The Charity Registration Number is =_ 1110468 North Cheshire Jewish Nursery Property Trust Report and Accounts 31 August 2021
North Cheshlre Jewlsh Nursery Proyty Trust Rgport and accounts for tho year &ndgd 31 Augu$l 2021 Contents Page Charity infomiation Trustee5' Annual Report Indepondont Examiners. r8POrt Funds Statements... ststement ol Financial Activities ststement of Financial Activities- Prior Year statement Balance sheet Notes to the accounts
North Che$hlre Jewl$h Nursery Property Tru$t Trustees. Annual Report for the year ended 31 August 2021 The Trust88s present th8ir Report and Accounts for th8 year ended 31 August 2021. Reference and 8dministrative details The charity nam8. Th8 leg81 nam8 of th8 charity is.'- North Ch85hir8 Jewish Nursery Property Trust The ¢harity¥ area$ operation and UK charitable registration. The charity 18 regi81ered in England & Wales with the Charity Commission in England & Wales ICCEWI wth eharity number 1110468 Legal structure of the charity The charity is constituted as an unincorporated charity, established by Trust Deed. The governing document of the charity is the Trust Deed establishing the ch8rily. Date of Trust Deed 21 December 2004 There are no $trictIOnS in the goveming dwurnents on the opeotion ol the Charity or on its investment powers oth8r th8n those imposed by Charity Law. The trustees are all individuals. The prln¢lpal operatlng addres$, telephone number, emall and web addresses of the ¢harlty are:. North Cheshire Jewish Primary School St Ann's Road North. Heald Green Chesdle. SK8 4RZ Telephone 0161282 4500 Email Address ncjn@ntlbusiness.com The Trustees in office on the date the report was approved were:. Ginelle Est8rkin Philip Hodari Anthony Wagner- apwinted 28 June 2021 The followlng persons selved as Trustees durlng the year ended 31 August 2021 The trusle&s who served as a trustee in th8 reporting peri(, and, if applicae, their dates of appointment or resignaiion during the year were'.- Simone Kirs¢h- resign& 28 June 2021
North Che$hlre Jewl$h Nursery Property Tru$t Trustees. Annual Report for the year ended 31 August 2021 Objects and actlvllle$ of the ¢harlty The purposes ofthe ¢harlty as Set out In Its governlng document. The Trust's objects, as laid out in the Trust Deed, are to provide facilities for the provision of education for children under statutory sch(K)l age and to enhance the development and education of children under statutory s¢hool 89e. The main activities undertaken during the year to further the Charty purpose for the public benefit. The objects of the Trust have been achieved by the Trust entering into a 125 year lease with the foundation trustees of the School of land on the ¢ampus of the School. On this land has been ¢onslrucled a purpos designed single story nursery building to provide 70 place5. The Trust has also provided equipfflent within the nursery building. The appropriate funds wvere raised through donations flowing from a fund-raising ¢ampaign managed by th8 trustees, induding activitles man8ged through the subsidiary, NCJPS Promotions Limited. A mortgage of £200,000 was obtained from Alli8d Irish Bank in order to provide funds to pay the amount due lo the building contractor and other costs. This has now been discharged in full. All rent now due from th8 North Cheshir8 Jewish Nur58ry Education Trust is to be donated back to that trust. Th8 tru81888 have had regard to th8 Charity Comrnission's guidanc8 on public benefit in managing the activities of the ch3rily. The maln achlevements and perfomiance of the charlty durlng the year. The Trust has undertaken no activities this y8ar. Structure. governan¢e and management of the ¢harlty The methods used to r8cruitandappoint new charity trustees. The trustees ol the Trust We appointed by the trust deÈd from within the goveming body ol the School with a proven r8cord of commitni8nt lo education, and in particular Jewish education. Future appointments are by the trustees. Al Trustees serve for a period of 3 years. with the ex¢eplion of the first trustees who have been appoint8d for temis of 3. 4 8nd 5 years, and 8r8 81igibl8 for re-818Ction. Th8 trustees have the appropria18 knowledge of how a charity created for edu¢alion81 purposes should operate. Nevertheless, consideration Is eurrently being given to the most appropri8te form of training for trustees The charity¥ orgzni5ational 5tructurg. The Trustees have a once yearly meeting to discuss issues arising from the administration of the Trust. Because the Trust employs no staff. further de¢isions in rrfard to the running of the Trust are made by the trustees by infomial contact.
