Clwity R¢gis¢ratiOll No. 298616
THE BRANDON ENDOWMENT
TRUSTEES, REPORT AND UNAUDITED ACCOUNrs
FOR THE YEAR EIYDED 31 OCTOBER 2024

THE BRANDON ENDOWMENT
coNrENrs
Report ofthe Tnths
Independent Examiners, Report
SLqtement of Financial Activities
Balance Sheet
Notes to the AC￿Unts
&9

THE BRANDON ENDOWMEiYr
TRUST INFORMATION
Trustees:
(Chairnian) Apw)inted 19 April 2(
Treasurer
Miss S Dangoor
Registered Number:
298616
Principal Address:
6 Priory Field Drive
Edgwate
Mi(kllesex
HA8 9PU
Investment Managers:
Walker Crips Stockbrokers Ltd
Old Change House
128 Queen Victoria Street
LA)ndon
EC4V 4BJ
Independent Examiner:
Berish Hoffitwi FCA
taudau Morley LLP
325-327 Oldfield Lane North
Middlesex
United Kingdom UB6 OFX
Bankers:
Lloyds Bank PIC
40 Rosslyn Hill
Hampstead
London
NW3 INL

THE BRANtK)N ENDOWMENT
REPORT
FOR THE YEAR ENDED 31 o￿oBER 2024
of Jrd8Dd(FRS IW21 Irff￿1]￿ ftca l jaDu￿2019).
Consllbjtlo
Awil 1962. Orl 31 fwmE¢r 2013. two rnainiD8 of Emest BTan¢k)n Will Thwn8Jndy Sitntin
Oble¢tsof ¢b¢ ¢barlty
lal The Spallish & P(WJc￿, fry theA8•1
(bl ThcJudith W MoDi¢fwtt Coll¢8¢ in Luthi.
(GI Th¢ s￿lsh & Po]ThgweJews' B0￿d0r￿U￿dl￿￿ PtyxlThkrthhnasths￿ith &
A¢hleveJneAts ptrfonuiee
th￿8 th¢ year. the charity pa]d 7 8r￿ t(AaUiDB £62.667 (2023.. 4 ItrtalliDg £59.tKKI). With tr¢
FliintlAI Rtyltw for Ibe ye•r
£73.703 (2023.. £7&4891. ltt IknF%rec41wT•X8Di*1ggir￿0f £799TII2011: I￿*S0r￿lS61￿
Pybli¢ Btntfit StiteThent

REPORT OF THE TRusfE
FOR THE YEAR ENDED 31 ocfoBER
GrAnt MaklDR Po]ky
R¢s¢rYu Po]l¢y
mEintsinEd aTet1X￿rWes￿tin￿the￿1plla1 Capit￿ end0v4￿L
th¢Y￿r￿d& dwrL'tyb&8 ts t¢suvrs of£31.774 (2O23-$Jrph￿Q(£l4368l.
PIAW for the Fut¥
b¢ ￿p￿￿ted by the Boatd of E]dt¥s of CotsnAtsw frrAll ￿ their Jjumbes f￿ a *rro of tbtee )ws. Tn￿
ICThÈitj￿l
AJYMwus
H MutiD
R¢¢ir¢d 19 A¥rf2024
Resi8oed 29J8Duwy2025
(h brhEif of the BoaTdof Tru¥te
Fmort
Page 2

