OpenCharities

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2022-05-31-accounts

Page
Trustees'
annual
report (incorporating
the director's repor)
Independent
auditor's
report to the members
Statement offinancial
expenditure
account)
activities (including income and 10
Statement offinancial position
Statement ofcash flows 12
Notes to the financial statements 13

Reference and administrative and administrative and administrative details
Registered charity name BEISRUCHEL SCHOOL LTD
Charity registration number 1074439
Company registration number 03561612
Principal office and registered Rico House
office George Street,
Prestwich,
Manchester,
M25 9WS
The trustees
Berusch Krausz
Chaim Shimen Lebrecht
Paul Rothschild
Auditor G A HARRIS AND CO. LTD
Chartered
accountants
&statutory auditor
Brulimar House
Jubilee Road,
Middleton,
Manchester
ENGLAND
M24 2LX

Year ende d 31 May 2 022
2022 2021
Unrestricted
Note funds
8
Total funds
8
Total funds
f
Income and endowments
Donations
and legacies
5 1,554,098 1,554,098 1,548,572
Charitable
activities
6 6,404 6,404
Investment income 7 11 11 24
Total income 1,560,513 1,560,513 1,548,596
Expenditure
Expenditure
on charitable activities 8,9 1,479,705 1,479,705 1,252,054
Total expenditure 1,479,705 1,479,705 1,252,054
Net income and net movement in funds 80,808 80,808 296,542
Reconciliation offunds
Total funds brought forward 440,035 440,035 143,493
Total funds carried forward 520,843 520,843 440,035

Fixed asseS
Tangible fixed assets
Fixed asseS
Tangible fixed assets
Note 2022 2021
f
Current asseS 12 146,378 29,628
Debtors
Cash at bank and in hand 13 151,225 155,720
428,402 391,572
Creditors: amounts
Net current assets
falling due within one year 14 579,627
171,6'i0
547,292
86,885
Total assets less current liabilities 408,017 460,407
Creditors: amounts
Net asseS
falling due after more than one year 15 554,395
33,552
490,035
50,000
520,843 440,035
Funds ofthe charity
Unrestricted
funds
Total charity funds 520,843 440,035
17 520,843 440,035

Year ended 31 May 202 2
2022
f
2021
8
Cash flows from operating activities
Net income 80,808 296,542
Adjustments
for.
Depreciation
oftangible
fixed
assets 3,298 1,782
Other interest receivable
and
similar income (11) (24)
Changesin:
Trade and other debtors
4,495 (53,951)
Trade and other creditors 84,725 (75,458)
Cash generated
from operations
173,315 168,891
Interest received 24
Net cash from operating
activities
173,326 168,915
Cash flows from investing activities
Purchase oftangible assets (120,048) (17,500)
Net cash used in investing
activities
(120,048) (17,500)
Cash flows from financing
Movements
on borrowings
activities (16,448) 50,000
Net cash (used in)/from
financing
activities
(16,448) 50,000
Net increase in cash and cash equivalents
Cash and cash equivalents
at beginning
ofyear 36,830
391,572
201,415
190,157
Cash and cash equivalents at end ofyear 428,402 391,572

Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
6 6 F F
Donations
Donations from individuals 1,365,189 1,365,189 1,220,156 1,220,156
Donations from Companies and trusts 186,828 186,828 113,047 113,047
Grants
Grants received 1,503 1,503 515 515
JRSGrant 578 578 213,627 213,627
SSPGrant 1,227 1,227
1,554,098 1,554,098 1,548,572 1,548,572

6. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022
E
Funds
f
2021
E
Other income 6,404 6,404
7. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
E E
Interest income 11 11 24 24

Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
f
2022
E
Funds
F
2021
Operating costs 1,476,104 1,476,104 1,247,556 1,247,556
Support costs 3,601 3,601 4,498 4,498
1,479,705 1,479,705 1,252,054 1,252,054
Expenditure on charitable activities by activity type
Activities
undertaken Support Totalfunds Total fund
directly
f
costs
6
2022
E
2021
f
Operating costs 1,476,104 1,476,104 1,247,556
Governance costs 3,601 3,601 4,498
1,476,104 3,601 1,479,705 1,252,054

Staffcos ts
The total staff costs and employee benefits for the reporting period are analysed as follows:
2022 2021
6
Wages and salaries
Employer
contributions
to pension plans 830,232
1,103
734,921
1,374
831,335 736,295

12. Tangible fixed asse ts
Freehold Plant and
property
k
machineryf Total
8
Cost
At 1 June 2021 22,500 30,684 53,184
Additions 105,370 14,678 120,048
At 31 May 2022 127,870 45,362 173,232
Depreciation
At 1 June 2021
23,556 23,556
Charge for the year 3,298 3,298
At 31 May 2022 26,854 26,854
Carrying
amount
At 31 May 2022
127,870 18,508 146,378
At 31 May 2021 22,500 7,128 29,628
13. Debtors
2022 2021
8 8
Trade debtors 151,225 155,720
14. Creditom: amounts falling due within one year
2022 2021
6 E
Trade creditors 73,230 8,000
Social security and other taxes
Bank loans and overdrafts
2,609
10,615
2,894
Other creditors 85,156 75,991
171,610 86,885
15. Creditors: amounts falling due after more than one year
2022 2021
F
Bank loans and overdrafts 33,552 50,000

At At
1 June 2021
f
Income Expenditure 31 May 2022
f
General funds 440,035 1,560,513 (1,479,705) 520,843
At At
1 June 2020 Income Expenditure 31 May 2021
E 8 F F
General funds 143,493 1,548,596 (1,252,054) 440,035

Analysis ofnet as se ts between funds
Unrestricted Total Funds
Funds
8
2022
f
Tangible fixed assets
Current assets
146,378
579,627
146,378
579,627
Creditors less than 1 year (171,610) (171,610)
Creditors greater than 1 year (33,552) (33,552)
Net assets 520,843 520,843
Unrestricted Total Funds
Funds
f
2021
f
Tangible fixed assets
Current assets
29,628
547,292
29,628
547,292
Creditors less than
1
Creditors greater than
year
1 year
(86,885)
(50,000)
(86,885)
(50,000)
Net assets 440,035 440,035