The Charity Registration Number is :- 1110468
North Cheshire Jewish Nursery Property Trust
## Report and Accounts
31 August 2023
## **North Cheshire Jewish Nursery Property Trust**
## **Report and accounts for the year ended 31 August 2023**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Independent Examiners' report**||5|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||6|
|Statement of Financial Activities - Prior Year statement||7|
|**Balance sheet**||8|
|**Notes to the accounts**||9|
## **North Cheshire Jewish Nursery Property Trust**
## **Trustees' Annual Report for the year ended 31 August 2023**
The Trustees present their Report and Accounts for the year ended 31 August 2023.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- North Cheshire Jewish Nursery Property Trust
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity 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 charity.
Date of Trust Deed 21 December 2004
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
North Cheshire Jewish Primary School St Ann's Road North, Heald Green Cheadle, SK8 4RZ Telephone 0161 282 4500 Email Address ncjn@ntlbusiness.com
## **The Trustees in office on the date the report was approved were:-**
Ginette Esterkin Philip Hodari Anthony Wagner
1
## **North Cheshire Jewish Nursery Property Trust**
## **Trustees' Annual Report for the year ended 31 August 2023**
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing 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 school age and to enhance the development and education of children under statutory school age.
## _**The main activities undertaken during the year to further the charity's 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 campus of the School. On this land has been constructed a purposedesigned single-story nursery building to provide 70 places. The Trust has also provided equipment within the nursery building. The appropriate funds were raised through donations flowing from a fund-raising campaign managed by the trustees, including activities managed through the subsidiary, NCJPS Promotions Limited.
A mortgage of £200,000 was obtained from Allied Irish Bank in order to provide funds to pay the amount due to the building contractor and other costs. This has now been discharged in full.
The majority of rent due from the North Cheshire Jewish Nursery Education Trust is to be donated back to that trust, retaining any amount needed to pay administration fees.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
## **The main achievements and performance of the charity during the year.**
The Trust has undertaken no activities this year.
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
The trustees of the Trust were appointed by the trust deed from within the governing body of the School with a proven record of commitment to education, and in particular Jewish education. Future appointments are by the trustees. All Trustees serve for a period of 3 years, with the exception of the first trustees who have been appointed for terms of 3, 4 and 5 years, and are eligible for re-election. The trustees have the appropriate knowledge of how a charity created for educational purposes should operate. Nevertheless, consideration is currently being given to the most appropriate form of training for trustees
## _**The charity's organisational structure.**_
The Trustees have a once yearly meeting to discuss issues arising from the administration of the Trust. Because the Trust employs no staff, further decisions in regard to the running of the Trust are made by the trustees by informal contact.
2
## **North Cheshire Jewish Nursery Property Trust**
## **Trustees' Annual Report for the year ended 31 August 2023**
## _**The charity's relationships with related parties.**_
The Charity now operates in partnership with the North Cheshire Jewish Nursery Education Trust, which provides nursery care on a day-to-day basis in the complex, the building of which this Trust was formed to achieve.
The Trust also works in cooperation with North Cheshire Jewish Primary School in so far as its aim is to increase the number of children in that school by providing a feeder nursery.
## Bankers
Lloyds TSB, 223 Finney Lane, Heald Green, Cheadle, Cheshire, SK8 3PY
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 August 2023**_
The financial position of the charity at 31 August 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
**Net income/(expenditure)**|**2023**
**£**
2,106
409,152
409,152|**2022**
**£**
(3,939)|
|---|---|---|
|||407,046|
|||407,046|
## _**Financial review of the position at the reporting date, 31 August 2023 .**_
Incoming resources, which relate wholly to unrestricted funds, totalled £36,332. Total resources expended, again wholly in respect of unrestricted funds, amounted to £34,226. Therefore the result for the year was a surplus of £2,106.
The net assets at 31 August 2023 amounted to £409,152. The value of tangible fixed assets, being the nursery building amounted to £403,456. Total liabilities amounted to £456.
The trustees consider the financial performance by the charity during the year to have been satisfactory.
## _**Policies on reserves.**_
The view of the trustees is that there is no requirement to hold any significant cash reserves or other investments, because of the main objectives of the Trust. This statement has to take into account the main risk issue facing the Trust as set out below.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## _**The major risks to which the Charity is exposed and reviews and systems to mitigate them.**_
The main risk facing the Trust is that its current tennant, the Education Trust, does not attract sufficient pupil numbers.
3
## **North Cheshire Jewish Nursery Property Trust**
## **Trustees' Annual Report for the year ended 31 August 2023**
## **Details of The Independent Examiner**
Eric Langer BSC FCA Chartered Accountant and Statutory Auditor 8-10 Gatley Road Cheadle Cheshire SK8 1PY
## **Statement of Trustees's Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 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 Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's 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 taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
21/05/2024
This report was approved by the board of trustees on ……………………………………...
