2021-03-31-accounts

Key	objectives	objectives
	ancial	s nd saf ni ation
		Improve occupancy leveh across our Vifisge services.
		Develop our fundraising strategy and improve engagement with donors.
		Improve our Inccme through new areas of service delivery and partnership
		Reduce waste and seek cost sav ngs and effirxenoes.
		Develop our digdal strategy
		Mrtlgate losses in mcome through maximlsing government grant opportunlfies
		Secure additional Income through additional statutory contracts
		Review our finanaal processes and nsk management procedures
Bufidlngs
		Complete the refurbishment of key Irdng areas
		Sustain a high standard of maintenance ofour facfiitles.
		Undertake essential health and safety work
		Undertake the refurbishment of our first-floor residential accommodation
		Improve our Wrfi infi'ashucture and phone systems.
Se~cgJffihuy
		Continue ta develop opportunees and actnnbes that enrich and enhance	Jewish lde.
		Review the structure ofour care services
		Implement a new person-centred keyworker system acrass our care services			I
		Respond ta changing demands for mental health services.
		Develop our communay services to refhct changing needs and demands.
		Further develop our partnership work with local counals and the NHS
~teufel%Is
		Ensure we meet health and safety standards and highlight Individual responslbfilty.
		Work towards a CQC rating ofOutstanding for afi registered services
		Maintain our OFSTED registration, qualfiy rating and flve-ster food hygiene		rating		wrth Bury.
		Ensure people are aware of the Fed's poficies and procedures and these	are		fit for purpose
		Ensure afi our services ere COVID safe for service users, volunteers, and		our workforce.
P	eS	Workfor
		Improve employee recruitment, retention, and sickness levels.
		Develop a new workfarce strategy in response to chanong demands
		Review our commitment to defiver the Real Uvlng wage far our workforce
		Support our people to achieve more.
		Involve the people we support in develaping our services.
		Reduce isolation and lonefiness and focus our resources on those who need			them	most.
		Improve and sustain the health and wefiuxatng ofthe people we support,	our		emphyees		and volunteers.
		Introduce more effective dig tat solutions to manege and support our ately.
	mmun
		Raise our proffie through robust markehng and communicabon strategies
		Provide advice and support to help keep vulnerable adults and chfidren safe.
		Exffiam oppartunitles in relation to changes affecting senal care.
		Contdbute where possible to the local, regional and nahonal development		of	social care		policy and strategy
		Develop our expertise as a dementia care spedalist and place ofteaming.

for year e	nding 31	March 2	021
					unrestricted	Restncted	Total Funds	Total Funds
				Note	Funds	Funds	2021	2020
Income:					6		6	6
Voluntary income					1,949,680	296,742	2,246,422	2,000,920
Income from charttable		actfvltlest
Community	care				87,458		87,458	150,067
Residential	and nursing services				6,224,295		6,224,295	6,428,466
Independent	Irvng and supporhng		people		559,435		559,435	658,180
Excepaonal	Income- Covid-19 grant funding				772,477		772,477
Exceptional	income- HhtRC CJR6				208,489		208,489
Income from odmr Vsdlng sctfvltlest
Cammerdal	trading operaUons				127,000		127,000	296,501
Investment	Income			6	21,235		21,235	25,070
Total Income					9,950,069	296,742	I0446,81I	9,559,204
Expenditure:
Cost ofraising funds:
Fundraislng	teem				(370,421)		(370,421)	(384,297)
Commeraal	Irading operations						(67,396)	(71,273)
					(437,817)		(437,817)	(455,570)
Expenditure	on chsrttsb	le acVvidesr
Communny	cere				(299,030)	(225,960)	(524,990)	(567,342)
Residential	and nursing services				(7,817,046)		(7,817,046)	(7,436,674)
Independent	IMng and supporting		people		(394,868)		(394,868)	(397,001)
					(8,510,944)	(225,960)	(8,736,904)	(8,401,017)
Other expendgure
Refurblshments					(41,845)	(168,625)	(210,470)	(816,001)
OepreclaUon					(96,885)		(96,885)	(113,899)
Total expenditure					(9,087,491)			(9,786,487)
Other recognised gains		snd losses
Revaluation	ofinvestments				82,119		82,119	(83,586)
Prostlgoss)	on disposal of investments				17,446		17,446	(3,754)
					99,565		99,565	(87,340)
Net Incomel(expenditure)		and net
movement	ln funds for	the year			962,143	(97,843)	864,300	(314,623)
ReconcgleUon offunds
Tatal funds	hmught fonvstd				11,245,426	287,798	11,533,224	11,847,847
Total furids carried forvvsrd					12,207,569	189,955	12,397,524	11,533,224

