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2022-12-31-accounts

Trustees D Neuwirth
BStone
AWeis
RWeis
SWeis
Secretary BStone
Charity number 1104484
Company number 05070736
Registered office 59 Kings Road
Prestwich
Manchester
M25 OLQ
Auditor Lopian Gross Barnett &Co
1st Floor Cloister House
Riverside, New Bailey Street
Manchester
M3 5FS
Bankers Barclays Bank
25 Cheetham Hill Road
Manchester
M4 4FL

Page
Trustees'
report
1-4
Statement of Trustees' responsibilities
Independent
auditor's
report
Statement
offinancial
activities
Balance sheet 10
Statement
ofcash flows
Notes to the financial statements 12-21

Unrestricted Unrestricted
funds funds
2022 2021
Notes 6
Income from:
Donations
and legacies
3 4,700 14,718,750
Investments 4 21,097,970 21,000,450
Total income 21,102,670 35,719,200
~E*
dlt
Property
holding
costs 6 3,737,980 3,460,845
Charitable
activities
5 13,861,480 15,596,974
Total resources expended 17,599,460 19,057,819
Net gains on investments 11 1,528,582 40,482,282
Net income for the year/
Net movement in funds 5,031,792 57,143,663
Fund balances at 1 January 2022 409,016,757 351,873,094
Fund balances at 31 December 2022 414,048,549 409,016,757

2022 2021
Notes f 5
Fixed assets
Investment properties 13 419,904,558 415,551,607
Current assets
Debtors 14 1,972,615 2,620,727
Cash at bank and In hand 36,374,910 37,308,798
38,347,525 39,929,525
Creditors: amounts faglng due within
one year (11,714,553) (10,458,794)
Net current assets 26,632,972 29,470,731
Total assets less current llablgtles 446,537,530 445,022,338
Creditors: amounts faglng due after
more than one year 17 (32,488,981) (36,005,581)
Net assets 414,048,549 409,016,757
Income lunds
Unresiricted funds 414,048,549 409,016,757
414,048,549 409,016,757

2022 2021
Notes f
Cash flows from operating
activities
Cash absorbed
by operations
21 (15,644,078) (3,223,884)
Investing
activities
Purchase ofinvestment
property
(2,914,692) (36,424,428)
Proceeds on disposal ofinvestment
property
90,323 77,638,196
Repayment
ofinvestment
loans and
receivables
139 (410)
Interest and rent received from investments 21,097,970 21,000,450
Net cash generated
from investing
activities
18,273,740 62,213,808
Financing
activities
Repayment
ofbank loans
(3,563,550) (34,179,892)
Net cash used in financing
activities
(3,563,550) (34,179,892)
Net (decrease)/increase
in cash and
equivalents
cash (933,888) 24,810,032
Cash and cash equivalents
at beginning
ofyear 37,308,798 12,498,766
Cash and cash equivalents
at end of
year 36,374,910 37,308,798

3 Donations and legacies
Unrestricted Unrestricted
funds funds
2022 2021
f
Gift aid receivable 4,700 14,718,750
4 Investments
Unrestricted Unrestricted
funds funds
2022 2021
6 6
Rental income 20,788,116 20,965,934
Interest receivable 309,854 34,516
21,097,970 21,000,450

Heading Heading
¹ac982 ¹ac982
2022 2021
8
Direct costs
Charitable grants to institutions 13,807,741 15,533,914
Share of suppok and governance costs (see note 7)
Support 17,113 30,478
Governance 36,626 32,582
13,861,480 15,596,974
Analysis
by
Unrestricted
fund
funds
13,861,480 15,596,974

Property holding costs
Unrestricted Unrestricted
funds funds
2022 2021
f 8
Ground rents, insurance premiums, legal and professional fees 2,432,257 1,775,666
Interest payable 1,305,723 1,685,179
3,737,980 3,460,845
Suppok costs
Support Governance 2022 Suppok Governance 2021
costs costs costs costs
6 6 9
Support costs 17,113 17,113 30,478 30,478
Audit fees 35,000 35,000 27,500 27,500
Accountancy 1,626 1,626 5,082 5,082
17,113 36,626 53,739 30,478 32,582 63,060
Analysed between
Charitable activities 17,113 36,626 53,739 30,478 32,582 63,060

Net gains/( loss es)
on in
vestmen ts
Unrestricted Unrestricted
funds funds
2022 2021
f 6
Revaluation of investment properties 1,528,582 24,155,779
Gain/(lass) on sale ofinvestment properties 16,326,503
1,528,582 40,482,282

2022
6
Fair value
At 1 January 2022 415,551,607
Additions through acquisitions and giRs 2,923,830
Disposals (90,323)
Net gains or losses through fair value adjustments 1,528,582
Other changes (9,138)
At 31 December 2022 419,904,558

Debtors Debtors
Amounts
falling due within one year:
2022
8
2021f
Trade debtors 1,098,250 1,726,370
Other debtors 317,724 179,828
Prepayments and accrued income 556,641 714,529
1,972,615 2,620,727

2022 2021
6 f
Bank loans 33,395,031 36,958,581
Payable within one year 906,050 953,000
Payable after one year 32,488,981 36,005,581
Amounts included above which fall due after five years:
Payable other than by instalments 12,167,500

Notes 2022f 2021
6
Bankloans 15 906,050 953,000
Other taxation and social security 730,663 736,930
Trade creditors 1,770,159 1,390,865
Other creditors 3,398,522 2,842,302
Accruals and deferred income 4,909,159 4,535,697
11,714,553 10,458,794

Creditors: amounts
falling due after
more than one year
Notes 2022f 2021
Bankloans 15 32,488,981 36,005,581

At At 1January
2022
Incoming
resources
Resources
expended
Gains and
losses
Gains and
losses
At 31
December
2022
General funds 409,016,757 21,102,670 (17,599,460) 1,528,582 414,048,549
Previous year: At 1January
2021
Incoming
resources
Resources
expended
Gains and
losses
At 31
December
2021
6 6
Generalfunds 351,873,094 35,719,200 (19,057,819) 40,482,282 409,016,757
Unrestricted funds - [descriptionI
These are unrestricted funds which are material to the charity's activities,
Movement
in funds
Balance at
Incoming
Resources
Revaluations, Balance at
1January 2022
resources
expended
gains and
losses
31 December
2022
6 6
Unrestricted funds 409,016,757
21,102,670 (17,597,035)
1,528,582 414,050,974

Cash generated
from operations
Cash generated
from operations
2022
6
2021
6
Surplus for the year 5,031,792 57,143,663
Adjustments
for:
Investment
income recognised
in statement offinancial activities (21,097,970) (21,000,450)
Gain on disposal ofinvestment property (16,326,503)
Fair value gains and losses on investment properties (1 528 582) (24 155779)
Movements
in working capital.
Decrease
in debtors
647,973 454,348
Increase
in creditors
1,302,709 660,837
Cash absorbed
by operations
(15,644,078) (3,223,884)

22 Analysis ofchanges
In net funds
At 1January Cash flows At 31 December
2022f 2022
6
Cash at bank and in hand 37,308,798 (933,888) 36,374,910
Loans falling due within one year (953,000) 46,950 (906,050)
Loans falling due after more than one year (36,005,581) 3,516,600 (32,488,981)
350,217 2,629,662 2,979,879