The Charity Registration Number is :_ 1110468 North Cheshire Jewish Nursery Propety Trust Report and Accounts 31 August 2022
North Cheshlre Jewlsh Nursery PropertyTrust Report and accounts for the year èndod 31 August 2022 Contents Page Charlty Infomiatlon Trustees. Annual Report Independent Examiners. report Funds Statements... Statement of Financial Activities ststement ol Financial A¢livities- Prior Year statement Balance sheet Note8 to the accounts
North Che$hlre Jewl$h Nur$ery Property Tru$1 Trustees. Annual Report for the year ended 31 August 2022 The Trustees present th8ir Report and Accounts for th8 year ended 31 August 2022. Reference and 8dministrative details The charitynam8. Th8 leg81 nam8 of th8 charity is.'- North Cheshire Jewish Nursery Propety Trust The ¢harity* area$ operation and UKGharitable regi$tr&tion. The charity is registered in England & Wales with the Charity Commission in England & Wales ICCEWI with Charity number 1110468 Legal structure of the charity The charity is constituted a5 an unincorporated charity, established by Trust Deed. The goveming docurnent of the charity is the Trust Deed establishing the charity. Date of Tru51 Deed 21 December 2004 There are no $trictIOnS in the goveming do¢ument$ on the operation ol the Charity or on its investment power5 Oth8r than those imposed by Charity Law. The trustees are all individuals. The prln¢lpal operatlng addres$, telephone number, emall and web addre$$es of the ¢harl¢y are.'- North Cheshire Jewish Primary Schod St Ann's Road North, H8ald Gr88n Cheadle. SK8 4RZ Telephone 0161 282 4500 Email Addr8ss ncjn@ntlbusin8ss.com The Trustees In office on the date the report was approved were:. Ginetle Esterkin Philip Hodari Anthony Wagner
North Che$hlre Jewl$h Nur$ery Property Tru$1 Trustees. Annual Report for the year ended 31 August 2022 Objects and actlvllle$ of the ¢harlty The purposes ofthe ¢harlty as Set ou¢ In Its governlng duMent. The Trust's objects, as laid out in the Trust Deed, are to provide facilities fr>r the provision of education for children under statutory school age and to enhance the developrnent and education of children under statutory s¢hool 89e. The main activities undertaken during the year to further the charity's purpose for th8 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 campus of the School. On this land has been constructed a purpose- designed single story nursery building to provide TO places. The Trust has also provided equipment within the nursery building. The 8ppropri8te funds were r8ised through donations flowing from a fund-raising campaign tnanaged by the trustees, including activities Tnanaged through the subsidiary, NCJPS Prornotions Limited. A mortgage of £200,000 was obtained from Allied Irish Bank in order lo prowde funds to pay the amount due to the building contractor and other costs. This has now been discharged in full. All rent now due from the North Cheshire Jewish Nursery Education Trust is to be donated back to that trust, less any arnount required to cover annual expense5. Th8 tru81888 have had regard to th8 Charity Comrnission'8 guidanc8 on public benefit in rn8naging th8 activities of the ch3rily. The maln a¢hlevement$ and perfornian¢e of the ¢harlty dutlng the year. The Trust has undertaken no activities this year. Structure, governance and management of the charity The methods used to recruit andappoint n8w charity trust8e& The trustees of the Trust were appointed by the trust deed from within the governing body of the School with a proven record of cotnrnitrnent to education, 3nd in particular Jewish education. Future 3PPOlnttnents are by the trustees. Ml Trustees s8Ne for a pericd of 3 years, with the exception of the first trustees who have been appointed for teS of 3. 4 and 5 year5, and are eligible for re-election. The trustees have the appropriate knowledge of how a charity created for educ8tion81 purposes should operate. Nevertheless, consideration is currently being given to the tnost appropriate form of training for Iruslees The Charltys organlsatlonalstrueturo. The Trustees have a once yearly meeting lo discuss issues arising from the administration of the Trust. Bee8use the Trust employs no staff, further decisions in regard to the running of th8 Trust are made by the trustees by informal conta.
