2020-08-31-accounts - Delamere Forest School Limited

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Charity information
Trustees' Annual Report
Statement oftrustees'	responsibilities
Independent examiner's	report
Funds Statements:-
Statement of Financial	Activities	9
Statement of Financial	Activities - Prior Year statement	10
Statement of total recognised gains and losses		11
Movements in funds		12
Income and Expenditure	account	13
Balance sheet		14
Notes to the accounts		16


All Trustees	give oftheir	time freely and no remuneration or expenses were paid in the year.
The Trustees	confirm that they have, when and where necessary to do so, paid regard to the		Charity
Commission's	Guidance	on Public Benefit when considering and making decisions.
Bankers		Lloyds TSBpic, Church Street, 88-94 Church Street, Liverpool,	L1 3HD
		Vernon Building Society, 19St Petersgate, Stockport, SK1 1HF
		Virgin Money, 1 Princess Street, Manchester, M2 4DF
		Secure Trust Bank, One Arleston Way, Solihull, West Midlands,	B904LH
		Cambridge &Counties Bank, Charnwood Court, New Walk, Leicester, LE1 6TE
		Julian Hodge Bank Ltd, 29Windsor Place, Cardiff, CF103BZ
		United Trust Bank, One Ropemaker Street, London, EC2Y 9AW
		Hampshire Trust Bank, Savings, PO Box74003, London, EC2P	2QR
Investment		Old Mutual Wealth, Old Mutual House, Portland Terrace, Southampton,		SO14
		7AY
		Charter Hall, Level 20, 1 Martin Place, Sydney, NSW 2000

					SpRP Ref	Current year Unrestricted	Current year Restricted	Current year Total Funds	Prior Year Total
						Funds	Funds		Funds
						2020	2020	2020	2019
									E
Income &Endowments				from:
Donations 8 Legacies					A1	3,703		3,703	78,355
Investments					A4	35,830		35,830	39,357
Other					A5	3		3
Total income						39,536		39,536	117,712
Expenditure on:
Raising funds					B1	5,892		5,892	5,700
Charitable activities					B2	124,165		124,165	177,786
Total expenditure						130,057		130,057	183,486
Net gainsl(losses)		on	investments		B4	(78,414)		(78,414)	(20,499)
Net expenditure	for		the	year		(168,935)		(168,935)	(86,273)
Net income after	transfers				A-B-C	(168,935)		(168,935)	(86,273)
Net movement in		funds				(168,935)		(168,935)	(86,273)
Reconciliation of		funds:-
Total funds brought			forward			1,357,357		1,357,357	1,443,630
Total funds carried forward						1,188,422		1,188,422	1,357,357

					Prior Year	Prior Year	Prior Year
				Ref	Unrestricted	Restricted	Total Funds
					Funds	Funds
					2019	2019	2019
					E		E
Income from:
Donations 8 Legacies				A1	78,355		78,355
Investments				A4	39,357		39,357
Total income					117,712		117,712
Expenditure on:
Raising funds				B1	5,700		5,700
Charitable activities				B2	177,786		177,786
Total expenditure					183,486		183,486
Net gains/(losses)		on	investments	B4	(20,499)		(20,499)
Net expenditure	for		the year		(65,774)		(65,774)
Net income after	transfers				(86,273)		(86,273)
Net movement in		funds			(86,273)		(86,273)
Reconciliation of		funds:-
Total funds brought			forward		1,443,630		1,443,630
Total funds carried forward					1,357,357		1,357,357

						2020	2019
Deficit for the	year:-
Net excess of	income over expenditure		from	operations	before tax	(90,521)	(65,774)
Income from operations before taxin			the	Statement	ofFinancial Activites	(90,521)	(65,774)
Add/(deduct)	non income and expenditure			items:-
Unrealised losses on investments						(78,414)	(20,499)
Net Movement	in funds before taxation					(168,935)	(86,273)
Funds generated in the year as shown			on	Statement	of Financial Activities	(168,935)	(86,273)
Delamere Forest School Limited - Resources applied					in the year ended 31August 2020 towards		fixed
assets for Charity use:-
						2020	2019
						f	F
Funds generated	in the year as detailed	in the SOFA				(168,935)	(86,273)
Net resources	available to fund charitable			activities		(168,935)	(86,273)

			Unrestricted	Restricted	Total	Last year
			Funds	Funds	Funds	Total Funds
			2020	2020	2020	2019
			f	f	f	F
Accumulated	funds brought	forward	1,357,357		1,357,357	1,443,630
Recognised	gains and losses before transfers		(168,935)		(168,935)	(86,273)
			1,188,422		1,188,422	1,357,357
Closing revenue funds			1,188,422		1,188,422	1,357,357

