COMPANY REGISTRATION NUMBER: 03777848
CHARITY REGISTRATION NUMBER: 1087224
Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Financial Statements
31 March 2025
G A HARRIS & CO LIMITED
Chartered accountants & statutory auditor
Brulimar House
Jubilee Road
Middleton
Manchester
England
M24 2LX

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
Page
Trustees, & strategic annual report (incorporating the directors,
report)
Independent auditorfs report to the members
Statement of financial activities (including income and
expenditure account)
11
Statement of financial position
12
Statement of cash flows
13
Notes to the financial statements
14

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Trustees. & Strategic Annual Report (Incorporating the Directors, Report)
Year ended 31 March 2025
The twstees, who are also the directors for Ihe purposes of company law, present their report and the
financial statements of the charity for the year ended 31 March 2025.
Reference and administrative details
Registered charity name
Beenstock Home Management Co. Ltd
Charity registration number
1087224
Company registration number 03777848
Principal office and registered Brulimar House
office
Jubilee Road
Middleton
Manchester
M24 2LX
England
The trustees
Mordechai Halpem
Hoseas Avigdor Friedlander
Navah Kestenbaum
Auditor
G A Harris & Co Limited
Chartered accountants & statutory auditor
Bwlimar Housè
Jubilee Road
Middleton
Manchester
England
M24 2LX

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Trustees. & Strategic Annual Report (Incorporating the Directors, Report)
(Continued)
Year ended 31 March 2025
Structure, governance and management
Beenstock Home Management Co. Ltd is constituted by Memorandum and Articles of Association and
is a company limrted by guarantee. It was incorporated on 26 May 1999 as a company and the company
number is 3777848. The Memorandum and Articles of Association were amended by Special resolulion
on 17 March 2001. 11 wa5 registered as a charty on 28 June 2001 wrth the charity numbèr being
1087224.
Recrurtment and appointment of new trustees would be in line with the Trust Deed and wrth 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 home manager Mrs S. Neumann is CEO and responsible for day to day affairs on behalf of the
trustees. Mrs Huppert assists with bookkeeping and internal financial controls. Mrs Neumann and Mrs
Huppert are accountable to the trustees who ultimately have legal responsibility for the overall
management and control of the charity and meet regularty. AFI major decisions are taken collectively by
the trustees and all the trustees give of their time freety. The trustees are unpaid and details of any
related party transactions are disclosed as applicable in the notes to the accounts. The arrangements
for setting the pay of the charity's employees 15 the sole domain of the Irustees.
The truslees of the charity are legalty responsible for the overall management and control of the charity
and meel regularly. A management committee which includes the trustees, user representatives,
volunteers and staff representatives meet monthly to review financial and performance reports. The
committee has delegated responsibility for scrutiny and strategic planning.

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Trustees, & Strategic Annual Report (Incorporating the Directors, Report)
{continuedJ
Year ended 31 March 2025
Objectives and activities
The objects of the charity are to relieve elderly persons of the Orthodox Jewish faith, in particular those
resident in the North West of England, by the provision of housing. and other services and facilities are
calculated to provide the need of such persons.
The main activities are the provision of residential care, nursing care, supported independent living units,
domiciliary care, recreational activtties for both residents. tenants and local elderly people. All activities
are provided VAthin an Orthodox Jewish framework.
Public benefrt
The trustees confinn that they have referred to the guidance contained in the Charity Commission's
general guidance on publi¢ beneftt when reviewing the charity's aims and objectives and in planning
future activities and settin9 grant making policy for the year.
The trustees have regard to Ihe public benefit duty of the charty and consider this is met by the activities
of the Gharily. In particular benefit is received by the elderly vulnerable population..
-Funding offered by a local authority to pay for a place in the care home.
-People who are unable to pay receive parlicular benefit from charitable funds.
-Housing benefit and social care packages to cover the cost of supported accommodation and
domiciliary care costs.
-Local people who are elder￿ and in need. but living in their own homes, join for organised recreational
activities in Ihe care home.
-Nursing, CHC.
-Providing respite care funded through NHS.
-Provisions of activities through the chartties stated aims and objectNes.
The trustees measure the success of achieving the stated aims by enhancing the value ofthe life of the
individuals who live at the home. The trustees consider they have met their aims successfully this year.
Strategic report
The following sections for achievements and performance and financial review form Ihe strategic report
of the charty.

