Company Registration Number- 03031808
The Charity Registration Number is =_ 1045149
The Feinmann Trust
Report and Accounts
30 September 2022

The Feinmann Trust
Report and accounts for the year ended 30 September 2022
Contents
Page
Charity infomiation
Trustees. AnnLbal Rèport
Statement of trustees. responsibilities
Indèp•nd•nt •xamln*rs' raport
Funds Stat•mènts.'.
Statement of Financial Activiti&s
Statement of Financial Activities Prior Year statement
Movements in funds
Income and Expenditure account
10
Balance sheet
Notes to the accounts
12

The Felnmann Tru$t
Company Registration Number- 03031808
Trustees. Annual Report for the year ended 30 September 2022
The Trustees p￿sent their Report and Accounts for the year ended 30 September 2022, which also comprises
the Directors, Report required by the the Companies Act 2006.
Reference and administrativ8 detsils
The charitynamo.
The legal name of the Charity is... The FeSDrnann Trust
The ¢harltys areas operatlon and UK charftable reglstratlon.
The charity is registered in England & Wales with th8 Charity Comrnis8ion in England & Wales ICCEWI with
charity number 1045149
Legal structure of the charity
The charity is a company litnited by guarantee and is govemed by the tnemorandurn and articles of asstriation
adopted on incorporation on 10 March 1995 85 amended by certificate of in(x)rporation on change of name
dated 6 June 2017.
The￿ are no ￿$trict10n$ in the goveming documents on the operation of the Charity or on its investment
power5 Other Ihsn those imposed by Charity Lsw.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are tru5lees under
Charllies I￿l$latIon and have responsiblllties. as such. under both company and ¢hadty14islats"on.
The trustees are all individual5.
The prlnclpal operalln9 address. telephone number, emall and web addre$$es of the ¢harl¢y are.'-
Belong Morris Feinmann
178 Palatine Road. Didsbury
Man¢hester, M20 2YVV
Telephone 01614913788
Email Addr8ss eric18ng8r@18ng8r.co.uk
Web address https".Illhefeinrnannlrust.org.ukl
Th8 registered office of the charity for Compani8s Acl purposes i8..-
8-10 Gatley Road
Ch8ad18, Cheshire
SK8 1PY

The Felnmann Tru$t
Company Registration Number- 03031808
Trustees. Annual Report for the year ended 30 September 2022
Th8 Trustees in office on tho date the report was approved were-.
Helen Lister
Alan Hyams
Vivi8nn8 Alexand8r
Neil Sugarman- appointed 13112121
Richard Stone- appointed 1817122
The following persons served as Trustees during the year ended 30 September 2022 -_
Jonathan Harry Winston Engler- resigned 1717122
lan Paul- r8signed 1717122
Oble¢ts and actlvllle$ of the ¢harlty
The purposes of the ¢harity as set oul in its governing document.
The object of the charity is to tnake provision for the relief of aged or needy persons who are of the Jewish faith
or je￿8h origin or extraction in a manner commensurate with their need8 as the directors of the charity
consider appropriate.
Grant makingpolici85 and how these contnbuted to the achievementof the charity& aims and
objectives during the year.
Apsrt from supporting residents financially the trust has assisted 8elong in making their Didsbury Village
suitable for Jewish residents.
The maln a¢hlevement$ and perfornian¢e of the ¢harlty durlng the year.
The New Belong Morris Feinmann Village in Didsbury opened in June 2017. The Charity now fuifils its aims in
the following ways..
Contributing towards the m8n8gement of Batheld House where sales of long leasehold apartments contribute
to our charitable funds.
Assisting Belong in ensuring the Didsbury Village has a Jewish ethos and is a comfortable environrnent for
Jewish residents.
Fee support for eligiiJe applicants unable lo meet the full fees being the full ¢oast less lo¢al authority supwrt.
The Iruslees have had regard lo the Charity Comrnission's guidan￿ on public benefit in rnanaging the
activities of the charity.

The Felnmann Tru$t
Company Registration Number- 03031808
Trustees. Annual Report for the year ended 30 September 2022
structurei governance and management of the Charity
The methods used to recrult and8ppolnt new ch8rlty trustees.
Truste88 are appoinl8d at th8 AGM to seNe a term of no more than thre8 years, one third of th8 Trusl8&s retire
by rotation each year and are eligible for reappointment in the sarne year.
Bankers
Bank of S¢otland, 19-21 Spring Gardens, Manchester, M2 1 EB
N8tWe5t, Warringion Street, Ashton Under Lyne, Greater Manchester, OL6
Soli¢itrirs
Investment advisors
Kuit Steinart Leyy, 3 Sl Msrys Parsonage. MEnchester, M3 2RD
Brooks Macdonald Asset Management Limited, 21 Lombard Street. London.
EC3V 9AH
Flnanclal revlew
The charity& financialp05Ition at the end of the year ended30 September 2022
The financial position of the ¢harity at 30 September 2022 and Comparatives for the prior period. as MO￿ fully
d81ai18d in the accounts, can be summaris8d as follows:_
2022
2021
Net lexpenditureyincome
1285.4431
304.318
Unrestricted Revenue Fund5 available for the
general purposes of the charity
Total UnrestrlGted Fund$
2.274.309
2.559.250
2,274,309
2,559,250
Reslricled Revenue Funds
Total Restricted Funds
59.854
59,854
60.356
60,356
Endowm8nt R8venu8 Funds
Total Endowment funds
55,293
55,293
55,293
55,293
Total Funds
2,389,456
2,674,899
Financial review of theposition at the reporting dat4 30 September 2022.
The Charity made an overall deficit of Q85,443, CoMpa￿d to last year's surplu8 of £304,316. (Y this
unr8Stricted funds made a deficit of £284,941, 8ft8r Sccounling for £329,748 unr8ali5ed losses on investrnentS,
compared to a surplus of £303.696. after a¢¢ounting for £345.381 unrealised gains on investments. last year.
Restricled funds made a defiut of £502 compared Io 8 surplus of £620 last ye8r.
Poli¢i•s on r•s•rv•s.
The Trustees aim to hou sufficient reserves to meet its aims.