THE BRANDON ENDOWMENT
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES IF THE BIiANDON ENDOWMENT
I re[￿ to thc trust￿ ott tny wmination of th accounts of Th¢ Etmlovnnent (the clwity) for th¢ yEar t￿j¢d 31
October 2024.
RewTrnslbllldes and of report
A8 the tr￿Ytets of thc £harityyou are re4M)nsll>Je fi)rtr prcparntI(￿0f ill accord￿ with the requirements of
the Charities Act 2011 (tt￿ 2011 Act).
I report iti r¢yt of my exami￿￿0￿ of the cbaritys ¢affiuI out s￿tIOn 145 of the 2011 Act. In carrying
out my examinatiOD I bave followpAJ all the a￿lieabk Dirttl1￿ by ts Cbariry Conu￿10n undcr Section
145(5)(b) of th¢ 2011 ACL
tndependent ex•mi#¢r'8 Sts¢¢n￿t
Your attention is drawn kn the fari thai the ¢barity has prepared fjnallcial in with Accounting and
Rwrting by Clwities prepari￿ their a¢¢outtts in accord￿ with the Financial Rcwrting Stslld8rd applicabl¢ ID thc UK
and Republic ortreland (FRS 102) in preference to the Accownting #nd RepoEtins by Chan"ties: Ststetnent of Recomended
Practice issued on l Aprtl 2CM)5 which is referred to in the extant re￿￿￿tiOnS but has oow been withdrnwn.
l understand that this ha8 b¢¢n done in order for the f￿￿o¢la1 statetn¢nts to provid¢ a true and fair view in ac¢ord4nce wkth
the Generally Accepted AcccwtiDg P￿tice efft¢tive for reporting periods beginni￿ on or after l January 2020.
8ivillg cause to believe that io any uhjtuial r&spccr.
ac¢oullLin8 records were not kept in respect of th¢ cknty ax Jwuir¢d by ￿tIOn 130 of the 2011 A¢¢ or
the accounts do not accord with tl%)8e rec(Kds' or
the accounts do not CQ[￿lY with the appli￿bk the fonll and content of
accounts set out in the chariti￿ (AcCo￿ts aThl Rg￿> Reguiauorts 21)08 other than any requirements
I have no con¢ern and have come across Th) odwmatters ID con￿￿tiOn the examniatioft io T￿l¢h attrntion sI￿uld be
BeTi8h Ho
an FCA
Landau Morley LLP
325-327 Oldficld L4ne North
Middl¢8ex UB6 OFX
Utiiied Killgdom
Dated .J.8 1

STATEMENT OF FINANCIAL AcrtvrriEs
R THE YEAR ENDED 3
BER 2024
FIDd5
Totsl
InrstrDots
81.(I)3
81.(I)3
71219
454
71.219
454
Totsi Ineome
71.673
Chari¢8ble aetlvlti
70.504
5.985
76.489
Tot*1 txptndltsr¢
70.504
5.985
76,489
Net l¢xpellditsttl for tke yur
Iw)
15.9851
14.8161
Other Reco8￿18t￿ Giln$ •lld IA)
Profi￿{lO$%¢5) oll ￿Vest￿l as%ty
OaiDsllloss¢51 OD T￿￿VEtt￿n of Iti￿
IlJ25
68.447
11.525
61447
(111831
{59.7811
Illl831
159,781)
Tots] Rtto¥ul¥td
79.972
79.9n
71.964
Ntt Movtm￿l In Funthfor thtyt*r
16N6
71.
87.872
177.9491
176.7801
Totsl fi]ndslxou8bt f￿￿?￿d
171.030
1.55&586
1.735.616
175.861
1.636,535
1,812,396
TotAi funds r4ryird forward
193.836
1.629,652
1823.488
177 030
1.558.586
1735 616

THEB
BALANCE SHEET
AT
I OCTOBER 2024
1.787.W28
1.719.065
Curytnt kn¢ts
Clsb Ai ballk
59.(81
17.118
1&701
Current Li#biliti#:
150
NetCurYtDIAs*ts
35
16J51
1.735.616
Repyttentl￿.
C•pitsl fMAds
Im.652
1558586
Income
193.836
177.030
THE FUNDS OFTHE CIIARrrY
1.823.488
1735 616
The accounts were approved by the Tnjstees on...................................
and signed on their bebalf by:
F Martin
Chairn]an
Ms S Dangoor
Treasurer