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Trustees, & Strategic Annual Report (Incorporating the Directors. Report)
Icontinuedj
Year ended 31 March 2025
Achievements and perfomiance
The charity received £62.140 (2024= £222.7801 in donations and grants during the year. The charity
also received £222.157 (2024. £179.853) In rent receivable as well as £1,625,919 {2024.' £1.640,5411
for charitable activities in respect of nursing home services.
The charity spent £1;972.656 12024- £1.959.824) on costs associated with services al the nursing
home as well as grant knnding, support and govemance cosls. These costs are in line with the objects
of the charity
The charity has governance costs comprising professional fees.
There were no material fundraising costs during the year
Related paty transactions in the reporting period are as disclosed in the notes to the accounts.
There was an overall deficit of resources for the year amounting to £67.481 (2024 Surplus- £90,197.)
The Trustees believe that the level of reserves brought forward of the charity are sufficient to absorb
the deficit in the year.
The trustees and management of the home have idenknfied that new residents can only come in to the
horne after a financial care plan has been agreed. this will ensure that the bad debts the charity
incurred previously are not repeated. Occupancy rates remain high and the control of overheads
especially wages is monitored by the trustees and as little agency staff as possible are utilised.
The health and wellbeing of the residents is paramount, lessons have been learned from the spread of
covid. The receipts of a grant from the sports council during the year has also allowed additional
mobility activities to take place within the home_
Demand for the home seNices remains strong, the home maintains a small number of vacancies to
cater for emergencies within the community.

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Trustees. & Strategic Annual Report (Incorporating the Directors. Report)
(conb"nued)
Year ended 31 March 2025
Financial review
The Irustees and management of the Beenstock Home are happy to report another year of
improvements during the year 31st March 2025.
The total number of registered nursing beds is 32. and 10 sheltered flats.
This continues our strategy of shifting Servi￿ delivery lo a more fragile and dependent client group.
The new care beds are all on the second floor and the rooms are seniiced by the new loungelkitchenette
which we built previously.
Service users have a comfortable space for socialising and light meals.
We now provide high qualtty elderfy care including end of lrfe care in an environment that is consistent
wrth the Jewish values of our Home.
Key care staff completed the six steps end of life care programme which is the new gold standard for
end of lrfe care. We have designed bespoke care plans for Beenstock lo reduce costs and lo improve
standards. of care planning. They are person centred and cutturally appropriate. Our ability lo now
accommodate full end of life care at a very high standard is a considerable achievement. This has
included some innovative approaches with our district nursing team to be able to provide subcoelaneous
fluids and glucose.
As a charitable care home. we are pleased to have been abk to subsidise a number of our residerrts
who have very limrted ability to Cover the top Ups. It is our hope that as our financial position improves
we can conlinue to offer these subsidie5 when needed.
The trustees feel the services delivered by the Beenstock Home Managernent Co. Ltd have been of
high standard and this has been evidenced through both Local Authority and CQC inspections. After
the end of the year there was a CQC visit which gave the care home an outstanding rating. The charity
has managed reasonably well in a difficult financial environment. Thè Home is anticipaling the situation
will improve yet further through-the increase in care beds and anticipated fundraising.
The truslees feel that the acttvty reflects the profile and standing within the local communty. The impact
for future year's expenditure is self evident and the trustees would like to record their appreciation for
all the financial support re￿iVed from benefactors during the course of the year.
The Trustees believe that the financial viability of the home going forward is 5UStainable.
Trustees. responsibilities statement
The trustees: who are also directors for the purposes of company law, are responsible for preparing the
trustees, report and the financial statements in accordance with applicable law and United Kingdom
Accounting Standards {Unrted Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charilable company and the incoming reSoUr￿S and
application of resources, including the income and expendrture, for that period.