The Felnmann Tru$t
Company Registration Number- 03031808
Trustees. Annual Report for the year ended 30 September 2022
Availability andadequacy of assets of each of the funds
The board of trustees is satisfied that the ¢harity's assets in ea¢h fund are available and adequate to fulfil its
obligation5 in respect of each fund.
Detalls of The Independent Examlner
Eri¢ Langer BS¢ FCA
Chartered Accountant
8-10 Gatley Road
Cheadle
Cheshire
SK81PY
Statement of Trustees Responsibilities
The chariws trustees are responsible for the preparation of the accounts in accord2nce wth the temis of the
Companies Act 2006, the charities Act 2011 and the Ch8rilies IAccounts and Reports) Regulations 2008.
Notswithstsnding the explicit requirement in the extant ststulory r￿UlatiOnS.1he Charities {A￿OUnts and
Reports) Regulations 2008, to prepare the financial ststement5 in accordance wth the SORP 2D05, in view of
the fa¢1 that the SORP 2005 has been wilhdra¥vn. the Trustees determined lo Interp￿t this ￿SponSIbl111Y as
requiring them to follow current best practi￿ and pr8pare the accounts sccording to th8 FRS 102 SORP
(Statement ol Recommended Practice lor Accounting and Reporting by Charities) 2015.las amended by the
Bulletin issued in October 2018 and applicab18 to all accounting periods b8ginning on 8ft8r 1st January
20191, (The SORPI.
In particular, the Companies Act 2006 and charity law require the Board ol Trustees lo prepare financial
stst8m8nts for each fin8nci81 y88r which give a true and fair view of th& state of affairs of the charity as at th8
end of the financial year and of the suiplus or deficit of the charity. In p￿ParIng those financial statements the
Board is required to:.
- to pr8par8 th8 8ccounts in accordance with Unit8d Kingdom Gen8rally Acc8Pted
Accounting Practice Iunited Kingdom Accounting Standards and applicable lawl.
sele¢t suitable a¢¢ounting policies and apply them ¢onsistently'.
make judgements and estimates that are reasonable and prudent..
prepare the financial statements on the going concem basis unless it is inappropriate
to presume that the charity wll continue in business.,
stat8 whether 8pplitAb18 accounting standards and statements of
re¢ommended practice have been followed, subject to any material
departures disclosed and explained in the financial statements..
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true
and f8ir view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Felnmann Tru$t
Company Registration Number- 03031808
Trustees. Annual Report for the year ended 30 September 2022
The Trustees are also responsible for tnaintaining adequate acwunting rewrds which disclose with reasonable
accuracy at any time the financial position of the charity 8nd which are sufficient lo sh¢)w and explain the
charit￿8 transactions and enable them to 8nsur8 that the financial statements comply wth the Companies Act
2006 and wmply with ￿gUlatIOnS made under Charities Act. They a￿ also responsible for safeguarding
the 8SS8ts of the charity and h8nc8 for taking reasonab18 St8ps for th8 prevention 8nd detection of fraud 8nd
other irregularities.
The Trustees are also responsible for the contents of the Trustees, rew)rt. and the statutory responsibility of
th8 Ind8P8ndent Examiner in relation to th8 Trust888' report is limited to eX8mining the report 8nd ensuring that
on the face of the rewrt. there are no tnaterial incon515tencies with the figures disclosed in the financial
statements.
Method of preparation of accounts- Small company provisions
The financial statements a￿ sel out on ￿ge$ 7 10 23.
The financial statements have been prepared implementing the FRS 102 SORP Islatement of Recommended
Practice for Accounting and Reporting by Charities) 2015, las amended by the 8ulletin issued in October 2018
and applicable lo all accounting pericd8 b￿innirng on or after 1st January 20191. IThe SORPI, and in
accordance with the Financial Reporting Standard 102, lefteclive 1st January 20161
Th8S8 financial stal8m8nts hav8 be8n prepar8d in accordanc8 Wlth the provision8 in Part 15 of the Companies
Acl 2006. applicable to companies 5ubj8et to the 5rn811 comp8ni88 r8gim8.
2610612023
This report was approved by the board of tIU5tees on
Alan Hyarns
Director and Trustee