**……………………………………...**
Ginette Esterkin Trustee
4
## **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 2023**
I report to the trustees on my examination of the accounts of North Cheshire Jewish Nursery Property Trust (the Trust) for the year ended 31 August 2023
## **Respective responsibilities of the Trustees and the Independent Examiner**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with my examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of 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 requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable proper understanding of the accounts to be reached.
**…………………………**
Eric Langer BSc FCA Chartered Accountant 8-10 Gatley Road Cheadle Cheshire SK8 1PY
This report was signed on …………………………
5
## **North Cheshire Jewish Nursery Property Trust - Statement of Financial Activities for the year ended 31 August 2023**
## _**Statement of Financial Activities for the year ended 31 August 2023**_
|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
6,332
Charitable activities
A2
30,000
**Total income**
**A**
**36,332**
**Expenditure on:**
Charitable activities
B2
34,226
**Total expenditure**
**B**
**34,226**
**Net income/(expenditure) for the year**
**2,106**
**Net income after transfers**
**A-B-C**
**2,106**
**2,106**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
407,046
**Total funds carried forward**
**409,152**
**SORP**
**Ref**
**Net movement in funds**|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
6,332
30,000
|**Current year**
**Restricted**
**Funds**
**2023**
**£**
-
-|**Current year**
**Total Funds**
**2023**
**£**
**6,332**
**30,000**
**36,332**
**34,226**
**34,226**
**2,106**
**2,106**
**2,106**
**407,046**
**409,152**|**Prior Year**
**Total**
**Funds**
**2022**
**£**
225
30,000|
|---|---|---|---|---|
||**36,332**|**-**||**30,225**|
||34,226|-||34,164|
||**34,226**|**-**||**34,164**|
||||||
||**2,106**|**-**||**(3,939)**|
|||**-**||**(3,939)**|
||**2,106**
407,046|**-**
-||**(3,939)**
410,985|
||**409,152**|**-**||**407,046**|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
**The notes attached on pages 9 to 14 form an integral part of these accounts.**
6
## **North Cheshire Jewish Nursery Property Trust - Statement of Financial Activities for the year ended 31 August 2023**
|**Income from:**
Donations & Legacies
A1
Charitable activities
A2
**Total income**
**A**
**Expenditure on:**
Charitable activities
B2
**Total expenditure**
**B**
**Net expenditure for the year**
**Net income after transfers**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**SORP**
**Ref**
**Net movement in funds**|**Prior Year**
**Unrestricted**
**Funds**
**2022**
**£**
225
30,000
|**Prior Year**
**Restricted**
**Funds**
**2022**
**£**
-
-|**Prior Year**
**Total Funds**
**2022**
**£**
**225**
**30,000**
30,225
**34,164**
**34,164**
**(3,939)**
(3,939)
**(3,939)**
**410,985**|
|---|---|---|---|
||30,225|-||
||34,164|-||
||**34,164**|**-**||
||(3,939)|-||
||(3,939)|-||
||**(3,939)**
410,985|**-**
-||
||**407,046**|**-**|**407,046**|
**All activities derive from continuing operations**
7
## **North Cheshire Jewish Nursery Property Trust - Balance Sheet as at 31 August 2023**
|||**SORP**|||||
|---|---|---|---|---|---|---|
||Note|**Ref**||**2023**||**2022**|
|||||**£**||**£**|
|**Fixed assets**||A|||||
|Tangible assets|7|A2||403,476||407,246|
|**Current assets**||B|||||
|Investments held as current assets|8|B3|-||225||
|Cash at bank and in hand||B4|6,132||19||
|**Total current assets**|||6,132||244||
|**Creditors: amounts falling due within**|**Creditors: amounts falling due within**||||||
|**one year**|9|C1|(456)||(444)||
|**Net current assets/(liabilities)**||||5,676||(200)|
|**The total net assets of the charity**||||409,152||407,046|
|**The total net assets of the charity are funded by the funds of the charity, as follows:-**|**The total net assets of the charity are funded by the funds of the charity, as follows:-**||||||
|**Restricted funds**|||||||
|**Unrestricted Funds**|||||||
|Unrestricted Revenue Funds|12|D3||409,152||407,046|
|**Total charity funds**||||409,152||407,046|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts. The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 5.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **Ginette Esterkin**
> Trustee 21/05/2024 Approved by the board of trustees on ……………………………………...
**The notes attached on pages 9 to 14 form an integral part of these accounts.**
8
## **North Cheshire Jewish Nursery Property Trust**
## **Notes to the Accounts for the year ended 31 August 2023**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
The charity constitutes a public benefit entity as defined by FRS102.
