| Page | ||||
|---|---|---|---|---|
| Report ofthe Trustees | 1 | to | 4 | |
| Independent Examiner's |
Report | |||
| Statement ofFinancial | Activities | |||
| Balance Sheet | ||||
| Notes to the Financial Statements | 8 | to | 17 |
| 2022 | 2021 | ||||||
|---|---|---|---|---|---|---|---|
| Umestricted | Restricted | Total | Total | ||||
| funds | funds | funds | funds | ||||
| Notes | |||||||
| INCOME | AND ENDOWMENTS FROM | ||||||
| Donations | and legacies | 256,208 | 51,763 | 307,971 | 281,427 | ||
| Investment | income | 687 | 687 | 1,171 | |||
| Total | 256,895 | 51,763 | 308,658 | 282,598 | |||
| EXPENDITURE ON | |||||||
| Raising 5inds | 1,442 | 1,442 | |||||
| Charitable | activities | ||||||
| Charitable | activity | 219,265 | 51,788 | 271,053 | 253,262 | ||
| Total | 220,707 | 51,788 | 272,495 | 253,262 | |||
| Net gains | on investments | 20 | 20 | ||||
| NET INCOME/(EXPENDITURE) | 36,208 | (25} | 36,183 | 29,345 | |||
| Transfers | between funds |
12 | (25) | 25 | |||
| Net movement in funds |
36,183 | 36,183 | 29,345 | ||||
| RECONCILIATION | OF FUNDS | ||||||
| Total funds brought forward |
226,079 | 226,079 | 196,734 | ||||
| TOTAL FUNDS CARRIED FORWARD | 262,262 | 262,262 | 226,079 |
| 31De | cember 2022 | ||||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | E | ||||
| FIXEDASSETS | |||||
| Tangible assets | 1,759 | 1,759 | 2,218 | ||
| CIJRIMNT ASSETS | |||||
| Debtors | 9 | 9,935 | 9,935 | 20,203 | |
| Investments | 10 | 2,050 | 2,050 | 1,810 | |
| Cash at bank and in hand | 253,722 | 253,722 | 205,803 | ||
| 265,707 | 265,707 | 227,816 | |||
| CREDITORS | |||||
| Amounts falling due within one year |
(5,204) | (5,204) | (3,955) | ||
| NKT CURRENT ASSETS | 260,503 | 260,503 | 223,861 | ||
| 262,262 | 262,262 | 226,079 | |||
| NET ASSETS | 262@62 | 262,262 | 226,079 | ||
| FUNDS | |||||
| Unrestricted funds |
262,262 | 226,079 | |||
| TOTAL FUNDS | 262,262 | 226,079 |
| ACCOUN | TING POLICIE | S - continued |
|---|---|---|
| Tangible | fixed assets | |
| Motor vehicles | 20%on cost | |
| Computer | equipment | 25%on cost |
| DONATIONS | AND LEGACIES | ||
|---|---|---|---|
| 2022 | 2021 | ||
| Donations | 227,263 | 240,554 | |
| Gift aid | 34,181 | 23,990 | |
| Legacies | 46,527 | 16,883 | |
| 307,971 | 281,427 |
| INVESTMENT INCOM | E | |||||
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| Deposit account interest | 687 | 1,171 | ||||
| GRANTS PAYABLE | ||||||
| 2022 | 2021 | |||||
| f. | ||||||
| Charitable activity |
242,700 | 225,024 | ||||
| The total grants paid to institutions | during the year was as follows: | 2022 | 2021 | |||
| Humanitarian aid |
24,286 | 22,416 | ||||
| Ukraine | 32,052 | 514 | ||||
| Israel | 4,875 | 1,920 | ||||
| Ethiopian Aliyah Aliyah assistance France |
180,487 1,000 |
100 197,580 186 |
||||
| Bnei Menashe | 2,308 | |||||
| 242,700 | 225,024 | |||||
| SUPPORT COSTS | ||||||
| Governance | ||||||
| Management | .Finance | costs | Totals | |||
| Charitable activity |
