Charity registration number 1039578
THE J & H ORLANDER TRUST
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

THE J & H ORLANDER TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
R M Jackman
M Jackman
M H Lewis
A N Gomori Jackman
(Appointed 24 June 20221
Charlty number
1039578
Principal address
No. 1 London Bridge
London
SE19BG
Audltor
Gravita ABG LLP
30 City Road
London
EC1Y2AB

THE J & H ORLANDER TRUST
CONTENTS
Page
Trustees. retx)rt
Statement of trustees, responsibilities
Independent auditorfs report
ststement of financial activities
Stslemenl of financial position
Notes lo the financial slalemenls
9-17

THE J & H ORLANDER TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2022
The Trustees present their annual report and financial statements for the year ended 31 March 2022.
The financial statements have been prepared in accordan￿ with the accounting policies set OLJt in note 1 to the
financial statements and comply with the Charib'es Act 2011 and "Accounting and Reporting for Charilies..
Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
Obje¢tives and activities
The Trust's objects and its principal aims are to promote the advancemenl and furtherance of general charitable
purposes, and to support such other chariiable institutions as the trustees delemiine, for Ihe benefit of the public.
The trustees confirm that they have given careful consideration to the Charity Commission's guidance on public
benefit when reviewing the Trust's aims and objectives and in planning future activities and setting the grant
making policy for the year.
The Trustees have paid due regard to guidan￿ issued by the Charity Commission in deciding what a¢tivities the
Trijst shokjld undertake.
Achievements and performance
The performan￿ of the ¢harity in respect of grants made is monitored by reference to feedback from the
institLJtions concerned.
Financial review
The Trust's income mainly comprises rental income from investment properties.
The Trustees approved grants of £94,50612021'. £83,823).
The Trustees are satisfied with the level of net incoming resoLJrces during the year, as this was in line with their
expectations.
Reserves poll¢y
In line with the recommendations of the Charity Commission, the Trustees have formally adopted a Reserves
policy. This recognises that the income of Trust does not arise evenly year on year and so to enable Trust to plan
its activities it is prudent to hold reserves. The ¢harity has ¢onsidered the reserves required and have taken into
account their current and future liabilities.
It is the policy of the Trust that unrestricted reserves should be held at a level which equates to approximately a
year of unrestricted charitable expenditure. The trustees consider that this level will provide sufficienl funds to
respond lo applications for grants and ensure that support and governance costs are covered. Unrestricted
reserves as at the balance sheet date amount to £641,744. The current level of reserves is therefore higher than
is needed and the trustees believe that free reserves of £641,744 are sufficienl to ensure the continuance of the
Trust for the foreseeable future.
The expendable endowment fund was created on 27 June 1997, from a donation received from the Rowan Trust.
The trustees consider the reserve requirements of the expendable endowment fund separately, and aim to
maintain this fund in accordance with the charitable objects al the discretion of the Trustees.
Risk managemènt
The major risks to which the Trust is exposed, as identified by the trust deed, are and will continue to be regularly
reviewed, and systems have been and will be established, and where appropriate, professional advisors have
been or will be appointed to mitigate those risks.
The Trust will Continue with its Current investment and expenditure plan into the next year.
Structure. governance and managernent
The Trust was estsblished by a charitsble trust deed on 13 October 1993.

THE J & H ORLANDER TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
The Trustees who served during the year were..
R M Jackman
M Jackman
M H Lewis
AN Gomori Jackman
(Appointed 24 June 20221
A N Gomori Jackman was appointed as a Trustee post year end on 24 June 2022.
Trustees are nominated and elected at meetings of the Trustees.
The Charity is based in London. The Trustees are responsible for the day to day running of the ¢harity and the
appointment of staff.
The board of trustees are considered lo be key man8gement personnel of the charity, in charge of directing and
controlling the charity and running and operating the Charity on a d8y lo day basis. All trustees give of their time
freely and no trustee remuneration was paid in the year. The Trust does not have any employees other than the
Trustees.
The Trust has the power to make any investment that the Trustees see fil.
The trustees. report was approved by the Board of Trustees.
R M Jackman
TrLJStee
Dated..
31 Jan 2023

