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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|
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|The trustees,|The trustees,|who are also the|who are also the|directors for the purposes cfcompany|directors for the purposes cfcompany|law, present|law, present|their report and|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.|||||||||
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|Year ende|d 31 May|2023||||||
|---|---|---|---|---|---|---|---|
||||||2023||2022|
||||||Unrestricted|||
||||||funds|Totalfunds|Totalfunds|
|||||Note|6|6|6|
|Income and|endowments|||||||
|Donations
and legacies||||5|1,637,376|1,637,376|1,554,098|
|Charitable
activities||||6|18,090|18,090|6,404|
|Investment|income|||7|407|407|11|
|Total income|||||1,655,873|1,655,873|1,560,513|
|Expenditure||||||||
|Expenditure|on charitable|activities||8,9|1,513,471|1,513,471|1,479,705|
|Total expenditure|||||1,513,471|1,513,471|1,479,705|
|Net Income|and net movement||In funds||142,402|142,402|80,808|
|Reconciliation
offunds||||||||
|Total funds|brought forward||||520,843|520,843|440,035|
|Total funds|carried forward||||663,245|663,245|520,843|
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|31 May 2023||||||
|---|---|---|---|---|---|
|||||2023|2022|
||||Note|6|8|
|Fixed assets||||||
|Tangible fixed assets|||12|147,946|146,378|
|Investments|||13|95,985||
|||||243,931|146,378|
|Current assets||||||
|Debtors|||14|495,255|151,225|
|Cash at bank and ln|hand|||62,656|428,402|
|||||557,911|579,627|
|Creditom: amounts|falling|due within one year|16|106,837|171,610|
|Net current assets||||451,274|408,017|
|Total assets less current||liabilities||695,205|554,395|
|Creditors: amounts|falling|due after mors than one year|16|31,960|33,552|
|Net assets||||863,245|520,843|
|Funds ofthe charity||||||
|Unrestricted
funds||||663,245|520,843|
|Total charity funds|||18|663,245|520,843|
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|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|
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|Donations|and legacies||||||
|---|---|---|---|---|---|---|
||||Unrestricted|Total Funds|Unrestricted|Total Funds|
||||Funds|2023|Funds|2022|
||||8|8|8|8|
|Donations|||||||
|Donations|from Individuals||1,406,439|1,406,439|1,365,189|1,365,189|
|Donations|from Companies|and trusts|226,891|226,891|186,828|186,828|
|Grants|||||||
|Grants received
JRSGrant|||4,046|4,046|1,503
578|1,503
578|
||||1,637,376|1,637,376|1,554,098|1,554,098|
|Charitable|activities||||||
||||Unrestricted|Total Funds|Unrestricted|Total Funds|
||||Funds
6|2023
f|Funds
8|2022
6|
|Other income|||18,090|18,090|6,404|6,404|
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||||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|
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|Staffcos|ts|||||
|---|---|---|---|---|---|
|The total|staff costs and|employee|benefits for the reporting|period are analysed as|follows:|
|||||2023|2022|
|||||8|8|
|Wages and salaries||||941,901|830,232|
|Employer|contributions|to pension|plans|1,209|1,103|
|||||943,110|831.335|
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|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|
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|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|
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|Unrestri|cted
funds||||||
|---|---|---|---|---|---|---|
||||At|||At|
|||1|June 2022
2|Income
8|Expenditure
5|31May 2023
k|
|General|funds||520,843|1,655,873|(1,513,471)|663,245|
||||At|||At|
|||1|June 2021
2|Income
2|Expenditure
6|31 May 2022
2|
|General|funds||440,035|1,560,513|(1,479,705)|520,843|
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|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|