Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 No description of principal activity true 1 April 2025 31 March 2026 31 March 2026 08463157 Mr Raymond Esdaile Mr Zak Esdaile Mr Nigel Gee 1151843 false false false false false false Education Health General and arts and culture true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08463157 2025-03-31 08463157 2026-03-31 08463157 2025-04-01 2026-03-31 08463157 frs-char:CharitableCompanyLimitedByGuarantee 2025-04-01 2026-03-31 08463157 frs-bus:FullAccounts 2025-04-01 2026-03-31 08463157 frs-bus:MediumEntities 2025-04-01 2026-03-31 08463157 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08463157 frs-bus:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 08463157 frs-char:TotalUnrestrictedFunds 2025-03-31 08463157 frs-char:TotalUnrestrictedFunds 2026-03-31 08463157 frs-char:TotalUnrestrictedFunds 2025-04-01 2026-03-31 08463157 frs-char:UnrestrictedFundsGeneral 2025-03-31 08463157 frs-char:UnrestrictedFundsGeneral 2025-04-01 2026-03-31 08463157 frs-char:UnrestrictedFundsGeneral 2026-03-31 08463157 frs-char:IndependentExaminationCharity 2025-04-01 2026-03-31 08463157 frs-countries:EnglandWales 2025-04-01 2026-03-31 08463157 frs-char:Trustee1 2025-04-01 2026-03-31 08463157 frs-char:Trustee2 2025-04-01 2026-03-31 08463157 frs-char:Trustee3 2025-04-01 2026-03-31 08463157 frs-char:Activity1 2025-04-01 2026-03-31 08463157 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2025-04-01 2026-03-31 08463157 frs-char:Activity2 2025-04-01 2026-03-31 08463157 frs-char:TotalUnrestrictedFunds frs-char:Activity2 2025-04-01 2026-03-31 08463157 frs-char:Activity3 2025-04-01 2026-03-31 08463157 frs-char:TotalUnrestrictedFunds frs-char:Activity3 2025-04-01 2026-03-31 08463157 2024-03-31 08463157 2025-03-31 08463157 2024-04-01 2025-03-31 08463157 frs-char:TotalUnrestrictedFunds 2025-03-31 08463157 frs-char:TotalUnrestrictedFunds 2024-04-01 2025-03-31 08463157 frs-char:UnrestrictedFundsGeneral 2024-03-31 08463157 frs-char:UnrestrictedFundsGeneral 2024-04-01 2025-03-31 08463157 frs-char:UnrestrictedFundsGeneral 2025-03-31 08463157 frs-char:Activity1 2024-04-01 2025-03-31 08463157 frs-char:Activity2 2024-04-01 2025-03-31 08463157 frs-char:Activity3 2024-04-01 2025-03-31
Company registration number: 08463157
Charity registration number: 1151843
The Nigel Gee Foundation
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Reference and Administrative Details 1
Trustees' Report 2—3
Independent Examiner's Report 4
Statement of Financial Activities (including Income and Expenditure Account) 5
Balance Sheet 6
Notes to the Financial Statements 7—10
Page 1
Reference and Administrative Details
Trustees
Mr Raymond Esdaile
Mr Zak Esdaile
Mr Nigel Gee
Charity Number 1151843
Company Number 08463157
Principal Address Flat 5
48 Pont Street
London
SW1X 0AD
Registered Office 71-75 Shelton Street
London
WC2H 9JQ
Independent Examiner Stephen Braham FCA Chartered Accountant
RFM Associates
Chartered Accountants
10 Carew Way
Watford
Herts
WD19 5BG
Bankers C. Hoare & Co
37 Fleet Street
London
EC4P 4DQ
Solicitors Bryan Cave Leighton Paisner LLP
Governor's House
5 Laurence Pountney Hill
London
EC4R 0BR
Page 1
Page 2
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 March 2026.
Objectives and Activities
Aims and Objectives
The Company's objectives are:
(a) the advancement of education, in particular (but not limited to) technical and vocational training for young people
and retraining for adults;
(b) the advancement of health;
(c) the advancement of the arts, culture, heritage or science, in particular the promotion of choral music in the United Kingdom;
(d) the relief of those in need because of age or ill-health; and
(e) such other charitable purposes which are beneficial to the public and which are consistent with the objects stated above as the trustees shall in their absolute discretion determine.