THE J & H ORLANDER TRUST
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2022
Law applicable lo charities in England and Wales requires the Trustees to prepare accounts for each financial year
which give a true and fair view of the inancial activities during the year and of its financial position at the end of the
year.
In preparing accounts giving a true and fair view, the Trustees should follow best practi￿ and=
select suitable accounting policies and then apply them consislenlly.,
make judgements and estimate5 that are reasonable and prudent.,
stale whether applic4ble accounting standards and stalernenls of recomrnended practice have been followed,
subject lo any departures disclosed and explained in the accounts., and
prepare the accounts on the going concem basis unless it is inappropriate to presume that the charity will continue
in operation.
The Trustees are reswnsible for keeping accounting records that disclose with reasonable a¢¢ura¢y the financial
position of the Trust and which enable them to as¢ertain the financial position of the charity and which enable them
to ensure that the accounts comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations
2008. They are also responsible for safeguarding the assets of the Charity and hen¢e for taking reasonable steps for
the prevention and detection of fraud and other irregularities.

THE J & H ORLANDER TRUST
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE J & H ORLANDER TRUST
Opinion
We have audited the financial slalemenls of The J & H Orlander Trust (the 'Trusl'l for the year ended 31 March
2022 which comprise the statement of financial aclivilies, the slalerllenl of financial position and the notes lo the
financi81 stalemenls, including a summary of significant accounting policies. The financial reporting framework that
has been applied in their preparation is 8ppIic8ble 18W and United Kingdom Accounting Sl8ndards, including
Financial Reporting Standard 102 The Financial Reporting Standard applicabl$ th& UK and Republic of Ir8land
(United Kingdom Generally Accepted Accounting Pra¢ti¢el.
In our opinion, the financial slalements..
give a true 8nd fair view of the stale of the charity's affairs as at 31 March 2022 and of its incoming resources
and appli¢alion of resources, for the year then ended.,
have been properly prepared in accordan￿ with United Kingdom Generally AC￿pted Accounting practi￿.,
and
have been prepared in accordance with the requirerllenls of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibilities under those standards are further described in the Audilorfs ￿sponSIbl1111eS for the audit ol
the financial statements section of our report. We are independent of the Trust in accordance with the ethical
requirements that are relevant lo our audit of the financial slalemenls in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial slalemenls, we have concluded that the Iruslees, use of the going Conce￿ basis ol
accounting in the preparation of the financial stslemenls Is appropriate.
Based on the work we have performed, we have not identified any m81eri81 uncertainties relating to events or
onditions that, individually or collectively, may cast significant doubl on the Trust's ability to continue as a going
con¢em for a period of at least twelve months from when the financial slalemenls are authorised for issue.
However, because not all future events or Conditions can be predicted this stslemenl is not a guarante& as lo the
Trust's ability lo continue as a going Concern.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the
relevant sections of this report.
Other information
The other information Comprises the information included in the annLJal report other than the financial statements
and our auditor's report thereon. The Trustees are responsible for the other information ¢ontained within the annual
report. Our opinion on the financial statements does not cover the other information and we do not express any fomi
of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider
whether the other information is materially inconsistenl with the financial statemenis or our knowledge obtained in
the course of the audit, or othern￿lSe appears to be materially misstated. If we idenb'fy such material inconsistencies
or apparent material misstalements, we are required to determine whether Ihis gives rise to a materBI misstatement
in the financial statements themselves. If, based on the worf( we have performed, we conclude that there is a
material misstatement of this other information, we are required to report that fact.
We have nothing lo report in this regard.

