| PAGES | |||||
|---|---|---|---|---|---|
| Trustees' | annual report | (incorporating | the | director's report) | 1to 7 |
| Independent examiner's report to the |
trustees | ||||
| Statement | offmancial | activities (including | income and expenditure | ||
| account) | |||||
| Statement | offinancial | position | 10 | ||
| Statement | ofcash flows | ||||
| Notes to | the financial | statements | 12to 18 |
| 2023 | 2022 | |||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | |||||||
| funds | funds | Total funds | Total funds | |||||
| Note | 8 | |||||||
| Income and endowments | ||||||||
| Donations and legacies |
5 | 305,891 | 314,249 | 620,140 | 384,844 | |||
| Other income | 6 | 7,963 | 7,963 | 7,500 | ||||
| Total income | 313,854 | 314,249 | 628,103 | 392,344 | ||||
| Expenditure | ||||||||
| Expenditure on |
raising funds: | |||||||
| Costs ofraising donations | and | |||||||
| legacies | 7 | (56,554) | (56,554) | (17,711) | ||||
| Expenditure on |
charitable | activities | 8,9 | (563,219) | (170,765) | (733,984) | (583,492) | |
| Total expenditure | (619,773) | (170,765) | (790,538) | (601,203) | ||||
| Net expenditure | (305,919) | 143,484 | (162,435) | (208,859) | ||||
| Transfers between funds |
48,474 | (48,474) | ||||||
| Net movement | in funds | (257,445) | 95,010 | (162,435) | (208,859) | |||
| Reconciliation | offunds | |||||||
| Total funds brought forward |
1,049,998 | 4,990 | 1,054,988 | 1,263,847 | ||||
| Total funds carried forward | 792,553 | 100,000 | 892,553 | 1,054,988 |
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| Note | f | |||||
| Fixed assets | ||||||
| Tangible fixed assets | 15 | 1,016,477 | 630,395 | |||
| Current assets |
||||||
| Debtors | 16 | 32,283 | 12,573 | |||
| Cash at bank | and in hand | 12,762 | 509,637 | |||
| 45,045 | 522,210 | |||||
| Creditors: amounts | falling due within one year | 17 | (160,969) | (97,617) | ||
| Net current | liabiTities | (123,924) | 424,593 | |||
| Total assets | less current Uabilities | 092,553 | 1,054,988 | |||
| Funds ofthe | charity | |||||
| Restricted funds | 100,000 | 4,990 | ||||
| Unrestricted | funds | 792i553 | 1,049,998 | |||
| Total charity | funds | 10 | 892,553 | 1,054,98& |
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Cash flows from operating | activities | ||||
| Net expenditure | (162,435) | (208,859) | |||
| Adjustments for: | |||||
| Depreciation oftangible fixed assets | 72,083 | 70,603 | |||
| Changes in: | |||||
| Trade and other debtors | (19i710) | (6,856) | |||
| Trade and other creditors | 71,352 | 2,962 | |||
| Cash generated from operations |
(38,710) | (142,150) | |||
| Net cash used in operating | activities | (38,710) | (142,150) | ||
| Cash flows from investing | activities | ||||
| Purchase oftangible assets |
(463468) | (49,613) | |||
| Proceeds from sale oftangible assets | 5,103 | 3,985 | |||
| Net cash used in investing | activities | (458,165) | (45,626) | ||
| Net decrease in cash and | cash equivalents | (496,875) | (187,776) | ||
| Cash and cash equivalents | at beginning | ofyear | 509,637 | 697,415 | |
| Cash and cash equivalents | at end ofyear | 12,762 | 509,637 |
| value, over the useful econo | mic life ofthat asset as follows |
|---|---|
| Fixtures and fittings |
10%reducing balance |
| Motor vehicles | 25%reducing balance |