Th8 Feinmann Trust
Independent examiner's report to the tru5te8s of The Feinmann Trust I'the Company'l
I report lo the charity trustees on my examination of the accounts of the Company for the y8ar
ended 30 September 2022.
Responslbllltles and basls of report
As the ¢h8rily's trustees of the Company land also Its ￿1￿ctorS for the purposes of company lawl
you ar8 responsible for th8 pr8paration of the 8ccounis in accordanc8 Wlth th8 requir8rnents of the
Companies Act 20061.the 2006 Act'i.
Having satisfied rnyse￿ that the accounts of the Company are not required to be audited under
Part 16 of the 2006 A¢t and are eligible for Independent examin8lion. I rewrt in respe¢l of my
8xarnination of your charity's accounts 88 carried out under section 145 of the Charities Act 2011
I'the 2011 Act'l. In carrying out my examination I have followed the Dire¢llons given by the Charity
Commission under s8Ction 145151 Ibl of th8 2011 Act.
Independent Examiner's Statement- matter of concem identified
I h8ve completed my examination. I have identified matters of concem that give me reasonable t2USÈ to believe that
the zccounls prepared for the Cotnpany are not fvlly cornpliant with the accounting requirernents of section 396 of the
2006 Act and have not been prepared fully in accord8nce with the method8 and prinCip￿S of the Statement of
Recofflmended Practice for accounting and reporting by charities. The freehold interest has been included at
valuation plus Cost of subsequent ￿deVelOpment. as disclosed In notes to the ac¢ounts. The valuation should have
b88n based at the tim8 of construction and di5coun18d over th8 te￿ of the leas8, and not on the basis shown in notes
to the a¢¢ounts.
I confirm that no other matters have come to my attention in connection with the examination
giving me reaSona￿e c2use to believe..
1. a¢counting re¢or¢s were not kept in respect of the Company as ￿qUI￿d by section 386 of
the 2006 Act., or
2. the accounts do mt accord with those r8cords,' or
3. the a¢¢ounts 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 wth the methods and princip￿$ of the
Statement of Recommended Practice for ae¢ounting and reportsng by charities lapplicable
to charities preparing their accounts in accordance wth the Financial Rewrting Standard
appli¢at>le in the UK and Republic ol Ireland IFRS 10211.
I h8ve no concerns and have come across no other matters in connection to the examin8tion to which attention
should be drawn in this report in order lo enable a proper understanding of the accounts to be [￿Ched.
Eric Langer Bsc FCA
Chartered A¢¢ountant
8-10 Gauey Road
Cheadle
Cheshir8
SK8 1PY
This r8POrt was signed on .
27 Juno 2023

The Felnmann Trust- Statement of Flnanclal A¢tlvltles for the year ended 30 September 2022
Statement of Financial Activities {in¢luding the Income and Expenditu￿ A¢¢ount for the year ended 30
September 2022. 8s requlred by the Comp8nles Act 2006)
SORP
Ref
Current year Current year Current year
Current year
Unre5trict8d
Restricted
Endowm8nt Total Funds
Fund5
Funds
Funds
Prior Year
Total
Funds
2022
2022
2022
2022
2021
Income & Endowments from:
Donations & Legacies
Charitable actimties
Other trading activities
Investments
A1
51.606
355
51,961
7.435
49,043
1,790
41.052
1,530
1,530
Y.743
A4
54,743
Total ineorne
106,349
1,885
108,234
99,320
Expenditure on=
Raising funds
Charitable actimties
B1
B2
13,354
110.785
982
1,405
14.336
112,190
13,301
139,970
Total expenditure
124,139
2,387
126.526
153,271
Net gains on investments
B4
1267.1511
1267.1511
358.267
Net lèxpenditurellineome ftsr the year
1284,9411
15021
1285,4431
304,316
Net income after transfers
A-B-C
1284,9411
15021
1285.4431
304,316
Net movement in funds
1284,9411
15021
1285.4431
304,316
Re¢on¢lllatlon of funds:.
Total funds brouglrt forward
2,559,250
60,356
55,293
2.674.899
2,370,583
Total funds carrfed forward
2,274,309
$9,854
55,293
2,389.456
2,674,899
The'SORP Ref Indicated above is the ¢lassifi¢alion of Inwme sel out in the formal SORP documents. As ￿QuIred by
paragraph 4.60 of the SORP, the brought forward 8nd c8rried forward funds above have been agreed to the Balance
Sheet.
A Statement of Total Recognised Gains and Losses Is Included as a primary statement in these accounts.
I￿1 activities derive frotn continuing operation5
The notas attached on pages 12 to 23 form an integral part of thes8 accounts.

The Felnmann Trust- Statement of Flnanclal A¢tlvltles for the year ended 30 September 2022
The Felnmann Trust. Analysls of prlor year totsl funds. as requlred by paragraph 4.2 of the SORP
SORP
Ref
Prlor Year
Unrestricted
Fund5
2021
Prlor Year
Restricted
Fund5
2021
Prlor Year
Prlor Year
Endowment Total Fund$
Funds
2021
2021
Income & Endowments from:
Donations & Legacies
Charitable a¢tivities
Other trading actimties
Investment5
A1
6,934
49.043
501
7,435
49,043
1.790
41,052
1,790
A4
41,052
Total income
97,029
2,291
99,320
Expendlture on:
Raising funds
Ch8ritabl8 actiwt188
B1
12.762
138,838
539
1,132
13,301
139.970
B2
Totsl expendlture
151,600
1,671
153,271
Net gains on investments
B4
358,267
358,267
Net Income for the year
303.696
620
304,316
Transf8r5 b8tween funds
Net income after transfers
303,696
620
304,316
Net movement in funds
303,696
620
304.316
Reconclllatlon of funds:.
Totsl fvnds brought fotward
2.255.554
59.736
55.293
2,370,583
Total funds carried forward
2,559,250
60,356
55,293
2,674,899
All activities derive from continuing operations
A St8tem8nt of Total Recconised Gains and Losses is included in these accounts as a separa18 primary st8tement
The notes attached on page8 12 to 23 form an integral part of these accounts.

