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2023-03-31-accounts

CHARITY REGISTRATION NUMBER: 1080339

Jewish Community Council of Gateshead Unaudited Financial Statements

31 March 2023

WHITESIDE AND DAVIES Chartered Certified Accountants 158 Cromwell Road Salford M6 6DE

Jewish Community Council of Gateshead

Financial Statements

Year ended 31 March 2023

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 2023

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2023.

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 Halberstadt D Schleider J Russell J Schleider Independent examiner Ian Graff 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 31 January 2000 and amended on 25 November 2020.

1

Jewish Community Council of Gateshead

Trustees' Annual Report (continued)

Year ended 31 March 2023

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 £81,172.

Direct charitable expenditure has decreased by £133,908.

Governance costs were slightly higher than last year.

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.

Background and local context

Now celebrating its 26[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 works with people of all ages, delivering a range of community-benefit projects. In addition, the JCCG supports local charities and youth groups, with a focus on children with disabilities.

2

Jewish Community Council of Gateshead

Trustees' Annual Report (continued)

Year ended 31 March 2023

The JCCG works to represent the community and in that capacity is a strategic partner with Gateshead Council, Northumbria Police, the NHS, Fire Service and other statutory bodies, and voluntary agencies such as Citizens Advice and Connected Voice. Trusted partnerships formed over many years, result in better outcomes for the community. The JCCG also liaises with central 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 (to which the North East is currently migrating), 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 the commencement of construction on its next project which will see a further 20 family homes being created, in partnership with AIHA.

The JCCG is currently benefitting from a 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, the Community Foundation, Sport England, 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 close 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.

A current specific focus of the JCCG’s work is around employment and business support, aiming to upskill community members and boost economic activity; and family support, working in partnership with Gateshead Council to provide a Family Hub offering to the community.

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.

3

Jewish Community Council of Gateshead

Trustees' Annual Report (continued)

Year ended 31 March 2023

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. During an average week, hundreds of users 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 is often referred to as ‘hard to reach’. In addition to a suite of exercise sessions for men and women, Labriut brings knowledge and understanding of health matters to the community in a culturally sensitive way via awareness-raising and events.

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. Labriut play 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 the other 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 2023

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.

The trustees' annual report was approved on 25 January 2024 and signed on behalf of the board of trustees by:

D Schleider Trustee

5

Jewish Community Council of Gateshead

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

Year ended 31 March 2023

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 2023.

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.

Ian Graff FCCA Independent Examiner

158 Cromwell Road Salford M6 6DE

6

Jewish Community Council of Gateshead

Statement of Financial Activities

Year ended 31 March 2023

2023 2022
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 83,444 189,695 273,139 358,948
Investment income 5 6 – 6 4
Other income 6 81,643 3,299 84,942 80,307
-------------------------------- -------------------------------- -------------------------------- --------------------------------
Total income 165,093 192,994 358,087 439,259
================================ ================================ ================================ ================================
Expenditure
Expenditure on charitable activities 7,8 196,917 186,996 383,913 517,821
-------------------------------- -------------------------------- -------------------------------- --------------------------------
Total expenditure 196,917 186,996 383,913 517,821
================================ ================================ ================================ ================================
-------------------------------- -------------------------------- -------------------------------- --------------------------------
Net expenditure and net movement in
funds (31,824) 5,998 (25,826) (78,562)
================================ ================================ ================================ ================================
Reconciliation of funds
Total funds brought forward 478,037 837,562 1,315,599 1,394,161
-------------------------------- -------------------------------- ----------------------------------------- -----------------------------------------
Total funds carried forward 446,213 843,560 1,289,773 1,315,599
================================ ================================ ========================================= =========================================

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 2023

2023 2022
Note £ £
Fixed assets
Tangible fixed assets 13 763,274 763,274
Current assets
Debtors 14 773,332 802,070
Cash at bank and in hand 115,669 128,518
-------------------------------- --------------------------------
889,001 930,588
Creditors: amounts falling due within one year 15 30,278 31,406
-------------------------------- --------------------------------
Net current assets 858,723 899,182
----------------------------------------- -----------------------------------------
Total assets less current liabilities 1,621,997 1,662,456
Creditors: amounts falling due after more than one year 16 332,224 346,857
----------------------------------------- -----------------------------------------
Net assets 1,289,773 1,315,599
========================================= =========================================
Funds of the charity
Restricted funds 843,560 837,562
Unrestricted funds 446,213 478,037
----------------------------------------- -----------------------------------------
Total charity funds 19 1,289,773
=========================================		 1,315,599
=========================================