23,509 | 1,631 | 3,213 | 28,353 | ||
| Support costs, included | in the above, | are as follows: | 2022 | 2021 | ||
| Charitable | Total | |||||
| activity | activities | |||||
| fi— | ||||||
| Light and heat | 3,446 | 3,375 | ||||
| Sundries | 149 | 200 | ||||
| Repairs &maintenance | 117 | 150 | ||||
| Rent and rates | 11,522 | 11,475 | ||||
| Computer support & consumables |
7,816 | 7,802 | ||||
| Bookkeeping | 1,170 | |||||
| Depreciation oftangible | and heritage | assets | 459 | 76 | ||
| Bank charges &interest | 1,631 | 1,096 | ||||
| Examiner fees |
2,340 | 2,250 | ||||
| Trustee Insurance | 669 | 644 | ||||
| Accountancy and legal |
fees | 204 | ||||
| 28,353 | 28,238 |
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| funds | funds | funds | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies |
271,792 | 9,635 | 281,427 |
| Investment income |
1,171 | 1,171 | |
| Total | 272,963 | 9,635 | 282,598 |
| EXPENDITURE ON | |||
| Charitable activities |
|||
| Charitable activity |
243,447 | 9,815 | 253,262 |
| Net gains on investments | |||
| NKT INCO1VIK/(EXPENDITURE) | 29,525 | (180) | 29,345 |
| Transfers between funds |
.(180) | 180 | |
| Net movement in funds |
29,345 | 29,345 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward |
196,734 | 196,734 | |
| TOTAL FUNDS CARRKD FORWARD | 226,079 | 226,079 |
| 8. | TANGIBLE FIXEDASSETS | ||||
|---|---|---|---|---|---|
| Fixtures | |||||
| and | Motor | Computer | |||
| fittings | vehicles | equipment | Totals | ||
| f. | |||||
| COST | |||||
| At 1 January 2022 and 31 December 2022 | 1,348 | 2,294 | 399 | 4,041 | |
| DEPRECIATION | |||||
| At 1 January 2022 | 1,348 | 76 | 399 | 1,823 | |
| Charge for year | 459 | 459 | |||
| At 31December 2022 | 1,348 | 535 | 399 | 2,282 | |
| NET BOOKVALUE | |||||
| At 31December 2022 | 1,759 | 1,759 | |||
| At 31December 2021 | 2,218 | 2,218 | |||
| 9. | DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2022 | 202 l | ||||
| E | |||||
| Other debtors | 2,371 | 185 | |||
| Gift aid receivable | 7,289 | 11,210 | |||
| P repayments | 275 | 8,808 | |||
| 9,935 | 20,203 | ||||
| 10. | CURRENT ASSETINVESTMENTS | ||||
| 2022 | 2021 | ||||
| Other | 2,050 | 1,810 |
| CREDITOR | S: A | M | OUNTS FA | LLING DU | E WITHIN ONE Y | EAR | ||
|---|---|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||||
| Due to associated | fund | 1,795 | 1,699 | |||||
| Accruals and | deferred income | 3,409 | 2,256 | |||||
| 5,204 | 3,955 | |||||||
| MOVEMENT IN | FUNDS | |||||||
| Net | Transfers | |||||||
| movement | between | At | ||||||
| At 1.1.22 | in funds | funds | 31.12.22 | |||||
| Unrestricted | funds | |||||||
| General fund | 121,079 | 36,208 | {25) | 157,262 | ||||
| Special emergency | appeal | 5,000 | 5,000 | |||||
| EEFI | 100,000 | 100,000 | ||||||
| 226,079 | 36/08 | (25) | 262,262 | |||||
| Restricted funds | ||||||||
| Israel appeal | (25) | 25 | ||||||
| TOTAL FUNDS | 226,079 | 36,183 | 262,262 | |||||
| Net movement | in | funds, included | in the above | are as follows: | ||||
