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REGISTERED COMPANY NUMBER: 05152409 (England and Wales)
REGISTERED CHARITY NUMBER: 1107210














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 June 2024

for

The Stroh Gestetner Foundation Ltd

The Stroh Gestetner Foundation Ltd

Contents of the Financial Statements
for the Year Ended 30 June 2024










Page

Report of the Trustees 1

Independent Examiner's Report 2

Statement of Financial Activities 3

Balance Sheet 4 to 5

Notes to the Financial Statements 6 to 10

The Stroh Gestetner Foundation Ltd (Registered number: 05152409)

Report of the Trustees
for the Year Ended 30 June 2024



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05152409 (England and Wales)

Registered Charity number
1107210

Registered office
5 North End Road
London
NW11 7RJ

Trustees
M Kesselman
I Nussbaum
Ms D Stroh

Company Secretary
Ms D Stroh

Independent Examiner
Martin+Heller
5 North End Road
London
NW11 7RJ

Approved by order of the board of trustees on 17 January 2025 and signed on its behalf by:





Ms D Stroh - Trustee

Independent Examiner's Report to the Trustees of
The Stroh Gestetner Foundation Ltd


Independent examiner's report to the trustees of The Stroh Gestetner Foundation Ltd ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
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:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.








Frank Martin FCA

Martin+Heller
5 North End Road
London
NW11 7RJ

Date: .............................................

The Stroh Gestetner Foundation Ltd

Statement of Financial Activities
for the Year Ended 30 June 2024

30.6.24 30.6.23
Unrestricted
fund Total funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 74,000 35,000

Investment income 2 152,913 125,242
Total 226,913 160,242

EXPENDITURE ON
Charitable activities
Donations to institutions 92,515 121,981

Other 38,746 36,916
Total 131,261 158,897

NET INCOME 95,652 1,345


RECONCILIATION OF FUNDS
Total funds brought forward 1,521,167 1,519,822

TOTAL FUNDS CARRIED FORWARD 1,616,819 1,521,167

The Stroh Gestetner Foundation Ltd (Registered number: 05152409)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Unrestricted
fund Total funds
Notes £ £
FIXED ASSETS
Tangible assets 5 9,897 9,897
Investment property 6 1,500,000 1,500,000
1,509,897 1,509,897

CURRENT ASSETS
Cash at bank 130,255 35,953

CREDITORS
Amounts falling due within one year 7 (23,333 ) (24,683 )

NET CURRENT ASSETS 106,922 11,270

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,616,819

1,521,167

NET ASSETS 1,616,819 1,521,167
FUNDS 8
Unrestricted funds 1,616,819 1,521,167
TOTAL FUNDS 1,616,819 1,521,167

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


The Stroh Gestetner Foundation Ltd (Registered number: 05152409)

Balance Sheet - continued
30 June 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 17 January 2025 and were signed on its behalf by:





D Stroh - Trustee

The Stroh Gestetner Foundation Ltd

Notes to the Financial Statements
for the Year Ended 30 June 2024


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted 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 headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. INVESTMENT INCOME
30.6.24 30.6.23
£ £
Rents received 152,913 125,242


The Stroh Gestetner Foundation Ltd

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023.


4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 35,000

Investment income 125,242
Total 160,242

EXPENDITURE ON
Charitable activities
Donations to institutions 121,981

Other 36,916
Total 158,897

NET INCOME 1,345


RECONCILIATION OF FUNDS
Total funds brought forward 1,519,822

TOTAL FUNDS CARRIED FORWARD 1,521,167

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
COST
At 1 July 2023 and 30 June 2024 9,897
NET BOOK VALUE
At 30 June 2024 9,897
At 30 June 2023 9,897

The Stroh Gestetner Foundation Ltd

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


6. INVESTMENT PROPERTY
£
FAIR VALUE
At 1 July 2023
and 30 June 2024 1,500,000
NET BOOK VALUE
At 30 June 2024 1,500,000
At 30 June 2023 1,500,000

Fair value at 30 June 2024 is represented by:
£
Valuation in 2016 255,922
Valuation in 2017 (100,838 )
Valuation in 2022 635,250
Cost 709,666
1,500,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£ £
Other creditors 21,983 21,983
Accrued expenses 1,350 2,700
23,333 24,683

8. MOVEMENT IN FUNDS
Net
movement
At 1/7/23 in funds At 30/6/24
£ £ £
Unrestricted funds
General fund 1,521,167 95,652 1,616,819

TOTAL FUNDS 1,521,167 95,652 1,616,819

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 226,913 (131,261 ) 95,652

TOTAL FUNDS 226,913 (131,261 ) 95,652


The Stroh Gestetner Foundation Ltd

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


8. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1/7/22 in funds At 30/6/23
£ £ £
Unrestricted funds
General fund 1,519,822 1,345 1,521,167

TOTAL FUNDS 1,519,822 1,345 1,521,167

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 160,242 (158,897 ) 1,345

TOTAL FUNDS 160,242 (158,897 ) 1,345

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement
At 1/7/22 in funds At 30/6/24
£ £ £
Unrestricted funds
General fund 1,519,822 96,997 1,616,819

TOTAL FUNDS 1,519,822 96,997 1,616,819

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 387,155 (290,158 ) 96,997

TOTAL FUNDS 387,155 (290,158 ) 96,997


The Stroh Gestetner Foundation Ltd

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


9. RELATED PARTY DISCLOSURES

During the year, the charity received donations aggregating £74,000 from companies with a director who is also a trustee of the charity.