BALANCE SHEETS ASAT31A2021
MRCH				Group	Group	Charity	Charity
		Note		2021	2020	2021	2020
Fixed Assets							6
Tangible Assets		15/16		10,602,752	10,696,009	9,152,752	9246,009
Investments		17/1	8	703,961	587,151	703,961	587,151
	Tourt Fixed Assets			11,306,713	11,283,160	9,856,713	9,833,160
Current Assets
Stock			19	33,603	29,121	33,603	29,121
Debtom			20	582,812	657,467	577,649	659,592
Cash et bank and in hand				1,093,116	231,317	1,039,724	227,835
	Total Current Assets			1,709,531	917,925	1,650,976	916,548
Liabilities
Crednors falling due vdthin one year			21	(607,042)	(649,508)	(601,824)	(711,176)
Net Current Assets				1,102,489	268,417	1,049,152	205,372
Total Assets Less Current Liabilldes				12,409,202	11,551,577	10,905,865	10,038,532
Creditors iafiing due after more than one	year		22	(11,678)	(18,353)	(11,678)	(18,353)
				12,397,524	11,533,224	10,894,187	10,020,179
The Funds OfThe Charity
Unrestricted income fitnds				11,550,392	10,588,249	10,704432	9,732,381
Restncted income funds				189,955	287,798	189,955	287,798
Revaluation reserve				657,177	657,177
	Total Charity Funds			12,397,524	11,533224	10,894,187	10,020,179

for year ending 31 M	arc	h 2021
				Note	2021	2020
Net cash flow from operating		activities		24	1,071,906	430,105
Cash flow from Investing	activities:
Interest received
Dirndends received					21,235	25,070
Purchase oftangible fixed assets				16	(3,627)	(20,112)
Other CAPEX expensed					(210,470)	(816,001)
Purchase ot investments				17	(265,612)	(79,158)
Sale ofInvestments				17	248,367	32,836
Net cash used by investing		activities			(210,107)	(857,365)
Change In cash and cash	equivalent		In the year		861,799	(427,260)
Cash and cash equivalents		at start ofyear			231,317	658,577
Cash and cash equivalents		at end of	year		1,093,116	231,317

					2021	2020
						f
Income					10,035,199	9,313,057
Expenditure		on charitable		activities	(8,515,584)	(8,183,906)
Cost of raising funds					(370,421)	(384,297)
Commercial		trading	operations		(67,396)	(71,273)
Refurbishments					(210,470)	(816,001)
					(9,163,871)	(9,455,477)
Revaluation		of investments			82,119	(83,586)
Impairment		depreciation
I3spreciation					(96,885)	(113,899)
Provisions
Profit/(loss)		on disposal		ofassets	17,446	(3,754)
Profit/(loss)		on disposal		of investments
					2,680	(201,239)
Net Income/(expenditure)					874,008	(343,659)
Total funds		brought	forward		10,020,179	10,363,838
Total funds		carried	forward		10,894,187	10,020,179
Represented		by.
Restncted	income funds				189,955	287,798
Unrestricted		income	funds		10,704,232	9,732,381
Revaluation		reserve
					10,894,187	10,020,179