The Felnmann Trust- Statement of Flnanclal A¢tlvltle$ for the year ended 30 September 2022
The Feinmann Trust
statement of Total Recogni5ed Gain5 and Losse5 forthe year ended 30 September 2022
1$
2022
2021
Surpluslldeficitl for the year
Net excess of Income over expendfture from operations befo￿ tax
118,2921
153,9511
In¢ome from operatlons before tax In the Statsment of Flnan¢lalA¢tlvltes
118,2921
153,9511
Realised gains on the disposzl of inve5trnents
82.597
12,886
Surplus/(deficitJ as shown in the Income and Expenditure account
44.305
141,0651
Add/(dedu¢tJ non Income and expendlture Items...
Unreali58d IIOss8sygains on investments
1329,7481
345,381
Net Movement In funds before taxatlon
1285.4431
304.316
Taxation arising in the year
Funds generated in the year as shown on Statement of Financial Activities
285.443
304,316
The Feinmann Trust. Resources applied in the year ended 30 September 2022 towards fixed assets for Charity
U5e=.
2022
2021
Funds gen8rated in th8 y88r as detailed in the SOFA
Net resources avallable to fund charltable 8Ctlvltles
285,443
285.443
304,316
304,316
Movements In revenue and capltal funds for the year ended 30 September 2022
Revenue accumulated fund5
Unrestricted Restricted
Funds
Funds
2022
2022
Endowment
Funds
2022
Total
Funds
2022
Last year
Total Funds
2021
Accumulat8d funds brought forward
Recogni5ed gains and Ioss8s b8fore
transfers
2,559,250
60,356
55,293
2,674.899
2.370,583
284.9411
2,274,309
15021
59,854
28S,443
2,389,456
304,316
2,674,899
55,293
Closing revenuo funds
2,274,309
59,854
55,293
2,389,456
2,674,899
Summary of funds
Unrestricted Restricted
and
Funds
Designated funds
2022
Endowment
Funds
Total
Funds
Last Year
Totsl Funds
2022
2022
2022
2021
Revenue accumulated funds
2,274,309
59,854
55,293
2.389.456
2.674.899
The notes attached on pages 12 to 23 form an integral part of these account5.

The Felnmann Trust- Statement of Flnanclal A¢tlvltles for the year ended 30 September 2022
The Feinmann Trust
Income and Expendlture Account for the year ended 30 September 2022 as requored by Ihe Companles Act 2006
2022
2021
Incom&
Income from operations
Gains on the disposal of investments
53,491
62,597
58,268
12,886
I￿estment income
Income from investments. other than interest receivable
Interest rec8ivabl8
54.739
41.050
Gross In¢ome In the year before ex¢eptlonal Items
170,831
112,206
Gr055 incorne in the year including exceptional item5
170,831
112,206
Expendfft￿re
Charitab18 expenditure, excluding depr8eiation and amortisation
Fundraising costs
Gov8rnanc8 C08ts
109,850
14,336
2,340
13T.690
13.301
2,280
Total gxpenditure in th9 year
126,526
153,271
Extraordinary items
Net income before tsx in the financial year
44,305
141,0651
Tax on surplus on ordinary a¢tivities
Net income after tax in the financial year
44,305
141,0651
Retained surplus for the financial year
41,065
All activities deriv8 from continuing op8rations
Ir? accordance with the promsions of the Companies Act 2006, the headings and subheadings used in the Incorne and
Expenditure account have been ad8Pted to reflect the special nature of the charity's activities.
The nole$ atta¢hed on pages 12 10 23 form an In¢egral part of these arxounts.
10

The Feinmann Trust- Balance Shed as at 30 September 2022
SORP
Note Ref
2022
2021
Fixed assets
Tangibl8 ass818
Investments held as fix8d assets
329,559
2,022.861
329,559
2,298.627
Current assets
Debtor5
Cash al b8nk and in hand
10 82
B4
4,564
81,635
6,119
89,277
Total current assets
86.199
95.396
Creditors.. amounts falling due within
one year
11 C1
49,163
48,683
Ne¢ ¢urrenl a$$et$
37,036
46,713
The total net assets of the charity
2.389.456
2.674.899
The total net assets of thè charity are funded by the funds of the Charity, as folltsws.'-
Endowment funds
Endowment Revenue Funds
15 01
55,293
55,293
Restricted funds
R8Strict8d R8v8nu8 Funds
15 D2
59.854
60.356
Unr05tricted Funds
Unrestricted Revenue Funds
15 D3
2,214,992
59.317
2,170,185
389.065
Unrestricted Revaluation Reserve
15 D4
2.274.309
2.559.250
Total charlty funds
2,389,456
2,674,899
Th8'SORP Ref indicated above is the classification of Balance Sh8et items as set out in th8 formal SORP
docurnents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above
have been ag￿e￿ to the SOFA..
The directors are satisfied that the company is entitled to exemption from the requirernent to obtain an audit under
section 477 of the Companies Act 2006.
The members have not required the company to obt8in an audit in accordance with section 476 of the Act.
Th& directors acknowledge their responsibilities for complying with the requirements of th& Companies Act 2006
with respect to accounting records and the preparation of accounts.
The charity Is subjerl to IndepEndent Examination under Charity leglsl8tion. and the oport of the Independent
Ex8min8r is on page 6.
The financi81 statements hav8 b8en prepared in accordance with the provisions in Part 15 of th8 Companies Act
2006. applicable to companie5 subject to the small cornpanies regime.
an Hyams
Trustee
Approved by the LK)ard ol trustees on
2610612023
The note$ atta¢hed on pages 12 10 23 fomi an Integral part of these a¢¢ounts.