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Trustees, & Strategic Annual Report (Incorporating the Directors. Report)
(continued)
Year ended 31 March 2025
In preparing these financial statements, the trustees are required to-.
select surtable accounting policies and then apply them consistently-
observe the mèthtads and principles in the applicable Charities SORP.,
make judgments and accounting estimates that are reasonable and prudent,.
state whether applicable UK Accounting Standards have been followed. subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concem basis unless li is inappropriale to presume
that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactKJns and disclose V￿th reasonable accuracy at any time the financial
position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
Each of the persons who is a trustee at the date of approval of this report Gonfimis that..
so far as they are aware. there is no relevant audit infomiation of which the charity's auditor is
unaware,. and
they have taken all steps that they ought to have taken as a twstee to make themselves aware of
any relevant audit infomiation and to establish that the charitWs auditor is aware of that information.
The trustees, & strategic annual report {incorporating the directors, report) and the strategic report were
approved on 29 January 2026 and signed on behalf of the board of trustees by..
Hoseas Avigdor Friedlander
Trustee

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Independent Auditor's Report to the Members of Beenstock Home
Management Co. Ltd
Year ended 31 March 2025
Opinion
We have audited the financial statement5 of Beenstock Home Management Co. Ltd (the 'charity') for
the year ended 31 March 2025 which comprise the statement of financial activities (including income
and expenditure account), statement offinancial posrtion. statement of cash flows and the related notes,
including a summary of signrficanl accounting policies. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS
102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom
Generally Accepted Accounting Practice).
In our opinion the financial statements..
give a twe and fair view of the state of the charrty's affairs as at 31 March 2025 and of tts incoming
resources and application of resour￿$. including ils income and expenditure, for the year then
have been property prepared in accordance with United Kingdom Generally Accepted Accounting
Practice.,
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We Conducted our audit in accordance with Intemational Standards on Auditing {UK) {ISAs {UK}l and
applicable law. Our responsibilities under those standards are further described in the auditorfs
responsibilitie5 for the audil of the financial Statements section of our report. We are independent of the
charity in accordance with the elhical requirements that are relevant lo our audtt of the financial
statements in the UK, including the FRC s Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audrt eviden￿ vie have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going coneem
In auditing the financial statements, we have conduded thatthe tru5tees' use of the going ccncern basis
of accounting in the preparation of the financial ststemenls is appropriate.
Based on the work we have performed. we have not identtfied any material uncertainties relating to
events or conditions that. individually or collectively, may cast significant doubt on the charty's ability to
continue as a going concem for a period of at least twelve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibilrties of Ihe trustees with respect to going concern are described
in the relevant sections of this report.

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Independent Auditorfs Report to the Members of Beenstock Home
Management Co. Ltd {¢ontiAueaJT
Year ended 31 March 2025
Other infomiation
The other informalion comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information. Our
opinion on the financial Statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report. we do not express any form of assurance conclusion thereon.
In connection wth our audit of the financial ststements, our responsibilily is to read the other information
and, in doing so, consider whether the other infomiats'on is materially inconsislent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If
we identify such material inconsistenaes or apparent material misststements, we are required to
determine whether there is a material misststemenl in the financial statements or a material
misstatement of the other information. If, based on the work we have perfomied, we conclude that there
is a material misstaternent of this other infonnation, we are required to report that fact.
We have nothing to report in this regard.
Oplnlons on other matters prescribed by the Companles Act 2006
In our opinion. based on the work undertaken in the course ofthe audit..
the information given in the trustees, report for the financial year for which the financial statements
are prepared is consistent with the financial statements.. and
the twstees, report has been prepared in accordance wtth applicable legal requirements.
Matters on whlch we are required to report by exceplion
In the light of the knowledge and understanding of the charity and its environment obtained in the course
of the audit. we have not identified material misstatements in the trustees, report.
We have nothing lo report in respect of the follcwing matters in relation to which the Companies Act
2006 requires us to report to you if, in our opinion..
adequate accounting records have not been kept, or retums adequate for our audit have nat been
received from branches not Vistted by us, or
the financial statements are not in agreement Wtth Ihe accounting records and rèturns., or
certain disclosures of trustees. remuneration spectfied by law are not made,. or
we have not recerved all the infomiation and explanations we require for our audit.

