2022-08-31-accounts - Menorah Foundation

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							2022	2Q21
					Unrestricted	Restricted	Total	Total
					fund	fimd	funds	funds
				Notes
INCOME AND ENDOWMENTS			FROM
Donations and legacies				3	1,473,158	15,000	1,488,158	978,296
Investment income								10
Total					1,473,158	15OM	1488,158	978,306
EXPENDITURE ON
Charitable activities
Donations to Menorah Foundation			School		1,276,337		1,276,337	953,938
Donations to other institutions					464		464	1,004
Audit fees					11,160		l1,160
Auditor's remuneration	non -	audit			2,640		2,640
Depreciation and amortisation		costs			75,195		75,195	80,439
Charity running costs					9,940		9,940	10,290
independent examination								2,640
Other					150		150
Total					7/75 8&6		1,375,886	1 048,311
NET INCOME/(EXPENDITURE)					97,272	15,000	112,272	(70,005)
RECONCILIATION OFFUNDS
Total funds brought forward					2,31l,684	50,00Q	2,361,684	2,431,689
TOTAL FUNDS CARRIED		FORWARD			2408 956	65 000	2,473956	2361684

					2022	2021
		Unrestricted	Restricted		Total	Total
		fund	fund		funds	funds
	Notes		f,
FIXEDASSETS
Tangible assets	9	2,221,9I5	41,614		2,263,529	2,214,452
CURRENT ASSETS
Debtors	10	10,985			10,985	5,895
Cash at bank		189,856	23	386	~213 42	144,217
		200,841	23,386		224,227	150,112
CREDITORS
Amounts falling due within one year	11	{13,800)			(13,800)	(2,880)
NET CURRENT ASSETS		187041	~23	86	210,427	147232
TOTAL ASSETSLESSCURRENT
LIABILITIES		2,408,956	65,000		2,473,956	2,361,684
NET ASSETS		2408956	65,000		2 473 956	2,361,684
FUNDS
Unrestricted funds					2,408,956	2,311,684
Restricted funds					65000	50000
TOTAL FUNDS					2 473 956	2361684

					2022	2021
				Notes
Cash flows front operating		activities
Cash generated from operations					193,296	8,256
Net cash provided by operating activities					193,296	8,256
Cash flows froin investing		activities
Purchase oftangible fixed	assets				~124,$~71	46320
Net cash used in investing	activities				~124,271	46320
Change in cash and cash	equivalents		in
the reporting period					69,025	(38,064)
Cash and cash equivalents		at the
beginning ofthe reporting		period			144,217	182,281
Cash and cash equivalents		at the end	of
the reporting period					213,242	144,217

OPERATING AC	TIVI	TIES
					2022	2021
Net income/(expenditure)		for the reporting	period (as per the
Statement ofFinancial		Activities)			112,272	(70,005)
Adjustments for: Depreciation charges					75,195	80,439
(Increase)/decrease Increase/(decrease)	in debtors in creditors				(5,090) 10,919	4,781 ~6,959
Net cash provided	by operations				193,296	8256
ANALYSIS OFCHANGES IN NET FUNDS
				At 1/9/21	Cash flow	At 31/8/22
Net cash
Cash at bank				144,217	69025	213,242
				144217	69025	213242
Total				144,217	69,025	213242

DONATIO	NS AND	LE	GA	CIES
								2022	2021
Donations	and gifts							1,297,783	875,704
Gift aid								67,154	61,700
Department	ofEducation		grants for building		works			123221	40 892
								1,488 158	978 96
INVESTMENT INCOME
								2022	2021
Interest receivable									10
CHARITABLE ACTIVITIES COSTS
							Grant
							funding of
							activities	Support
						Direct	(see note	costs (sce
						Costs	6)	note 7)	Totals
Donations	to Menorah	Foundation
School							1,276,337		1,276,337
Donations	to other institutions						464		464
Audit fees								11,160	11,160
Auditor's remuneration		non -		audit				2,640	2,640
Depreciation and amortisation				costs		75,195			75,195
Charity running costs						9,940			9,940
						85,135	1,276,801	13,800	1 375,736

		Fixtures
		arid	Plant gt	Computer
		fittings	Machinery	equipment	Totals
			f,		f,
	COST
	At 1st September 2021	30,475	145,338	46,292	2,968,882
	Additions				124,271
	At 31stAugust 2022	30,475	145,338	46,292	3,093,153
	DEPRECIATION
	At 1st September 2021	29,172	84,590	43,690	754,430
	Charge for year	326	14,129	2662	75,194
	At 3 Ist August 2022	29,498	98,719	46,292	829,624
	NET BOOK VALUE
	At 31stAugust 2022	977	46,619	-	2,263,529
	At 31stAugust 2021	1,393	60748	2,602	2,214,452
10.	DEBTORS:AMOUNTS FALLING	DUE WITHIN ONK YEAR
				2022	2021
	Gift Aid receivable			~10 985	5,895
11.	CRKD1TORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2022	2021
	Other creditors			~13 800	~2880
12.	MOVEMENT IN FUNDS
				Net
				movement	At
			At 1/9/21	in funds	31/8/22
	Unrestricted funds
	General fund		2,311,684	97,272	2,408,956
	Restricted funds
	Restricted		50,000	15,000	65,000
	TOTAL FUNDS		2361664	112,272	2,473 956

Comparative	net movement in funds, include	d in the above are as follows:
		Incoming	Resources	Movement
		Icsources	expended	in funds
Unrestricted	funds
General fund		978,306	(1,048,311)	(70,005)
TOTAL FUNDS		978 306	~1,048311	~70,005

A current yea	r 12months and prior year 12	months combined position is as follo	ws:
			Net
			movement	At
		At 1/9/20	in funds	31/gl22
Unrestricted	funds
General fund		2,381,689	27,267	2,408,956
Restricted funds
Restricted		50,000	15,000	65,000
TOTAL FUNDS		2431669	42 267	2473 936

A current yea as follows:	r 12 months and prior year 12	months combined net movement m	funds, included i	n the above a
		Incoming	Resources	Movement
		resources	expended	in funds
			f.
Unrestricted	flunds
General fund		2,451,464	(2,424, 197)	27,267
Restricted funds
Restricted		15,000		15,000
TOTAL FUNDS		2,466,464	~2,424,197	42,267

				2022	2021
INCOME AND KNDOWMEN'FS
Donations and legacies
Donations and gifts Gift aid				1,297,783 67,]54	875,704 61,700
Department ofEducation	grants for building
works				123221	40 892
				1,488,15$	978,296
Investment income
Interest receivable					10
Total incoming resources				1,488,158978,306
Charitable activities
Charity direct costs Depreciation oftangible Grants to institutions	fixed assets			9,940 75,195 1 276 801	10,290 80,439 954,942
				1,361,936	1,045,671
Support costs
Finance
Bank charges				150
Governance costa
Auditors' remuneration				11,160
Auditors' remuneration	for non audit work			2,640
Independent Examination		and accountancy	fees		2,640
				13800	2640
Total resources expended				1 373886	1 048,311
Net income/{expenditure)				112272	70,005