North Che$hlre Jewl$h Nur$ery Property Tru$1 Trustees. Annual Report for the year ended 31 August 2022 The ¢harity¥ relationships with relatedparties. The Charity now operates in partnership with the North Cheshire Jewish Nursery Education Trust, which provides nursery care on a day-to4ay basis in the CoMex, the building of which this Trust was formed to achieve. Th8 Trust also works in c(x)P8ration with North Cheshir8 Jewish Primary School in so far as its aim is to Increase the number of children in that school by prokryding a feeder nursery. B8nker8 Lloyds TSB, 223 Finney Lsne, Heald Green, Cheadle, Cheshire, SK8 3PY Financial review The ¢harlty$ flnan¢lalposltlon •t the end of the year ended 31 August 2022 The financial position of the charity 8t 31 Augusl 2022 and comparatives for the prior period. as more fully detailed in the accounts, can be surntnarised as follows:_ 2022 2021 Net expenditure 13,9391 14,2021 Unrestricted Revenue Funds available for the 98n8ral purpos8s of the charity 407,046 410,985 Total Funds 407.1)46 410.985 Financial review of theposition at the reporting dat4 31 August 2022. Incoming resources. which relate wholly to unrestricted funds. totalled £30.225. Total resources expended, again wholly in respect of unrestricted funds, amounted to £34,164. Therefore the result for the year was a deficit of £3.939. The net assets al 31 August 2022 amounted lo £407,046. The value of tangible fixed assets. being the nursery building amounted lo £407.247. Total li8bililies amounted to £444. The trustees consider the financial performance by the charity during the year to have been satisfactory. Pollcles on reseThes. The view of the trustee5 15 that there is no requirement to hold any significant cash reserves or other investments, because of the main objectives of th& TrLJSt. A¥*ilability andad•quaey of as$•ts of •aeh of th• funds The board of Iruslees is Satisfied that the charity's assets In each fund a available and adequate to fulfil ils obligations in respect of each fund. The maiorrisks lo which the Charity is exposedand vIewS and systems to mitigate them. The main risk facing the Trust is that ils ¢urrent tennant, the Education Trust. does not attract sufficient pupil numbers.
North Che$hlre Jewl$h Nur$ery Property Tru$1 Trustees. Annual Report for the year ended 31 August 2022 Details of The Independent Examiner Eric Langer BSC FCA Chartered Accountant and Statutory Auditor 8-10 Galley Road Cheadle Cheshire SK8 1PY Statement of Trustoos's Respon5ibilit185 The charitls trustees are responsible for the preparation of the accounts in accordance with the lemis of the Charitie5 Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notrwithstanding the explicit requirement In the extant ststutory regulations.the Charities IAc¢ounts and ReKK)rtsl RUlationS 2008. to prepare the fi'nancial Statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn. the Trustee5 detertnined to interpret this responsibility as requiring thetn to folk)w current best pr3¢t1 and prepare the a¢counts ac¢ording lo the FRS 102 SORP (Statement of Re¢ommended Practice for Accounting and Reporting by Charities) 2015, las amended by the 8ulletin issued in October 2018 and applicable lo all accounting peri(8 binnIng on or after 1st January 20191. IThe SORPI. In particular, charity Isw requires the Trustees, if they prepar8 accounts on an accrusls basis, to prep8r8 financial statements for each financial year which give a true and fair view of the stale of affairs of the charity as 8t the end of th8 financial year 8nd of th8 surplus or deficit of th8 charity- In pr8paring th058 financial statements the Trustees are required to:_ - to pr8pare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice Iunited Kingdotn Accounting Standard5 and applicable lawl. select suitable accounting policies and apply them consistently., rnake judgernent5 snd estimates that are reasonable and prudent., prepare the financi81 statements on the going concem basis unless it is inappropriate to presume that the charity 11 continu8 in business., stale whether applit2ble ac¢ounting standards and ststements of re¢ommended practice have been followed. subject to any material departures disclosed and explained in the financial statements", The law requi$ that the trustees must not approve the accounts unless they are satisfied that they give a true and f8ir view of the ststg of affairs of th8 charity and of the surplus or deficit of the charity for th8 year. The Trustees are also responsible for maintaining adequate accounting record5 hvhich disclose with reasonable accuracy at 8ny time Ihe financial position of the charity 8nd which are sufficient to show and exp18in the charitls transactions and enable them to ensure that the financial statement5 comply wth reguktions rnade under the Charities Act 2011. They are also responsible for 8afuardlng th8 assets of the ch8rily 8nd henc8 for taking reasonable steps for the prevention and detection of fraud and other irregularities. Th8 Trust8es ar8 also responsibl8 for th8 contents of the Tru8tees' report, and the statutory responsibility of the Independent Exarniner in relation to the Truslee5' report is limited to exsmining the report and ensuring that on the face of the rerx)rt. there a no material inconsistencies with the figu$ disclosed in the financial ststements. 