ntary in	come
				2021	2020
Donations	gifts 8 events			1,409,724	1,275,098
Legacies				49,064	139,512
Income from capita		I appea	I	92,715	586,310
Emergency	appeal	fund		694,919
				2Q46,422

me from		charitable	activiti	es
							2021	2020
					Restllcted	Unrestricted	Total	Total
					Funds	Funds	Funds	Funds
							6
Residential		and nursing	services			6,224,295	6,224,295	6,428,466
Independent		Ihnng and	supporbng	people		559,435	559,435	658,180
Exceptional		income- Covld-19 grant funding				772,477	772,477
Exceptional		income- HMRC CJRS				208,489	208,489
Community		care:
Childrens	centre					46,690	46,690	53,729
Volunteers		project				19,300	19,300	37,580
CAST						734	734	30,489
Play schemes						20,734	20,734	25,114
Mental health and other projects								3,155
						7,852,154	7,852,154	7,236,713

				2021	2020
				Tots I	Total
				Funds	Funds
					6
Residential	snd nursing	services		7,817,046	7,436,674
Independent	Iwing and	suppoinng	people	394,868	397,001
Community	care:
Childrens	centre			13,175	22,734
Volunteers	project			180,113	185,941
CAST				314,931	309,464
Play schemes				15,800	27,853
Mental health and other projects				971	21,350

			Residential	Independent	living	Community
			8 nursing	&supporting		car'e
			services		people		Total
					f
Costs			7,817,046	394,868		524,990	8,736,904
Grants, fees and	voluntary	income	6,224,295	559,435		87,458	6,871,188
Exceptional income			980,966				980,966
Net cost funded from other		income	611,785	(164,567)		437,532	884,750
Income/(expenditure)		for the year
			2021			2020
This Is stated after charging
Operating leases	—property		21,643			24,833
Operating leases	—equipment		13,148			8,269
Impairment
Depreoation			96,885			113,899
Auditor's remuneration
Audit fees			20,824			20,500
Accountancy services			2,000			2,000

	2021	2020
Salaries and wages	6,146,347	5,868,374
Social security costs	429,722	391,306
Pension costs	182,542	167,276
	6,758,611	6,426,956

	2021	2020
Professional fees	7,732	19,976
Audit fees	20,824	20,500
Accountancy fees	2,000	2,000
	30,556	42,476

			2021	2020
			Number	Number
Nursing	and	Caring Services	208	203
Catering	Services		47	50
Laundry	Services
Maintenance,		FMS & Housekeeping		49
Customer Services
Community		Projects	31	30
Religious	Amenities
Management		8 Administration	30	30
			380	383

							2021
D	H	Eventhall	Eventhall	Family Charitable		Trust	50,475
M	E	Sciama	AMR Sciama Charitable		Trust		47,540
							98,015

	Federation ofJewish Notes to the accounts	Services
15	Tangible fixed assets			Fixtures	Motor
	Company	Property	Equipment	&Fittings	Vehicles	Total
	Cost or valuation	6		5		6
	At 31 March 2020	9,050,000	1,417,687	1,105,293	66,184	11,639,164
	Additions		207	3,420		3,627
	Disposals
	At 31 March 2021	9,050,000	1,417,894	1,108,713	66,184	11,642,791
	Accumulated depredation
	At 31 March 2020		1,298,700	1,044,269	50,186	2,393,155
	Impairment
	Charge for the period		59,467	29,738	7,679
	Disposals
	At 31 March 2021		1,358,167	1,074,007	57,865	2,490,039
	Net book value
	At 31 March 2021	9,050,000	59,727	34,706	8,319	9,152,752
	At 31 March 2020	9,050,000	118,987			9,246,009
16	Tangible fixed assets			Fixtures	Motor
	Group	Property	Equipment	8 Fittings	Vehides	Total
	Cost orvaluation	5				f
	At 31 March 2020	10,500,000	1,422,927	1,177,882		13,166,993
	Additions		207	3,420		3,627
	Disposals
	At 31 March 2021	10,500,000	1,423,134	1,181,302	66,184	13,170,620
	Accumulated depreciation
	At 31 March 2020		1,303,940	1,116,858	50,186	2,470,984
	Impairment
	Charge forthe period		59,467	29,738	7,679
	Dieposals
	At 31 March 2021		1,363,407	1,146,596	57,865	2,567,868
	Net book value
	At 31 March 2021	10,500,000	59,727	34,706	8,319	10,602,752
	At 31 March 2020	10,500,000	118,987	61,024	15,998	10,696,009

