2023-05-31-accounts - Beis Ruchel School Ltd

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

The trustees,	The trustees,	who are also the	who are also the	directors for the purposes cfcompany	directors for the purposes cfcompany	law, present	their report and	the
financial statements ofthe charity for the year ended 31 May 2023.
Reference	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,
				Prestwlch,
				Manchester,
				M25 QWS
The trustees
				Berusch Krausz
				Chaim Shimen Lebrecht
				Paul Rothschild
Auditor				Gary Harris
				G A Harris &Co Limited
				Brulimar House
				Jubilee Road
				Middleton
				Manchester
				M24 2lX
Structure,	governance and		management
New trustees		are appointed	as	and when they are needed. They are usually		appointed	from those
already working, as volunteers,				to assist the school.
Objectives	and activities
The advancement ofeducation in accordance with the doctrines					and principles	ofOrthodox	Judaism,	in
particular by		the provision ofaSchool.

Year ended 31 )lay 20	23
			2023	2022
			8	6
Cash flows from operating	activities
Net Income			142,402	80,808
Adjustments for:
Depreciation oftangible fixed assets			31,206	3,298
Other interest receivable and similar income			(407)	(11)
Changesin:
Trade and other debtors			(344,030)	4,495
Trade and other creditors			(64,973)	84,725
Cash generated from operations			(235,802)	173,315
Interest received			407
Net cash (used In)/from operating activities			(235,395)	173,326
Cash flows from Investing	activities
Purchase oftangible assets			(32,774)	(120,048)
Purchases ofother investments			(95,985)
Net cash used In Investing activities			(128,759)	(120,048)
Cash flows from financing	activities
Movements on borrowlngs			(1,592)	(16,448)
Net cash used in financing activities			(1,592)	(16,448)
Net (decrease)/increase In	cash and cash	equivalents	(365,746)	36,830
Cash and cash equivalents	at beginning	ofyear	428,402	391,572
Cash and cash equivalents	at end ofyear		62,656	428,402

			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds 8	2023 8	Funds f	2022 6
interest Income			407	407	11	11
Expenditure		on charitable	activities by fund type
			Unnnrtrlcted	Total Funds	Unrestricted	Total Funds
			Funds	2023	Funds	2022
			2	8	2	E
Operating	costs		1,483,249	1,483,249	1,476,104	1,476,104
Support costs			5,098	5,098	3,601	3,601
			1,488,347	1,488,347	1,479,705	1,479,705
Expenditu	re	on charitable	activities by activity type
			Activities
			undertaken	Support	Total funds	Total fund
			directly f	costs 2	2023 8	2022 8
Operating costs Governance costs			1,483,249	5,098	1,483,249 5,098	1,476,104 3,601
			1,483,249	5,098	1,488,347	1,479,705

12.	Tangible fixed assets
		Tenant
		improvement		Plant and
		f	s	machinery 6	Total 6
	Cost
	At 1 June 2022	127,870		45,362	173,232
	Additions	20,500		12,274	32,774
	At 31 INay 2023	148,370		57,636	206,006
	Depreciation
	At 1 June 2022			26,854	26,854
	Charge for the year	25,124		6,082	31,206
	At 31May 2023	25,124		32,936	58,060
	Carrying amount
	At 31 May 2023	123,246		24,700	147,946
	At 31 May 2022	127,870		18,508	146,378
13.	Investments
					Investments
					6
	Cost orvaluation
	At 1 June 2022
	Additions				95,985
	At 31 May 2023				95,985
	Impairment
	At 1June 2022 and 31 INay 2023
	Carrying amount
	At 31 May 2023				95,985
	At 31 May 2022
	All investments shown above are held at valuation.
14.	Debtors
				2023	2022
				5	5
	Trade debtors			220,255	151,225
	Prepayments			275,000
				495,255	151,225

15.	Creditors: amounts	falling	due within one	year
					2023 f	2022 8
	Trade creditors Social security and	other taxes			95,016 455	73,230 2,609
	Amounts owed to customers		on construction	contracts	5,880	10,615
	Other creditors				5,286	85,156
					106,637	171,610
16.	Creditors: amounts	falling	due alter mors	than one year
					2023	2022
					6	2
	Bank loans and overdrafts				31,960	33,552

Analysis ofnet asse	ts between funds
		Unrestricted	Total Funds
		Funds	2023
		6	8
Tangible fixed assets Current assets Creditors less than 1 Creditors greater than	year 1 year	243,931 557,911 (106,637) (31,960)	243,931 557,911 (106,637) (31,960)
Net assets		663,245	663,245
		Unrestricted	Total Funds
		Funds	2022
			8
Tangible fixed assets		146,378	146,378
Current assets Creditors less than 1 year Creditors greater than 1 year		579,627 (171,610) (33,552)	579,627 (171,610) (33,552)
		520,843	520,843