THE BRANDON EIYDOWMENT
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2024
I. ACCOUNTINC POLICIES
Basis ofpreparatio
The financial stat¢m¢nts hav¢ i￿n prqyartsl in accord￿ with tkchariiies Act 2011 and-Acc04]nting aThd Re[￿In8 by
Charities.. St&ttrni of Recommended Pracitce opplicabl¢ lo chariiies preparing their a￿Ounts in accordance wilh the
Financial Rwrting Shindard appIL￿ble in tk UK and Wlh¢ of IrelaThl IFRS 102}- (effecti￿ l January 20191. The charity is a
Public Benefit Entity as d¢fin¢d by FRS 102.
AccouDting conventio
The financial 5tatertMts have (kwed from tk applicable regulatiot)s only to tk extent requir￿1 to gtve a true and fair view.
Thi5 departure has it>volved following ik Siatrment of P￿1¢t atxjve rBther than th¢ version which is refer￿1
to in the ￿gulationS t4]I which sÈtK¢ kn withdrathi).
The xcounts have tKeTh pretAr¢d on the histrrtcal c05t m￿lfied th incluth ¢¢rtwn fi[w￿lai inStn￿ts * fair voiuE.
Unre5tri¢t¢d funds are available for LW d ttK dIscMi￿ of the TnLtrS in fi]rtIK￿ of their charithble objective
EnthTrW￿nt fimds a￿ subj¢cl to sFcific conditions try that rapitsl maimaitKd by tk ttUsL
Investment Intome
All itLCOtn¢ is Tecogni5ed onLr th¢ charity has ent]tkr￿È to the there is sufficiart certainty of rec¢ipt and so li is
probabl¢ that the intom¢ will k rec¢ii¢d and the attM)thit of inctyn¢ trK nusured reliably.
Investment income F*cn included to the extrnt thttt it arise5 on tk fixcd am investttKnts held during tk yttr.
ExpeMdk4re
Charitable Eipenditu
Chgritable expendilu￿ compri5e5 ail ex￿ndi[￿re dIr￿]Y relating to the objectives of th¢ charity. EX￿ndit￿re is accounted
for on an accrua15 basi5 and is rccopjised wha) th¢r¢ 15 a legal orC4mL%￿lwt obligation to pay. All exw￿&
including Sup[￿ atld govcmance Cos￿ arr all￿ated to the or* Ch￿]￿ble aclivity in tk sthtenKm of rJnatt¢1￿ a¢iivities.
Governlllee Costs
Goverrwjce costs in the curr¢nt and witrye4r relate kn x£ountsw fees paid to tk Charitys fi￿ Orinth￿dent Exatniner5.
Support Costs
Sllpwrt CO￿ include Se¢Jttari￿ f￿ ￿)Un￿ ftts aE¥J otkn Tr￿ted for the and wjministration
of the charity and have ￿en allocated charithble atlivitie5 to ￿lI]ch Ily rel*e 10.
Payment to Trustees
Th¢ TrUS￿S do t￿l T￿Cive any remw%Nion or any rtimbuT5CllMt of ¢xFaw.
Page 6