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Independent Auditorfs Report to the Members of Beenstock Home
Management Co. Ltd {¢ontinuedJ
Year ended 31 March 2025
Responsibilities of trustees
As explained more fully in the trustees. Tesponsibilities statement, the trustees (who are also the
directors for the purposes of company law) are responsible for the preparation of the financial statements
and for being satisfied that they give a true and fair view, and for such internal control as the trustees
determine is necessary to enable the preparation of financial statements that are free from material
misslatement. whether due lo fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charty's ability to
continue as a going concern. disclosing, as applicable, matters related to going concern and using the
going concem basis of accounting unless the tnJstees either intend to liquidate the charity or to cease
operations, or have no realistic allemalive but to do so.
Auditor's responsibllities for the audit of Ihe financlal statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assuran￿, but is not a guarantee that an
audit conducted in accordance wrth ISAS (UK) will always detecl a malerial misstatement when it exists.
Mi55tatements can arise from fraud or error and are Considered material if. individually or in the
aggregate, they could reasonabty be expected to Influen￿ the economic decisions of users laken on
the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above. to dètect material misstatemenls in respect
of irregularities. including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below..
We obtained an understanding of the legal and regulatory framewotl( that the Beenstalk Home
Management Co. LTD opefales in, and identified Ihe key laws and regulations that had a direct effect
on the determination of material amounts and disclosures in the financial statements. These included
the UK Companies Act and tax legislation,. and do not have a direct effect on the financial slatements
but compliance with which may be fundamental to the charrtable company's ability to operate or to avoid
a material penalty.
As the Beenslalk Home Management Co. LTD is classed as a small entty and has informed
management we have made use ofthe ethical standards ES-PASE exemption.
As part of an audit in accordance wtth ISAS (UK), we exeruse professional judgment and maintain
professional scepticism throughout the audrt. We a150-
Identfy and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, design and perform audit procedures responsrve to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of nol
delecling a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion. forgery, inlentional omissions, misrepresent8tions. or the override
of inlernal control.
Obtain an understanding of internal control relevant to the audit in orderto design audit procedures
that arè appropriate in the circumstsnces. but not for the purpose of expressing an opinion on the
effectiveness of the intemal control.

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Independent Auditor's Report to the Members of Beenstock Home
Management Co. Ltd (¢onllnueoJT
Year ended 31 March 2025
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting
and, based on the audit evidence obtained. whether a material uncertainty exists related to events
or conditions that may cast sign[f￿ant doubt on the charity's abiltty to continue as a going concern.
If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's
report lo the related discfosures in the financial statements or, if such disclosures are inadequate,
to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of
our aud¢tor's report. However. future events or conditions may cause the charity to cease to
continue a5 a going cOn￿rn.
Evaluate the overall presentation. strudure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underfying transactions and events
in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters. the planned
scope and timing of the audit and signfficant audrt findings, including any sHJnificant defioencies in
internal control that we identsfy during our audit.
Use of our report
This report is made solely to the charty's members, as a body. in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Gharity's
members those matters we are required to state to them in an auditor's report and for no other purpose.
To the fullest extent pemiitted by law, we do not accept or assume responsibilty to anyone other than
the charrty and the charity's members as a body, for our audti work. for this report, or for the opinions
we have fonned.
Gary Harris (Senior Statutory Auditor)
For and on behalf of
G A Harris & Co Limtted
Chartered accountants & statutory auditor
Brulimar House
Jubilee Road
Middleton
Manchester
England
M24 2LX
29 January 2026
10

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2025
2025
Restricted
funds Total funds
2024
Unrestricted
fvnds
Total funds
Note
Income and endowments
Donations and legacies
Charitable activities
Investmènt income
62,140
1.848.076
758
62.140
1.848,076
758
283,680
1,820.394
1,047
Total income
1,910,974
1,910,974
2,105,121
Expenditure
Expenditure on charttable adrvrties
Total expenditure
1,972,656
5,799
1,978,455
2,014,924
1,972.656
5.799
1.978,455
2,014,924
Net (expenditure)lincome and net
movement in funds
(61,682)
(5,799)
(67,481)
90.197
Reconciliation of funds
Total funds brought fornard
Total funds carried forward
412.876
5,799
418,675
328,479
351,194
351,194
418,675
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The noles on pages 14 to 22 fomi part of these flnancial statemerrts.
11

