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2022-03-31-accounts

CHARITY REGISTRATION NUMBER: 1080339

Jewish Community Council of Gateshead Unaudited Financial Statements

31 March 2022

WHITESIDE AND DAVIES ACCOUNTANTS LTD

Chartered Certified Accountants 158 Cromwell Road Salford M6 6DE

Jewish Community Council of Gateshead

Financial Statements

Year ended 31 March 2022

Page
Trustees' annual report 1
Independent examiner's report to the trustees 6
Statement of financial activities 7
Statement of financial position 8
Statement of cash flows 9
Notes to the financial statements 10

Jewish Community Council of Gateshead

Trustees' Annual Report

Year ended 31 March 2022

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.

Reference and administrative details

Registered charity name Jewish Community Council of Gateshead Charity registration number 1080339 Principal office 81 Bewick Road Gateshead NE8 1RR The trustees A Ellinson A Halberstadt D Schleider J Russell J Schleider Dr S Ruttenberg Independent examiner Hyman Davies FCCA 158 Cromwell Road Salford M6 6DE

Structure, governance and management

Recruitment and appointment of new trustees is in line with the trust deed, objectives of the charity and with the consent of the trustees. The criteria set for the suitable candidate would be someone who is sensitive to the needs and demands of the organisation.

The charity is constituted as a charitable trust and is therefore governed by a trust deed. The constitution was adopted on 14 April 2000 and amended on 25 November 2020.

1

Jewish Community Council of Gateshead

Trustees' Annual Report (continued)

Year ended 31 March 2022

Objectives and activities

The charitable trust is constituted and governed by a trust deed.

The Charity's objects are to do all such things as are exclusively charitable according to the law of England and Wales for the benefit of the public and in particular for the benefit of Jewish people living in the Borough of Gateshead and adjoining areas, including: (i) The provision of facilities for recreation and leisure-time occupation in the interests of social welfare with the object of improving their conditions of life, including the establishment and maintenance of a community centre; (ii) The relief of unemployment or financial hardship for the benefit of the public in such ways as may be thought fit including the provision of education, training and all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient, and assistance to find employment; (iii) The promotion and support of voluntary and charitable organisations (provided that such promotion and support is for work that is exclusively charitable); (iv) The advancement of health and physical and mental wellbeing through the delivery of health services, and social care and health care education; and (v) The relief of those in need by reason of financial hardship or other disadvantage including through the provision and support of housing and any associated amenities for persons in necessitous circumstances upon terms appropriate to their means.

In the furtherance of these charitable objects, the charity is expecting to raise funds and invite and receive from any person or persons whatsoever by way of subscription, donation and otherwise, provided that the charity does not undertake any permanent trading activities in raising funds for their charitable objects.

Public benefit

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit and in particular to its supplementary public benefit guidance on advancing education when reviewing the charity's aims and objectives and in planning future activities and setting grant making policy for the year.

Financial review

Total income for the year has decreased over the year by £132,844.

Direct charitable expenditure has decreased by £58,849.

Governance costs have remained in line with previous years.

Funds are available to permit the charity to continue in operation in the medium to long term and to continue to fund worthwhile projects.

Arrangements are in hand to continue to raise funds to finance the charity's activities and projects.

The trustees' annual report was approved on 18 January 2023 and signed on behalf of the board of trustees by:

D Schleider Trustee

2

Jewish Community Council of Gateshead

Trustees' Annual Report (continued)

Year ended 31 March 2022

JEWISH COMMUNITY COUNCIL OF GATESHEAD

Annual Report - Year to 31 March 2022

Background and local context

Now celebrating its 25[th] year, the Jewish Community Council of Gateshead (JCCG) continues to occupy pride of place as a pivotal community anchor body providing a wide range of services for the local Jewish community in a culturally sensitive way. Under its mission statement of ‘Support-Advocacy-Opportunity’, the JCCG works to actively break down barriers to improve people’s social, economic and health & wellbeing prospects.

From its centrally located Bewick Centre Community Centre base, the JCCG manages and delivers a range of projects. In addition, the JCCG supports local charities and youth groups, and works with children with disabilities and the elderly.