THE BRANDON ENDOWMEiYr
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCtOBER 2024
I. ACCOUNTING POLICIES {roAtiMuedl
Debtors
Trade and oth¢rd¢btor5 are recognised at the selllemttii 8moLmt du¢ after any trade discounts offertsl and pmwisio
for bad and (k)ulxful de￿$.
Prepaymertts Bre vgJu¢d at the amount prerAid tlet of any trad¢di5¢4xuts du
Cash at bank Ind in h•lld
Cash at bank in hand includes and 51M)rt terrtl highly liquid investhietsts a slM)rt T[￿rity of three tnottths
or1¢s5 from the date of Mui51tion or oFnin8 of the (krosii or $imilaT xcounL
IDvestmeDts
Fixed &ss¢t investments are representrd on the bRIaT￿¢ at vaiuc. Surpluses or deficits valuation and sal¢s
of invesÈments ar¢ credited or ¢hatg¢d in the Stakment of FitwKia] Activities.
Creditors
c￿ditorS are re¢ognised where the Charity h&s a pres¢ni rt*li￿lOn ￿sUIting fNxn a past eveni that will probably resuli in
the iransfer offunds io a third party and the amount to s¢ttl¢ th¢ obligatiotk can k rneas%Jrcd or estimat¢d Teliably.
Credithrs aTe I￿rm￿ly T¢rogni5¢d at their 5ettlemcni amount aftet ￿lOw1ng for any tra(k discounts duc.
strythr*
UnTestrithed funds are available to 5petMI on activities further any of the purrM)5e5 of the Charity. EtMIDwm¢Tht funds
are sllbje¢t 10 S￿]fIc CoryJitior￿ by &)tM>rs the c2pithI be MwNtain￿ by the Charity.
Policy And Prottdures
Saf¢suardin8.I'his has b¢¢n *JoMrd froEn the Charity Commissirn Guid4￿¢.
Seriou5 incident rerA)rtin8-Thi$ ￿ been 8th)Pt￿ from the Charity commissi¢￿ Guid8tKe.
Internal risk m8nagement-Th¢ Tnwtts have a ￿1[CY in pix¢ to a￿Ure corre£1 rwduTes a￿ carried out before a grdnt
is paid.
Tru5tccs conflicts of inteTest-Any ￿lflIct of inter&%t rn￿￿1 declarc4L in writi￿ at the earliest W55ible mom¢nt.
Investing charity funds-The Charity uses an Inv¢sttn¢nt Manager from a ￿￿11 kt)DWI Company to make the investments.
Bi.annual rtLeetin8s are &￿Id with the Investment Managcr to monithr the iThvestm¢nts and to agree rxTrlkcy changes.
Engaging in ￿1]lICal activity-The Charity ths rnt engage in any ￿litiCal acEi¥iry w]wsoev¢r.
Bullying and harassmeni.The Charity has adop¢¢d the pxilicy of r¢rK)rtiTh8 tel8tal tharity.
namely Spanish & Portugutse Jtws Synagogue.
Social Media. Charit). thKs rK>i 5￿jaI media ￿ promote its aCti￿tieS. Online communic￿lon$ beiween trustees L5
constantly king reviewed. In th¢ unlikely eveni of an utKxrKcted S￿la1 m¢dwaua¢L the Chairnwl will corLsuli with
the trustee5 on how to resrxjnd.
Enga8in8 Extrrnai SF*akeT5.The Charity d(xs wi ¢n88g¢ ¢xiemal $￿akn.
Trustee TraÈnin8.The Charity will [￿rtiCipate with a relatthl tsity. rwn¢ly SrAnish & PornJ8uese Jews, Synag(y
IO Provide training.
Page 7

BRIN￿N EN
R2024
8ifyJ3
71219
454
71219
454
71
Cbrlt*ble4ctivitir
FLO￿.. xl2023." 41
37JW.
IOJL
iOJLWJ/
lo.￿ /
22J
92Jl
22J
gJ34
t￿67
Bjznba￿S
4.{￿ /
7YJ
SUP￿1(￿(¥¢¢J￿*a￿)IrtIOw)
Gov￿￿￿))5￿{9ee ¥alFd>wl
9.656
5985
6.TJS
4•isuppowfcosTS
IndlnctCb%t*•ble Ewditsrr
750
1557.C
197232
OOÈJ41J
IIJ
68.447
1.719
1972J2
(3)8J41)
IlJ25
16I06Z
1.621.418
867.976
IS60.427)
112.1831
1.783.480
807.970
(B6Q.4271
112.1831
C1￿1n8￿￿¢t Val￿*t31# (ktobEr2024
162IO2
I557￿3
Atjl Octsber1O24
Splitofthe tnyutw
1,421219
1.447.574
.928
& EMPLOYEES

ED3J
OBER2024
7 DEPOSiTSANDIA)ANS
CRED[ro￿. AMOIiNTSFALUNG DiIE
27
27J17
31 Ortober
2024
79yr2 1629652
29.652
AT31 CfTOBER2024
Tots]
I62,￿2
S9,￿1
1ffl5,
I.787￿%
62.rn
27
162.062
I J57.IN)3
1.583
Cutr¢w lthibtt
1.719.065
18,701
177.030
11 REIATEDPAirnvs