| Page | |||||
|---|---|---|---|---|---|
| Trustees' annual report (incorporating |
the | director's | report) | ||
| Independent examiner's report to the |
trustees | ||||
| Statement offinancial | activities (including | income and | |||
| expenditure account) |
|||||
| Statement offinancial | position | ||||
| Statement ofcash flows | |||||
| Notes to the financial | statements | ||||
| The following pages |
do not form part ofthe financial statements | ||||
| Detailed statement of |
financial activities |
sg |
| Registered | charity | name | name | BAER HATORA LTD | BAER HATORA LTD | |
|---|---|---|---|---|---|---|
| Charity registration | number | 1086655 | ||||
| Company | registration | number | 04117057 | |||
| Principal office and | registered | 22 Bewick Road | ||||
| office | Gateshead | |||||
| Tyne &Wear | ||||||
| NE8 1DP | ||||||
| The trustees | ||||||
| Mr J Kohn | ||||||
| MrJZ Schleider | ||||||
| Mr L Spitzer | ||||||
| Independent | examiner | H Device FCCA | ||||
| 158Cromwell | Road | |||||
| Salford | ||||||
| M6 6DE |
| 2023 | 2022 | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||||
| funds | funds | Totalfunds | Total funds | ||||
| Note | 6 | E | |||||
| Income and endowments | |||||||
| Donations and legacies Charitable activities |
5 6 |
421,934 65,280 |
99,936 | 521,870 65,280 |
450,503 80,706 |
||
| Investment income |
7 | 12 | 12 | 1 | |||
| Total income | 487,226 | 99,936 | 587,162 | 531,210 | |||
| Expenditure | |||||||
| Expenditure on raising funds: |
|||||||
| Costs ofraising donations and legacies Expenditure on charitable activities |
8 9,10 |
15,331 452,529 |
99,936 | 15,331 552,465 |
26,760 471,336 |
||
| Total expenditure | 467,860 | 99,936 | 567,796 | 498,096 | |||
| Net income and net movement | in | funds | 19,366 | — | 19,366 | 33,114 | |
| Reconciliation offunds |
|||||||
| Total funds brought forward |
162,589 | 162,589 | 129,475 | ||||
| Total funds carried forward | 181,955 | 181,955 | 162,589 |
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| Note | ||||||
| Fixed assets | ||||||
| Tangible fixed assets | 15 | 175,947 | 185,088 | |||
| Current assets | ||||||
| Debtors Cash at bank and in hand |
16 | 5,409 57,616 |
5,409 15,039 |
|||
| 63,025 | 20,448 | |||||
| Creditors: amounts | falling due within one year | 17 | 57,017 | 42,947 | ||
| Net current assets | 6,008 | (22,499) | ||||
| Total assets less current | liabilities | 181,955 | 162,589 | |||
| Net assets | 181,955 | 162,589 | ||||
| Funds ofthe charity | ||||||
| Unrestricted funds |
181955 | 162589 | ||||
| Total charity funds | 19 | 181,955 | 162,589 | |||
| For the year ending 31 March 2023 the charity was entitled to exemption | from | audit under | section 477 | |||
| ofthe Companies Act |
2006 | relating to small companies. |
| Statement ofCash Fl Year ended 31 INarch |
ows 2023 |
|||
|---|---|---|---|---|
| 2023 | 2022 | |||
| 6 | ||||
| Cash flows from operating Net income |
activities | 19,366 | 33,114 | |
| Adjustments for: Depreciation oftangible fixed assets Government grant income |
9,141 (99,936) |
9,612 (91,332) |
||
| Other interest receivable and similar income |
(12) | (1) | ||
| Interest payable and similar Accrued (income)/expenses |
charges | 799 (950) |
750 1,200 |
|
| Changesin: Trade and other debtors |
2,091 | |||
| Trade and other creditors | 15,020 | (10,270) | ||
| Cash generated from operations |
(56,572) | (54,836) | ||
| Interest paid Interest received |
(799) 12 |
(750) 1 |
||
| Net cash used in operating |
activities | (57,359) | (55,585) | |
| Cash flows from investing Purchase oftangible assets |
activities | (174,640) | ||
| Net cash used in investing activities |
(174,640) | |||