2810612023 This report was approved by th8 board of truste8s on Ginetle Est8rkin 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 2022 I report lo the trustees on my examination of the 8ccounts of North Cheshire Jewish Nursery Property Trust Ithe Trustl for the year ended 31 August 2022 Respe1Ve respon$lbllltle$ of the Tru$tee$ and the Independent Examlner As the charity trust8es of th8 Trust YOU 8re r8sponsible for the pr8paration of th8 accounts in 8ccordance with th8 requirements of the Charities Act 20111.the Acl'l. I rewrt in respe¢t of my examination of the Trust's a¢¢ounls ¢arrled out under section 145 tsf the 2011 Act and In C8rrying out rny examination I have followed all the applicable Directions given by the Charity Comrnis8ion Ljnder se¢ts"on 14515llbl ol the Act. Independent Examiner's Ststement I have wmpleted my examination. I confimi that no material matters have wme to my attention in connection with my examination giving me cause to believe that in any material respect.. accounting COrdS were not kept in SpeCt ol the Trust as required by section 130 of the Act.. or the accounts do not accord with those records,. or the accounts do not comply with the applicable requirernents conceming the foitn and content of accounts set out in the Charities (Accounts 8nd Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not 3 mattel considered as part of an independent exatninalion. I have no cOnrn$ and have Come across no other matters in ¢onne¢tion wilh the examination to which attention should be drawn in this report in order to enable proper understanding of the accounts to be reached. £l<•r/ Eri¢ Langer BS¢ FCA Chartered Accountant 8-10 Gauey Road Cheadle Cheshire SK8 1PY 28 June 2023 ThIspOrtw0ss1gnedOn.......................
North Ch85hire Jewish Nursery Property Tru5t- Statement of Financial Activities for the year ended 31 August 2022 St8tement of Fln8nclal Actlvltles for the ye8r ended 31 August 2022 SORP Ref Current year Current year Current year Unr8Stricted Re5trict8d Total Fund5 Funds Fund5 Prior Year Total Funds 2022 2022 2022 2021 Income & Endowments from: Donations & Legacies Charitable actimties A1 225 30,000 225 30,000 30,000 Totsl Income 30.225 30,225 30,000 Expenditure on- Charitable actimties B2 34,164 34,164 34,202 Total expenditure 34.164 34,164 34,202 Net expendItU for the year 13,9391 13,9391 14,2021 Net incomo after trdnsfers A-B-C 13,9391 13,9391 14,2021 Net movement in fund5 13.9391 13,9391 14,2021 RenCIlIatIOn of funds:. Totsl funds brought forward 410.985 410,985 415,187 Total funds carried forward 407,046 407,046 410,985 The'SORP Ref indic8t8d above is the c185sificalion 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 Balan Sheet. A separ8te Sla18menl of Total Recognised Gains and Loss88 is not required as thi8 Statement includes all recogni5ed gain5 and losses. All the prior year transa¢llons We unrestrSded items. and no further analysls Is requiod l activities derive from continuing operations The notes attached on pa9es 9 to 14 fomi an Integral part of these accounts.
North Ch85hire Jewish Nursery Property Tru5t- Statement of Financial Activities for the year ended 31 August 2022 SORP Ref Prior Year Unrestrlcted Funds 2021 Prior Year Restrlcted Funds 2021 Prior Year Total Funds 2021 Income from.. Charitable actiMtI8S 30,000 30,000 Totsl In¢ome 30.000 30.000 Expenditure on- Charitabl8 actiMt188 82 34,202 34,202 Total expendlture 34.202 34,202 Net expendlture for the year 14,2021 14,2021 Net income after transfers 14,2021 14,2021 Net movement in funds 14.2021 14,2021 Reconclllatlon of funds:. Totsl funds brought forward 415,187 415,187 Total funds urried forward 410,985 410,985 All activities derive from continuing operations
North Chèshire Jewish Nursery Propèrty Trust- BalaneÈ Sheet as at 31 August 2022 SORP Note Ref 2022 2021 Fixed assets Tangibl8 ass81s 407,247 411,017 Current assets Investments held as current assets Cash at b8nk and in hand 8 B3 B4 225 18 400 Total current assets 243 400 Creditors.. amounts falling due within one year 9 C1 432 Ne¢ ¢urrenl Ilabllltles 12011 1321 The total net assets of the charlty 407,046 410,985 The totsl net assets of the charlty a funded by the funds of the ¢harlty, as follows'.- Restricted funds Unrestrlcted Funds UnrestrideLI Revenue Funds 12 03 407,046 410,985 Total charlty lunds 407,r)46 410,985 The'SORP Ref indicated above is the classifi¢alion of Balance Sheet items as set out in the formal SORP docurnents. A5 required by paragraph 4.60 of the SORP, ihe brought forward and carried forward funds above have been aged to the SOFA.. The Truste8s acknowledge their responsibilit18s for complying with the r8quirem8nts of charity legislation with respect lo accounting record5 znd the preparation of accounts. The ch8rily is subject to Ind8p8nd8nt Examination under charity legislation, and th8 report of th8 Independent Examiner is on page 5. The Trustees are satisfied that, atthtsugh the charity is not registe under the Companies Acts. if il We so regist8r8d, it would b9 81igibl8 lo prepar8 accounts in 8ccordance with th8 provisions in Part 15 of th8 Comp8ni8S Ad 2006. applicable to companies subject to the small wmpanies regime. q 6 Glnette Esterkln Trustee Approved by the board of tru5tee5 on . 2810612023 The notes attached tsn pages 9 to 14 form an integral part of these aeeounts.