| Incoming | Resources | Gains and | Movement | |||||
| resources | expended | losses | in funds | |||||
| Unrestricted | funds | |||||||
| General fund | 256,895 | {220,707) | 20 | 36,208 | ||||
| Restricted funds |
||||||||
| Ukraine appeal | 32,052 | (32,052) | ||||||
| Israel appeal | 4,850 | {4,875) | (25) | |||||
| Aliyah assistance | and humanitarian | aid | 13,861 | (13,861) | ||||
| France appeal | 1,000 | (1,000) | ||||||
| 51,763 | (51,788) | {25) | ||||||
| TOTAL FUNDS | 308,658 | (272,495) | 20 | 36,183 |
| Net | Transfers | ||||||
|---|---|---|---|---|---|---|---|
| movement | between | At | |||||
| At 1.1.21 | in funds | funds | 31.12.21 | ||||
| Unrestricted | funds | ||||||
| General fund | 91,734 | 29,525 | (180) | 121,079 | |||
| Special emergency | appeal | 5,000 | 5,000 | ||||
| EEFI | 100,000 | 100,000 | |||||
| 196,734 | 29,525 | (180) | 226,079 | ||||
| Restricted | funds | ||||||
| Aliyah assistance | and humanitarian | aid | (180) | 180 | |||
| TOTAL FUNDS | 196,734 | 29,345 | 226,079 |
| Incoming | Resources | Gains and | Movement | ||
|---|---|---|---|---|---|
| resources | expended | losses | in funds | ||
| Unrestricted funds |
|||||
| General fund | 272,963 | (243,447) | 29,525 | ||
| Restricted funds |
|||||
| Ukraine appeal | 514 | (514) | |||
| Israel appeal | 1,920 | (1,920) | |||
| Aliyah assistance and humanitarian | aid | 4,607 | (4,787) | (180) | |
| France appeal | 186 | (186) | |||
| Ethopian Appeal | 100 | (100) | |||
| Bnei Menashe Appeal | 2,308 | (2,308) | |||
| 9,635 | (9,815) | (180) | |||
| TOTAL FUNDS | 282,598 | (253,262) | 29,345 |
| Net | Transfers | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| movement | between | At | |||||||
| At 1.1.21 | in funds | fMlds | 31.12.22 | ||||||
| Unrestricted funds |
|||||||||
| General fund Special emergency EEFI |
appeal | 91,734 5,000 100,000 |
65,733 | (205) | 157,262 5,000 100,000 |
||||
| Restricted funds |
196,734 | 65,733 | (205) | 262,262 | |||||
| Israel appeal | (25) | 25 | |||||||
| Aliyah assistance | and humanitarian | aid | (180) | 180 | |||||
| (205) | 205 | ||||||||
| TOTAL FUNDS | 196,734 | 65,528 | 262/62 | ||||||
| A current year 12 months | and prior | year 12months | combined net movement in funds, included |
in the above are | |||||
| follows: | |||||||||
| Incoming | Resources | Gains and | Movement | ||||||
| resources | expended | losses | in funds | ||||||
| Unrestricted funds |
|||||||||
| General fund | 529,858 | (464,154) | 29 | 65,733 | |||||
| Restricted funds |
|||||||||
| Ukraine appeal | 32,566 | (32,566) | |||||||
| Israel appeal | 6,770 | {6,795) | (25) | ||||||
| Aliyah assistance | and humentarian | aid | 18,468 | (18,648) | {180) | ||||
| France appeal | 1,186 | (1,186) | |||||||
| Ethopian Appeal | 100 | (100) | |||||||
| Bnei Menashe Appeal |
2,308 | (2,308) | |||||||
| 61,398 | (61,603) | (205) | |||||||
| TOTAL FUNDS | 591,256 | (525,757) | 29 | 65,528 | |||||
| Purpose ofRestricted Fuads |