THE J & H ORLANDER TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE J & H ORLANDER TRUST
Matters on which we are required to report by exception
We have nothing to report in respect of the following matter5 in relation lo which the Charities (Accounts and
Reports) Regulations 2008 require us lo report lo you if, in our opinion..
the information given in the financial ststements is inconsistent in any material respect with the trustees,
report., or
sufficient accounting records have not been kept., or
the financial stalerllenls are not in agreement with the accounting records., or
we have not received all the infomiation and explanations we require for our audit.
Responsibilities of Trustees
As explained more fully in the stslemenl of Iruslees, responsibilities, the Trustees are responsible for the
preparation of the financial ststements and for being satisfied that they give a true and fair view, and for such
internal control as the Trustees determine is n¢￿Ssary to enable the preparation of finan¢ial statements that are
free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees
are responsible for assessing the Trust's ability to continue as a going COn￿M, disclosing, as applicable, matters
related to going cOn￿M and using the going concem basis of accounting unless the Trustees either intend to cease
operations, or have no realistic alternative but to do so.
Auditorfs responsibilities for the audit of the finan¢ial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with Ihe
Act and relevant regulations made or having effect thereunder.
Our objectives are lo obtain reasonable assurance about whether the financial slalem&nts as a whole a￿ free from
material misststement, whether due lo fraud or error, and to issue an audito¢s report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in a¢¢ordance
with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or
error and are considered material if, individLJally or in the aggregate, they could reasonably be expected to influen
the economic decisions of users tsken on the basis of these financial ststements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in
line with our responsibilities, outlined above, to detect material misststemenls in resped of irregul8rilies, including
fraud. The extent to which our procedures are capable of delecling irregularities, including fraud, is detailed below.
However, the primary responsibility for the prevents'on and deltrclion of fraud ￿$1$ with both those Charged wrth
governance of the enlily and management.
The extent to which the audit was considered capable of detecting irregularities including fraud
Our approach lo identifying and assessing the risks of material misslalement in respect of irregularities, including
fraud and non-compliance with laws and regulations, was as follows..
the engagement partner ensured that the engagement team collectively had the appropriate competen￿,
capabilities and skills to identify or recognise non-compliance with applicable laws and regulations.,
we identified the laws and regulations applicable to the charity through discussions with trustees and other
management, and from our commercial knowledge and experience of the Charity sector.,
we focused on specific laws and regulations which we considered may have a direct material effect on the
financial statements or the operations of the charity, including, bul not limited lo, Charities Act 2011 and
taxation legislation.,
we assessed the extent of compliance with the laws and regulations identified above through making
enquiries of management and inspecting relevant correspondence., and
identified laws and regulations were communicated within the audit team regularly and the team remained
alert lo instsnces of non-compliance throughout the audit.

THE J & H ORLANDER TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE J & H ORLANDER TRUST
We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an
understanding of how fraud might occur, by..
understanding the charitable objectives as part of the control and operating environment,.
making enquiries of management as lo where they considered there was susceptibility lo fraud, their
knowledge of actual, suspected and alleged fraud,. and
considering the internal controls in pla￿ to miligale risks of fraud and non-compliance with laws and
regulations.
To address the risk of fraud through management bias and override of controls, we=
performed analytical procedures lo identify any unusual or unexpected relationships.,
tested journal entries lo identify unusual transactions.,
assessed whether judgements and assumptions made in determining the accounting eslimales in note 2
were indicative of potential bias., and
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-¢omplian¢e with laws and regulations, we designed procedures
which in¢luded, but were not limited to..
agreeing financial statement disclosures to underlying supporting documenlalion.,
reading the minutes of meetings of those charged with governance,.
enquiring of management as lo actual and potential litigation and claims., and
reviewing correspondence and enquiring with the charity of actual and potential non-corNpliance with laws
and regulations.
There are inherent limitations in our audit procedures described above. The more removed that laws and
regulations are from financial transactions, the less likely it is that we would become aware of non-compliance.
Auditing standards also limit the audit procedures required to identify non-complian￿ with laws and regulations lo
enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.
Material miss18tements that arise due lo fraud Can be harder to delecl than those that arise from error 8$ they may
involve deliberate ¢on¢e8lmenl by for example forgery, or intentional misrepresentstions or through collusion. Our
audit procedures are designed lo dele¢l material misststemenl. We are note responsible for p￿ventIng non-
complian￿ or fraud and cannot be expected to detect non-compliance with all laws and regulations.
A further description of our responsibilities is available on the Financial Reporting Council's website al.. https=Il
www.frc.org.uklaudilorsresponsibililies. This description forms part of our auditorfs report.
Use ofour ￿port
This report is made solely to the charity's trustees, as a body, in accordance with regulations made under section
1 $4 of the Charilies Act 2011. Our audit work has been undertaken so that we might state to the charity's trustees
those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent
permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees as a
body, for our audit work, for this rerK)rt, or for the opinions we have fomied.
2￿/￿t￿ cr
Gravlta ABG LLP
31st January 2023
Chartered A¢¢ountants
Statutory Audltor
30 City Road
London
EC1Y 2AB
Gravita ABG LLP is eligible for appointment as auditor of the Trust by virtue of its eligibility for appointment as
auditor of a company under of section 1212 of the Companies Act 2006