The F8lnm8nn Trust
Notss to the Accounts for the year ended 30 September 2022
1 A¢¢ountlng poll¢le$
Pollcles rel8dng to the pmdu¢tlon of the accounts.
B8sl$ of preparatlon and attountlng conventlon
Thè accounts havè been prepared on the atLruals basis. underth& historical cost convention, and in accordancè Nth th&
Financial Reporting Standard 102, leffeclive 1st January 20161 and 'FRS 102 SORP Islal8m8nt of Recommended Practice
for Accounting and Reporting by Charitie812015, las 8mended by the Bulletin issued in October 2018 and applicable to all
accounting periods beginning on or after 1st January 20191. (The SORPI. published by the Charity Cornmission in England
& Wales ICCEWI. efFective January 2016, and in aG4x>rdan¢e with 311 applicable law in thè chariws jurisdiction of
registration, except that the charity h88 prepared tht fin8nci818lat8ments in accordance with tht FRS 102 8ORP
Iststemenl of Recomrllended Practice for Accounting and Reporting by Charities) 2015, las amended by the Bulletin
issued in October 2018 and applicable to all accounting periods b￿l￿nIng on or after 1st J3nU3ry 20191. (The SORPI. in
pfftfer&nte Io the previous SORP, the SORP 2005, which has been withdrawn, notwilh8ianding the fact that the @x￿nt
8tstutory regulations, the Charities IAccounts and Reports) Regulations 2008 refer explicitly lo the SORP 2005. This has
been done to accord %4ryth current best practice.
The charity conslilul8s a public b8n8fit entity as d8fin8d by FRS102.
The charily is an unincorporated trust registered in England. The principal address of the charily 15 Belong Morris
Feinmann, 178 Palatine Road, Didsbury. Mand)ester, M20 2YW.
Going Concem
The Trust888 ar8 sati8fi8d that, at th8 lime of approving the financial statem8nls, il is appropriate to adopt the going
con￿￿ basis in prep8ring the finanryal statements.
Policies relating to categories of incorne and Incon￿ recognition.
Nature of income
All in¢oming resourtes a￿ in¢luded in the statement of finan¢ial a¢tivilies when the ¢harily is enlilled lo the incomè and the
amount can be quantified wth r8ason8bl8 aceuracy. The follomng 8P8cific policies are applied to p8rticu18r categories of
income..
Voluntary income is received by way of grants, donation8 and gifts and is Included In ftjll in the statement of fin8ncial
activities when receiv8ble. Grants %there entitlement is not conditional on the delivery of a specific performance by the
charity. are recognised when the charity becornes unconditionally entitled to the grant.
Grants, including grants for the purchas8 Df fixed as88ts, ar8 r8cogni88d in full in the 8tstement of financial activiti88 in th8
year in which they are receivable.
Income from investment8 is included in the year in which it is receivable.
Legaoes are induded when the charity is advised by the personal repre5entatwe of an estate that payment Nll be made or
property transferr&d and the amount involved can be quantified.
Incorne from flat 58le5 is included in the year il is receivsble.
12

The F8lnm8nn Trust
Notes to the Accounts for the year ended 30 September 2022
PoliGie5 relating to expendyture on goods 4nd 5erviGe5 provided to the Gharity.
ReGognition of liabililie5 and expendilure
Exp8nditur8 18 recognised on an accrual basis a8 8 li8bilily is incurr8d. Exp8nditur8 includ8s any VAT vthith cannot b8 fully
recovered. and is rewrted as part of the expenditure to %%thich it relate5.
C08t8 of generating fund8 comprise the costs assoc18t8d with allracting voluntary Income and the costs of trading for
fundraising purp0888.
Ch3ritablÈ Èxpenditure tomprisÈs those costs incurred by thè Charity in thÈ delivery of its activities and sÈrvicÈs for its
benefiaaries. It includes both costs that can bt albeA18d directly to such activit188 and Ihose costs of an indirect nature
necessaryto support them.
Governance costs are tho8& Incurred in ￿nneCtIOn ￿th admini8lration of the charity and compliance with constitutional and
8tstutory requirements.
Policies r81ating to assets, liabilities andprovisions and othermatters.
Tanglble flxedos$ets
Tangible fixed assets are measured al their original c05t value. or subsequent revaluation. Cost value indudes all costs
expendÈd in brlnglng the asset into its intended working tondition.
Depreaation has been provided 8t the following rates in order to wrlte off the assets to Ihelr antltipated resldual value ovèr
their estimated useful lives.
Freehold premlses
O Stralght Ilne
No depreGialion is provided on freehold property because it is the PQGtiGe to tnaint3in the property in 3 continual stste of
sound repair. Accordingly, the lilt is so long 8nd the residual value $0 high that th& Trustees ￿nSIder that dep￿CiatIon
calculated in accordance wth 8ccepted accounting stsndards NVOu￿ be immaterial.
Debtors
Debtors are tnea5ured al their recoverable amount5 al the balan￿ sheet dale.
Creditors and provisions
Creditors are tllea5ured al their recoverable amount5 al the balance sheet dale.
Flnancial instruments including cash and bank balances
The Charity only has basic financial instruments. These are initially recognised at transaction value and subsequently
measured 8t their setuemenl value.
Cash held by the charty is included 8t the amount 8clually held and counted at the year end. Bank balances, whether in
credit or overdrawn. arÈ sh<)wn at the amounts propÈrfy retDncilÈd to the bank stalÈmÈnts.
Fund Accounting
Unrestricted funds are avsi18ble for use at the discretion of the trustees in furtherance of the general objectives of the charity
Restricted funds are subjected to restrictions on their expenditure irnposed by the donor or through the terms of an appeal
or as implied by law.
Endowment funds are funds donated to the charity, bvh&re the funds shall be invested and the charity shall enjoy the b&nefit
of th8 incom8 from the capital fund, bul wh8r8 r8slriclions are plac8d on th8 US8 of the capital.
13