North Cheshire Jewish Nursery Property Trust Notss to the Accounts for the year ended 31 August 2022 1 Accountlng pollcle8 Pollcles relatlng to the pmductlon of the accounts. Basls of preparatlon and accountlng conventlon The accounts have been prepared on the accruals bas18. under the historical cost convention, and In accordance with th& Finanal Reporting Stsndard 1Q2, leffeclive 1st January 20161 and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, las amended by the Bulletin issued in October 2018 and applicable to all accounting periocls beginning on or after 1st January 20191. (The SORPI. published by the Charity Commission In England & Wales ICCEWI, Èffective January 2016, and in accordance Mlh all applicable law in the charitvs jurisdiction of registration, except that the charity has prepad the financial slalements in accordance the FRS 102 SORP (Statement of Recomrnended Practice for Accounting and Reporhng by Charities) 2015. las amended by the Bulletin 188u&d In October 2018 and applicablè to all accounting periods beginning on or after 1st January 20191, (The SORPI. in preference ID the previou8 SORP, the SORP 2005, which ha8 b88n withdrawn, notlIhStand1ng th8 fact that the extant 5tstutory regulations. the Charities IAccounts and Report51 RegulatlOn5 2008 refer explicitly lo the SORP 2005. This has been done to aGcord with current best practice. The charity constitu1&8 a public b•nÈfit entity as defined by FRS102. The charity is an unincorporated trust registered in England. The princip818ddress of the charily is North Cheshire Jewish Primary School. St Ann's Road North. Heald Green, Cheadle, Stockport, Cheshire. SK8 4RZ. Golng Concem The Trust888 ar8 sat18fi8d that, at th8 lime of approving the financial statem8nls, il is appropriate to adopt the going con basis in prep8ring the finanryal stalernents. Policies reting to cateytsrie$ of yncornÈ and income rÈcognilion. In¢tsme re¢ognition All incoming rÈ8ourtes a in¢luded in the statement of finan¢ial a¢tivilies when the ¢harily is enlilled lo thè income and the amount can b8 quantified 1th r8880nabl8 accuracy. The following sp8cific policies are 8ppli8d lo particular categories of incorne.. Income from Investment8 is included in th& year in which it is receivable. Donated goods, facllltles and seThlce8 Donated current a55ets are recognised at the current fair value. All such donations are recognised as donation incorne. and debited tD current assets. Policie$ rÈkting to expenditurè on good$ èrtd servites provided to the tharity. RegnitiOn of liabililie5 and expendilure Expenditure Is recognise(l on an accrual basis as a liability is incurred. Expenditure includes any VAT %thich cannot be fully reGovered, and is reported as part of the expenditure to whiGh it relates. Chsritable expenditure MPriseS those costs incurred by the charity in the delivery of its activities and services for ils benefiaaries. It includes both costs that c8n be alkncated direclly lo such activitie5 and Ihose costs of an indirect natu necessaryto support them. Governance costs are those incurred in connection with administration of the charty and cornplian with constitutional and stslulory requiretnents.