| Cash flows from financing Government grant income |
activities | 99,936 | 91,332 | |
| Net cash from financing activities |
99,936 | 91,332 | ||
| Net increasei(decrease) in cash and cash Cash and cash equivalents at beginning |
equivalents ofyear |
42,577 15,039 |
(138,893) 153,932 |
|
| Cash and cash equivalents | at end ofyear | 57,616 | 15,039 |
| value, over t | he useful economic | life ofthat asset | as follows: | as follows: |
|---|---|---|---|---|
| Fixtures and | fittings | 4%straight | line | |
| Equipment | 25% reducing | balance | ||
| Impairment | offixed assets |
| 5. | Donations | and legaci | es | |||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | ||||||
| Funds | Funds | 2023 | ||||||
| 6 | 6 | |||||||
| Donations | ||||||||
| Donations | 421,934 | 421,934 | ||||||
| Grants | ||||||||
| Government | grant income | 99,936 | 99,936 | |||||
| 421,934 | 99,936 | 521,870 | ||||||
| Unrestricted | Restricted | Total Funds | ||||||
| Funds | Funds | 2022 | ||||||
| 6 | 6 | |||||||
| Donations | ||||||||
| Donations | 359,171 | 359,171 | ||||||
| Grants | ||||||||
| Government | grant income | 91,332 | 91,332 | |||||
| 359,171 | 91,332 | 450,503 | ||||||
| 6. | Charitable | activities | ||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||
| Funds | 2023 | Funds | 2022 | |||||
| 6 | F | 6 | 9 | |||||
| Income from charitable | activities | 65,280 | 65,280 | 80,706 | 80,706 | |||
| 7. | Investment | income | ||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||
| Funds | 2023 | Funds | 2022 | |||||
| F | 6 | 6 | ||||||
| Bank interest receivable | 12 | 12 | 1 | 1 | ||||
| 8. | Costs of raising donations | and | legacies | |||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||
| Funds | 2023 | Funds | 2022 | |||||
| F | ||||||||
| Costs ofraising donations | 15,331 | 15,331 | 26,760 | 26,760 |
| Expenditure on |
charitable activities b |
y fund type | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2023 | ||
| 6 | 6 | |||
| Direct charitable | activities | 450,304 | 99,936 | 550,240 |
| Support costs | 2,225 | 2,225 | ||
| 452,529 | 99,936 | 552,465 | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2022 | ||
| 6 | 6 | F | ||
| Direct charitable | activities | 378,804 | 91,332 | 470,136 |
| Support costs | 1,200 | 1,200 | ||
| 380,004 | 91,332 | 471,336 |
| Expenditure | on | charitable activ |
ities by activity type | |||
|---|---|---|---|---|---|---|
| Activities | ||||||
| undertaken | Support | Total funds | Total fund | |||
| directly | costs | 2023 | 2022 | |||
| 6 | ||||||
| Direct charitable | activities | 550,240 | 550,240 | 470,136 | ||
| Governance | costs | 2,225 | 2,225 | 1,200 | ||
| 550,240 | 2,225 | 552,465 | 471,336 |
| 11. | Net income | Net income | ||||||
|---|---|---|---|---|---|---|---|---|
| Net income is stated after | charging/(crediting): | 2023 | 2022 | |||||
| 6 | ||||||||
| Depreciation | oftangible fixed assets | 9,141 | 9,612 | |||||
| 12. | Independent | examination | fees | |||||
| 2023 | 2022 | |||||||
| Fees payable to the independent examiner for: Independent examination ofthe financial statements |
2,225 | 1,200 | ||||||
| 13. | Staff costs | |||||||
| The total staff costs and employee | benefits for the reporting | period | are analysed as 2023 |
follows: 2022 |
||||
| 6 | 6 | |||||||
| 195,319 | 157,295 |
| 15. | Tangible fixed assets | |||
|---|---|---|---|---|
| Fixtures and | ||||
| fittings | Equipment | Total | ||
| Cost | 6 | 6 | ||
| At 1April 2022 and 31 March 2023 | 193,156 | 67,882 | 261,038 | |
| Depreciation | ||||
| At 1 April 2022 Charge for the year |
13,726 7,726 |
62,224 1,415 |
75,950 9,141 |
|
| At 31 March 2023 | 21,452 | 63,639 | 85,091 | |