					Total	Last year
					Funds	Total Funds
					2020	2019
					f
At 1 September					87,850	108,349
Transfer	(to)/from	revenue	accumulated	funds	(78,414)	(20,499)
At 31August					9,436	87,850

Summary of funds		Unrestricted Restricted	Total	Last Year
		and Funds	Funds	Total Funds
		Designated funds
		2020 2020	2020	2019
			f	F
Revenue accumulated	funds	1,178,986	1,178,986	1,269,507
Revenue designated	funds	9,436	9,436	87,850
Total funds		1,188,422	1,188,422	1,357,357

					2020	2019
						F
Income
Income from operations					3,703	78,355
Investment income
Income from investments,	other than interest		receivable		29,708	32,372
Interest receivable					6,122	6,985
Other operating income					3
Gross income in the year before		exceptional	items		39,536	117,712
Gross income in the year including exceptional				items	39,536	117,712
Expenditure
Charitable expenditure, excluding		depreciation	and	amortisation	122,725	176,346
Fundraising costs					5,892	5,700
Governance costs					1,440	1,440
Total expenditure in the	year				130,057	183,486
Net income before tax in the financial year					(90,521)	(65,774)
Tax on surplus on ordinary	activities
Net income after tax in the financial year					(90,521)	(65,774)
Retained surplus for the	financial	year			(90,521)	(65,774)
All activities derive from continuing		operations

Delamere F	orest Sc	hool Limited - Ba	lance S	heet as	at 31August	2020
				SORP
			Note	Ref		2020f		2019
Fixed assets				A
Investments	held as	fixed assets	6	A4		779,579		864,776
Current assets				B
Debtors			7	B2	559		12,287
Cash at bank	and in	hand		B4	409,724		481,734
Total current	assets				410,283		494,021
Creditors: amounts		falling due within
one year			8	C1	(1,440)		(1,440)
Net current assets						408,843		492,581
						1,188,422		1,357,357
Net assets
The total net assets		ofthe charity				1,188,422		1,357,357
The total net assets		ofthe charity are	funded	by the	funds ofthe	charity, as follows:-
Restricted funds
Unrestricted	Funds
Unrestricted	Revenue	Funds	12	D3		1,178,986		1,269,507
Designated	Funds
Designated Revenue		Funds	12	D3		9,436		87,850
Total charity	funds					1,188,422		1,357,357

		Listed investments	Other Classes of Investment	Total
	Carrying values of investments
	At 1 September 2019	864,776		864,776
	Revaluation at 31 August 2020	(78,414)		(78,414)
	Disposals	(6,783)		(6,783)
	At 31August 2020	779,579		779,579
	Analysis between fair value and historical cost
	Investments as above held at fair value	779,579		779,579
7	Debtors
			2020	2019
	Prepayments and accrued income		559	269
	Other debtors			12,018
			559	12,287
8	Creditors: amounts falling due within one year		2020	2019
			F	F
	Accruals		1,440	1,440
			1,440	1,440
9	Income and Expenditure account summary		2020	2019
	At 1 September 2019		1,377,856	1,443,630
	Loss after tax for the year		(90,521)	(65,774)
	At 31August 2020		1,287,335	1,377,856

	At 31August 2020										Unrestricted		Designated	Designated		Restricted	Restricted	Total
											funds f		funds f			funds		Fundsf
	Investments at valuation:-
	Fixed asset investments										770,143		9,436					779,579
	Current Assets										410,283							410,283
	Current Liabilities										(1,440)							(1,440)
											1,178,986		9,436					1,188,422
	At 1 September 2019										Unrestricted		Designated			Restricted		Total
											funds f		funds f			fundsf		Fundsf
	Investments at valuation:-
	Fixed asset investments										776,926		87,850					864,776
	Current Assets										494,021							494,021
	Current Liabilities										(1,440)							(1,440)
	Long Term Liabilities
											1,269,507		87,850					1,357,357
12	Change in total funds		over the year				as shown		in Note 11,analysed by			individual funds
											Funds		Movement		in	Transfers		Funds
											brought		funds	in		between		carried
											forward from		2020			funds	in	forward to
											2019					2020		2021
													See Note	13		See Note	14
													f			f
	Unrestricted and designated			funds:-
	Unrestricted Revenue	Funds									1,269,507		(168,935)			78,414		1,178,986
	Designated Revenue	Funds									87,850					(78,414)		9,436
	Total unrestricted and		designated			funds					1,357,357		(168,935)					1,188,422
	Total charity funds										1,357,357		(168,935)					1,188,422
13	Analysis of movements		in funds over					the year	as shown		in Note 12
																Other
											Income		Expenditure			Gains	&	Movement
																Losses		in funds
											2020f		2020			2020		2020f
	Unrestricted and designated			funds:-
	Unrestricted Revenue	Funds									39,536		(130,057)			(78,414)		(168,935)
	Gains and losses are	detailed		in notes			4 and 6.
14	Details oftransfers	between			funds		in the year		as	shown	in Note 12
	The transfers shown	in	note 12above				are:-											2020
																		f
	To/(from) Unrestricted grants and fixed asset	Revenue funds'.			Funds			in accordance		with	the accounting	policy 'Accounting				for capital		78,414
	To/(from) Designated	Revenue			Funds													(78,414)