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
15
251,650
302,140
Current assels
Debtors
Cash at bank and in hand
16
199.864
122,032
94,626
103.684
321,89S
198,310
Creditors: amounts falling due within one year
Net current assets
17
222,352
81,774
99,544
116,536
Total assets less current liabllities
351,194
418,676
Net assets
351,194
418,676
Funds of the charity
Restricted fu nds
Unrestricted funds
5,799
412,876
351,194
Total charity funds
19
351,194
418,675
These financial statements were approved by the board of trustees and authorised for issue on 29
January 2026, and are signed on behalf of the board by..
Hoseas Avigdor Friedlander
Trustee
The notes on pages 14 to 22 fonn part of these financial ststements.
12

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Statement of Cash Flows
YÈar ended 31 March 2025
2025
2024
Cash flows from operating activities
Net {expenditure}Iin¢ome
167,481 }
90,197
Adjustments for
Depreciation of tangible fixed assets
other interest receivable and similar income
Accrued expenses1{in￿rneI
61,271
(7581
19,558
61,204
(1,047)
114,0801
Changes in."
Trade and other debtors
Trade and other creditors
(115,706}
131,488
132,727}
138,752}
Cash generated from operations
28,372
64,795
Inlerest receFved
758
1,047
Net cash from operating activities
29,130
65,842
Cash flows from investing activities
Purchase oftangible 2ssels
Net cash used in investing activtties
(10,781}
(10,781)
(8,964)
(8,964)
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
18,349
103,684
56,878
46,806
122,033
103,684
The notes on pages 14 to 22 forni part of these financial stalements.
13

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
General inforniation
The chartly is a public benefft entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the registered
office is Brulimar House. Jubilee Road. Middleton. Manchester, M24 2LX. England.
Statement of compliance
These financial statements have been prepared in compliance viith FRS 102, 'The Financial
Reporling Standard applicable in the UK and the Republic of Ireland,. the Statement of
Rècommended Practice applicable to chariiies 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 Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The occupancy rates ofthe care home remain high and the care home seniices remain in demand.
Informed management are CQDtrolling costs wherever possible. Grant applications continue
successfully and the communty fully supports the continuation of the care home which is a
registered charty. There are no material reasons, with the level of unrestricted reserves that the
charity has available. to cast doubl on the ability of the charity to continue as as a going concem
for the foreseeable fuiure.
Judgements and key sources of esttmation uncertainty
In the application of the charity's accounting policies, management and Iruslees are required to
make significant judgements, about the carrying value of assets and liabilities that sre not readily
apparent from other sources. Such judgements relate to the treatment of assert purchases and if
they are of a caprtal or revenue1rep1a￿rnent nature. Management and trustees will use their
knowledge and experience of the Home to ensure such judgements are fair and consistent with
previous judgements of the same category of assets and liability.
They are also required to make significant estimates 8nd underlying assumptions relating to
depreciation. prepayments. accruals and bad debt provisions, which are reviewed on an on-going
basis. Revisions to aetounting estimates are recognised in the period in which the estimate is
revised where the revision affects only that period. or in the period of the revision and future periods
where the revision affects both the current and future periods. The estimates and associated
assumptions are based on on on historical experience and other factors that are considered to be
relevant. Actual iesults may drffer from these estimates.
14