The policies adopted in furtherance of these objects are to provide grants and donations to those charities furthering the Company's aims.
The trustees confirm that they have referred to the guidance contained in the Charity 
Commission's general guidance on public benefit when reviewing the Company's aims and objectives and in planning future activities and setting the grant making policy for the year. 
The Company carries out these objectives by making grant funding to institutions operating in the above areas.
Achievements and performance
The Company makes charitable contributions for wide charitable purposes at the discretion of the trustees to benefit health, education, arts and culture and general charitable purposes.
The current year's incoming resources have been distributed and committed to charitable beneficiaries.
The Company's financial position at the end of the year was entirely satisfactory.
Financial Review
Financial Position
During the year the Company donated and committed to donate amounts totaling £70,095 (2025: £44,093) to charities furthering the objects of the Company. Details of these donations can be found in the notes to the accounts. The Company received investment income, net of costs, of £82,768 (2025: £49,301). 
The current period surplus resulted in an overall balance on the income funds of £2,076,113 (2025:£2,068,840).
Investment policy and performance
It is the policy of the Company to distribute up to 100% of net income, or more, provided this does not conflict with the Company's policy to maintain net current assets at a level which is considered adequate to cover short term requirements and to retain adequate liquid resources to meet current projected payments or to respond to an emergency.
Risk management
The trustees have assessed the major risks to which the Company is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
Plans for future periods Plans for the future
The Company's future plan is to work in the most efficient and effective way towards achieving its objectives.
Structure, Governance and Management
Page 2
Page 3
Governing Document
Trustees shall in future be appointed by the Board for a period of three years and shall be eligible for re-appointment for further successive three year periods.
None of the trustees has any beneficial interest in the Company. All of the trustees are members of the Company and guarantee to contribute £1 in the event of a winding up.
The day to day administration of the Company is the responsibility of the trustees, who are required to hold meetings each year to ensure proper management of the Company.
Trustees are expected to identify their training needs and to take measures to ensure that these needs are met.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Raymond Esdaile
Trustee
16/09/2026
Page 3
Page 4
Independent Examiner's Report to the Trustees of The Nigel Gee Foundation
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.
Responsibilities and Basis of Report
As the charity 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.
Stephen Braham FCA Chartered Accountant
16/09/2026
10 Carew Way
Watford
Herts
WD19 5BG
Page 4
Page 5
Statement of Financial Activities (including Income and Expenditure Account)
2026 2025
Unrestricted funds Unrestricted funds
Notes £ £
INCOME AND ENDOWMENTS FROM:
Investments 3 88,953 81,558
EXPENDITURE ON:
Raising funds 4 (6,185 ) (32,257 )
Charitable activities: 4
Education (25,849 ) (13,964 )
Health (21,541 ) (22,341 )
General and arts and culture (28,105 ) (12,948 )
(81,680 ) (81,510 )
NET INCOME 7,273 48
NET MOVEMENT IN FUNDS 7,273 48
RECONCILIATION OF FUNDS:
Total funds brought forward 2,068,840 2,068,792
TOTAL FUNDS CARRIED FORWARD 11 2,076,113 2,068,840
The notes on pages 7 to 10 form part of these financial statements.
Page 5
Page 6
Balance Sheet
2026 2025
Unrestricted funds Total funds
Notes £ £
FIXED ASSETS
Investment Properties 9 1,948,050 1,948,050
1,948,050 1,948,050
CURRENT ASSETS
Cash at bank and in hand 141,395 135,655
141,395 135,655
Creditors: Amounts Falling Due Within One Year 10 (13,332 ) (14,865 )
NET CURRENT ASSETS (LIABILITIES) 128,063 120,790
TOTAL ASSETS LESS CURRENT LIABILITIES 2,076,113 2,068,840
NET ASSETS 2,076,113 2,068,840
FUNDS OF THE CHARITY
Unrestricted Funds 2,076,113 2,068,840
TOTAL FUNDS 11 2,076,113 2,068,840
For the year ending 31 March 2026 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Nigel Gee
Trustee
16/09/2026
The notes on pages 7 to 10 form part of these financial statements.
