REGISTERED CHARITY NUMBER: 328528 Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for The Golders Charitable Trust London Accounting Group Lid
The Golders Charitable Trust Report of the Trustees for the Year Ended 31 March 2025 The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Rcpublic of Ircland (FRS 102) (¢ffcctiv¢ l January 2019). OBJECTIVES AND ACTIVITIES Public benefit The trustees confimi their compliance with the duty to have due regard to the public benefit guidance published by the Charity Commission when reviewing the charity's aims and Object]eS and in planning tre activities. STRUCTURE, GOVERLNALNCE AND MANAGEMEIYT Governing document Thc charity is controllcd by its govcrning documcnt. a dccd of trust 2nd constimtcs an unincorporatcd charity. Risk management The trustees have a duty to identify and review ihe risks to M,hich the charity is exposed and to ensure appropriate controls are in place lo provide reasonable assurance against fraud and error. REFERENCE AND ADLIIINISTIL4TIVE DETAIts Registered Charity number 328528 Principal address 2 Beverley Garden5 London NWI19DG Trustees (i Hager C Pinter D Zucker Independent Examiner London Accounting Group Ltd Approved by order of the Erf)ard of trustees on ............................................. and signed on its behalf by.. G Hager - Trustee Page I
Independent Examiner's Report to the Trustees of The Golders Charitable Trust Independent examiner's report to the trustees of The Golders Charitable Trnst I rcpnrt tn the charity trLL%t¢¢s on my cxaminxtion of thc accounts of Th¢ Gold¢TS Charitable Trust (the Trnst) for the year ended 31 March 2025. Responsibilitie5 and ba515 of report As the charity trustees of the Trust you are responsible for ihe preparation of the accounts in accordance with the rcquircmcnts of th¢ Charitics Aci 2011 ('thc Act,). I report in respect of my examination of the Tnlst's accounis carried out under Section 145 of the Act ai)d in carying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. Independent examiner's statement Since your charity's gross incotne exceeded £250,000 your examiner must be a men]ber of a listed body. I can confiTm that I am qualified to undertake the exalnination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of ihe lisied bodies. I have completed my examination. I confim) thal no material matters have come to my attention in connection with the examination giving me causc to believc that in any material respcci: accounting records were not kept in respect of ihe Trust as required by Section 130 of ihe Act. or the accounts do not accord with those records; or the accounts do not comply with the applicable requirements concerning the forni and content of accounts set out in the Charities (Accounts and Reports) Regulaiions 2008 other Ihan any requirement Ihat the accounts give a true and fair view which is not a tnatter considered as part of an independent examiv]ation. I hav¢ no ¢on¢crns and hav¢ ¢om¢ across no othcr matt¢rs in ¢onn¢ction 7th the examination lo which attention should be dra'n in this report in order to enable a proper understanding of the accounts to be reached. Mr A Heller London Accounting Group Ltd Date.. Page 2
The Golders Charitable Trust Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 Unrestricted fund 31.3.24 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 285.626 233,096 Investment income 1,042 904 Total 286,668 234,000 EXPENDITURE OIY Charitable activities Grants made 354,701 256,627 Other 610 155 Total 355,311 256,782 NET INCOMEI(EXPENDITURE) (68,643) (22,782) RECONCILIATION OF FUNDS Total funds broughi forward 175,327 198,109 TOTAL FUNDS CARIUED FORWARD 106,684 175,327 The noies forni part of these financial slalements Page 3
The Golders Charitable Trust Balance Sheet 31 Mareh 2025 31.3.25 Unrestricted fund 31.3.24 Total funds Notes CURRENT ASSETS Cash at bank 134,322 208,235 CREDITORS Amounis lalling due within one year (27.638) (32,908) IYET CURRELNT ASSETS 106,684 175,327 TOTAL ASSETS LESS CURRENT LIABILITIES 106,684 175.327 NET ASSETS 106,684 175,327 FUNDS Unrestricted funds 106,684 175,327 TOTAL FUNDS 106,684 175,327 The financial statements were approved by the Board of Tntstees and authorised for issue . and were signed on its behalf by: on G Hager - Trustee The noies forni part of these financial sialements Page 4