North Che$hlre Jewl$h Nursery Property Tru$t Trustees. Annual Report for the year ended 31 August 2021 The ¢harity¥ relationships with relatedparties. The Charity now operates in partnership with the North Cheshire Jewish Nursery Education Trust. which provides nursery t2re on a day-to4ay basis in the complex, the building of which this Trust was formed to achieve. Th8 Trust also works in cooperation wilh North Cheshir8 J8Wi5h Primary School in so far as lis airn is lo Increase the number of children in that s¢hwl by prokryding a feeder nursery. B8nker8 Lloyds TSB, 223 Finney Lane, Heald Green, Cheadle, Cheshire, SK8 3PY Financial review The ¢harlty¥ flnanclalposltlon at the endof the year ended 31 August 2021 The financial position of the charity 8t 31 August 2021 and comparatives for the prior pericd. as more fully detailed in the accounts, can be surntnarised as follows'.- 2021 2020 Net expenditure 14.2021 4.2011 Unrestricted Revenue Funds available for the g8n8r81 purpos88 of the charity 410.986 415.188 Total Funds 410.986 415.188 Finon¢i?I review of thepositign at the reporting d?te. 31 August 2021. Incoming resources. which late wholly to UnstrICted funds, totalled £30.000. Total resources expended, again wholly in respect of unr8Stricted funds, amount8d to £34,202. Therefore the result for the year was a deficit of £4,202. The net assets at 31 August 2021 ztnounted to £410,986. The value of tangible fixed assets, being the nursery building amounted lo £411,017. Total li8bilities amounted lo £432. The trustees consider the financial performance by the ¢harity during the year to have been satisf£¢tory. Pollcles on reseThès. The view of the trustees is that there 15 no requirement to hdd any Significant cash reserve5 or other investments. because of the main obje¢tives of the Trust. Availability andadequacy of assets of each of the funds The board of trustees is satisfied that the charity'5 zssets in each fund are available and adequate to fuffil its obligations in Spect of each fund. The majorrisk5 to which the Charityis exposedand reviews and sy5t8ms to mitigate them. Th8 rnain risk facing the Trust is that its current tennant, th8 Education Trust, does not attract sufficient pupil numbers.
North Che$hlre Jewl$h Nursery Property Tru$t Trustees. Annual Report for the year ended 31 August 2021 Detai15 of The Independent Examiner Eric Lang8r BSC FCA Chartered Accountant an(J Statutory Auditor 8-10 Calley Road Cheadle Cheshire SK8 1PY Statement of Tru$tee$'$ Responslbllltle$ Th8 charity's trustees 8re reswnsibl8 for the preparation of th8 accounts in accordance with the lenrs of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit r8quirement in the extant statutory regulations,the Ch8rities (Accounts 8nd Reports) Regulations 2008, 10 prepare the financial slatetnents in accordance with the SORP 2(H)5. in view of the fact that the SQRP 2005 has been withdrawn. the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recornmended Pr8Ctice for Accounting and Reporting by Chariliesl 2015, las amended by the Bulletin issued in October 2018 and applicable to all accounting p8rith5 b8ginning on or after 1st January 20191, ITh8 SORPI, In particular, charity18w requir88 the TrLJStees, if they prepar8 accounts on an 8ccruals basis, lo prepar8 financial statement5 for each financial year which give a true fair view of the slate of affairs of the charity as 81 the end of the financial year 8nd of the surplus or deficit of th8 charity. In preparing thos8 financi81 statements the Tru5tee5 are required to:. to prepare the accounts in accordan with United Kingdotn Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl. select suitable accounting policies and apply them consistently". rnak8judgementS and estimates that ar8 reasonab18 and prudent., prepare the financial statements on the going concern basis unless it is inappropriate to presutne that the chzrily wll continue in busine5S', stale whether applicable ac¢ounting standards and statements of recommended practi have been followed, subject to any material d8partur8s disclosed and explain8d