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2023-06-30-accounts

Page
Reference and Administrative
Details ofthe Company,
its Trustees and Advisers
Trustees'
Report
2-4
Trustees'
Responsibilities
Statement
Independent
Examiner's
Report
6-7
Statement of Financial Activities
Balance Sheet 9-10
Notes to the Financial Statements 11-25

Unrestricted Restricted Total Total
funds funds funds funds
2023 2023 2023 2022
Note f. f. f.
Income from:
Donations
and legacies
6,239 31,816 38,055 36,560
Charitable
activities
118,795 118,795 88,649
Total income 125,034 31,816 156,850 125,209
Expenditure
on:
Charitable
activities
184,953 33,684 218,637 173,019
Total expenditure 184,953 33,684 218,637 173,019
Net movement
in funds
(59,919) (1,868) (61,787) (47,810)
Reconciliation
offunds:
Total funds brought forward 74,574 12,043 86,617 134,427
Net movement
in funds
(59,919) (1,868) (61,787) (47,810)
Total funds carried forward 14,655 10,175 24,830 86,617

2023 2022
Note f.
Fixed assets
Tangible assets 23,070 78,441
23,070 78,441
Current assets
Debtors 13,224 12,839
Cash at bank and in hand 21,529 16,584
34,753 29,423
Creditors: amounts falling due within one
year (32,993) (15,719)
Net current assets 1,760 13,704
Total assets less current liabilities 24,830 92,145
Creditors: amounts falling due after more
than one year 13 (5,528)
Total net assets 24,830 86,617
Charity funds
Restricted
funds
10,175 12,043
Unrestricted
funds
14,655 74,574
Total funds 24,830 86,617

Unrestricted Restricted Total
funds funds funds
2023 2023 2023
Donations 6,239 31,816 38,055
Unrestricted Restricted Total
funds funds funds
2022 2022 2022
Donations 8,539 28,021 36,560
4. Income from charitable activities
Unrestricted Total
funds funds
2023 2023
Income from charitable activities 118,795 118,795
Unrestricted Total
funds funds
2022 2022
Income from charitable activities 88,649 88,649
5. Analysis of grants
Kol Nidre
Appeal AF Gemach Total
donations donations funds
2023 2023 2023
Donations made 17,234 6,000 23,234

Grants to Grants to Total
Institutions Individuals funds
2022 2022 2022
13,698 6,000 19,698

Unrestricted Restricted
funds funds Total
2023 2023 2023
Promoting Jewish Religion 184,953 33,684 218,637
Unrestricted Restricted
funds funds Total
2022 2022 2022
Promoting Jewish Religion 147,961 25,058 173,019

Restricted Support Total
Direct costs donations costs funds
2023 2023 2023 2023
Promoting Jewish Religion 177,167 23,234 18,236 218,637

Analysis ofexpenditure ofexpenditure by activities (continued)
Activities Grant
undertaken funding
of
Support Total
directly activities costs funds
2022 2022 2022 2022
Promoting Jewish Religion 141,158 19,698 12,163 173,019
Analysis ofdirect costs
Charitable Total
activities funds
2023 2023
Depreciation 55,371 55,371
Rent 39,529 39,529
Electricity 4,207 4,207
Repairs 8 maintenance 4,141 4,141
Caretaking and cleaning 9,981 9,981
Yamim Noraim expenses 34,254 34,254
Children service expenses 2,738 2,738
Cost of Kiddushim 12,763 12,763
Speaker fees 450 450
Community events 1,142 1,142
Water 411 411
Leining 2,180 2,180
Scholar in residence 10,000 10,000
177,167 177,167

Analysis ofdirect c osts (continued)
Charitable Total
activities funds
2022 2022
Depreciation 55,371 55,371
Rent 37,147 37,147
Electricity 5,292 5,292
Repairs 8 maintenance 497 497
Caretaking
and cleaning
7,209 7,209
Yamim
Noraim expenses
17,998 17,998
Children
service expenses
3,199 3,199
Cost of Kiddushim 6,009 6,009
Speaker fees 210 210
Water 376 376
Leining 2,700 2,700
Scholar in residence 5,150 5,150
141,158 141,158
Analysis ofsupport costs
Charitable Total
activities funds
2023 2023
Insurance 5,972 5,972
Other establishment costs 2,338 2,338
Telephone
and broadband
1,415 1,415
Hall rental cost 3,807 3,807
Computer expenses 2,643 2,643
Bank charges 201 201
Examiner fees 1,860 1,860
18,236 18,236