| Medical equipment | 25%reducing balance |
| Other fixed assets | 25%reducing balance |
| The charity is a company limited by member in the event ofwinding up is DONATIONS AND LEGACIES |
guarantee and has no share ca limited to 610. |
pital. The lia | bility of each |
|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2023 | |
| a | |||
| Donations | |||
| Donations | 280,279 | 280,279 | |
| Gmnts | 5,829 | 163,118 | 168,947 |
| Gills in Kind | 151,131 | 151,131 | |
| Events | 2,957 | 2,957 | |
| Shabbos Car Service | 16,826 | 16,826 | |
| 305,891 | 314,249 | 620,140 | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2022 | |
| f | |||
| Donations | |||
| Donations | 157,110 | 157,110 | |
| Grants | 32,684 | 12,350 | 45,034 |
| Gills in Kind | 143,277 | 143,277 | |
| Events | 14,434 | 14,434 | |
| Shabbos Car Service | 24,989 | 24,989 | |
| 229,217 | 155,627 | 384,844 |
| 6. | OTHER INCOME | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Total | Funds | Unrestricted | Total Funds | |||
| Funds | 2023 | Funds | 2022 | ||||
| Other income | 7,963 | 7,963 | 7,500 | 7,500 | |||
| 7. | COSTS OF RAISING DONATIONS | AND LEGACIES | |||||
| Unrestricted | Total | Funds | Unrestricted | Total Funds | |||
| Funds | 2023 | Funds | 2022 | ||||
| 8 | |||||||
| Costs ofmising donations -Donations |
and legacies | 56,554 | 56,554 | 17,711 | 17,711 |
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2023 | |||
| Medical Equipment | Loan Service | 109,611 | 109,611 | ||
| Respite Service Patient Transport |
Service | 384,125 62,583 |
169,517 1,248 |
553,642 63,831 |
|
| Supportcosts | 6,900 | 6,900 | |||
| 563,219 | 170,765 | 733,984 | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2022 | |||
| Medical Equipment | Loan Service | 138,735 | 138,735 | ||
| Respite Service | 271,217 | 116,914 | 388,131 | ||
| Patient Transport | Service | 46,862 | 1,664 | 48,526 | |
| Support costs | 8,100 | 8,100 | |||
| 464,914 | 118,578 | 583,492 |
| Activities | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| undertaken | Total funds | Total fund | ||||||||
| directly | Support costs f |
2023 f |
2022 | |||||||
| Medical Equipment | Loan Service | 109,611 | 109,611 | 138,735 | ||||||
| Respite Service | 553,642 | 553,642 | 388,131 | |||||||
| Patient Transport | Service | 63,831 | 63,831 | 48,526 | ||||||
| Governance | costs | 6,900 | 6,900 | 8,100 | ||||||
| 727,084 | 6,900 | 733,984 | 583,492 | |||||||
| 10. | NET EXPENDITURE | |||||||||
| Net expenditure | is | stated after charging/(crediting): | ||||||||
| 2023 | 2022 | |||||||||
| f | ||||||||||
| Depreciation | of | tangible fixed assets | 72,083 | 70,603 | ||||||
| 11. | INDEPENDENT | EXAMINATION | FEES | |||||||
| 2023 | 2022 | |||||||||
| Fees payable | to | the | independent | examiner | for: | |||||
| Independent | examination ofthe | financial | statements | 6,900 | 6,900 |
| STAFFCOSTS | YEAR | ENDED 31MARCH | 2023 | |
|---|---|---|---|---|
| The total staff costs and | employee | benefits for the reporting | period are analysed as |
follows: |
| 2023 | 2022 | |||
| Wages and salaries Social security costs |
149,655 2,501 |
137,178 3,154 |
||
| Employer contributions | to pension | plans | 377 | 411 |
| 152,533 | 140,743 |
| TANGIBLE FIXE | DASSETS | |||||
|---|---|---|---|---|---|---|
| Long | Fixtures, | |||||