The JCCG is a strategic partner with Gateshead Council and works closely with local law enforcement, NHS, Fire Service and other statutory bodies, and voluntary agencies such as Citizens Advice. Trusted partnerships formed over many years, result in better outcomes for the community. The JCCG also liaises with Government in collaboration with national Jewish partner organisations.

Apart from ongoing dialogue with the Local Authority on a range of issues affecting the community, the JCCG’s Project Director is a member of the Police and Crime Panel and the Gateshead Safeguarding Children's Partnership.

As an organisation engaged heavily in social welfare, the JCCG has partnered with stakeholders such as Campaign Against Child Poverty and other regional and national partners to engage extensively with Government on issues such as child poverty, the difficulties posed by the introduction of Universal Credit, and the two-child cap

The JCCG’s subsidiary Registered Housing Provider Adler Housing, as well as continuing to manage its housing stock, is actively engaged with partner Housing Associations to develop further social housing in the locality. We are encouraged by a recent planning approval which will see a further 20 family homes being created.

The JCCG is currently benefitting from a 3-year grant from The National Lottery Community Fund. The funding allows the organisation to initiate new community benefit projects and further build capacity. The JCCG also receives funding from the Tudor Trust and other grant making bodies.

Beneficiaries

The charity’s beneficiaries are based within central Gateshead’s densely populated urban core, living in wards ranking very low on the Indices of Multiple Deprivation.

The community faces multiple challenges around general disadvantage, poverty, lack of suitable housing, health inequalities, digital exclusion, and lack of access to services. Through its activities, the JCCG aims to do its bit in closing the gaps faced by the community, offering opportunity and equal access for all. We constantly aim to nurture and promote economic opportunity and prosperity, improved health and wellbeing outcomes, and sustainable development activity.

3

Jewish Community Council of Gateshead

Trustees' Annual Report (continued)

Year ended 31 March 2022

The JCCG regularly collects feedback and data from its service users to measure change and impact, and to feed into the design and tailoring of projects in response to demand.

Services and activities

Services and activities that were offered by the JCCG during the period:

Community centre project

The JCCG is based at The Bewick Centre, its wholly owned base located in the heart of the community. A vital community asset, it is a buzzing focal point for an eclectic mix of social, leisure, and community facilities and activities. These include a multi-purpose hall, internet drop-in, Fitness Centre, conference facilities and office space. In an average week, hundreds pass through its doors to access services and activities.

Labriut Healthy Living Centre

The Labriut Healthy Living Centre, a flagship JCCG project, continues its successful track record of delivering a rich program of health-related events and educational material to a community which can be hard to reach.

Labriut Healthy Living Centre has a long and distinguished history of acting as a single point of access to the community for Gateshead Council Public Health Team and other health agencies. Traditionally a ‘hard to reach’ community, Labriut have played the role of trusted middleman to ensure that Gateshead Council and NHS organisations have a partner to work with to secure access to the community and deliver its statutory and other obligations.

Hospital Chaplaincy

Two JCCG Board Members occupy key roles within local Health Trusts, one is an Appointed Governor at the QE Hospital and Honorary Chaplain with the Newcastle NHS Trust, and a further board member is Honorary Chaplain at Newcastle upon Tyne Hospitals NHS Foundation Trust and Honorary Chaplain at the QE Hospital.

4

Jewish Community Council of Gateshead

Trustees' Annual Report (continued)

Year ended 31 March 2022

Conclusion

At the conclusion of another successful and industrious year for the JCCG, we take this opportunity to express thanks to all the partner organisations and funders, and in particular our dedicated staff and volunteers, who have supported the activities and projects of the JCCG this year.

5

Jewish Community Council of Gateshead

Independent Examiner's Report to the Trustees of Jewish Community Council of Gateshead

Year ended 31 March 2022

I report to the trustees on my examination of the financial statements of Jewish Community Council of Gateshead ('the charity') for the year ended 31 March 2022.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Hyman Davies FCCA Independent Examiner