The F8lnm8nn Trust
Notes to the Accounts for the year ended 30 September 2022
2 Liability to taxation
The Trust88s consider that th8 charity 8alisfi88 the l&sls set out in Paragraph 1 Sch8dul& 6 of the Finance Act 2010 for UK
corporation tsx purposes. Accordingly. the Charity is potentially exempt from tsxalion in respect of income or capitsl gains
re￿iVed within categories covered by chapter 3 part 11 of the CorpDration Tax Act 2010 or Section 256 of the Taxation of
Chargeable Gains Act 1992, to the exl&nt that such incomè or gains arè applied exclusivèly on the speufic charitable
objects of the charity and for no other purpose. V81ue Added T8x is not recoverable by the chsrity, 8nd is therefore
included in the relevant costs in the Statetnent of Financial Activities.
3 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and Iiabililies, the
assets represented by the accumulated fund shall be transferred to sorne other charitable body or bodies having similar
objects to the charily.
4 Significance of financial in5trumonts to the charity's position
There are no significant implicatv)ns of Such matter5.
S Investment gain5
Current year Current year Current year Current year
Unrestrlcted Restrlcted Endowment Total Fund8
Funds
Funds
Funds
2022
2022
2022
Prior Year
Total Funds
2022
2021
Reallsed galns/(lossesJ
List8d inv8Stm8nts
62.597
62.597
12,886
Total r88llsed galnslllo888sI
62.597
62.597
12,886
Unrealised gains/(lossesJ and writing down of carrying values
Listed investments- Unrealised
1329.7481
1329.7481
345,381
Total unrgali58d gainslllossesl etc
1329,748
329,748
345,381
Total realised and unrealised gains
267.151
267.151
356.267
6 Stsff costs and 8molument5
Salary costs
2022
2021
Gross Salari88 8xcluding trustees and k8y management p8rsonnel
Employerfs operating costs of defined contribution pension %hemes
10,000
113
10,000
113
Total salaries, wagos and related costs
10,113
10,113
Nurnbers of full tinw employees orfull time 8quivalents
2022
2021
The average nutnber of total staff etnployed in the year was
The averag& number of full time staff employed in the year was
The esdm8ted equlvalent numberof fvll tlme st8ff deployed In dlllerent 8Ctlvllles In the year was...
Engaged on charitable activities
The estlmetsd lull tlme equlvalent numbw of all steff employed as above
Neither the trustees nor any persons connected wlh Ihetn have received any remuneration or expenses from the tharily or
any r&lal&d entity, either in th& current or prior year
No employÈÈs rÈcÈivÈd Èmolument8 lexdudlng pension costs) in ÈxcÈ88 of£60.000 per annum.
14

The F8lnm8nn Trust
Notes to the Accounts for the year ended 30 September 2022
7 D8flned contrlbutlon ponslon 8ch8me8
The ¢harily operate$ a defined ¢onlribution pension s¢heme, the ¢osls of whi¢h are shown above.
Any liabilil@s and a888t8 a880cialed with th8 scheme are 8hown under d8btors and creditors.
8 Tangible fixÈd assets
Land and
Bulldlngs
Total
Cost
Al 1 Odober 2021
329,559
329,559
At 30 September 2022
329,559
329,559
Depr8ciation
At 30 Septsmber 2022
Net book value
At 30 September 2022
329,559
329,559
At 30 SepteTnber 2021
329,559
329,559
The asset is the tre&hold interest of the Trust In Barweld House a8 at 1997, vA)en th& devebpment was complel&d, plu8 th8
C08t of renovating the ground floor 8partmenls previously occupied by Morris Feinmann Homes Trust.
The freehold interest was valued al £132.500 by Stuart F Beesley, FRICS. on behalf of Beesley Silas & Co Limited on 1
Augu812007. The valuation 1$ 15°/o of the total value of the apartments sold In September 1997 di8counl8d over twelve
years. 15Vo IS th8 Trust'8 shar8 of the sale price of each 8partm8nl. Twelve y8ars Wds chosen using an 8ver8ge age of the
residents of seventy and s lrfe eypectsncy of tWe￿e years in accordance with insurance lrfe tsbles.
In year 8nd8d 30 S8Ptember 2009 of £26,281 was sp8nl on th8 r8noVal￿n, and in year 8nd8d 30 Stptember 2010 and
additional £170,778 was spent. including £170,000 ￿ld to Morris Feinmann Homes Trust in respect of the lease surrender.
Investments held a5 fixed a55ets
Llsted
investments
Total
Carrying value$ of inve$tment$
Al 1 Odober 2021
Additions
R8V8Iu81ion at 30 S8pt8mber 2022
Disposals
2,298.627
103,982
1329,7481
150.0001
2.298.627
103,982
1329,7481
150,0001
At 30 September 2022
2,022,861
2,022.861
Analysis between fair value and historical cost
Inv881m8nts as above held al fair valu8
2,022,881
2.022,861
Total at 30 S6Pt8mb8r 2022
2,022,861
2,022,861
15

The F8lnm8nn Trust
Notes to the Accounts for the year ended 30 September 2022
10 Debtors
2022
2021
Prepaymen15 and accrued income
Other debtors
4,555
6.110
4.564
6,119
11 Credltors.. amounts falllng due wlthln one year
2022
2021
Trade cr8ditor8
Accrua18
PAYE, NIC VAT and other taxes
Other creditor5
8.955
29.810
376
10.022
8.293
29,992
376
10,022
49,163
48,683
12 InGorne and Expenditure aGGount 5umrnary
2022
2021
At 1 Ortober 2021
Surpluslllossl after lax for the year
2,329,518
44,305
2.370.583
141.0651
At 30 September 2022
2.373.823
2,329,518
13 No ￿lated party tran$actlon$
There were no transactions wth related parties in the year.
14 Partlculars of how partlcular funds are represented by assets anil Ilab116tles
At 30 Saptsmber 2022
Unrestrictod Designatsd Endowment
funds
funds
funds
Restrictad
fund5
Total
Fund5
Tangible Fixed Assets
Fixed asset inveslrFEnts
Current Assets
Curonl Liabilitles
329,559
2,022,861
128,9481
149,1631
329,559
2,022,861
86,199
149,1631
55.293
59,854
2.274.309
55,293
59.854
2,339,456
At 1 October 2021
Unrestrlcted Deslgnated Endowment
fund8
fund8
funds
Restrlcted
funds
Total
Funds
Tangible Fixed Assets
Fixed asset investments
Current Assets
329,559
2,298,627
120,2531
148,6831
329,559
2,298,627
95,396
14B,6831
55.293
60,356
2.559.250
55,293
60.356
2,674,899
16