vestments
	Quoted	Cash
Group and Company	Investments	Deposits	Total
Market Value at 1 April 2020	554,315	32,836	587,151
Additions/Deposits	265,612		265,612
Disposal Proceeds/Withdrawals	(243,145)	(5,222)	(248,367)
Unrealised Investment Gains/(Losses)	82,119		82,119
Reakssd Investment Gains/(Losses)	17,446		17,446
Market Value at 31 March 2021	676,347	27,614	703,961
Historical Cost at 31 March 2021	619,706	27,614	647,320
Quoted Investments comprise ths following:			f
Fixed Interest Investments			191,872
UK & Overseas Equities			457,350
Other Investments			54,739
Market Value at 31 March 2021			703,961

at 31 March 2021
			Units
Royal London Short Duration	GBL High	Yield BD2 Inc.	75,000	61,365
Schrodsr US Equity income Maximiser		Q	100,000	60,990
JP Morgan US Equity Income	C		15,000	56,325
ASI Europe EXUK Income Equity			50,000	51,450
ES R&M UK Equity Income B			8,500	43,749

			Group		Charity
			2021	2020	2021	2020
Consurnables	stores		33,603	29,121	33,603	29,121
ebtors
			Group		Charity
			2021	2020	2021	2020
			r.	f		5
Ottter debtors			10,696	4,477	6,708	4,476
Prepayments	and accrued income		572,116	653,010	570,941	655,116
			582,812	657,487	577,649	659,592
reditors: amounts		falling due within one year
			Group		Charity
			2021	2020	2021	2020
					r.	f
Trade cr'editors			250,940	146,103	250,940	146,103
Other creditors			101,538	96,653	101,538	162,653
Accruals			254,564	406,752	249,346	402,420
			607,042		601,824	711,176
editors: amounts		falling due after more than one year
			Group		Charity
			2021	2020	2021	2020
			r.		r.	f
Accruals
Other creditors			11,678	18,353	11,678	18,353
			11,678	18,353	11,678	18,353

alysis o	f net assets between	funds
		Tangible		Cash and other
Group		Fixed Assets	Investments	Net assets	Total
Unrestncted	Funds	9,945,575	703,961	900,856	11,550,392
Restricted	Funds			189,955	189,955
Revaluation	Reserve	657,177			657,177
Total Funds 31 March 2021		10,602,752	703,961	1,090,811	12,397,524
Total Funds 31 March 2020		10,696,009	587,151	250,064	11,533,224

conciliation of mo	veme	n	t in fu	n	ds to cash flow from op	erating activities
						2021	2020
						f
Net Movement in funds						864,300	(314,623)
Add back refurbishment	costs expensed					210,470	816,001
Add back depreciation	charge					96,885	113,899
Add back/deduct investment		revaluation		(gain) loss		(82,119)	83,586
Add back/ deduct (profit) loss		on sale of		investments		(17,446)	3,754
Deduct interest income	shown		in invesbng		actlviues	(21,235)	(25,070)
(Increase) decrease in	stack					(4,482)	(12,251)
(Increase) decrease in	debtors					74,675	(151,012)
Increase (decrease) in	creditors					(49,142)	(84,179)
						1,071,906	430,105

	Group	Group	Charity	Charity
	2021	2020	2021	2020
		F	6	5
Within one year	37,082	27,643	37,082	27,643
Between one and five years	61,058	70,877	61,058	70,877
After five years
	98,141	98,520	98,141	98,520