THE J & H ORLANDER TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2022
Unrestricted Endowment
funds
fund5
Total
2022
Total
2021
Notes
Investments
Other income
53,200
84,517
137,717
122,670
Total income and endowments
53,200
84,517
137,717
122,672
Raising funds
35,633
6,375
42,008
34,906
Charitable activities
94,506
94,506
83,823
Total resources expended
130,139
6,375
136,514
118,729
Net gains on investments
12
272,750
238,250
511,000
186,274
Net incoming resources before transfers
195,811
316,392
512,203
190,217
Gross transfers be￿een funds
84,517
184,5171
Net movement in funds
280,328
231,875
512,203
190,217
Fund balances al 1 April 2021
361,416
835,742
1,197,158 1,006,941
Fund balancès at 31 March 2022
641,744
1,067,617
1,709,361
1,197,158
The statement of financial activities includes all gains and losses recognised in the year.

THE J & H ORLANDER TRUST
STATEMENT OF FINANCIAL POSITION
ASAT31 MARCH 2022
2022
2021
Notes
Fixed assets
Investment properties
Current assets
Debtors
Cash al bank and in hand
13
2,335,000
1,824,000
14
12,833
108,311
7,779
112,348
121,144
120,127
Creditors: amounts falling due within
one year
146,9131
140,8701
Net current assets
74,231
79,257
Total a55ets less current liabilitie5
2,409,231
1,903,257
Creditors: amounts falling due after
more than one year
16
1699,8701
1706,0991
Net assets
1,709,361
1,197,158
Endowment funds - expendable
17
(including revaluation reserve of £571,12712021.. £332,87711
1,067,617
835,742
Income funds
Unreslricled funds
17
641,744
361,416
1,709,361
1,197,158
31 Jan 2023
The accounts were approved by the Trustees on
R M Jackman
Trusteo

THE J & H ORLANDER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Accounting policies
Charity information
The J & H Orlander Trust is an unincorporated charity. The principal office address is No.1 London Bridge,
London, SE1 9BG.
Charity number 1039578.
1.1 Accounting convèntion
The financial statements have been prepared in accordance with the Charities Act 2011 and "Accounting and
Reporting by Charities.. Statement of Recommended Practi￿ applicable lo charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
(effective 1 January 20191" The Trust is a Public Benefit Enlily as defined by FRS 102.
The Trust has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1
not lo prepare a Stslemenl of Cash Flows.
The financial statements are prepared in sterfing, which is the functional currency of the Trust. Monetary
amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared under the historical cost convention, modified to include investment
prope￿eS at fair value. The principal accounting policies adopted are set out below.
1.2 Going ¢on¢ern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Trust
has adequate resources to continue in operational existence for the foreseeable future. Thus the Tntstees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitsble funds
Unrestricted funds are available for use al the discretion of the Trustees in furtheran￿ of their charitsble
objectives.
The Unreslricled general fund Can be used in accordance with the charitable objects at the discretion of the
trustees.
Expendable endowment funds are held by the Trust as a capital fund. The TrLJStees have discretion to convert
the endowed capital into income.
1.4 Income
Income is recognised when the Trust is legally enlilled lo il after any performance conditions have been mel,
the amounts can be measured reliably, and il is probable that income will be received.

THE J & H ORLANDER TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Accounting policies
{Continuedl
1.5 Expenditure
Expendilurtr is recognised once there is a legal or constructive obligation lo transfer economic benefit lo 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 roliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of dir￿ costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributatAe to a single
activity are allocated diredy 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 bett￿een those activib'es 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.
Resources expended are accounted for on an accruals basis. The majority of costs are directly attributable to
specific activities, and managing and administrative costs are allocated against the unrestricted fund.
1.6 Investment properties
Investment propety. which is propety held to earn rentals andlor for Capital appr&ciation, is initially measured
al cost and subsequently measured using the fair value model and stsled at ils fair value al the reporting end
dale. The surplus or defi¢il on revaluation is re¢ognised in net incomellexpendilurel for the year.
1.7 Cash and cash oqulvalènts
Cash and cash equivalents include cash in hand.
1.8 Flnanclal Instruments
The Trust has elected to apply the provisions of Section 11 'Basic Financial Instruments, of FRS 102 to all ol
ils financial instruments.
Financial instruments are recognised in the Trust's balan￿ sheet when the Trust becomes party to the
contractual provisions of the instrurllent.
Financial assets and liabilities are offset, with the nel amounts presented in the financial slalernenls, when
there is a legally enforceable right lo set off the recognised amounts and there is an intention to settle on a net
basis or lo realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balan￿s, are initially rneasured al
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement conslilules a financing Iransaclion, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classtfied as receivable within one year are not amortised.
Derecognition of financial assets
Financial assets are derecognised only when the conlraclual rights lo the cash flows from the asset expire or
are settled, or when the Trust transfers the financial 8ssel and subslanli8lly 811 the risks and rewards ol
ownership to another entity, or if some significant risks and rewards of ownership are retsined bul control ol
the asset h8s transferred to another party that is able lo sell the asset in its entirely to an unrelated third party.
10-