The F8lnm8nn Trust
Notes to the Accounts for the year ended 30 September 2022
15 Chango in total funds ovor tho year as shown in Note 14, analy88d by individual funds
Funds
brought
forward from
2021
Movement
fund5 in
Transfers
b8twe8n
funds In
2022
Funds
carried
forward to
2023
2022
See Note 16
un￿Stri¢lerfOn￿ de$ignated fund$.'.
Unrestricted Revenue Fund8
Unrestricted Revaluation Reserve
2,170,185
389,065
44,807
1329,7481
2,214,992
59,317
Total unre8trlcted and deslgnated funds
2,559,250
284,941
2,274,309
Restricted funds...
Sydney Solomon Levy and El￿￿ Levy Nursing Wing
Residents WeKare Fund
Garden Fund
220
16.665
43.471
220
16,163
43,471
15021
Total restricted funds
60,356
1502
59,854
Endowment funds...
Sydney Sobmon Levy and El￿n Levy Nursing Wing
55,293
55,293
Total endowment funds
55,293
$5,293
Totsl charity funds
2,674,899
285,443
2,389,456
16 Anatysis of movements in funds overthe year as shown in Note 15
Other
Gain5 &
Ltssse$
2022
InGome
Expenditure
Movernent
in funds
2022
2022
2022
Unresrfcted8nd deslgnated funds...
Unrestricted R8V8nue Fund8
Unrestricted Revaluation Reserve
106,349
1124,1391
62,597
1329.7481
44,807
1329,7481
Restricted funds...
Sydney Solomon Levy and El￿n Levy Nursing Wing
Residents Weware Fund
1,885
12,3871
15021
Endowment funds...
Sydney &>k)mon Levy and El￿n Levy Nursing Wing
108,234
126,5261
267.151
285,443
17

The F8lnm8nn Trust
Notes to the Accounts for the year ended 30 September 2022
17 Thè purptssÈ$ for whl¢h thÈ fund$ a$ detsllÈd In note 15 are held by the ¢harfly are:.
Unrestrictsdand designatsd funds...
Unrestricted Revenue Funds
These funds held for the Tneeting the objeGlives of the Gharity. and to
provide r888rw88 for future aclivit18s, and , subject lo charity ￿l81allon, are
free from all reslriclions on their use.
Uncryslalised gains and knsses on investments
Unrestricted Revaluatlon Reserve
Restrict8d funds...
Sydney Solomon Levy and EIK8n L8vy
Nursing Wing
Thls represents Income from th? endownent fund vA)lth was avallable for
maintenance work in the nursing wing.
Fund tg be applied in enhan¢ing the so¢ial welfare and wellbeing of the
r&8id8nl8.
Fund to be applied in the creation of a new secure sensory garden.
R88id8nt8 Welfare Fun(J
Garden Fund
Endowment funds...
Sydney &>lotnon Levy and Elkn Levy
Nursing Wing
Thi5 represents endoNvtnent of capitsl provided for tnaintenence work in
the nursing vring.
18 Ultimats controlling party
The tharily is under the tontrol of ils legal memtkrs.
Every member of the charity is obliged to ¢onlribute su¢h amount as may be reouiod not ex¢eeding £1 to the assets of the
company in the 8vent of Its b&lng wound up whll& h& or she is a memb&r, or within ont year after h* or she ceases to be a
member.
18

Th• Fèinmann Trust
Detailed analysis of income and expenditure for the year ended 30 September 2022 as required by the SORP
This analysis is ¢lasssified by conventional nominal descriptions and not by activity.
19 Donation$ and Lega¢ies
Current year Current year Current year Current year Prlor Year
Unrestrlcted Restrlcted Endowment
Total
Total
Fund5
Funds
Funds
Funds
Funds
2022
2022
2022
2022
2021
Donatlon$ and glfts from Inillvlduals
Small donations individually less than
£1000
Don8tions individually more than £1000
2,837
355
3.192
434
Total donations and gffts from
individuals
2,837
355
3,192
434
AII 2021 donatlons and glfts from Indlvlduals Income wa$ unreslrl¢te(I
Legacies receivable
Legacies indimdually more than £1000
46,444
46.444
4,500
Total lega¢le$ re¢elvable
46,444
46.444
4.500
AII 2021 legacies income was unrestricted
Revenue grants and donations from non public bodies
Small grants indiwdually les5 than £1000
Grants individually more than £1000
2,325
2,325
501
2,000
Total private sector revenue grants
2,325
2,325
2,501
Restricted revenue grants and donations trom non publi¢ bodies income in 2021 totalled £501
Total Donatlons and Legacles
A1
51,606
355
51.961
7.435
20 Income from charltable a¢tlvltles. Tradlng ActlvStles
Current year Current year Current year Current year
Unrestricted Restricted Endowment
Total
Fund5
Fund5
Funds
Funds
2022
2022
2022
2022
Prlor Year
Totsl
Funds
2021
Primary purpose and ancillary trading
Share of sale pra￿edS of flats
49,043
Total Primary purpose and ancillary
trading
49,043
AII 2021 primary purpose and ancillary trading income was unrestricted
19

