2021-08-31-accounts - Menorah Foundation

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		Page
Report ofthe Trustees	1	to	4
Independent Examiner's Report
Statement ofFinancial Activities
Statement ofFinancial Position
Statement ofCash Flows
Notes to the Statement ofCash Flows
Notes to the Financial Statements	10	to	16

								2021	2020
						tinrestricted	Restricted	Total	Total
						fund	fund	I'unds	funds
					Notes		f
INCOME	AND ENDOWMENTS			FROM
Donations	and legacies					978,296		978,296	996,326
Investment	income					10		10	137
Total						978,306		978,306	996,463
EXPENDITVRK ON
Charitable	activities
Donations	to Menorah	Foundation		School		953,938		953,938	989,002
Donations	to other institutions					1,004		1,004
Depreciation and amortisation			costs			80,439		80,439	84,264
Charity running costs						10,290		10,290	10,830
Independent	examination					2,640		2,640	2,640
Total						1,048,311		1,048,311	1,086,736
NKT INCOME/(EXPENDITURE)						(70,005)		(70,005)	(90,273)
RECONCILIATION		OF FIJNDS
Total funds brought forward						2,381,689	50,000	2,431,689	2,521,962
~OTAI. FVNDS CARRIED			FORWARD			2,311,684	50000	2361684	2,431,689

				2021	2020
		Unrestricted	Restricted	Total	Total
		fund	fund	funds	funds
	Notes	f,
FIXEDASSETS
Tangible assets		2,172,838	41,614	2,214,452	2,248,571
CURRENT ASSETS
Debtors	10	5,895		5,895	10,676
Cash at bank		135,831	8,386	144,217	182,282
		141,726	8,386	150,112	192,958
CREDITORS
Amounts falling due within one year		(2,880)		(2,880)	(9,840)
NET CURRENT ASSETS		138,846	8,386	147,232	183,118
TOTAL ASSETSI.ESSCURRFNT LIABILITIES		2,311,684	50,000	2,361,684	2,431,689
NET ASSETS		2,311,684	50,000	2,361,684	2,431,689
FIJNDS	12
Unrestricted funds				2,311,684	2,381,689
Restricted funds				50,000	50,000
TO1'AI. FUNDS				2,361,684	2,431,689

					2021	2020
				Notes
Cash flows from operating		activities
Cash generated from operations					8,255	(19,600)
Net cash provided by/(used		in) operating	activities		8,255	(19,600)
Cash flows from investing		activities
Purchase oftangible fixed	assets				(46,320)	(30,294)
Net cash used in investing	activities				(46,320)	(30,294)
Change in cash and cash	equivalents		in the
reporting period					(38,065)	(49,894)
Cash and cash equivalents		at the beginning of
the reporting period					182/82	232,176
Cash and cash equivalents		at the end	ofthe
reporting period					144/17

	RECONCILIATION	RECONCILIATION	OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES
							2021		2020
	Net expenditure for the reporting				period (as per the Statetnent ofFinancial
	Activities)						(70,005)		(90,273)
	Adjust tnents for:
	Depreciation charges						80,439		84,264
	Decrease/(increase)	in	debtors				4,781		(3,877)
	Decrease in creditors						(6,960)		(9,714)
	Net cash provided	by/(used		in) operations			8,255		(19,600)
2.	ANALYSIS OFCHANGES			IN NET FUNDS
					At	I/9/20	Cash flow	At	31/8/2 1
	Net cash
	Cash at bank					182,282	(38,065)		144,217
						182,282	(38,065)		144,217
	Total					182,282	(38,065)		144,217

3.	DONATIO	'N	S AND	LEGAC	IES
										2021	2020
										f.
	Donations	and gifts								875,704	885,098
	Gift aid									61,700	75,044
	Local Authority grants			for building		works				40,892	36,184
4.	INVESTMENT INCOME
										2021	2020
										f
	Interest receivable									10	137
5.	CHARITABLE ACTIVITIES COSTS
									Grant
									funding of
									activities	Support
								Direct	(see note	costs {see
								Costs	6)	note 7)	Totals
	Donations	to	Menorah	Foundation		School			953,938		953,938
	Donations	to	other institutions					1,004			1,004
	Depreciation		and arnortisation		costs			80,439			80,439
	Charity running costs							10,290			10,290
	Independent		examination							2,640	2,640
								91,733	953,938	2,640	1,048,311
	All Charitable		Activities Costs		relate to unrestricted		funds.
6.	GRANTS	PAYABLE
										202I	2020
	Donations	to	Menorah	Foundation		School				953,938	989,002

9,	TANGIBLE FIXED ASSE'I'S - continued
		Fixtures
		and	Plant &	Computer
		fittings	Machinery	equipment f	Totals f
	COST
	At 1st September 2020	30,475	145,338	46,292	2,922,562
	Additions				46,320
	At 31st August 2021	30,475	145,338	46,292	2,968,882
	DEPRECIATION
	At 1stSeptember 2020	28,738	69,403	34,297	673,991
	Charge for year	434	15,187	9,393	80,439
	At 31stAugust 2021	29,172	84,590	43,690	754,430
	NET BOOK VALUE
	At 31stAugust 2021	1,303	60,748	2,602	2,214,452
	At 31stAugust 2020	1,737	75,935	11,995	2,248,571
10.	DEBTORS:AMOUNTS FALLING DUK WI'I'HIN ONK YEAR
				2021	2020
				f
	GiA Aid receivable			5,895	10,676
11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2021	2020
				f
	Other creditors			2,880	9,840
12.	MOVEMENT IN FUNDS
				Net
				movement	Ai
			At I/9/20	in lunds	3li 8/21
			f
	Unrestricted funds
	General fund		2,381,689	(70,005)	2,311,684
	Restricted funds
	Restricted		50,000		50,000
	TOTAL FUNDS		2,431,689	(70,005)	2,361,684

					Net
					movemcnt	At
				At I/9/19	in funds	31/8/2 I
				f	f,	f.
Unrestricted	fnnds
General fund				2,471,962	(160,278)	2,311,684
Restricted funds
Restricted				50,000		50,000
TOTAL FUNDS				2,521,962	(160,278)	2,36i,684
A current year	12months	and prior year 12months combined	net movement	in funds, included	in the above are	as follows:
				Incoming	Resources	lvfovement
				resources	expended	in funds
Unrestricted	funds
General fund				1,974,769	(2,135,047 )	(160,278)
TOTAL FUNDS				1,974,769	(2,135,047)	(160,278)