## ## ## ||||||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|||||