These financial statements were approved by the board of trustees and authorised for issue on 25 January 2024, 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 2023

2023 2022
£ £
Cash flows from operating activities
Net expenditure (25,826) (78,562)
Adjustments for:
Government grant income – (3,686)
Other interest receivable and similar income (6) (4)
Interest payable and similar charges 15,889 73
Accrued (income)/expenses (3,393) 1,500
Changes in:
Trade and other debtors 28,738 37,650
Trade and other creditors 2,265 (1,907)
---------------------------- ----------------------------
Cash generated from operations 17,667 (44,936)
Interest paid (15,889) (73)
Interest received 6 4
---------------------------- ----------------------------
Net cash from/(used in) operating activities 1,784 (45,005)
============================ ============================
Cash flows from financing activities
Proceeds from borrowings (14,633) (15,325)
Government grant income – 3,686
---------------------------- ----------------------------
Net cash used in financing activities (14,633) (11,639)
============================ ============================
Net decrease in cash and cash equivalents (12,849) (56,644)
Cash and cash equivalents at beginning of year 128,518 185,162
-------------------------------- --------------------------------
Cash and cash equivalents at end of year 115,669
================================		 128,518
================================

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 2023

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 2023

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 2023

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 2023

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 2023

4. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Donations
Donations 9,444 – 9,444
Grants
Grants receivable 74,000 189,695 263,695
Government grant income – – –
---------------------------- -------------------------------- --------------------------------
83,444 189,695 273,139
============================ ================================ ================================
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Donations
Donations 20,624 – 20,624
Grants
Grants receivable 12,000 322,638 334,638
Government grant income 3,686 – 3,686
---------------------------- -------------------------------- --------------------------------
36,310 322,638 358,948
============================ ================================ ================================
Analysis of restricted grants
2023 2022
£ £
Awards For All 10,000
Community Foundation 10,000 14,500
CST 28,000
Gateshead Council 29,300 124,538
Handley Trust 9,000
Interlink 8,424 10,874
National Lottery Community Fund 87,923 95,274
Other Grants – under £5,000 11,000 5,500
Sport England 10,000
Tudor Trust 25,000
Virgin Money Foundation 23,048 9,952
-------------------------------- --------------------------------
189,695 322,638
================================ ================================
5. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
£ £ £ £
Bank interest receivable 6 6 4 4
============== ============== ============== ==============

14

Jewish Community Council of Gateshead

Notes to the Financial Statements (continued)

Year ended 31 March 2023

6. Other income

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023
£ £ £
Other income 220 3,299 3,519
Hall hire 29,848 – 29,848
Office services 51,575 – 51,575
---------------------------- ----------------------- ----------------------------
81,643 3,299 84,942
============================ ======================= ============================
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Other income 2,398 – 2,398
Hall hire 16,743 – 16,743
Office services 61,166 – 61,166
---------------------------- -------------- ----------------------------
80,307 – 80,307
============================ ============== ============================
Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
General activities 171,996 178,911 350,907
Social housing scheme 100 – 100
Support costs 24,821 8,085 32,906
-------------------------------- -------------------------------- --------------------------------
196,917 186,996 383,913
================================ ================================ ================================
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
General activities 141,370 344,825 486,195
Social housing scheme – 8,228 8,228
Support costs 4,465 18,933 23,398
-------------------------------- -------------------------------- --------------------------------
145,835 371,986 517,821
================================ ================================ ================================

7. Expenditure on charitable activities by fund type

8. Expenditure on charitable activities by activity type

Activities
undertaken Support Total funds Total fund
directly costs 2023 2022
£ £ £ £
General activities 350,907 30,616 381,523 508,093
Social housing scheme 100 – 100 8,228
Governance costs – 2,290 2,290 1,500
-------------------------------- ---------------------------- -------------------------------- --------------------------------
351,007 32,906 383,913 517,821
================================ ============================ ================================ ================================

15

Jewish Community Council of Gateshead

Notes to the Financial Statements (continued)

Year ended 31 March 2023

9. Analysis of support costs

Analysis of
support costs Total 2023 Total 2022
£ £ £
Communications and IT 3,786 3,786 3,766
General office 9,989 9,989 15,648
Finance costs 15,889 15,889 73
Governance costs 2,290 2,290 1,500
Motor 952 952 2,411
---------------------------- ---------------------------- ----------------------------
32,906 32,906 23,398
============================ ============================ ============================
Independent examination fees
2023 2022
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 2,290
=======================		 1,500
=======================

10. Independent examination fees

11. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as The total staff costs and employee benefits for the reporting period are analysed as follows:
2023 2022
£ £
Wages and salaries 96,022 101,497
Employer contributions to pension plans 886 1,873
---------------------------- --------------------------------
96,908 103,370
============================ ================================

The average head count of employees during the year was 17 (2022: 17).