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Notes to the Financial Statements Icontin£
Year ended 31 March 2025
Accounting policies (continuedj
Fund aGGounting
Unrestricted funds are available for use at the discretion of the trustees lo further any of the
charity's purposes.
Restricted funds are subjected to restrictions on theirexpenditure declared by the donoror through
the terms of an appeal. and fall into one of fvrfo sub-dasses.. restricted income funds or endowment
funds.
Incoming resources
All incorning reSoUr￿S are included in the statement of financial activities when entitlement has
passed lo 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 specifi'c policies 8re
applied to particular Categories of income"
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and tts amounl can be measured reliabty.
legacy income is recognised when receipt is probable and entitlement 15 established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably. in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received rf the value can be reliably measured. No amounts are included for the
contnbution of general volunteers.
incijme from contracts for the suppty of services is recognised wtth the delivery of the
conlracled seNice. This is classified as unrestricted funds unless there is a contractual
requirement for it lo be spent on a particular purpose and fetumed if unspent, in which case
it may be regarded as restricted.
15

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
Accounting policies (continue
ResourGes expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classifEd under headings of the statement of financial
activities to which it relates-.
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities Ihat further its charttable 2ims for the benefrt of its beneficiaries, including those
support costs and costs relating to the govemanGe of the charity apportioned to charitable
activities.
other expendilure includes all expenditure that is neither related to raising funds forthe charity
nor part of tts expenditure on charitable actrvrties.
All costs are allocated lo expenditure categories reflecting the use of the resource. Direcl costs
attributable to a single activity are allocated directty 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 cosl, and subsequently stated at cosl less any accumulated
depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to wrrte off the cost or valuation of an asset. less its residual value,
over the useful economic life of that asset as follow5-
Fixtures and fittings
Buiklin9 improvements
200A reducing balance
1 OYO Straight line
100A straight line
15% reducing balance
Sefar Torah
Defined contrlbution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
tho relaled service ig provided. Prepaid contributions a￿ reGognised as an a55et to the extenl Ihat
the prepayment will lead to a reduction in future payments or a cash refund.
Limited by guarantee
The Beenstock Home Management Co. Ltd is a registered charity and a company limited by
guarantee and does not have a share capital. In the event ofthe charity being wound up members
are required to contribute an amount nol exceeding £10.
16

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Notes to the Financial Statements Icontinued)
Year ended 31 March 2025
Donatlons and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Donations
Donations
16,512
16.512
Grants
Grants receivable
Commission received
44,428
1.200
44,428
1,200
62,140
62,140
Unrestrided
Funds
Restricted Total Funds
Funds
2024
Donation5
Donations
204.220
204,220
Grants
Grants receivable
Commission received
18.560
60,900
79,460
222,780
60,900
283,680
Charitable activfties
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Continuing care- NHS
Domiciliary care
Residential care
Respite care
Social Security resident -Salford Cty
Council
Supported independant living flats-
meals
Rent receivable
Misc. income
294.053
81,037
228,426
36,543
294,053
81,037
228,426
36,543
251,831
62,418
366,994
39,291
251.831
62,418
366,994
39.291
877,382
877,382
825.868
825.868
107,528
222,157
950
107,528
222,157
950
93,939
179.853
200
93,939
179,853
200
1,848.076
1,848,076
1,820,394
1,820,394
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Bank interest receivable
758
758
1,047
1,047
17

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Notes to the Financial Statements (¢ontlnuedJ
Year ended 31 March 2025
Expenditure on charitable aclivltles by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Operating costs
Support costs
1.878,845
93,811
5,799
1,884,644
93.811
1.972.656
5.799
1,978,455
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Operating costs
Support costs
1.876,388
83,436
1,959,824
48,780
6,321
55.101
1,925,168
89,756
2,014,924
Expenditure on charitable activities by actlvity type
Activities
undertaken
directly
Support Total funds
costs
2025
Total fijnd
2024
Operating costs
Governance costs
1.884.644
87.353
6,458
1,971,997
6,458
1.978,455
2.008,985
5,939
2,014,924
1,884.644
93.811
10. Analysis of support costs
Analysis of
support cost5
actimty 1
Total 2025 Total 2024
Staff costs
General office
Govemance costs
86.303
1,050
6,458
93.811
86,303
1,050
6,458
82,252
1,564
4,981
93,811
88.797
11. Net (expenditureyincome
Net (expenditure)Iincome is ststed after chargingi{crediting)."
2025
2024
Depreciation of tangible fixed assets
61,271
61,204
18