in the financial stat8rnents,' The law requi$ that the trustees must not approve the a¢¢ounts unless they are satisfied that they give a true and f8ir vi8w of the stst8 of affair5 of th8 charity and of the surplus or deficit of th8 charity for th8 year. The Trustees are also reswnsible for tnaintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which ar8 sufficient to show and explain the charitls transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for tsking r8asonable steps for the prev8ntion 8nd detection of fraud and other irregulariti8S. The Trustees a also resrM)nsible for the contents of the Trustees, rery)rt. and the statutory responsibility of the Independent Exarniner in relation to the Tru5tee5' report is limited to examining the report and ensuring that on the fa¢e of the rewrt. there a no material inconsistencies with the figures disclosed in the financial ststements. 2310612022 This report was approved by the board of irustees on ....... G C Esterkin Ginetle Esterkin Trust88
North Cheshire Jewish Nursery Property Trust Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 August 2021 I report lo the trustees on my examination of the accounts of North Cheshire Jewish Nursery Propèrty Trust Ithe Trustl for the year ended 31 August 2021 Respe1Ve re$pon$lbllltle$ of the Tru$tee$ and the Independent Examlner As the charity Irust8es of th8 Trust YOU 8re responsible for the preparation of the accounts in accordance with th8 requirements of the Charities Act 20111.the ACVI. I rewrt in respect of my examlnalion of the Trust's a¢UnIS carrled out under se¢tion 145 of the 2011 Ad and In t2rrying out my examination I hav8 followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent Examiner's Statement I have wmpleted my examination. I confimi that no material matters have wme to my attention in wnnedion wth my examination giving me cause lo believe that in any material r8spect.' accounting records were not kept in SpeCt ol the Trust as QUIred by section 130 of the Act.. or the accounts do not accord wth thos8 records,. or th8 accounts do not comply with the applic8b18 requir8rnents conc8ming the form and content of accounts 58t out in the Charities IA¢¢ounts and Reports) Regul8tion$ 2008 other than any qUireMent that the a¢counts give a 'tru8 and fair view. which is not a matt8r consid8r8d 85 Part of 8n ind8p8ndent 8xarnination. I have no ¢on¢ems and have ¢ome across no other matters In ¢onne¢tion wth the examination lo whi¢h attents.on should be drawn in this report in order to enable proper understanding of the account5 to be reached. £/ Eric Langer Bsc FCA Chartered Accountant 8-10 Galley Road Ch8adl8 Cheshire SK8 1PY 28 Junè 2022 Thisreportwassignedon..............................
North Ch85hir8 Jewish Nursery Property Trust- Statement of Financial Activit18s for the year 8nd8d 31 August 2021 St8tement of Fln8nclal Actlvltles for the year ended 31 August 2021 SORP Ref Current year Current yezr Unr8Stricted Restricted Funds Funds Current year Total Funds Prior Year Total Funds 2021 2021 2021 2020 Income & Endowments from: Charitable activities Investments A2 30,000 30,000 30.000 Totsl Income 30.OIXI 30,000 30,001 Expenditure on- Charitable activities B2 34,202 34,202 34,202 Total expendlture 34.202 34,202 34,202 Net expenditure forthe year 14,2021 14,2021 14,2011 Net income after transfor5 A-B-C 14,2021 14,2021 14,2011 Net movement in fund5 142021 14,2021 14,2011 Reconciliation of funds-. Total funds brouglrt forward 415,188 415,188 419.389 Total funds carriod forward 410.986 410,986 415,188 The'SORP Ref indicated above is the classification of income sel out in the formal SORP documents. As required by paragrsph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balants Sheet. A separate Statement of Total Recognised Gains and Losses Is not qUId as this statement In¢ludes all r8cognised gains and Ios5eS. All the prior year transactions were uniestricted items, and no further analysi5 15 required l activllies dèrlve from Continuing operauons The notes attached on pages 9 to 14 torm an integral part of these account5.