Page 6
Page 7
Notes to the Financial Statements
1. General Information
The Nigel Gee Foundation is a company limited by guarantee, incorporated in England & Wales, registered number 08463157 and registered charity number 1151843 . The registered office is 71-75 Shelton Street, London, WC2H 9JQ.
2. Accounting Policies
2.1. 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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the statement of financial activities.
2.3. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Investment Income
2026 2025
Unrestricted Unrestricted
funds funds
£ £
Bank interest receivable 4,414 4,160
Rents received from investment properties 84,539 77,398
88,953 81,558
4. Analysis of Expenditure
2026
Activities undertaken directly Grant funding of activities
(see note 5 )
Support costs
(see note 6 )
Total
£ £ £ £
Raising funds 6,185 - - 6,185
Education - 24,000 1,849 25,849
Health - 20,000 1,541 21,541
General and arts and culture - 26,095 2,010 28,105
6,185 70,095 5,400 81,680
Page 7
Page 8
2025
Activities undertaken directly Grant funding of activities
(see note 5 )
Support costs
(see note 6 )
Total
£ £ £ £
Raising funds 32,257 - - 32,257
Education - 12,500 1,464 13,964
Health - 20,000 2,341 22,341
General and arts and culture - 11,593 1,355 12,948
32,257 44,093 5,160 81,510
5. Grants Payable
2026
Grants to
Institutions Support costs Total
£ £ £
Education 24,000 1,849 25,849
Health 20,000 1,541 21,541
General and arts and culture 26,095 2,010 28,105
70,095 5,400 75,495
2025
Grants to
Institutions Support costs Total
£ £ £
Education 12,500 1,464 13,964
Health 20,000 2,341 22,341
General and arts and culture 11,593 1,355 12,948
44,093 5,160 49,253
Name of Institution
Activity
2026
2025
£
£
Belsize Square Synagogue
General
-
2,500
Chai Cancer Care
Health
5,000
5,000
Chelsea Synagogue
General
3,000
3,300
Friends of Pilzno
Education
10,000
10,000
Jewish Care
Health
10,000
15,000
London Jewish Male Choir
Education
2,500
2,500
Magen David Alom UK
Health
10,000
-
Friends of Yad Sarah
Health
5,000
-
United Synagogue
General
3,095
5,793
CST Community Trust
General
5,000
-
...CONTINUED
Page 8
Page 9
Glyndeborne
General
5,000
-
Holocaust Museum
Education
6,000
-
Kisharon Learning
Education
5,500
1
-
1
70,095
1
44,093
1
6. Support Costs
2026
Education Health General and arts and culture Total
£ £ £ £
General administration 206 171 223 600
Governance costs 1,643 1,370 1,787 4,800
1,849 1,541 2,010 5,400
2025
Education Health General and arts and culture Total
£ £ £ £
General administration 103 163 94 360
Governance costs 1,361 2,178 1,261 4,800
1,464 2,341 1,355 5,160
7. Independent Examiner's Remuneration
2026 2025
£ £
Independent examination of the financial statements 4,800 4,800
8. Average Number of Employees
Average number of employees during the year was: 3 (2025: 3)
3 3
9. Investment Property
2026
£
Fair Value
As at 1 April 2025 and 31 March 2026 1,948,050
10. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 8,532 8,532
Accruals and deferred income 4,800 6,333
13,332 14,865
Page 9
Page 10
11. Movement in Funds
As at 1 April 2025 Income Expenditure As at 31 March 2026
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 2,068,840 88,953 (81,680 ) 2,076,113
Total funds 2,068,840 88,953 (81,680 ) 2,076,113
As at 1 April 2024 Income Expenditure As at 31 March 2025
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 2,068,792 81,558 (81,510 ) 2,068,840
Total funds 2,068,792 81,558 (81,510 ) 2,068,840
12. Transactions with Trustees
No trustee expenses have been incurred.
13. Related Party Disclosures
During the year the charity made the following related party transactions:
At 31 March 2026, the company owed one of its trustees £8,532 (2025: £8,532).
During the year, the company donated £10,000 (2025: £10,000) to Friends of Pilzno, a registered charity of which one of the company's trustees is also a trustee.
14. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 10