THE J & H ORLANDER TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Accounting policies
{Continuedl
Basic financial liabilities
Basi¢ financial liabilities, including Creditors are initially ￿￿gnised at transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured at the present value
of the future payments discounted al a market rale of interest. Financial liabilities classrfied as payable within
one year are not amortised.
Debt instruments are subsequently Carried at amortised ¢ost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course ol
operations from suppliers. Amounts payable are classified as CLJrrent 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
Iransaction price and subsequently measured at amortised cost using the effective interest method.
Dere¢ognition of finan¢ial liabilities
Financial liabilities are derecognised when the Trust's contractual obligations expire or are discharged or
cancelled.
Judgements and key sources of estlmatlon un¢ertalnty
In the application of the Trust's accounting policies, the Trustees are required lo make judgements, estimates
and assurnplions 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 lo be relevant. Actual results may differ from these e5tirnales.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimales are recognised in the period in which the estimate is ￿ViSed where the revision affects ￿lY that
period. or in the period of th& revision and futu￿ ￿riodS where the rtrvision affects both currtrnl and future
periods.
Criti¢al judgements
The following judgements (apart from those involving estimates) have had the most significant effect on
amounts recognised in the financial statements.
Valuation of properties
As described in note 13 to the Financial Statements, investment property is stated at fair value based on the
valuation performed by a trustee in his capacity as a professional valuer with experience in location and
category of propety valued. The valuer used observable market prices adjusted as necessary for any
difference in the future, location and condition of the specific asset.
Investments
Unrestricted Endowment
funds
funds
general
2022
Totsl Unrestricted Endowment
funds
funds
general
2021
Total
2022
2022
2021
2021
Rental income
53,200
84,517
137,717
53,200
69,470
122,670

THE J & H ORLANDER TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
other income
Unrèstricted
funds
Total
2022
2021
Other income
Ralslng funds
Unrestricted Endowment
funds
fund$
Total
2022
Total
2021
Bank interest
Dire¢t ￿$ts
25,912
25,912
25,182
Not&
4,227
4,227
2,191
Support costs
Note
6&7
5,494
S,494
5,833
Expenditure on raising funds
35,633
35,633
33,206
6,375
6,375
1,700
35,633
6,375
42,008
34,906
SLJPPOrt costs include audil fees of £3,25012021'. £2,500).
12-

THE J & H ORLANDER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Analysis of resources expended
Direct Costs
Support Costs
2022
Finan￿ costs
Information technology
Govemance costs
Bank interesl and charges
Legal and professional costs
Repairs and mainlena¢ne
1,100
244
4,150
1,100
244
4,150
25,912
8,504
2,098
25,912
8,504
2,098
36,514
5,494
42,008
Direct costs
Support costs
2021
Finan￿ costs
Information technology
Govemance costs
Bank interest and charges
Legal and professional costs
2,235
242
5,056
2,235
242
5,056
25,182
2,191
25,182
2,191
27,373
7,533
34,906
Support costs
2022
2021
Finance costs
Information technology
Governance costs
1,100
244
4,150
2,235
242
5,056
5,494
7,533
Charltablo a¢tlvltlo$
Grants to
Grants to
individuals institutions
Total
2022
Total
2021
Grant funding of activities Isee note 91
30,200
64,306
94,506
83,823
13-