| Freehold | leasehold | fittings and | Motor | |||
| property | property | equipment | vehicles | Other assets | Total | |
| Cost | ||||||
| At I Apr 2022 Additions |
375,000 352,753 |
46,846 | 679,025 60,749 |
105,269 | 67,823 2,920 |
1427,117 463,268 |
| Disposals | (15,409) | (15,409) | ||||
| At 31Mar 2023 | 727,753 | 46,846 | 724,365 | 105,269 | 70,743 | 1,674,976 |
| Depreciation | ||||||
| At I Apr 2022 | 470,594 | 67,595 | 58,533 | 596,722 | ||
| Charge for the year Disposals |
4,685 | 54,305 (10,306) |
9,418 | 3,675 | 72,083 (10406) |
|
| At 31Mar 2023 | 4,685 | 514,593 | 77,013 | 62,208 | 658,499 | |
| Carrying | ||||||
| amount | ||||||
| At 31Mar 2023 | 727,753 | 42,161 | 209,772 | 28,256 | 8,535 | 1,016,477 |
| At 31 Mar 2022 | 375,000 | 208,431 | 37,674 | 9,290 | 630,395 |
| 16. | DEBTORS | YEARENDED | 31MARCH 202 | 3 | |||
|---|---|---|---|---|---|---|---|
| 2023 | 2022 | ||||||
| Trade debtors | 33 | ||||||
| Prepayments | and accrued | income | 32,250 | 10,625 | |||
| Other debtors | 1,948 | ||||||
| 32,283 | 12,573 | ||||||
| 17. | CREDITORS: | amounts | falling due within | one year | |||
| 2023 | 2022 | ||||||
| Trade creditors | 44,573 | 7,628 | |||||
| Social security | and other | taxes | 735 | ||||
| Other creditors | 123,661 | 89,989 | |||||
| 168,969 | 97,617 |
| ANALYSIS OF CH Unrestricted funds |
ARITABLE FUNDS | ||||
|---|---|---|---|---|---|
| At | At 31March | ||||
| 1 April 2022 | Income | Expenditure | Transfers | 2023 | |
| General funds | 1,049,998 | 313,854 | (619,773) | 48,474 | 792,553 |
| At | At 31 March | ||||
| 1 April 2021 | Income | Expenditure | Transfers | 2022 | |
| General funds | 1,257,193 | 236,717 | (482,625) | 38,713 | 1,049,998 |
| Restricted funds | |||||
| At | At 31 March | ||||
| 1 April 2022 | Income | Expenditure | Transfers | 2023 | |
| Restricted Fund | 4,990 | 314,249 | (170,765) | (48,474) | 100,000 |
| At | At 31 March | ||||
| 1 April 2021 | Income | Expenditure | Transfers | 2022 | |
| I, | I, | ||||
| Restricted Fund | 6,654 | 155,627 | (118,578) | (38,713) | 4,990 |
| 19. | ANALYSIS OF N | ET A | SSETS BETWE | EN F | UNDS | |||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | ||||||
| Funds | Funds | 2023 | ||||||
| Tangible fixed assets | 916,477 | 100,000 | 1,016,477 | |||||
| Current assets | 45,045 | 45,045 | ||||||
| Creditors less than | 1 year | (168,969) | (168,969) | |||||
| Net assets | 792,553 | 100,000 | 892,553 | |||||
| Unrestricted | Restricted | Total Funds | ||||||
| Funds | Funds | 2022 | ||||||
| Tangible fixed assets Current assets |
625,405 522,210 |
4,990 | 630,395 522,210 |
|||||
| Creditors less than | 1 year | (103,409) | (103,409) | |||||
| Net assets | 1,044,206 | 4,990 | 1,049,196 | |||||
| 20. | ANALYSIS OF CHANGES IN NET DEBT | |||||||
| At | At | |||||||
| 1 Apr 2022 | Cash flows | 31Mar 2023 | ||||||
| K | ||||||||
| Cash at bank and in hand | 509,637 | (496,875) | 12,762 | |||||
| 21. | OPERATING LEASE COMMITMENTS | |||||||
| The total future minimum | lease payments | under | non-cancellable operating |
leases are as follows: | ||||
| 2023 | 2022 | |||||||
| Not later than 1 year |
91,000 | 83,500 | ||||||
| Later than 1 year and not |
later than 5 years | 364,000 | 291,500 | |||||
| Later than 5 years | 323,000 | 164,000 | ||||||
| 778,000 | 539,000 |