Th• Fèinmann Trust
Detailed analysis of income and expenditure for the year ended 30 September 2022 as required by the SORP
21 Total Income from eharitable aetivities
Current year Current year Current year Current year Prior Year
Unrestrlcted Restrlcted Endowment
Total
Total
Fund5
Funds
Funds
Fund$
Fund$
2022
2022
2022
2022
2021
49,043
Total Income from charitable trading
Total from ¢harltable a¢tlvllle$
49,043
22 Income from other. non charitsble, trading activities
Current year cu￿ent year Current year Current year
Unrestricted Restricted Endowment
Total
Funds
Funds
Funds
Funds
2022
2022
2022
2022
Prior Ye8r
Total
Funds
2021
100 Club
Coffe8 Morning
Kiddush Sponsorship
1,430
1,600
190
100
11JO
Total from other activities
1.530
1.790
AII 2021 income from other, non charitsble, trading activities was restricted
23 Inv8Stment income
Current year Current year Current year Current year
Unre$trlcted Re$trlGted Endowment
Total
Funds
Funds
Funds
Funds
2022
2022
2022
2022
Prior Year
Total
Funds
2021
Bank Interest Receivable
Brwks Macdonald Diwdend Income
54.739
54,739
41,050
Total Investment Income
54,743
54,743
41,052
AII 2021 investment income was unrestricted
24 Expèndlture on charltsble actl¥ltles- Dlrect Spendlng
Current year Current year Current year Current year
Unr85trict8d Restricted Endowment
Total
Fund5
Fund5
Funds
Funds
2022
2022
2022
2022
Prlor Year
Total
Funds
2021
Gross wages and 5alaries- charitsble
10.000
10,000
10.000
Employers. Nl- Charitable activities
Defined contribution pension costs
charitable activities
113
113
113
Total direct spending
B2a
10,113
10.113
10.113
AII 2021 8xpenditur8 on charitable activitie5- direct 5P8nding was unrostricted
20

Th• Fèinmann Trust
Detailed analysis of income and expenditure for the year ended 30 September 2022 as required by the SORP
25 Expenditure on charitable activities
Current year Current year Current year Current year Prior Year
Unrestrlcted Restrlcted Endowment
Total
Total
Fund5
Funds
Funds
Fund$
Fund$
2022
2022
2022
2022
2021
Reallocated from support costs
4,371
4,371
3.595
Total charltable actlvltles costs B2b
4,371
4,371
3,595
AII 2021 expendlture on charltable actlvltles was unre$trl¢ted
26 Expenditure on charitable activitl8s- Grant funding of activit18S
Current year Current year Current year Current year
Unre51ricted Restricted Endowrnent
Total
Funds
Funds
Funds
Funds
2022
2022
2022
2022
Prior Year
Total
Funds
2021
Grants m8de to individuals
Grants m8d8 to organi8ations
89,337
4,624
89.337
6,029
98,226
25,756
1.405
Total grantrnaking costs
B2c
93,961
1,405
95,366
123,982
Breakdown of Grants made to organisations
Current year GU￿￿t year Current year Current year Prlor Year
Unrèstricted Restricted Endowment
Total
Total
Funds
Funds
Funds
Funds
Funds
2022
2022
2022
2022
2021
Belong Morris Feinmann
Barfield House Management Lirnited
1.405
1.405
1.132
4,624
4,624
4,624
The FED
20,000
4.624
1.405
6,029
25.756
AII 2021 grants to Belong Morrls Felnmann were restrlcted
21

Th• Fèinmann Trust
Detailed analysis of income and expenditure for the year ended 30 September 2022 as required by the SORP
27 Support eosts for ¢haritablÈ activities
Current year Current year Current year Current year Prior Year
Unrestrlcted Restrlcted Endowment
Total
Total
Funds
Funds
Funds
Funds
Funds
2022
2022
2022
2022
2021
Pren7i50s Expenses
Ground Rent
Administrative overheads
Telephone
OFFice expenses
341
Insurance
688
Sundry expenses
12631
Siddurim Books
1.590
Kiddushim
259
Annual retum
13
Trustees liability insurance
942
Profes$lonal fees pald to advlsors other ¢han the audltor or examlner
Accountancy fees other than examination
or audit fees
Legal fees
Financial costs
Bank Charges
33
43
338
692
148
341
12631
259
13
942
13
943
440
434
660
327
44
371
340
Support costs before reallocation
4.371
4.415
3.644
L85S SUPPOrt costs reallocated to specific activities
To charitable activities costs
To cosis of rsising funds
14,3711
14.3711
1441
13,5951
1491
1441
28 Othgr Expgnditure . Govemance c05t5
Current year Cu￿nt year Current year Current year Prfjor Year
Unrestrl¢¢ed Restrlcted Endowmenl
Total
Total
Funds
Funds
Funds
Funds
Funds
2022
2022
2022
2022
2021
Independent Examinerfs fees
2,340
2,280
Total Goveman¢e costs
2,340
2,340
2,280
AII 2021 other expenditu￿. governan¢e ¢osts was unreslricled
29 Total Charltable expendlture
Current year Current year Current year Current year
Unr85trict8d R85trict8d Endowment
Total
Fund5
Funds
Funds
Funds
2022
2022
2022
2022
Prlor Year
Total
Funds
2021
Total dir8Ct SP8nding
Total charitable activities costs
Total granlm8king costs
Total Governan￿ costs
B2a
B2b
B2c
B28
10,113
4,371
93,961
2,340
10.113
4.371
95.366
10,113
3,595
123,982
2,280
1,405
Total charitable expenditure
B2
110,785
1,405
112,190
139,970
22

Th• Fèinmann Trust
Detailed analysis of income and expenditure for the year ended 30 September 2022 as required by the SORP
30 Expenditure on raising funds and Costs of investmènt management
Current year Current year Current year Current year Prior Year
Unrestrlcted Restrlcted Endowment
Total
Total
Fund5
Funds
Funds
Fund$
Fund$
2022
2022
2022
2022
2021
100 Club
Brldge Luneh and Coffee Momlng
Just Glving fees
Investment management costs
Reallo¢aled from support costs
520
418
520
418
490
108
12.654
49
13.354
13,354
44
Totsl fundral$lng ¢o$ts
B1
13,354
982
14.336
13.301
2021 restrlcted expendlture on ralslng funds and costs of Investment management was £539
23