Company registration number 15940063 (England and Wales)
Charity registration number 1209952 (England and Wales)
THE PARK CHARITABLE TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
THE PARK CHARITABLE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustee
Mr D B Black
(Appointed 6 September 2024)
Mr D Hammelburger
(Appointed 6 September 2024)
Mr E Pine
(Appointed 6 September 2024)
Mr J Huglin
(Appointed 6 September 2024)
Charity number
1209952
Company number
15940063
Principal address
1st Floor
Rico House
George Street
Prestwich
Manchester
M25 9WS
Registered office
1st Floor
Rico House
George Street
Prestwich
Manchester
M25 9WS
Accountants
Lopian Gross Barnett & Co
1st Floor, Cloister House
Riverside
New Bailey Street
Manchester
M3 5FS
THE PARK CHARITABLE TRUST
CONTENTS
Page
Trustees' report
1
Accountants' report
2
Statement of financial activities
3
Balance sheet
4
Notes to the financial statements
5 - 7
THE PARK CHARITABLE TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 1 -

The Trustee present their annual report and financial statements for the period ended 30 September 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

Furthering such charitable purposes for the public benefit as the trustees may from time to time determine in support of their charitable activities, in particular but not exclusively by the provision of grants in support of:

• The advancement of the Jewish faith;

• The advancement of education in the Jewish faith;

• The relief of poverty, including with particular emphasis on those in need in the Jewish community; and

• The advancement of health.

Public benefit

The Trustee have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

Structure, governance and management

The Charity is a company limited by guarantee and is registered as a charity with the Charity Commission.

The Trustee, who are also the directors for the purpose of company law, and who served during the period and up to the date of signature of the financial statements were:

Mr D B Black
(Appointed 6 September 2024)
Mr D Hammelburger
(Appointed 6 September 2024)
Mr E Pine
(Appointed 6 September 2024)
Mr J Huglin
(Appointed 6 September 2024)
Recruitment and appointment of trustees

None of the Trustee has any beneficial interest in the company. All of the Trustee are members of the company and Mr Hammelburger guarantee s to contribute £1 in the event of a winding up.

The Trustees' r eport was approved by the Board of Trustee.

Mr D Hammelburger
Trustee
17 August 2026
THE PARK CHARITABLE TRUST
CHARTERED ACCOUNTANTS' REPORT TO THE TRUSTEE ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE PARK CHARITABLE TRUST FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Park Charitable Trust for the period ended 30 September 2025, which comprise the statement of financial activities and the related notes from the charity’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made to the charity's Trustee, as a body, in accordance with the terms of our engagement letter dated 8 June 2026. Our work has been undertaken solely to prepare for your approval the financial statements of The Park Charitable Trust and state those matters that we have agreed to state to the charity's Trustee, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Park Charitable Trust and the charity's Trustee as a body, for our work or for this report.

It is your duty to ensure that The Park Charitable Trust has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and deficit of The Park Charitable Trust. You consider that The Park Charitable Trust is exempt from the statutory audit requirement for the period, and is not required to obtain an independent examiner's report.

We have not been instructed to carry out an audit or a review of the financial statements of The Park Charitable Trust. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Lopian Gross Barnett & Co
Chartered Accountants
1st Floor, Cloister House
Riverside
New Bailey Street
Manchester
M3 5FS
18 August 2026
THE PARK CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 3 -
Notes
Net income and movement in funds
Reconciliation of funds:
Fund balances at 6 September 2024
Fund balances at 30 September 2025

The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities.

THE PARK CHARITABLE TRUST
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 4 -
2025
Notes
£
£
The funds of the Charity
-
0

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the period ended 30 September 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

The financial statements were approved by the Trustee on 17 August 2026
Mr D Hammelburger
Trustee
THE PARK CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 5 -
1
Accounting policies
Charity information

The Park Charitable Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is 1st Floor, Rico House, George Street, Prestwich, Manchester, M25 9WS.

1.1
Reporting period

This is the Company's first set of accounts since incorporation with the first accounting period running from the 6 September 2024 to 30 September 2025.

1.2
Basis of preparation

The financial statements have been prepared in accordance with the Charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

At the time of approving the financial statements, the Trustee have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustee continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustee in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
1.5
Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
THE PARK CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.6
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 are allocated on the portion of the asset’s use.

1.7
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

2
Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustee are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

THE PARK CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 7 -
3
Trustee
None of the Trustee (or any persons connected with them) received any remuneration or benefits from the Charity during the period.
4
Employees

The average monthly number of employees during the period was:

2025
Number
Total
0
There were no employees whose annual remuneration was more than £60,000.
5
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

6
Related party transactions

There were no disclosable related party transactions during the period.

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