Analysis o f support c ost s (continued)
Charitable Total
activities funds
2022 2022
Insurance 5,443 5,443
Other establishment costs 953 953
Telephone and broadband 2,074 2,074
Legal and professional fees 1,582 1,582
Bank charges 161 161
Governance costs 1,950 1,950
12,163 12,163
8. Independent examiner's remuneration
Independent
ex
aminer's
rem
uneration
2023 2022
Fees payable to the company's independent examiner for the preparation
and independent examination ofthe company's annual accounts 1,860 1,950

Leasehold
improvement
f.
Cost or valuation
At 1 July 2022 550,271
At 30June 2023 550,271

Tangible fixed assets (continued)
Leasehold
improvement
Depreciation
At 1 July 2022 471,830
Charge for the year 55,371
At 30June 2023 527,201
Net book value
At 30June 2023 23,070
At 30June 2022 78,441

2023f 2022
Due within one year
Other debtors 50
Prepayments and accrued income 13,174 12,839
13,224 12,839

2023 2022
Other loans 5,528
Other creditors 1
Accruals and deferred income 27,465 15,718
32,993 15,719

2023 2022
Other loans 5,528

Statement offunds
Statement offunds - current year
Balance at 1 Balance at 30
July 2022 Income Expenditure June 2023
Unrestricted
funds
General
Funds - all funds
74,574 125,034 (184,953) 14,655
Restricted funds
Kol Nidrei Appeal
Fund
348 17,241 (17,234) 355
Sam Cohen Memorial Fund 2,800 (450) 2,350
Alan Fosterman
Gemach
Fund 6,233 6,000 (6,000) 6,233
Scholar in residence 2,662 8,575 (10,000) 1,237
12,043 31,816 (33,684) 10,175
Total offunds 86,617 156,850 (218,637) 24,830

Balance at
Balance at Transfers 30June
1July 2021 Income Expenditure inlout 2022
Unrestricted funds
General Funds - all funds 127,719 97,188 (147,961) (2,372) 74,574
Restricted funds
CSM 251 (210) (41)
Kol Nidrei Appeal Fund 14,046 (13,698) 348
Sam Cohen Memorial Fund 3,450 (650) 2,800
Alan Fosterman Gemach
Fund 3,258 6,000 (6,000) 2,975 6,233
Scholar in residence (251) 7,975 (5,150) 88 2,662
6,708 28,021 (25,058) 2,372 12,043
Total of funds 134,427 125,209 (173,019) 86,617

Summary offunds - current y ear
Balance at 1 Balance at 30
July 2022 Income Expenditure June 2023
f. f. f. f.
General funds 74,574 125,034 (184,953) 14,655
Restricted funds 12,043 31,816 (33,684) 10,175
86,617 156,850 (218,637) 24,830

Balance at
Balance at Transfers 30June
1July 2021 Income Expenditure inlout 2022
General funds 127,719 97,188 (147,961) (2,372) 74,574
Restricted funds 6,708 28,021 (25,058) 2,372 12,043
134,427 125,209 (173,019) 86,617

Analysis of net assets between funds - cur rent year
Unrestricted Restricted Total
funds funds funds
2023
f.
2023f 2023
f.
Tangible fixed assets 23,070 23,070
Trade investments
Current assets 24,578 10,175 34,753
Creditors due within one year (32,993) (32,993)
Total 14,655 10,175 24,830

Analysis ofnet assets between funds - prior y ear
Unrestricted Restricted Total
funds funds funds
2022 2022 2022
Tangible fixed assets 78,441 78,441
Heritage assets
Current assets 17,380 12,043 29,423
Creditors due within one year (15,719) (15,719)
Creditors due in more than one year (5,528) (5,528)
Total 74,574 12,043 86,617