North Ch85hir8 Jewish Nursery Property Trust- Statement of Financial Activit18s for the year 8nd8d 31 August 2021 SORP Ref Prior Year unStrICted Funds 2020 Prior Year Re$lri¢ted Funds 2020 Prior Year Total Funds 2020 Income from.. Charitable activitles Investments 30,OtM) 30,000 Total Income 30,001 30,001 Expendlture on: Charitable activities 82 34,202 34,202 Total expenditure 34.202 34,202 Net exponditure for th8 year 14,2011 14,2011 Net incomo after transfers 14,2011 14.2011 Net movement In funds 14,2011 14,2011 Reconciliation of funds=. Totsl fund$ brought fotrward 419,389 419,389 Totsl funds ¢arrled forward 415,18B 415,188 All activit18s deriv8 from continuing oporations
North Chèshire Jewish Nursery Propèrty Trust- Balance Sheet as at 31 August 2021 SORP Note Ref 2021 2020 Fixed assets Tangibl8 ass818 411,017 414,787 Current assets Cash al bank and in hand B4 401 833 Tc+tsl Curn1 a$$ets 401 833 Creditors.. amounts falling due within 0118 year 8 C1 1432 432 Ne¢ ¢urrenl Illabllltleslla$$ets 401 The totsl net a$$el$ of the ¢harl¢y 410.986 415.188 The totsl net a$$el$ of the ¢harl¢y are funded by the fund$ of the ¢harlty. a$ follows:. Restricted funds Unrestricted Funds Unrestricted Revenue Funds 11 D3 410,986 415,188 Total charity funds 410.986 415.188 Th&'SORP Ref indicated above is th8 classification of Balance Sheet items as set out in the formal SORP docurnents. A5 required by par8giaph 4.60 of the SORP, the brought forward and carried fotward funds above have been aged to the SOFA.. The Trustees acknowledge their respon5ibililies for complying with the requirements of ¢harity legislation with respect lo accounting record5 and the preparation of accounts. The charily is subject to Independent Examination under charity legislation, and th8 report of th8 Independent Examiner is on page 5. The Trustees are satisfied that. although the charity is not giStered under the Companies Acts. if it were so registered, it would be eligible to prepare accounts in 8ecordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the stnall companies regirne. G C Esterkin Gine¢te E$terkln Trustee Approved by the board of tIU5tee5 on . 2310612022 The note5 attached on pages 9 to 14 form an integral part of these accounts.
North Cheshlre Jewlsh Nursery Property Trust Notss to the Accounts for the year ended 31 August 2021 1 A¢¢ountlng poll¢le$ Pollcles rel8dng to the pmductlon of the accounts. Ba$1$ of preparaiion and a¢¢ounting ¢tsnvention The accounts have been prepared on the accrua15 basi5. under the historical cost convenlion. and in 3ccordance ryth the Financial Reporting Standard 102. leffeclive 1st January 20181 and'FRS 102 SORP Islalement of Recommended Practice for Accounting and Reporting by Chariliesl 2015, las amended by the Bulletin 18sued in October 2018 and applicable to all accounting periods beginning on or after 1st January 20191. (The SORPI, published by the Charity Commission in England & Wales ICCEWI, effective January 2016, and in a¢¢ord3nce ryth all applicable law In the charitV8 jurisdiction of r8giStration, except that th8 eh8rity has prep8r8d the financial statements in accordanct with the FRS 102 SORP ISt8temenl of Recommended Practice for Accountin9 and Reporbng by Chariliesl 2015, las amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st Janu8ry 20191. (The SORPI. in prefenCe to the previous SORP. the SORP 2005, whiGh has been withdrawn, notsrythstsnding the fa¢1 that the exlanl 8tatutory r8gulalM)ns, the Charities (Aecounls 8nd Reports) Regulations 2008 rtf8r explicitly to the SORP 2005. This has been done to accord with current best practice. The charity con5tilute5 a public benefit entity as define(I by FRS102. The charity is an unincorporated trust r8gi8t8red in England. Th8 principal addr888 of the charity is North Ch8shir8 J8wish Primary School. St Ann'5 Road North. Hea Green. Cheadle. Stockport. Cheshire. SK8 4RZ. Golng Concem The Tru51ees are satisfied that. at the time of approving the finanual ststemen15, 11 is appropriate to adopt the going concem ba8is In preparlng the financial statement8. Policies relating to Categories ofincomo andincome recognition. Income recognition All incomin9 resourtts a induded in the statement of financial activities when the charity is entitled lo the income and the atnount Gan be quantified wlh reasonable accuracy. The follong specrfic policies are applied lo particular c2t8gories of income.. Incorne from inve5ttnents 15 induded in the year in whith il is receivable. Pollcles rel8dng to expendlture on goods enrl selvkes pmvlded to the ch8*lty. Rèc<)gnltlon of Ilabllltles and expendllure Expenditure is recognised on an accrual basis a5 a liability 15 incurred. Expenditure includes anyVAT which cannot be fully recovered, and is rÈported as part of the expenditure to th1¢h it relates. Charitable expenditure comprises those costs incurred by the charity in the delivery of it5 activities and servi5 for its benefiuaries. It includes both costs that can bè allocated dirèdiy to such activities and those costs of an indirect nature necessary lo support them. Governance costs are those incurred in connection wlh sdminislration of the charity and complian vith constitutional and stalulory requirnents.