The charity is an unincorporated trust registered in England. The principal address of the charity is North Cheshire Jewish Primary School, St Ann's Road North, Heald Green, Cheadle, Stockport, Cheshire, SK8 4RZ.
## **Going Concern**
The Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements.
## _**Policies relating to categories of income and income recognition.**_
## **Income recognition**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Income from investments is included in the year in which it is receivable.
## **Donated goods, facilities and services**
Donated current assets are recognised at the current fair value. All such donations are recognised as donation income, and debited to current assets.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
9
## **North Cheshire Jewish Nursery Property Trust**
## **Notes to the Accounts for the year ended 31 August 2023**
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over estimated useful lives.
Leasehold premises
straight line over life of lease
## **Financial instruments including cash and bank balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Pensions - defined contribution schemes**
The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the char
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered 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 applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
There are no significant implications of such matters.
## **5 Net surplus before tax in the financial year**
|Depreciation of owned fixed assets
Independent examiners' remuneration
The net surplus before tax in the financial year is stated after charging:-|**2023**
**£**
3,770
456|**2022**
**£**
3,770
444|
|---|---|---|
10
## **North Cheshire Jewish Nursery Property Trust**
## **Notes to the Accounts for the year ended 31 August 2023**
## **6 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration or expenses from the charity, or any related entity.
## **7 Tangible fixed assets**
|**Land and**
**Buildings**
£
**Cost**
At 1 September 2022
463,704
**At 31 August 2023**
**463,704**
**Depreciation**
At 1 September 2022
56,458
Charge for the year
3,770
**At 31 August 2023**
**60,228**
**Net book value**
At 31 August 2023
**403,476**
At 31 August 2022
**407,246**
**8 Investments held as current assets at market value at 31 August 2023**
Listed investments
**9 Creditors: amounts falling due within one year**
Accruals|**2023**
**£**
**-**|**Total**
£
463,704|
|---|---|---|
|||**463,704**|
|||56,458
3,770|
|||**60,228**|
|||**403,476**|
||||
|||**407,246**|
|||**2022**
**£**
**225**|
||**-**|**225**|
||**2023**
**£**
**456**|**2022**
**£**
**444**|
||**456**|**444**|
## **10 Related party transactions**
North Cheshire Jewish Nursery Education Trust
During the year £30,000 (2022 £30,000) rent was received from the Education Trust and a £30,000 (2022 £29,950) donation was paid to the Education Trust.
11
## **North Cheshire Jewish Nursery Property Trust**
## **Notes to the Accounts for the year ended 31 August 2023**
**11 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 August 2023**
Tangible Fixed Assets
Current Assets
Current Liabilities
**At 1 September 2022**
Tangible Fixed Assets
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**£**
403,476
6,132
(456)|**Designated**
**funds**
**£**
-
-|**Restricted**
**funds**
**£**
-
-
-|**Total**
**Funds**
**£**
**403,476**
**6,132**
**(456)**|
|---|---|---|---|---|
||**409,152**|**-**|**-**|**409,152**|
||**Unrestricted**
**funds**
**£**
407,246
244
(444)|**Designated**
**funds**
**£**
-
-
-|**Restricted**
**funds**
**£**
-
-
-|**Total**
**Funds**
**£**
**407,246**
**244**
**(444)**|
||**407,046**|**-**|**-**|**407,046**|
**12 Change in total funds over the year as shown in Note 11 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**Total charity funds**|**£**
407,046
**Funds**
**brought**
**forward from**
**2022**|**See Note 13**
**£**
2,106
**Movement in**
**funds in**
**2023**|**£**
**-**
**Transfers**
**between**
**funds in**
**2023**|**£**
**409,152**
**Funds**
**carried**
**forward to**
**2024**|
|---|---|---|---|---|
||**407,046**|**2,106**|**-**|**409,152**|
||||||
||**407,046**|**2,106**|**-**|**409,152**|
## **13 Analysis of movements in funds over the year as shown in Note 12**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds|**Income**
**2023**
**£**
**36,332**|**Expenditure**
**2023**
**£**
**(34,226)**|**Other**
**Gains &**
**Losses**
**2023**
**£**
**-**|**Movement**
**in funds**
**2023**
**£**
**2,106**|
|---|---|---|---|---|
||**36,332**|**(34,226)**|**-**|**2,106**|
## **14 The purposes for which the funds as detailed in note 12 are held by the charity are:-**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
12