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Notes to the Financial Statements fcontinuedj
Year ended 31 March 2025
12. Auditors remuneration
2025
2024
Fees payable for the audit of the financial statements
4,800
4,800
13. Staff costs
The total staff costs and employee benefrts for the reporting period are analysed as follows..
2025
2024
Wages and salaries
Social security costs
Employer contributions to pension plans
1,280,648
103,551
18,648
1,402,847
1,209,852
78,248
18,928
1.307,028
The average head count of employees durrng the year was 58 {2024.' 60). The average number of
full-lime equivalent empksyees during the year is analysed as follows..
2025
2024
Number of carers
Number of nurses
Number of administrative staff
Number of Housekeepers and kitchen staff
33
33
12
58
60
No employee received employee benefits of more than £60.000 during the year (2024.. Nil}.
14. Trustee remuneration and expenses
No remuneration or other benefrts from employment with the charity or a related entity were
received by the trustees.
19

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Note5 to the Financial Ststements (¢onfinuedJ
Year ended 31 March 2025
15. Tangible fjxed assets
Fixtures and
fittings
Building
improvemen
ts Sefer Torah
Total
Cost
At 1 April 2024
Additions
320,577
10.781
197.819
301,638
30.000
850,034
10,781
At 31 March 2025
Deprecialion
At 1 April 2024
Charge for the year
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
331,358
197,819
301,638
30.000
860.815
288.549
8.561
118,218
19,782
129.551
30.164
11,576
2.764
547,894
61.271
297.110
138.000
159,715
14,340
809, 165
34,248
59,819
79,601
141,923
15,660
251,650
32,028
172,087
18.424
302,140
16. Debtors
2025
2024
Trade debtors
Accrued income
Other debtors
184,660
7.278
7,926
69.468
17.746
7,412
199,864
94,626
17. Creditors." amounts falling due within one year
2025
2024
Trade creditors
Accrua15 and deferred income
Social security and other taxes
Other creditors
26,474
153,751
35,862
6.265
31,180
35,754
11,296
3.544
81,774
222,352
18. Pensions and other post retlrement benefits
Defined contribution plans
rhe amount recognised in income or expenditure as an expense in relation to defined contribLrtion
plans was £18,648 (2024: £18,928).
20

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Notes to the Financial Statements {conlinuedJ
Year ended 31 March 2025
19. Analysis of charitable funds
Unrestricted funds
At
1 Aprtl 2024
At
31 March 20
25
Income Expenditure
General funds
412,876
1,910,974 (1,972.656)
351.194
At
31 March 20
24
At
1 April 2023
Income Expenditure
General funds
328,479
2,1)44.221
(1,959,824)
412,876
Restricted funds
At
1 April 2024
At
31 March 20
25
Incom& Expenditure
Delapage Grant
Sport England
3,564
2,235
(3.564)
(2.235)
(5,799)
5,799
At
1 April 2023
At
31 March 20
24
Income Expenditure
Delapage Grant
Sport England
50,000
10,900
60.900
{46,436)
(8,665)
{55,101)
3,564
2,235
5,799
21

Beenstock Home Management Co. Ltd
Company Limited by Guarantee
Notes to the Financial Statements f¢on¢in1￿d)
Year ended 31 March 2025
20. Analysls of net assels between funds
Unrestricted Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
251,650
321,896
(222,352)
351,194
251,650
321,898
1222,3521
351,194
Unrestrtcted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net assets
302,140
198,310
{81,774)
302,140
198,310
(81,774)
418,676
418,676
21. Analysis of changes in net debt
At
At 1 Apr 2024 Cash flows 31 Mar 2025
103.684
18,348
Cash at bank and in hand
122,032
22. Related parties
The building the Home occupies is owned by Agudas Israel Housing Association (AIHA). AIHA are
registered with Ihe Regulator of S¢xial Housing under the Housing and Regeneration Act 2008
{Nn.LH3673) and is a charty registered under the Co-operative and Communty Benefit Societies
Act 2014 (No.23535R).
A management agreement betsveen the AIHA and the charity is for rent of the buildinglHome. Rent
per annum is £36,400. paid quarterty.
22