2021-08-31-accounts - Beis Chinuch Lebonos Limited

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							2021	2021	2020
							Unrestricted
							funds	Total funds	Total funds
						Note	6	6	E
Income and endowments
Donations and legacies						5	4,170,319	4,170,319	3,706,112
Charitable activities						6	7,975	7,975	48,635
Total income							4,178,294	4,178,294	3,754,747
Expenditure
Expenditure on raising funds:
Costs of raising	donations		and legacies			7	16,870	16,870	10,613
Expenditure on charitable		activities				8,9	3,859,499	3,859,499	3,606,620
Total expenditure							3,876,369	3,876,369	3,617,233
Net (expenditure)/income		and	net movement		in	funds	301,925	301,925	137,514
Reconciliation offunds
Total funds brought	forward as		previously	reported			809,069	809,069	671,555
Prior year adjustment							(1,074,003)	(1,074,003)
Total funds brought	forward as		restated				(264,934)	(264,934)	671,555
Total funds carried	forward						36,991	36,991	809,069

31August 202	1
				2021	2020
			Note	8
Fixed assets
Intangible assets			16	50,700
Tangible fixed assets			17	134,907	101,021
				185,607	101,021
Current assets
Debtors			18	358,235	1,245,594
Cash at bank and	in hand			6,960	11,052
				365,195	1,256,646
Creditors: amounts		falling due within one year	19	461,230	501,098
Net current liabilities				i96,035)	755,548
Total assets less	current liabilities			89,572	856,569
Creditors: amounts		falling due after more than one year	20	52,581	47,500
Net liabilities				36,991	809,069
Funds ofthe charity
Unrestricted funds				36,991	809,069
Total charity funds			24	36,991	809,069

Year ended 31August		2021
				2021	2020
					E
Cash flows from operating		activities
Net (expenditure)/income				301,925	137,514
Adjustments for:
Depreciation oftangible fixed		assets		36,741	27,492
Amortisation of intangible assets				12,675
Government grant income				(83,456)	(273,310)
Interest payable and similar	charges			9,254	62,856
Accrued (income)/expenses				(4,200)	7,800
Other operating cash flow adjustment					588,360
Changes in:
Trade and other debtors				(186,644)	(1,245,594)
Trade and other creditors				(46,983)	490,798
Cash generated from operations				39,312	(204,084)
Interest paid				(9,254)	(62,856)
Net cash from/(used in) operating activities				30,058	(266,940)
Cash flows from investing	activities
Purchase oftangible assets				(70,627)	(45,318)
Purchase of intangible assets				(63,375)
Net cash used in investing activities				(134,002)	(45,318)
Cash flows from financing		activities
Proceeds from borrowings				(2,500)	50,000
Government grant income				83,456	273,310
Payments offinance lease liabilities				18,896
Net cash from financing activities				99,852	323,310
Net (decrease)/increase in	cash and cash		equivalents	(4,092)	11,052
Cash and cash equivalents		at beginning	ofyear	11,052
Cash and cash equivalents		at end ofyear		6,960	11,052

			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds	2021	Funds	2020
			f	F		6
Donations
Donations			658,565	658,565
Child Care	Fees		2,344,229	2,344,229	2,521,679	2,521,679
Grants
Grants funding		receivable	1,084,069	615,307	911,123	911,123
Government	grant income		83,456	83,456	273,310	273,310
			4,170,319	4,170,319	3,706,112	3,706,112

					Activities
					undertaken	Support		Total funds	Total fund
					directly	costs		2021	2020
						E			E
	Charitable	activities			2,012,450	1,843,449		3,855,899	3,598,820
	Governance		costs			3,600		3,600	7,800
					2,012,450	1,847,049		3,859,499	3,606,620
10.	Analysis	of	support costs
						Analysis	of
						support costs		Total 2021	Total 2020
						E		E	E
	Staff costs					1,843,449		1,843,449	1,864,282
11.	Analysis	of	grants
								2021	2020
								E	E
	Grants to	institutions
	Grants to	institutions							228,000
	Total grants								228,000
12.	Net (expenditure)/income
	Net (expenditure)/income			is stated after	charging/(crediting):
								2021	2020
								E
	Amortisation		of intangible	assets				12,675
	Depreciation		oftangible	fixed assets				36,741	27,492
	Operating	lease rentals						23,014
13.	Auditors	remuneration
								2021	2020
								E
	Fees payable		for the audit ofthe financial		statements			3,600	7,800

None of the trustees (or any persons connected benefits from the charity during the year Intangible assets	with them) received any remuneration o
	Software
Cost
Additions	63,375
At 31August 2021	63,375
Amortisation
Charge for the year	12,675
At 31August 2021	12,675
Carrying amount
At 31August 2021	50,700
At 31 August 2020

18.	Debtors
					2021	2020
						8
	Trade debtors				358,235
	Amounts owed by connected companies					1,245,594
					358,235	1,245,594
19.	Creditors:	amounts	falling due within one year
					2021	2020
						5
	Bank loans	and overdrafts			10,000	2,500
	Trade creditors				237,569	88,423
	Accruals and deferred		income		3,600	7,800
	Obligations	under finance leases and hire purchase		contracts	3,815
	Other creditors				206,246	402,375
					461,230	501,098
20.	Creditors:	amounts	falling due after more than	one year
					2021	2020
						6
	Bank loans	and overdrafts			37,500	47,500
	Obligations	under finance leases and hire purchase		contracts	15,081
					52,581	47,500

Finance leases	Finance leases	Finance leases	and hire	purchase contra	cts
The total future			minimum	lease payments	under finance leases and hire purchase	contracts are
as follows:
					2021	2020
						F
Not later than		1	year		3,815
Later than	1	year and not		later than 5years	15,081
					18,896