| Carrying amount |
||||
| At 31 March 2023 | 171,704 | 4,243 | 175,947 | |
| At 31 March 2022 | 179,430 | 5,658 | 185,088 | |
| 16. | Debtors | |||
| 2023 | 2022 | |||
| Other debtors | 5,409 | E 5,409 |
| Creditors: amounts f |
alling due within one year | ||
|---|---|---|---|
| 2023 | 2022 | ||
| 6 | F | ||
| Trade creditors Accruals and deferred income Social security and other taxes Other creditors |
34,549 1,800 14,099 6,569 |
24,536 2,750 10,628 5,033 |
|
| 57,017 | 42,947 |
| Government | grants | grants | |||
|---|---|---|---|---|---|
| The amounts | recognised in the financial statements |
for government | grants are as follows: 2023 |
2022 | |
| 6 | E | ||||
| Recognised Government |
in income from donations grants income |
and legacies: | 99,936 | 91,332 |
| Analysis of | charitable funds |
||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | funds | At | At | ||||
| 1 | Apdl 2022 | Income | Expenditure | 31Iaarch | 23 | ||
| General funds | E 162,589 |
6 487,226 |
(467,860) | 181,955 | |||
| At | At | ||||||
| General funds | 1 April 2021 6 129,475 |
Income F 439,878 |
Expenditure (406,764) |
31 March 22 E 162,589 |
|||
| Restricted | funds | At 1 April 2022 6 |
Income | Expenditure E |
31 March | At 23 |
|
| Restricted | Fund | 99,936 | (99,936) | ||||
| At | At | ||||||
| 1 April 2021 | Income | Expenditure | 31 March | 22 | |||
| E | |||||||
| Restricted | Fund | 91332 | (91332) |
| Unrestricted | Total Funds | ||
|---|---|---|---|
| Funds | 2023 | ||
| Tangible fixed assets Current assets Creditors less than 1 year |
6 175,947 63,025 (57,017) |
6 175,947 63,025 (57,017) |
|
| Net assets | 181,955 | 181,955 | |
| Unrestricted | Total Funds | ||
| Funds | 2022 | ||
| Tangible fixed assets Current assets Creditors less than 1 year |
185,088 20,448 (42,947) |
6 185,088 20,448 (42,947) |
|
| Net assets | 162,589 | 162,589 |
| At | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| At | 1 | Apr 2022 | Cash flows | 31Mar | 2023 | ||||||
| Cash | at | bank | and | in | hand | F 15,039 |
42,577 | 6 57,616 |
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Income and endowments | 6 | 6 | |||
| Donations | and legacies | ||||
| Donations | |||||
| Government | grant income | 421,934 99,936 |
359,171 91,332 |
||
| 521,870 | 450,503 | ||||
| Charitable | activities | ||||
| income from | charitable | activities | |||
| 65,280 | 80,706 | ||||
| Investment | income | ||||
| Bank interest | receivable | ||||
| 12 | |||||
| Total income | |||||
| 587,162 | 531,210 |
| BAER HATORA LTD Company Limited by G Notes to the Detailed S Year ended 31 li/larch 2 |
uara tate 023 |
ntee ment ofFinancial Activitie |
s | |
|---|---|---|---|---|
| 2023 | 2022 | |||
| 6 | F | |||
| Costs of raising donations Costs of raising donations Advertising Fundraising and dinner costs |
and and |
legacies legacies -Donations |
1,037 14,294 15,331 |
6,583 20,177 26,760 |
| Costs of raising donations | 15,331 | 26,760 | ||
| Expenditure on charitable Direct charitable activities |
activities | |||
| Activities undertaken direct/y Wages/salaries |
195,319 5,539 |
157,295 7,144 |
||
| Rent Rates & water Light & heat Repairs & maintenance Legal and professional fees Telephone Other office costs Depreciation |
1,436 27,002 61,297 2,635 3,150 1,695 9,141 799 |
16,521 43,976 12,716 5,740 727 9,612 750 |
||
| Bank charges | 140,665 | 121,721 | ||
| Food and provisions Pdnting postage and stationery |
1,626 99,936 |
2,602 91,332 |
||
| Security | 550,240 | 470,136 | ||
| Governance costs Governance costs -accountancy |
fees | 2,225 | 1,200 | |
| Expenditure on charitable |
activities | 552,465 | 471,336 | |
| 19,366 | 33,114 | |||
| Net income |