## **North Cheshire Jewish Nursery Property Trust**
## **Detailed analysis of income and expenditure for the year ended 31 August 2023 as required by the SORP**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
|**15**
**Donations and Legacies**
**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
**Donated goods and services**
-
6,332
**6,332**
**Total Donations and Legacies**
**A1**
**6,332**
**16 Income from charitable activities - Trading Activities**
**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
**Primary purpose and ancillary trading**
30,000
**30,000**
**17**
**Total donated goods and services**
Small gifts individually less than £1000
Gifts individually more than £1000
Letting of property for charitable purposes
**Total Primary purpose and ancillary trading**
**Total Income from charitable activities**|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
-
6,332|**Current year**
**Restricted**
**Funds**
**2023**
**£**
-
-
**-**
**-**
**Current year**
**Restricted**
**Funds**
**2023**
**£**
-
**-**|**Current year**
**Total Funds**
**2023**
**£**
**-**
**6,332**
**6,332**
**6,332**
**Current year**
**Total Funds**
**2023**
**£**
**30,000**
**30,000**|**Prior Year**
**Total Funds**
**2022**
**£**
225
-|
|---|---|---|---|---|
||**6,332**|||**225**|
||||||
||**6,332**|||**225**|
|||||**Prior Year**
**Total Funds**
**2022**
**£**
30,000|
||**30,000**|||**30,000**|
||||||
|Total income from charitable trading
**Total from charitable activities**
**A2**
All 2022 income was unrestricted|**Current year**
**Unrestricted**
**Funds**
**£**
**2023**
30,000|**Current year**
**Restricted**
**Funds**
**£**
**2023**
-
**-**|**Current year**
**Total Funds**
**£**
**2023**
**30,000**
**30,000**|**Prior Year**
**Total Funds**
**£**
**2022**
30,000|
|---|---|---|---|---|
||**30,000**|||**30,000**|
||||||
## **18 Expenditure on charitable activities - Charitable trading**
|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
Reallocated from support costs
_3,770_
**Total charitable trading costs**
**B2b**
**3,770**|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
_3,770_|**Current year**
**Restricted**
**Funds**
**2023**
**£**
_-_|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**2023**
**2022**
**£**
**£**
**3,770**
_3,770_|
|---|---|---|---|
|||**-**|**3,770**
**3,770**|
13
## **North Cheshire Jewish Nursery Property Trust**
## **Detailed analysis of income and expenditure for the year ended 31 August 2023 as required by the SORP**
## **19 Expenditure on charitable activities- Grant funding of activities**
|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
30,000
**Total grantmaking costs**
**B2c**
**30,000**
**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
North Cheshire Jewish Nursery Education Trust
30,000
**30,000**
**20**
**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
**_Financial costs_**
3,770
**Support costs before reallocation**
**3,770**
**_Less support costs reallocated to specific activities_**
To charitable trading costs
(3,770)
**21 Other Expenditure - Governance costs**
**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
Independent Examiner's fees
456
**Total Governance costs**
**456**
**22 Total Charitable expenditure**
**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
Total charitable trading costs
**B2b**
3,770
Total grantmaking costs
**B2c**
30,000
Total Governance costs
**B2e**
456
**Total charitable expenditure**
**B2**
**34,226**
All 2022 expenditure was unrestricted
**Support costs for charitable activities**
**Breakdown of Grants made to organisations**
Grants made to organisations
Depreciation & Amortisation in total for the period|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
30,000|**Current year**
**Restricted**
**Funds**
**2023**
**£**
-|**Current year**
**Total Funds**
**2023**
**£**
**30,000**|**Prior Year**
**Total Funds**
**2022**
**£**
29,950|
|---|---|---|---|---|
|||**-**|**30,000**|**29,950**|
||**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
30,000|**Current year**
**Restricted**
**Funds**
**2023**
**£**
**-**
**-**
**Current year**
**Restricted**
**Funds**
**2023**
**£**
-|**Current year**
**Total Funds**
**2023**
**£**
30,000
**30,000**
**Current year**
**Total Funds**
**2023**
**£**
**3,770**|**Prior Year**
**Total Funds**
**2022**
**£**
29,950|
||**30,000**|||**29,950**|
||**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
3,770|||**Prior Year**
**Total Funds**
**2022**
**£**
3,770|
|||**-**
-
**Current year**
**Restricted**
**Funds**
**2023**
**£**
-
**-**
**Current year**
**Restricted**
**Funds**
**2023**
**£**
-
-
-|**3,770**
**(3,770)**
**Current year**
**Total Funds**
**2023**
**£**
**456**
**456**
**Current year**
**Total Funds**
**2023**
**£**
**3,770**
**30,000**
**456**|**3,770**
(3,770)
**Prior Year**
**Total Funds**
**2022**
**£**
444|
|||||**444**|
|||||**Prior Year**
**Total Funds**
**2022**
**£**
3,770
29,950
444|
||**34,226**|**-**|**34,226**|**34,164**|
||||||
14