**Charity number: 8002467**
## **THE MARGOT & JULIAN LEW CHARITABLE TRUST**
## **UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 5 APRIL 2025**
## **THE MARGOT & JULIAN LEW CHARITABLE TRUST**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the Charity, its Trustees and advisers**|1|
|**Trustees' report**|2 - 3|
|**Independent examiner's report**|4|
|**Statement of financial activities**|5|
|**Balance sheet**|6|
|**Notes to the financial statements**|7 - 10|
**THE MARGOT & JULIAN LEW CHARITABLE TRUST**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 5 APRIL 2025**
## **Trustees**
Dr Julian David Mathew Lew, Chair Margot Gillian Lew, Trustee
**Charity registered number** 8002467 **Principal office** 22 Church Mount London N2 0RP **Accountants** BKL Audit LLP Chartered Accountants 35 Ballards Lane London N3 1XW **Bankers** Coutts and Co 440 Strand London WC2R 0QS
Page 1
**THE MARGOT & JULIAN LEW CHARITABLE TRUST**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 5 APRIL 2025**
The Trustees present their annual report together with the financial statements of the The Margot & Julian Lew Charitable Trust for the 6 April 2024 to 5 April 2025.
## **Objectives and activities**
## **a. Policies and objectives**
The objectives of the charity are:
- 1) The prevention or relief of poverty among children, young people, elderly people and people with disabilities;
- 2) To advance and promote the education of children, young people, elderly people and people with disabilities;
- 3) The advancement of health or the saving of lives of children, young people, elderly people and people with disabilities;
- 4) The relief of children, young people, elderly people and people with disabilities who are in need
- 5) The provision of overseas aid and relief of famine for children, young people, elderly people and people with disabilities;
- 6) The support of religious activities for children, young people, elderly people and people with disabilities.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
## **a. Principal risks and uncertainties**
The trustees have reviewed the principal risks that the charity faces, and are confident that the charity plans to deal with these risks and uncertainties.
## **a. Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
## **Structure, governance and management**
## **a. Constitution**
The charity was set up by trust deed on 13 November 1989 and recognised by the Charity Commission on 29 November 1989.
## **b. Methods of appointment or election of Trustees**
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
Page 2
**THE MARGOT & JULIAN LEW CHARITABLE TRUST**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025**
## **Statement of Trustees' responsibilities**
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
08/01/2026
Approved by order of the members of the board of Trustees on and signed on their behalf by:
## Julian D M Lew
## M G Lew
**Dr Julian David Mathew Lew** (Chair of Trustees)
**Margot Gillian Lew** (Trustee)
Page 3
**THE MARGOT & JULIAN LEW CHARITABLE TRUST**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 5 APRIL 2025**
## **Independent Examiner's Report to the Trustees of The Margot & Julian Lew Charitable Trust ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 5 April 2025.
## **Responsibilities and Basis of Report**
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent Examiner's Statement**
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts 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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
> Signed: Jake Lew Dated: 08/01/2026
Jake Lew
Independent examiner FCA
BKL Audit LLP 35 Ballards Lane London N3 1XW
Page 4
**THE MARGOT & JULIAN LEW CHARITABLE TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025**
|**Note**
**Income from:**
Donations and legacies
2
**Total income**
**Expenditure on:**
Charitable activities
3
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2025**
**£**
**29,210**
**29,210**
**17,265**
**17,265**
**11,945**
**69,254**
**11,945**
**81,199**|**Total**
**funds**
**2025**
**£**
**29,210**
**29,210**
**17,265**
**17,265**
**11,945**
**69,254**
**11,945**
**81,199**|_Total_
_funds_
_2024_
_£_
_11,453_
_11,453_
_26,164_
_26,164_
_(14,711)_
_83,965_
_(14,711)_
_69,254_|
|---|---|---|---|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 7 to 10 form part of these financial statements.
Page 5
## **THE MARGOT & JULIAN LEW CHARITABLE TRUST**
## **BALANCE SHEET AS AT 5 APRIL 2025**
|**Note**
**Fixed assets**
**Current assets**
Cash at bank and in hand
**Current liabilities**
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset**
**Total net assets**
**Charity funds**
Restricted funds
6
Unrestricted funds
6
**Total funds**|**81,199**
**81,199**|**2025**
**£**
**-**
**81,199**
**81,199**
**81,199**
**81,199**
**-**
**81,199**
**81,199**|_69,254_
_69,254_|_2024_
_£_|
|---|---|---|---|---|
|||||_-_|
|||||_69,254_|
|||||_69,254_|
|||||_69,254_|
||||||
|||||_69,254_|
|||||_-_
_69,254_|
||||||
|||||_69,254_|
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
## Julian D M Lew
## M G Lew
................................................ ................................................ **Dr Julian David Mathew Lew Margot Gillian Lew** (Chair of Trustees) (Trustee)
Date: 08/01/2026
The notes on pages 7 to 10 form part of these financial statements.
