details of any items that the examiner wishes to disclose** .
3
**IER**
**Charity No. 297678 (England and Wales)**
## **THE M O G CHARITABLE TRUST**
## **FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 5 APRIL 2025**
## **THE M O G CHARITABLE TRUST**
## **CONTENTS**
||Page|
|---|---|
|Trust information|1|
|Legal and administrative details|2|
|Trustees' report|3|
|Statement of financial activities|4|
|Balance sheet|5|
|Notes to the financial statements|6-8|
## **THE M O G CHARITABLE TRUST**
## **TRUST INFORMATION**
|Trustees:|A P Goldstein|
|---|---|
||M O Goldstein|
||N J Newman|
|Trust office address:|101 New Cavendish Street|
||1st Floor South|
||London|
||W1W 6XH|
|Accountant:|Harris & Trotter LLP|
||101 New Cavendish Street|
||London|
||W1W 6XH|
|Independent examiner|Charles Goldstein|
||c/o Brindley Goldstein|
||103 High Street|
||Waltham Cross|
||EN8 7AN|
|Bankers:|Coutts & Co|
||440 Strand|
||London|
||WC2R 0QS|
|Charity Commission||
|registered number:|297678|
**1**
## **THE M O G CHARITABLE TRUST**
## **LEGAL AND ADMINISTRATIVE DETAILS AS AT 5 APRIL 2023**
The M O G Charitable Trust was established under a trust deed dated 10 September 1987.
The trustees of The M O G Charitable Trust shall hold the trust funds and its income upon trust to apply them for all charitable purposes allowed by law within England and Wales.
**2**
## **THE M O G CHARITABLE TRUST**
## **TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 5 APRIL 2025**
## **Introduction**
The Trustees submit the statutory report and accounts of M O G Charitable Trust for the year ended 5 April 2025.
## **Charitable Objectives**
The objective of the Charity is to provide relief to people throughout the world who are in positions of need, hardship and distress, in particular children who are sick or handicapped, and people affected by AIDS and the HIV virus.
## **Review of financial position**
The Trustees consider that the financial position of the Trust as at 5 April 2025 is healthy. During the year, the charity received donations including gift aid of £51,250 (2024: £37,500)
The charity paid £53,175 (2024: £39,838) in charitable donations to other charitable institutions during the year At the balance sheet date, the total unrestricted charitable funds amounted to £81,548 (2024: £80,063)
## **Organisation**
The organisation of all activities relating to The M O G Charitable Trust is carried out by the Trustees.
**3**
## **THE M O G CHARITABLE TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025**
**----- Start of picture text -----**
2025 2024
Unrestriced funds Unrestriced funds
Notes £ £ £ £
Incoming resources
Donations (including tax credits) 51,250 37,500
Investment income 2 2,589 2,686
53,839 40,186
Direct charitable expenditure
Donations 3 53,175 39,838
Accountancy fees 1,320 1,080
54,495 40,918
Net (outgoing) / incoming resources (656) (732)
Unrealised gain/(loss) on investment 2,140 (800)
1,484 (1,532)
**----- End of picture text -----**
**4**
## **THE M O G CHARITABLE TRUST**
## **BALANCE SHEET AS AT 5 APRIL 2025**
**----- Start of picture text -----**
2025 2024
Notes £ £
Fixed assets
Investments
Listed investments at market value 4 50,620 48,480
50,620 48,480
Current assets
Cash at bank and in hand 8,455 11,861
Other debtors 5 24,000 21,250
32,455 33,111
Current liabilities
Accruals 1,527 1,528
1,527 1,528
81,548 80,063
Capital and funds
As at 6 April 2024 80,063 81,595
Net (outgoing) / incoming resources 1,484 (1,532)
As at 5 April 2025 6 81,548 80,063
**----- End of picture text -----**
The Accounts were approved by the Trustees on …………………………. and signed on their behalf by:
M O Goldstein **Trustees**
**5**
## **THE M O G CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025**
## **1 Accounting policies**
## **1.1 Basis of accounting** These accounts have been prepared under the historic cost convention and in accordance with applicable accounting standards and the Statement of Reporting Practice by Charities.
**1.2 Income** Donations and gifts are credited to the statement of financial activities in the year which they are received (including any amount of tax credits).
- **1.3 Expenditure**
All expenditure is accounted for gross, when incurred.
Direct charitable expenditure comprises direct expenses incurred in pursuit of the defined charitable purposes of the charity.
## **1.4 Investment income**
This and any associated tax credits are included in the accounts when due.
## **1.5 Fund Accounting**
The general fund comprises of those monies which may be used towards meeting the charitable objectives of the charity at the discretion of the Trustees.
|**2**
**Other interest receivable and similar income**
Dividends received
Bank and other interest received|**2025**
**£**
2,480
109
2,589|**2024**
**£**
2,480
206
2,686|
|---|---|---|
**6**
## **THE M O G CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025**
**----- Start of picture text -----**
3 Donations Paid 2025 2024
£ £
British Friends of the Art Museums of Israel 250 -
British Friends of Rambam Medical Centre - 500
Brondesbury Park Synagogue - 250
Camp Simcha 250 -
-
Campaign Against Antisemitism 3,500
Central British Fund for World Jewish Relief - 1,000
-
Cenrepoint Soho 6,000
CST 5,000 5,000
Grief Encounter 1,200 -
Heart Cells Foundation - 150
Holocaust Educational trust 1,000 1,000
Jewish Associate Mental Illness - 100
Jewish Care 12,500 12,500
-
Jewish Leadership Council 2,500
Kisharon Langdon 100 -
-
Kol Nidre Appeal 1,000
Langdon Foundation - 100
-
Magen David Adom UK 1,000
My Israel - 500
-
Nightingales 1,000
Norwood 17,500 12,500
Ovarian Cancer Action - 500
Paid - 250
Thenit Cells - 250
The Friends Of Israel Cancer Association 125 -
UK Friends of Awis - 500
United Jewish Israel appeal - 500
United Synagogue 2,000 1,838
XLP - 200
Youth Aliyah Child Rescue 250 200
53,175 39,838
4 Listed Investments 2025 2024
£ £
Kingfisher Plc Ordinary 15 5/7p Shares 50,620 48,480
5 Debtors and prepayments 2025 2024
£ £
Tax reclaim 24,000 21,250
**----- End of picture text -----**
**7**
## **THE M O G CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025**
**----- Start of picture text -----**
6 Reconciliation of movements in funds
2025 2024
£ £
Opening fund balances 80,063 81,595
Net (outgoing) / incoming resources for the year 1,484 (1,532)
Closing fund balances 81,548 80,063
**----- End of picture text -----**
## **7 Related party**
Donations received including tax credits £51,250 (2024: £37,500) were received from a trustee.
## **8 Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL). During the year ended 5 April 2025, no Trustee expenses have been incurred (2024 - £NIL).
**8**