Dona	tions and	Leg	acies
					Current	year	Current year	Current year	Prior Year
					Unrestricted		Restricted	Total Funds	Total Funds
					Funds		Funds
					2020		2020	2020	2019
Donations and gifts			from individuals
Small	donations	individually less than 21000				1,875		1,875	1,816
Total	donations	and	gifts from	individuals		1,875		1,875	1,816
Legacies receivable
Legacies individually			more than E1,000						76,230
Total	legacies receivable								76,230
Revenue grants		and	donations	from non public bodies
Small	grants individually less than			21000		828		828	309
Grants	individually	21000or more				1,000		1,000
Total	private sector		revenue grants			1,828		1,828	309
Total	Donations	and	Legacies	A1		3,703		3,703	78,355
Investment income
					Current	year	Current year	Current year	Prior Year
					Unrestricted		Restricted	Total Funds	Total Funds
					Funds		Funds
					2020		2020	2020	2019
					F				F
Dividend Income					29,708			29,708	32,372
Bank	Interest Receivable					6,122		6,122	6,985
Total	investment	income		A4	35,830			35,830	39,357

Other income and gains
		Current year	Current year	Current year	Prior Year
		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds
		2020	2020	2020	2019
				E	E
Sundry other income
Total other income	A5

									Current year	Current year	Current year	Prior Year
									Unrestricted	Restricted	Total Funds	Total Funds
									Funds	Funds
									2020	2020	2020	2019
									F	F	E	F
Grants made	to organisations								120,928		120,928	172,303
Total grantmaking				costs				B2c	120,928		120,928	172,303
Breakdown	ofGrants				made to organisations
									Current year	Current year	Current year	Prior Year
									Unrestricted	Restricted	Total Funds	Total Funds
									Funds	Funds
									2020	2020	2020	2019
									F		E	E
Gershon Rothman			Awards						6,525		6,525	7,636
Club Tikva									15,350		15,350	27,500
JSENSE									50,000		50,000	60,600
Kodesh Ability		Tests										6,466
OYY Lubavitch		Boys School							14,400		14,400	13,400
Special Spirits									24,999		24,999	25,001
T'Mimei Lev	School			and associated			nursery		2,664		2,664	9,000
Manchester	Mesivta			School					1,440		1,440	20,000
North Cheshire		Jewish			Primary School							2,700
Bury 8 Whitefield			Jewish			Primary School			5,550		5,550
									120,928		120,928	172,303

Support cost	s for charitable activities
		Current	year	Current year	Current	year	Prior Year
		Unrestricted		Restricted	Total Funds		Total Funds
		Funds		Funds
		2020		2020	2020		2019
		E		E	E		E
Administrative	overheads
Management	8 admin		1,418		1,418		1,228
Telephone 8	postage		221			221	492
Website			60			60	1,211
Sundry expenses			98			98	727
Former pupil travel							385
Total support	costs		1,797		1,797		4,043

Other Expe	nditure -Governance costs
		Current year	Current year	Current year	Prior Year
		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds
		2020	2020	2020	2019
		E			E
Independent	Examiner's fees	1,440		1,440	1,440
Total Governance costs		1,440		1,440	1,440

Total	Charitable	expenditure
				Current year	Current year	Current year	Prior Year
				Unrestricted	Restricted	Total Funds	Total Funds
				Funds	Funds
				2020	2020	2020	2019
				E	E	E	F
Total	grantmaking	costs	B2c	120,928		120,928	172,303
Total	support costs		B2d	1,797		1,797	4,043
Total	Governance	costs	B2e	1,440		1,440	1,440
Total	charitable	expenditure	B2	124,165		124,165	177,786

Expenditur	e	on raising	funds	and costs	of investme	nt managemen	t
						Current year	Current year	Current year	Prior Year
						Unrestricted	Restricted	Total Funds	Total Funds
						Funds	Funds
						2020	2020	2020	2019
						F	E	E	E
Commissions		payable				15		15	8
Investment	management		costs			5,877		5,877	5,692
	Total fundraising			costs	B1	5,892		5,892	5,700