North Cheshire Jewish Nursery Property Trust Notss to the Accounts for the year ended 31 August 2022 Pollcles relallng to 8ssets. Ilahllltles andprovlslons 8nd olherm8tters. Tangible fixed4ssets Tangible fixed assets are measured al their original c05t V8lue. or subsequent rev8lu8tion. or if donated. 8s described above. Cost value in¢lude$ 811 ¢osts expended in bringing the asset into its intended working ¢ondilion. Depreuation has been provida at the followng rates in order to write Off the assets to their anticipated residual value ovei 8stlm8ted useful Iivs. Leasehold pretnises straight line over life of lease Financial instruments including cash and bank balances Ca8h held by the charity is includ8d 81 th8 amount actually h8ld and counted al th8 year 8nd. Bank balances, wh8th8r in credit or overdrawn. are Shown al the arnounts properly reconciled to the bank statement5. P8nsions- defined contribution schem85 The charity op8rates a defin8d contribution pension scheme. Conlribulk)ns are charg8d lo th profit and loss account as they become p8yable in accordance with the rules of the scheme. Fund Accounting unStriCted funds are avsi18ble for use at the discretion of the trustees in furtherance of the general objective5 of the char 2 Liability to taxation The Trustees consider that the charity 5&tisfies the tests set out in Paragr8ph 1 Schedule 6 of the Finance Act 2010 for UK Gorporalion tax purposes. Accordingly, the Charity is polentially exempt frotn taxalion in respect of incotne or capitsl gains received Mthin Cal08$ cov&r8d by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are spplied exclusively on the specific charitable objects of the charity 3nd for no other purpose. Value Added Tax is Trot recoverable by the charity. and is therefore includ&d in the relevant costs in the Statement of Finantial Acliviti&s. 3 Winding up or dissolution of the charity If upon ndIng up or dissolution of the charity there retnain any assets. after the satisf3Ction of all debts and liabilities. the assets representèd by the attumulaled fund sh211 bÈ transferrÉd to some other tharitable body or bodies having similar objects to the charity. 4 Significance of financial instrumonts to the charity's position The are no significant implic8tK)ns of Such matters. S Nèt IdÈflcltVsurplus before tax In the flnanclal year 2022 2021 The nel Ideficity5urplus before tax in the finanaal year is staled after charging:. Depreoation of owned fixed assets Ind8P8nd8nt 8xaminers' r8mun8ralion 3,770 3.770 432 10
North Cheshire Jewish Nursery Property Trust Notss to the Accounts for the year ended 31 August 2022 6 Remuneration and payment5 to Trustees and persons connected with them No trust88s or persons o)nnectad with them r8C8iv8d 8ny romun&ration or gxpens&s from the charity, or any related entity. 7 Tanglble fftxed assets Land and Bulldlngs Total Cost Al 1 Sepl8mber 2021 463,704 463,704 At 31 August 2022 463,704 463,704 D8pr8ciation Al 1 Sepl&mb8r 2021 Ch£rge for the year 52,687 3.770 52,687 3.770 At 31 August 2022 56,457 56,457 Not book value At 31 August 2022 407,247 407,247 At 31 August 2021 411,017 411,017 8 Investments held a5 current assets at market value at 31 August 2022 2022 2021 Listed inve5tTnents 225 225 9 Credltor8'. amounts falllng due wlthln one year 2022 2021 Accruals 432 432 10 R818ted party transactlons North Cheshio Jewsh Nursery Education Trust During the ye8r £30,00012021 £30,000) rent was received from the Education Trust and a £29,95012021 £30,000) donation was p3id to the Education Twst.