158 Cromwell Road Salford M6 6DE

6

Jewish Community Council of Gateshead

Statement of Financial Activities

Year ended 31 March 2022

2022 2021
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 36,310 322,638 358,948 506,651
Investment income 5 4 – 4 26
Other income 6 80,307 – 80,307 65,426
-------------------------------- -------------------------------- -------------------------------- --------------------------------
Total income 116,621 322,638 439,259 572,103
================================ ================================ ================================ ================================
Expenditure
Expenditure on charitable activities 7,8 145,835 371,986 517,821 578,794
-------------------------------- -------------------------------- -------------------------------- --------------------------------
Total expenditure 145,835 371,986 517,821 578,794
================================ ================================ ================================ ================================
-------------------------------- -------------------------------- -------------------------------- --------------------------------
Net expenditure and net movement in
funds (29,214) (49,348) (78,562) (6,691)
================================ ================================ ================================ ================================
Reconciliation of funds
Total funds brought forward 507,251 886,910 1,394,161 1,400,852
-------------------------------- -------------------------------- ----------------------------------------- -----------------------------------------
Total funds carried forward 478,037 837,562 1,315,599 1,394,161
================================ ================================ ========================================= =========================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 10 to 19 form part of these financial statements.

7

Jewish Community Council of Gateshead

Statement of Financial Position

31 March 2022

2022 2021
Note £ £
Fixed assets
Tangible fixed assets 14 763,274 763,274
Current assets
Debtors 15 802,070 839,720
Cash at bank and in hand 128,518 185,162
-------------------------------- -----------------------------------------
930,588 1,024,882
Creditors: amounts falling due within one year 16 31,406 31,813
-------------------------------- -----------------------------------------
Net current assets 899,182 993,069
----------------------------------------- -----------------------------------------
Total assets less current liabilities 1,662,456 1,756,343
Creditors: amounts falling due after more than one year 17 346,857 362,182
----------------------------------------- -----------------------------------------
Net assets 1,315,599 1,394,161
========================================= =========================================
Funds of the charity
Restricted funds 837,562 886,910
Unrestricted funds 478,037 507,251
----------------------------------------- -----------------------------------------
Total charity funds 20 1,315,599 1,394,161
========================================= =========================================

These financial statements were approved by the board of trustees and authorised for issue on 18 January 2023, and are signed on behalf of the board by:

D Schleider Trustee

The notes on pages 10 to 19 form part of these financial statements.

8

Jewish Community Council of Gateshead

Statement of Cash Flows

Year ended 31 March 2022

2022 2021
£ £
Cash flows from operating activities
Net expenditure (78,562) (6,691)
Adjustments for:
Depreciation of tangible fixed assets – 2,000
Government grant income (3,686) (24,706)
Other interest receivable and similar income (4) (26)
Interest payable and similar charges 73 72
Accrued expenses 1,500 2,043
Changes in:
Trade and other debtors 37,650 (16,034)
Trade and other creditors (1,907) 4,362
---------------------------- ----------------------------
Cash generated from operations (44,936) (38,980)
Interest paid (73) (72)
Interest received 4 26
---------------------------- ----------------------------
Net cash used in operating activities (45,005) (39,026)
============================ ============================
Cash flows from financing activities
Proceeds from borrowings (15,325) (15,035)
Government grant income 3,686 24,706
---------------------------- ----------------------------
Net cash (used in)/from financing activities (11,639) 9,671
============================ ============================
Net decrease in cash and cash equivalents (56,644) (29,355)
Cash and cash equivalents at beginning of year 185,162 214,517
-------------------------------- --------------------------------
Cash and cash equivalents at end of year 128,518 185,162
================================ ================================

The notes on pages 10 to 19 form part of these financial statements.

9

Jewish Community Council of Gateshead

Notes to the Financial Statements

Year ended 31 March 2022

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 81 Bewick Road, Gateshead, NE8 1RR.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

10

Jewish Community Council of Gateshead

Notes to the Financial Statements (continued)

Year ended 31 March 2022

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

11

Jewish Community Council of Gateshead

Notes to the Financial Statements (continued)

Year ended 31 March 2022

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings - 20% straight line Motor vehicles - 20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received.

Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

12

Jewish Community Council of Gateshead

Notes to the Financial Statements (continued)

Year ended 31 March 2022

3. Accounting policies (continued)

Financial instruments (continued)

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

13

Jewish Community Council of Gateshead

Notes to the Financial Statements (continued)

Year ended 31 March 2022

4. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Donations
Donations 20,624 – 20,624
Grants
Grants receivable 12,000 322,638 334,638
Social housing scheme grant – – –
COVID-19 grant – – –
Government grant income 3,686 – 3,686
---------------------------- -------------------------------- --------------------------------
36,310 322,638 358,948
============================ ================================ ================================
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Donations
Donations 19,103 – 19,103
Grants
Grants receivable – 305,962 305,962
Social housing scheme grant – 51,364 51,364
COVID-19 grant – 105,516 105,516
Government grant income 24,706 – 24,706
---------------------------- -------------------------------- --------------------------------
43,809 462,842 506,651
============================ ================================ ================================
Analysis of restricted grants
2022 2021
£ £
Community Foundation 14,500 5,000
CST 28,000 –
Gateshead Council 124,538 108,450
Handley Trust 9,000 –
Homes England – 48,464
Interlink 10,874 10,348
National Lottery 95,274 211,456
Other Grants 5,500 24,124
Rank Foundation – 25,000
Tudor Trust 25,000 24,000
Virgin Money Foundation 9,952 –
-------------------------------- --------------------------------
322,638 456,842
================================ ================================

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Jewish Community Council of Gateshead

Notes to the Financial Statements (continued)

Year ended 31 March 2022

5. Investment income

Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Bank interest receivable 4 4 26 26
============== ============== ============== ==============
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Other income 2,398 2,398 9,400 9,400
Hall hire 16,743 16,743 9,061 9,061
Office services 61,166 61,166 46,965 46,965
---------------------------- ---------------------------- ---------------------------- ----------------------------
80,307 80,307 65,426 65,426
============================ ============================ ============================ ============================

6. Other income

7. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
General activities 141,370 344,825 486,195
Social housing scheme – 8,228 8,228
COVID-19 assistance – – –
Support costs 4,465 18,933 23,398
-------------------------------- -------------------------------- --------------------------------
145,835 371,986 517,821
================================ ================================ ================================
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
General activities 112,503 296,508 409,011
Social housing scheme – 49,074 49,074
COVID-19 assistance – 105,346 105,346
Support costs 6,069 9,294 15,363
-------------------------------- -------------------------------- --------------------------------
118,572 460,222 578,794
================================ ================================ ================================

8. Expenditure on charitable activities by activity type

Activities
undertaken Support Total funds Total fund
directly costs 2022 2021
£ £ £ £
General activities 486,195 21,898 508,093 422,874
Social housing scheme 8,228 – 8,228 49,074
COVID-19 assistance – – – 105,346
Governance costs – 1,500 1,500 1,500
-------------------------------- ---------------------------- -------------------------------- --------------------------------
494,423 23,398 517,821 578,794
================================ ============================ ================================ ================================

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Jewish Community Council of Gateshead

Notes to the Financial Statements (continued)

Year ended 31 March 2022

9. Analysis of support costs

Analysis of
support costs Total 2022 Total 2021
£ £ £
Premises – – 2,000
Communications and IT 3,766 3,766 3,428
General office 15,648 15,648 5,961
Finance costs 73 73 72
Governance costs 1,500 1,500 1,500
Motor 2,411 2,411 2,402
---------------------------- ---------------------------- ----------------------------
23,398 23,398 15,363
============================ ============================ ============================

10. Net expenditure

Net expenditure is stated after charging/(crediting):
2022 2021
£ £
Depreciation of tangible fixed assets – 2,000
============== =======================
Independent examination fees
2022 2021
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,500 1,500
======================= =======================

11. Independent examination fees

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2022 2021
£ £
Wages and salaries 101,497 101,448
Employer contributions to pension plans 1,873 923
-------------------------------- --------------------------------
103,370 102,371
================================ ================================

The average head count of employees during the year was 17 (2021: 10).

No employee received employee benefits of more than £60,000 during the year (2021: Nil).

13. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees

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Jewish Community Council of Gateshead

Notes to the Financial Statements (continued)

Year ended 31 March 2022

14. Tangible fixed assets

Freehold Fixtures and Motor
property fittings vehicles Total
£ £ £ £
Cost
At 1 April 2021 and 31 March 2022 760,000 114,894 10,915 885,809
================================ ================================ ============================ ================================
Depreciation
At 1 April 2021 and 31 March 2022 – 111,620 10,915 122,535
================================ ================================ ============================ ================================
Carrying amount
At 31 March 2022 760,000 3,274 – 763,274
================================ ================================ ============================ ================================
At 31 March 2021 760,000 3,274 – 763,274
================================ ================================ ============================ ================================
Debtors
2022 2021
£ £
Trade debtors 5,012 42,550
Other debtors 797,058 797,170
-------------------------------- --------------------------------
802,070 839,720
================================ ================================
Creditors: amounts falling due within one year
2022 2021
£ £
Bank loans and overdrafts 12,000 12,000
Trade creditors 13,213 14,036
Accruals and deferred income 6,193 4,693
Social security and other taxes – 1,084
---------------------------- ----------------------------
31,406 31,813
============================ ============================
Creditors: amounts falling due after more than one year
2022 2021
£ £
Bank loans and overdrafts 346,857 362,182
================================ ================================

15. Debtors

16. Creditors: amounts falling due within one year

17. Creditors: amounts falling due after more than one year

The bank loans of £358,857 are secured against the assets of the charity.

18. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,873 (2021: £923).

17

Jewish Community Council of Gateshead

Notes to the Financial Statements (continued)

Year ended 31 March 2022

19. Government grants

The amounts recognised in the financial statements for government grants are as follows:

2022 2021
£ £
Recognised in income from donations and legacies:
Government grants income 3,686 24,706
======================= ============================
Analysis of charitable funds
Unrestricted funds
At At
1 April 2021 Income Expenditure 31 March 22
£ £ £ £
General funds 507,251 116,621 (145,835)
478,037
================================ ================================ ================================ ================================
At At
1 April 2020 Income Expenditure 31 March 21
£ £ £ £
General funds 516,562 109,261 (118,572)
507,251
================================ ================================ ================================ ================================
Restricted funds
At At
1 April 2021 Income Expenditure 31 March 22
£ £ £ £
Restricted Fund 886,910 322,638 (371,986)
837,562
================================ ================================ ================================ ================================
At At
1 April 2020 Income Expenditure 31 March 21
£ £ £ £
Restricted Fund 884,290 462,842 (460,222)
886,910
================================ ================================ ================================ ================================

20. Analysis of charitable funds

18

Jewish Community Council of Gateshead

Notes to the Financial Statements (continued)

Year ended 31 March 2022

21. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Tangible fixed assets 763,274 – 763,274
Current assets 94,110 837,562 931,672
Creditors less than 1 year (32,490) – (32,490)
Creditors greater than 1 year (346,857) – (346,857)
-------------------------------- -------------------------------- -----------------------------------------
Net assets 478,037 837,562 1,315,599
================================ ================================ =========================================
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Tangible fixed assets 763,274 – 763,274
Current assets 137,972 886,910 1,024,882
Creditors less than 1 year (31,813) – (31,813)
Creditors greater than 1 year (362,182) – (362,182)
-------------------------------- -------------------------------- -----------------------------------------
Net assets 507,251 886,910 1,394,161
================================ ================================ =========================================

Restricted funds is grant funding and donations for particular projects.

22. Analysis of changes in net debt

At
At 1 Apr 2021 Cash flows 31 Mar 2022
£ £ £
Cash at bank and in hand 185,162 (56,644)
128,518
Debt due within one year (12,000) – (12,000)
Debt due after one year (362,182) 15,325 (346,857)
-------------------------------- ---------------------------- --------------------------------
(189,020) (41,319)
(230,339)
================================ ============================ ================================

23. Related parties

The charity is the ultimate parent charity of Adler Housing a company registered under the Co-operative and Community Benefit Society Act 2014 (registered number 32212R). Adler Housing is a Registered Social Housing Provider with the Homes and Community Agency (registered number 4788).

Adler Hosing incurred a £395 surplus during the period to 31st March 2022. It had net assets of £1,991,384 as at 31st March 2022.

During the year the charity supported the social housing development of Adler Housing. Debtors include an amount of £492,071 due from Adler Housing in respect of amounts loaned to enable Adler Housing to develop the Social Housing project.

The charity has taken advantage of the exemption provided by the Charities Act and SORP 2015 not to prepare group accounts. The accounts therefore present information about the charity as an individual charity and not about its group.

19