THE J & H ORLANDER TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Grants payable
2022
2021
Grants to institutions..
United Jewish Israel Appeal
The Movement for Reforrn Judaisrn
Chai Cancer Care
World Jewish ReliefAfghan Refugees Crisis
Food Bank Aid
JNF charitsble trust
Zarach
The Trussell Trust
Separated Child Foundation
Jewish Community Secondary School
Other institutions
North Wesl reforr
Holocaust Educational Trust
Refugees Community Kitchen
JW3 Development
North London Hospice
BEARR Trusl Ukraine Appeal
Noa Girfs
2,000
19,000
1,094
9,000
2,000
4,406
1,000
1,000
1,000
1,000
5,510
1.000
33,000
2,644
5,000
5,000
38,000
1,900
1,000
1,000
5,000
1,000
1,000
1,000
1,000
64,306
80,248
Grants lo individuals
30,200
3,575
94,506
83,823
The Trustees review a number of referrals from various sources, taking account of the Charitls objects, and
approve grants based on the arcumstances relating to each referral.
The number of individuals who re￿iVed grants during the year was 512021.. 31
10 Trustèos
None of the Trustees lor any persons connected with them) ￿ceIVed any remuneration during the year.
11
Employees
The average monthly nurnber of employees during the year was.. Nil12021.' Nill.
14-

THE J & H ORLANDER TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
12 Net gainslllossesl on investments
Unr8strictèd Endowmènt
funds
funds
general
2022
Total Unrèstrict8d Endowment
funds
funds
general
2021
Total
2022
2022
2021
2021
Revaluation of
investment properties
272,750
238,250
511,000
140,4761
226,750
186,274
13 Investment property
2022
Fair value
At 1 April 2021
Net gains through fair value adjustments
1,824,000
511,000
At 31 March 2022
2,335,000
The valuation of the investment properties was carried out at 31 March 2022 on an open market basis by one
of the trustees, Robert Jackman, in his capacity as a chartered surveyor. No depreciation is provided in
respect of these properties.
If investment properties were slated on an historical cost basis rather than a fair value basis, amounts
would have been induded as follows..
2022
2021
Cost
1,531,599
1,531,599
14 Debtors
2022
2021
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued incorne
10,415
2,409
7,770
12,833
7,779
15-

THE J & H ORLANDER TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
15 Creditors: amounts falling due within one year
2022
2021
Trade creditors
Other tsxation and social security
Other creditors
Accruals and deferred income
2,518
9,502
1,866
9,504
34,892
29,500
46,913
40,870
16 Creditors: amounts falling due after more than one year
2022
2021
Bank loans
699,870
706,099
The bank loan is secrued by way of a legal charge over the investment properties.
The amount is repayable in 2024 and attracts an annual interest rate of 3.50/0 ovor LIBOR.
17 Analysis of net assets between funds
Unrestricted Endowment
funds
funds
2022
2022
Total Unrestricted Endowment
funds
funds
2021
2021
Total
2022
2021
Fund balances al
31 March 2022
are reprosented
by..
Investment properties
Current assets
Creditors
990,000
2,335,000
717,250
1,824,000
121,144
121,144
121,144
120,127
1469,4001 1277,3831 {746,7831 1475,9611 1271,0081 1746,9691
1,345,000
1,106,750
641,744
1,067,617
1,709,361
362,433
835,742
1,197,158
The Expendable endowment ftjnd was created on 27 June 1997, from a donation received from the Rowan
Trust. The expendable endowment ftjnd can be used in accordan￿ with the charitable objects at the
discretion of the Trustees.
16-

THE J & H ORLANDER TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
18 Related party transactions
Transactions with relatèd parties
During the year the Trust entered into the following transactions with related parties..
During the year a grant of £3,00012021.. £3,000) was paid lo Gilad Jackman, the nephew of R M H Jackman,
a Trustee of the Trust. This was lo assist with his ongoing welfare.
During the year the surn of £2,30512021.. £2,191) was paid lo Howard Kennedy LLP for legal and professional
advice lo the Trust. M Lewis is a consultsnt in that business and is a Trustee of the Trust.
R Jackman has provided a personal guarantee in respect of the bank loan.
During the year, the sum of £1,600 was paid to Ariella Gomori Jackman, the daughter of RMH Jackman, a
Trustee of the Trust. This was in connection with providing administrative support for the day lo day operations
of the Trust.
17-