Page 6
**THE MARGOT & JULIAN LEW CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025**
## **1. Accounting policies**
## **1.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The Margot & Julian Lew Charitable Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **1.2 Income**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
## **1.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
## **1.4 Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
Page 7
**THE MARGOT & JULIAN LEW CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025**
## **1. Accounting policies (continued)**
## **1.5 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **1.6 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
## **2. Income from donations and legacies**
|**Unrestricted**
**funds**
**2025**
**£**
Donations
20,820
Grants
7,500
Bank interest received
890
29,210
_Unrestricted_
_funds_
_2024_
_£_
Donations
_10,494_
Bank interest received
_959_
_11,453_|**Total**
**funds**
**2025**
**£**
**20,820**
**7,500**
**890**|
|---|---|
||**29,210**|
||_Total_
_funds_
_2024_
_£_
_10,494_
_959_|
||_11,453_|
Page 8
## **THE MARGOT & JULIAN LEW CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025**
## **3. Analysis of expenditure on charitable activities**
## **Summary by fund type**
## **4.**
|**Unrestricted**
**funds**
**2025**
**£**
Donations paid
17,265
_Unrestricted_
_funds_
_2024_
_£_
Donations paid
_26,164_
**Independent examiner's remuneration**
**2025**
**£**
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts
**750**|**Total**
**2025**
**£**
**17,265**|
|---|---|
||_Total_
_2024_
_£_
_26,164_|
||_2024_
_£_
_750_|
## **5. 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)_ .
Page 9
**THE MARGOT & JULIAN LEW CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025**
|**6.**
**Statement of funds**
**Statement of funds - current year**
**Balance at 6**
**April 2024**
**£**
**Unrestricted funds**
General Funds
**69,254**
**Statement of funds - prior year**
_Balance at_
_1 April 2023_
_£_
**Unrestricted funds**
General Funds
_83,965_
**7.**
**Analysis of net assets between funds**
**Analysis of net assets between funds - current year**
Current assets
**Total**
**Analysis of net assets between funds - prior year**
Current assets
**Total**|**Income**
**£**
**Expenditure**
**£**
**29,210**
**(17,265)**
_Income_
_£_
_Expenditure_
_£_
_11,453_
_(26,164)_
**Unrestricted**
**funds**
**2025**
**£**
81,199
81,199
_Unrestricted_
_funds_
_2024_
_£_
_69,254_
_69,254_|**Balance at 5**
**April 2025**
**£**
**81,199**|
|---|---|---|
|||_Balance at_
_5 April 2024_
_£_
_69,254_|
|||**Total**
**funds**
**2025**
**£**
**81,199**|
|||**81,199**|
|||_Total_
_funds_
_2024_
_£_
_69,254_|
|||_69,254_|
Page 10
## The Margot & Julian Lew Charitable Trust Accounts
Final Audit Report
2026-01-08
Created: 2026-01-06 By: Isabelle Sadlier (Isabelle.Sadlier@bkl.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA6V29fJNNpPKEoxfvrRqkgDbQAk8GaHyc
## "The Margot & Julian Lew Charitable Trust Accounts" History
## Document created by Isabelle Sadlier (Isabelle.Sadlier@bkl.co.uk)
2026-01-06 - 3:07:34 PM GMT- IP address: 31.121.171.20
## Document emailed to jlew@twentyessex.com for signature
2026-01-06 - 3:10:54 PM GMT
## Email viewed by jlew@twentyessex.com
2026-01-07 - 0:36:17 AM GMT- IP address: 146.75.168.39
- Signer jlew@twentyessex.com entered name at signing as Julian D M Lew
2026-01-08 - 8:31:09 AM GMT- IP address: 86.155.93.89
- Document e-signed by Julian D M Lew (jlew@twentyessex.com)
Signature Date: 2026-01-08 - 8:31:11 AM GMT - Time Source: server- IP address: 86.155.93.89
## Document emailed to family.lew@btinternet.com for signature
2026-01-08 - 8:31:12 AM GMT
## Email viewed by family.lew@btinternet.com
2026-01-08 - 8:32:30 AM GMT- IP address: 146.75.185.38
## Signer family.lew@btinternet.com entered name at signing as M G Lew
2026-01-08 - 8:33:41 AM GMT- IP address: 86.155.93.89
## Document e-signed by M G Lew (family.lew@btinternet.com)
Signature Date: 2026-01-08 - 8:33:43 AM GMT - Time Source: server- IP address: 86.155.93.89
Document emailed to Jake Lew (Jake.Lew@bkl.co.uk) for signature
2026-01-08 - 8:33:45 AM GMT
- Email viewed by Jake Lew (Jake.Lew@bkl.co.uk)
2026-01-08 - 8:34:28 AM GMT- IP address: 86.155.93.89
- Document e-signed by Jake Lew (Jake.Lew@bkl.co.uk) Signature Date: 2026-01-08 - 8:35:03 AM GMT - Time Source: server- IP address: 86.155.93.89
## Agreement completed.
2026-01-08 - 8:35:03 AM GMT