North Cheshlre Jewlsh Nursery Property Trust Notes to the Accounts for the year ended 31 August 2021 Poll¢le$ t¢ o$$ets. Ilabllltles andprovl$lon$ and oth¢rmatters. Tangible fixedassets Tangible fixed assets ar8 measured al Ih&ir original cost valu&, or subs8quenl revaluation, or If donated, as described above. Cost value includes 811 costs expended in bringing the asset into its intended working condition. Depreoation has been provided at the following rates in order to vite off the assets to their anticipated residual value ovei estimated useful lives. Leasehold premises straight line over life of le8se Financial instruments including cash and bank balanc85 Cash held by the Gharity is inGluded at the amount aGlually held and counted at the ye3r end. Bank balances. whether in credit or overdrawn, are 8hown at the amounls properly r&coneiled lo the bank stat8m8nls. Penslon8- definod contrfbutlon 8ch8me8 The charity opÈrates a dÈfinÈd conlrlbutlon pènslon scheme. Contributions are Charged lo the profit and loss actount as they become payable in accordance with the rule8 of the scheme. Fund Accounting Unrestricted funds ar& available for us8 at the discelion of tht trustees In furtheranc8 of the gener81 obl8Ctlves of th& char 2 Liability to taxatitsn The Trust88s consider that the charity 8atl8fi8S the lesls 88t out in Paragraph 1 Sthedule 6 of the Finance Act 2010 for UK corporation laK purposes. Accordingly, the Charity is potentially exempt from tsyalion in respect of income or capital gains received Nlhin CatOleS covered by chapter 3 part 11 of the Corporation Tax Acl 2010 or Section 256 of the Taxation of Ch2rgÈablÈ Gains Ad 1992, to the ÈxlÈnt that such income or gains are appliÈd Èxtlusivèly on IhÈ spetific charitable Dbj8cls of th8 charity and for no other purp088. Valu8 Added Tax is not r8coverabl8 by th8 charity, and is thefOre included in the relevant costs in the Ststemenl of Financi81 Activitie5. 3 Winding up or dissolution of the charity If upon wnding up or dissolution of the charity Ih8r8 r8main any ass8ls, after th8 satisfaction of all debts and liabilitl8S. the assets represented by the accumulated fund shall be transferred to some other charitsble body or bodie5 having similar objects to the tharity. 4 Slgnlftcancè of flnanclal Instruments to the charlty'8 posltlon There are no significant implications of such matters. 5 Net Ideficitysurplus before tax in the financial year 2021 2020 The nel Id8ficil)18urplus before lax in lh* financial war is stated after charging:. D8preaation of own8d fixed as8Èt8 Independent examinet5' remuneration 3,770 432 3,770 432 10
North Cheshlre Jewlsh Nursery Property Trust Notes to the Accounts for the year ended 31 August 2021 6 Remuneration and payments to Tru8ts6s and persons connectod with them No trustees or per80ns eonn8Ct8d wth them rectived any r8muneration or 8xpens88 from the tharily, or any related entity. 7 Tangible fixed assets Land and Buildings Total Cost At 1 September 2020 463,704 463,704 At 31 August 2021 463,704 463,704 Depreciation At 1 September 2020 Ch8rge for th8 y8ar 48,917 3,770 48.917 3,770 At 31 August 2021 52.687 52.687 N•t book value Al 31 August 2021 411.017 411.017 At 31 August 2020 414,787 414,787 8 Credltors.. amounts falllng du8 wlthln on8 year 2021 2020 Accrua18 432 432 432 432 9 R818tsd party transactlons North Cheshire Jemsh Nursery EduGalion Trust During the y8ar £30,00012020 £30,000) rent was r8ceiv8d from th8 Education Trust and a £30,00012020 £30,0001 donation w85 paid to the Educ8tK)n Trust.