North Cheshire Jewish Nursery Property Trust Notss to the Accounts for the year ended 31 August 2022 11 Particulars of how particular funds are represont8d by assets and liabilities At 31 August 2022 UnrestrTct8d D85ignat8d funds funds Restricted fund5 Total Funds Tangible FixÈd Assets Current Assets Current Liabilitles 407.247 243 14441 407,247 243 14441 407,046 407,046 At 1 September 2021 Unrestricted Designated funds fund$ Restricted fvnds Totsl Funds Tangible Fixed Assets Current Assets Current Liabilities 411.017 400 14321 411,017 400 14321 410,985 410,985 12 Change In total funds over the year as $htswn In Note 11 analy5ed by Indlvldual funds Funds brought ftsrward from Movement In funds In 2022 Transfers between funds in 2022 Funds cartled ftsn¥ard tts 2021 2023 See Note 13 Unr¢$trl¢tod ond de$lgnat¢d fund$.'. Unresthcted Revenue Fund8 410,985 13,9391 407,046 Totsl unre8ttl¢ted and dtslgnated funds 410,985 3,939 407,046 Totsl charity fund8 410,985 3,939 407,046 13 Anatysis of movements in funds over the year as shi)wn in Note 12 Oth•r Galns & L08ses 2022 Incom6 Expandlture Movement In funds 2022 2022 2022 Unresthcted and designated funds... unStriCted Revenue Funds 30,225 134,1641 13,9391 30,225 134,164 3,939 14 The purposès for whlch the funds as detslled In note 12 are hèld by the charlty arè:. Unresblcted and desl9n8ted funds... These funds are held for the meeting the objectives of the Gharity. and to provid& r&8&rv&8 for futur& aeliviti8s, and , subject lo charity l81allon, are fr88 from all reslriclions on th8ir u88. Unrestricted Revenue Funds 12
North Cheshlre Jewlsh Nursery Property Trust Detailed analysis of income and 8xp8nditure for the year ended 31 August 2022 as required by the SORP This analysis is classsified by conventional nominal des¢riplions and not by activity. 15 Donallons and Legacles Current year Current year Unrestrlcted Restrlcted Funds Funds 2022 2022 Current year Total Funds Prior Year Total Funds 2022 2021 Donated goods and servic88 Small gifts individually less than £1000 225 225 Totsl donated goods 8nd SeIce8 225 225 Total Donations and Legacies Al 225 225 16 In¢ome from ¢harltsble a¢tlvltle$- Tradlng Actlvltles Current year Current year Unrestricted Restricted Funds Funds 2022 2022 Current year Total Fund5 Prior Year Total Funds 2022 2021 Prlmary purpose and anclllary tradlng Letting of property for charitable purwses 30,000 30,000 30,000 Total Prlmary purp¢)se and an¢lllary tradlny 30,000 30,000 30.000 17 Total Income from charitable activities Current year Current year Unrestricted Re$tricte(I Fund$ Fund$ Current year Prlor Year Total Funds Total Funds 2022 2022 2022 2021 Total in¢ome from charitable toding 30.000 30,000 30,000 Total from charitable activities 12021 income was unrestrict8d 30,000 30,000 30,000 18 Expendlture on charltable actlvltles. Charltable tradlng Current year CUTnt year Unrestricted Restricted Funds Funds 2022 2022 cyrnt year Total Funds Prior Year Total Funds 2022 2021 Reallocated from support costs 3, 770 3,770 3,770 Total charltable tradlng costs B2b 3,770 3,770 3,770 13
North Cheshlre Jewlsh Nursery Property Trust Detailed analysis of income and 8xp8nditure for the year ended 31 August 2022 as required by the SORP 19 Expenditure on Charitable aetivities- Grant funding of activities Current year Unrestricted Funds 2022 Current year Restricted Funds 2022 Current year Total Funds Prior Year Total Funds 2022 2021 Granis made to organis8tions Totsl grantmaking costs 29.950 29,950 29,950 29,950 30,000 30.000 B2c Broakdown of Grants rnado to organisation5 Current year Unre$trl¢ted Funds 2022 Current year Re$trl¢ted Funds 2022 Current year Prior Year Totsl Funds Total Funds 2022 2021 North Cheshire Jewish Nursery Education Trust 29,950 29,950 30,000 29,950 29,950 30,000 20 Support costs for charitab18 activities Current year Unrestrlcted Funds 2022 Current year Restrlcted Funds 2022 Current year Total Funds Prior Year Total Funds 2022 2021 Financial costs Depreclatlon & Amortlsatlon In totsl lor the perSod Support costs before reallocatltsn 3,770 3,770 3,770 3,770 3,770 3.770 Less support costs reallocated to specrfic activities To charitable trading costs 13.7701 13,7701 13,7701 21 Other Expenditure- Governance costs Current year Current year Unre$trl¢ted Restrl¢ted Funds Funds 2022 2022 Current year Prlor Year Totsl Funds Total Funds 2022 2021 Independent Examinerfs lees 444 432 Total Governance costs 444 432 22 Totsl Charitable expenditure Current year Unrestrlcted Funds 2022 Current year Re$trlcted Funds 2022 Current year Totsl Funds Prior Year Total Funds 2022 2021 Totsl ¢haritable trading costs Total grantmaking ¢osts Total Governance costs B2b B2c B2e 3.770 29.950 444 3,770 29,950 3,770 30,000 432 Total charitable expenditure 12021 exp8nditure was unrestricted B2 34,164 34,164 34.202 14