The Golders Charitable Trust Notes to the Financial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charily, Ivhich is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SOIIP (FRS 102) 'Accounting and Reporting by Charities- Statement of Recommended Practice applicable to chari(ies preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial Staments have been prepared under the historical cost convention. Income All incorne is recognised in the Stalement of Financial Activilies once the charity has entitlement to the fLmds, it is probablc that thc incomc will bc rcccivcd and thc ainount can bc Incasurcd Tcliably. Expenditure Liabilities are recognised as expendire as soon as there is a legal or constructive obligation committing the charity to that expendiiure. il is probable that a transfer of economic benefits will be required in settlcmcnt and the (irnount of the obligation can be measured reliably. Expenditure is accouT]ted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular heading8 they ha"e been allocated to activities on a b&%is coLsistent the use of resources. Grants offered subject to conditions which have noi been met at the year end date are noted as a conunitment but not accrued as expendIre. Taxation The charity is exempt from tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Rcslri¢t¢d funds can only b¢ us¢d for particular r¢stri¢t¢d purposcs within th¢ obj¢¢ls of th¢ charity. R¢strictions arise when specified by the donor or M,hen funds are raised for particular restricted purposes. Further cxplanation of the naturc and purpose of cach fimd is included in the notes to thc financial statcments. INVESTMENT INCOME 31.3.25 31.3.24 Dep051t account interest 1,042 904 TRUSTEES, REMUNEIL4TION AND BENEFITS There were no ttees, remuneration or other benefits for the year ended 31 March 2025 nor for the yeaT ended 31 March 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. Page 5 continued..
The Golders Charitable Trust Notes to the Financial Statements- eontinued for the Year Ended 31 March 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 233,096 Investment income 904 Total 234,000 EXPENDITURE ON Charitable actiTrTrties Grants mad¢ 256,627 Other 155 Total 256,782 NET INCOMEI(EXPENDITURE) (22.782) RECONCILIA TION OF FUNDS Total fLU]ds brought forward 198,109 TOTAL FUINDS CARRIED FORWARD 175,327 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Other creditors 27,638 32,908 MOVEMENT IN FUNDS Net movement in funds At 3113125 At 114124 Unrestricted funds General nd 175,327 (68,643) 106,684 TOTAL FUNDS 175,327 (68,643) 106,684 Page 6 continued..
The Golders Charitable Trust Notes to the Financial Statements- continued for the Year Ended 31 March 2025 MOVEMENT IN FUNDS - Continued Net movement in funds, included in the above are as follows: Incoming resources Rcsourccs expended Movcmcnt in funds Unrestricted funds General fund 286.668 (355,311) (68,643) TOTAL FUINDS 286.668 (355,311) (68,643) Comparatives for movement in funds Net movement in funds At 3113124 At 114123 Unrestrictcd funds G¢n¢ral fund 198.109 (22,782) 175,327 TOTAL FUNDS 198,109 (22,782) 175,327 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds Gcncral fund 234,000 (256.782) (22,782) TOTAL FUNDS 234.000 (256,782) (22,782) A current year 12 months and prior year 12 months combined p051tion is a5 follows.. Nct movement in funds At 3113125 At 114123 Unrestricted funds General fund 198,109 (91,425) 106,684 TOTAL FUNDS 198,109 (91,425) 106,684 Page 7 continued..
The Golders Charitable Trust Notes to the Financial Statements- continued for the Year Ended 31 March 2025 MOVEMENT IN FUYDS - Continued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in ndS Unrestricted funds General nd 520,668 (612,093) (91,425) TOTAL FUNDS 520.668 (612,093) (91,425) RELA TED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. Page 8