North Cheshlre Jewlsh Nursery Property Trust Notes to the Accounts for the year ended 31 August 2021 10 Partlculars of how partlcular funds are represented by 8888ts and 118bllltlos At 31 August 2021 Unrestrlctod Deslgnated funds funds Restrlctsd funds Total Funds Tangible Fixed Assets Current Assets 411,017 401 14321 411.017 401 14321 410,986 410.986 At 1 Sept8mber 2020 Unrestricted Designated funds fund5 Re5trictsd fund5 Total Funds Tangible Fixed Assets Current Assets Current Liabilities 414,787 833 14321 414.787 833 14321 415.188 415.188 11 Change in total fund5 over the year as shown in Note 10, analysed by individual funds Funds brought fotward from 2020 Movement In fund5 in Transfers ba98 funds In 2021 Funds carried fotward to 2022 2021 See Ntyt¢ 12 Unrestrictedand designated funds... Unresthcted Revenue Funds 415,188 14,2021 410,986 Total unre5triGted and designated funds 415.188 4,2021 410.986 Total charity funds 415.188 4.202 410.986 12 AJ)alysls of movements In funds overthe year as 8hown In Note 11 other Gains & Losses 2021 Income Expenditure Movement in fund5 2021 2021 2021 Utsrestrlctedand de$lgnated funds... Unrestricted Rev&nue Funds 30,000 134,2021 14,2021 30.000 34.202 4.202 13 The purpos85 for which the funds as detailed in nots 11 are held by the charity ar8-. unstrI¢lerfaTrd de$ygnated fund$.'. These fund8 ar8 held for th8 m88ting the obj8CtiV88 of th8 charity, and to provide reserves for future activitie5. and subject to charity legislation. are free from all stn¢tions on their use. Unrestricted Revenue Funds 12
North Cheshlre Jewlsh Nursery Property Trust Detailed analysis of income and expenditure for the year ended 31 August 2021 as required by the SORP 2015 This analysis is classsifi8d byconventional nominal descriptions and not byactivity- 14 In¢ome from ¢harfjtable a¢tlvltles- Tradlng A¢tlvllle$ Current year Unrestricted Funds 2021 Current year Restricted Funds 2021 Current year Total Funds Prior Year Total Funds 2021 2020 Prlmary purpose and anclllary tradlng Letting of property for charitable purFK)5es 30,000 30.000 30,0(K) Total Primary purpose and ancillary trading 30,000 30,0110 30,000 15 Totsl In¢ome from charltsble actlvltles Current year Unrestrictsd Fund$ Current year Restricted Funds Current year Total Funds Prior Year Total Funds 2021 2021 2021 2020 Totsl incorne froffl charitatAe trading 30,000 30,000 30,000 Total from charltsble actlvltles 12020 incom8 was unreslricled 30.000 30.000 30.01)0 16 Investment Inme Current year Unrestricted Funds 2021 Current year Restricted Fund5 2021 Current year Total Funds Prior Year Total Funds 2021 2020 Bank Interest Receivable Total Investment In¢ome AII 2020 income was unstriCted 17 Expenditure on charitable activiti85- Charitable trading Current year Unrestrlcted Funds 2021 Current year Restrlcted Funds 2021 Current year Total Fund$ Prlor Year Totsl Funds 2021 2020 Reallocated from support cost5 3.710 3.770 3.7TO Total charitable trading costs 82b 3.770 3.770 3.770 13
North Cheshlre Jewlsh Nursery Property Trust Detailed analysis of income and expenditure for the year ended 31 August 2021 as required by the SORP 2015 18 Expenditure on Charitable a¢tivities- Grant funding of activities Current year Unrestricted Funds 2021 Current year Restricted Funds 2021 Current year Total Funds Prior Year Total Funds 2021 2020 Granis made to organis8tions Totsl grantmaking costs 30,000 30.000 30.0110 30.000 30,0(M) 30,000 B2c Broakdown of Grants rnad8 to organisation5 Current year Unrestricted Funds 2021 Current year Re$trieted Funils 2021 Current year Total Fund$ Prior Year Total Funds 2021 2020 North Cheshire Jewish Nursery Education Trust 30,000 30,000 30,000 30,000 30,000 30,000 19 Support costs for charitable activities Current year Unrestrlcte Funds 2021 Current year RestrlctÈd Funds 2021 Current year Total Fund$ Prlor Year Total Funils 2021 2020 Financial costs Depreciation & Arnorti5ation in total for the period Support costs before reallo¢atlon 3,770 3.770 3,770 3.770 3.770 3.770 Less support costs reallocated to specific activities To charitable trading costs 13,7701 13.7701 13,7701 20 Other Expendlture- Governance co8t8 Current year Current year Unrestricted Restricted Funds Funils 2021 2021 Current year Total Funds Prior Year Total Funds 2021 2020 Independent Exarninerfs fees 432 432 432 Total Governance costs 432 432 432 21 Totsl Charltable ÈxpÈndlture Current year Unrestricted Funds 2021 Current year Restricted Funils 2021 Current year Total Funds Prior Year Total Funds 2021 2020 Total charitable trading costs Totsl grantmaking costs Tot81 Govemance costs B2b B2c 82e 3,770 30,000 432 3,770 30.000 432 3,770 30,OIK) 432 Total charitable expenditu AII 2020 expenditure was unrestricted B2 34,202 34.202 34,202 14