The Aaronson Foundation - Charities report

REGISTERED COMPANY NUMBER: 09149383 (England and Wales)

REGISTERED CHARITY NUMBER: 1159385

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2025

FOR

THE AARONSON FOUNDATION

Page

Report of the Trustees

1

to

2

Statement of Financial Activities

3

Balance Sheet

4

Notes to the Financial Statements

5

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 31 December 2025. 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objects are specifically restricted to provide public benefit in the following manner:-

General charitable purposes:

To advance such charitable purposes (according to the law of England and Wales) for the public benefit whether by making grants or otherwise as the trustees see fit from time to time anywhere in the world in particular but not limited to the following:

Prevention or relief of poverty and financial hardship:

The prevention or relief of poverty by providing: grants, items, facilities and services to individuals in need and to charities, or other organisations working to prevent or relieve poverty.

The prevention or relief of poverty or financial hardship by providing or assisting in the provision of education, training, healthcare projects and all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient.

Relief of sickness:

To assist in the treatment and care of persons suffering from mental or physical illness of any description or in need of rehabilitation as a result of such illness, by the provision of facilities for work and recreation.

The relief of sickness and the preservation of health by making grants and providing items, facilities and services, for medical research.

Advancement of education:

To advance the education of the public in general in the subject of the Jewish religion by making grants to institutions promoting knowledge and education of the Jewish religion.

Public benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities and setting the grantmaking policy.

FINANCIAL REVIEW

Reserves policy

The charity has wound down its activities and remains dormant. Therefore it has no reserves.

FUTURE PLANS

The charity is currently dormant. The trustees are considering whether to restart its charitable activities or dissolve the charity entirely.

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.

Recruitment and appointment of new trustees

The charity may by ordinary resolution appoint a person who is willing to act to be a director.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

09149383 (England and Wales)

Registered Charity number

1159385

Registered office

First Floor, Winston House

349 Regents Park Road

London

N3 1DH

Trustees

Mr M A Aaronson

Mr D H Rodney

Company Secretary

Mr D H Rodney

Approved by order of the board of trustees on 20 April 2026 and signed on its behalf by:

Mr D H Rodney - Trustee

2025

2024

Total

funds

Notes

£

NET INCOME

-

RECONCILIATION OF FUNDS

Total funds brought forward

-

TOTAL FUNDS CARRIED FORWARD

-

2025

2024

Total

funds

Notes

£

NET CURRENT ASSETS

-

TOTAL ASSETS LESS CURRENT LIABILITIES

-

NET ASSETS

-

FUNDS

TOTAL FUNDS

-

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

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 20 April 2026 and were signed on its behalf by:

Mr D H Rodney - Trustee

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.

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.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

3.	STAFF COSTS

There were no staff costs for the period ended 31 December 2020 nor for the year ended 31 July 2019.

4.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2025.

5.	COMPANY LIMITED BY GUARANTEE

The charity company is limited by guarantee and does not have share capital. The articles of association of the company preclude the distribution of assets to the members of the company and accordingly a reconciliation of shareholders' funds is inappropriate. The liability of each member in the event of a winding up is limited to £10.