No employee received employee benefits of more than £60,000 during the year (2022: Nil).

12. Trustee remuneration and expenses

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

13. Tangible fixed assets

Freehold Fixtures and Motor
property fittings vehicles Total
£ £ £ £
Cost
At 1 April 2022 and 31 March 2023 760,000 114,894 10,915 885,809
================================ ================================ ============================ ================================
Depreciation
At 1 April 2022 and 31 March 2023 – 111,620 10,915 122,535
================================ ================================ ============================ ================================
Carrying amount
At 31 March 2023 760,000 3,274 – 763,274
================================ ================================ ============================ ================================
At 31 March 2022 760,000 3,274 – 763,274
================================ ================================ ============================ ================================

16

Jewish Community Council of Gateshead

Notes to the Financial Statements (continued)

Year ended 31 March 2023

14. Debtors

2023 2022
£ £
Trade debtors 5,281 5,012
Other debtors 768,051 797,058
-------------------------------- --------------------------------
773,332 802,070
================================ ================================
Creditors: amounts falling due within one year
2023 2022
£ £
Bank loans and overdrafts 12,000 12,000
Trade creditors 12,522 13,213
Accruals and deferred income 2,800 6,193
Social security and other taxes 2,956 –
---------------------------- ----------------------------
30,278 31,406
============================ ============================
Creditors: amounts falling due after more than one year
2023 2022
£ £
Bank loans and overdrafts 332,224 346,857
================================ ================================

15. Creditors: amounts falling due within one year

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

The bank loans of £344,224 are secured against the assets of the charity.

17. 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 £886 (2022: £1,873).

18. Government grants

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

2023 2022
£ £
Recognised in income from donations and legacies:
Government grants income –
==============		 3,686
=======================

17

Jewish Community Council of Gateshead

Notes to the Financial Statements (continued)

Year ended 31 March 2023

19. Analysis of charitable funds

Unrestricted funds
At At
1 April 2022 Income Expenditure 31 March 23
£ £ £ £
General funds 478,037 165,093 (196,917) 446,213
================================ ================================ ================================ ================================
At At
1 April 2021 Income Expenditure 31 March 22
£ £ £ £
General funds 507,251 116,621 (145,835) 478,037
================================ ================================ ================================ ================================
Restricted funds
At At
1 April 2022 Income Expenditure 31 March 23
£ £ £ £
Restricted funds 837,562 192,994 (186,996) 843,560
================================ ================================ ================================ ================================
At At
1 April 2021 Income Expenditure 31 March 22
£ £ £ £
Restricted funds 886,910 322,638 (371,986) 837,562
================================ ================================ ================================ ================================
Analysis of net assets between funds
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Tangible fixed assets 763,274 – 763,274
Current assets 45,441 843,560 889,001
Creditors less than 1 year (30,278) – (30,278)
Creditors greater than 1 year (332,224) – (332,224)
-------------------------------- -------------------------------- -----------------------------------------
Net assets 446,213 843,560 1,289,773
================================ ================================ =========================================
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
================================ ================================ =========================================

20. Analysis of net assets between funds

18

Jewish Community Council of Gateshead

Notes to the Financial Statements (continued)

Year ended 31 March 2023

20. Analysis of net assets between funds (continued)

Restricted funds is grant funding and donations for particular projects.

21. Analysis of changes in net debt

At
At 1 Apr 2022 Cash flows 31 Mar 2023
£ £ £
Cash at bank and in hand 128,518 (12,849) 115,669
Debt due within one year (12,000) – (12,000)
Debt due after one year (346,857) 14,633 (332,224)
-------------------------------- ---------------------------- --------------------------------
(230,339)
================================		 1,784
============================		 (228,555)
================================

22. 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 Housing incurred a £1,996 deficit during the period to 31st March 2023. It had net assets of £1,947,509 as at 31st March 2023.

During the year the charity supported the social housing development of Adler Housing. Debtors include an amount of £518,051 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.

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