Company Registration Number- 05658775 The Charity Registration Number is =_ 1117339 Delamere Forest School Limited Report and Accounts 31 August 2021
Delamere Forest School Limited Report and accounts for the year ended 31 August 2021 Contents Page Charity infomiation Trustee5' Annual Report Statement of trustees. responsibilities Independent examiner's report Fund$ Statements... Staternent of Financial Activities Statement of Financial Activities- Prior Year statement 10 Stat8ment of total recognised gains and Ioss8S ovements in funds 12 Inwme and Expenditu account 13 Balance sheet 14 Notes to the accounts 16
Dalamere F•St School Llmlted Company Registration Number- OS6S8775 Tru$tee$' Annual Report for the yearended 31 August 2021 The Trustees txesenl their Report and Accounts forthe year ended 31 August 2021, which also comprises the Directors, Rewrt required by the Comp8nie5 Act 2006. R8f8r8nc8 and admlnS8tratlv6 d&ta118 The ¢haritynHme. Ths16gal name of the Charity 18."- De18m&re For&sl Schcol Limited The charitys areas operation and UK Gharitable registration. The charity is registered in England & Wales with the Charity Cotnmission in EngLand & Wale5 ICCEWI with charity nurnber 1117339 B*¢kgtouRJd The Charity $18rted iu¥l over 100 years ago as a health orienlsled r8sid8n1181 school IFrwdh Home and School) In Cheshire 8ervicing the UK Jewish community. 11 later evoTrrfed lo focus on the education of childrsn with special n&8ds within a wholly Jewish &nvironm8nt. In 2007 th8 op&raiing activil18s and n81 ass8ts of the reg1stÈd Charity DÈLamere Forest School (No. 5259131, wer6 Iransftrrr&d to Delarnar& Forest School Limitsd for nil tonsideration. The book value of the nÈt assets transferred was treated as an endowment fund for the purposes of future financial slatemenls. Folbwing years of growing financial pressure as local 8ulhority financial support Iparti¢ularty for residential pupils) became tighter, the Trustees were regretfulty obliged lo close Ihe Scho in 2011 and subsw4uently sold off the Cheshire sile. Since then. the Ch?rily has developed 8 positive new role supporting speci¥list eduCatn81 provision for Jewish children with special needs and disabiilies. p8rlicularly in Gre81er Manchester. To reflect th81 nèw role. the Charity now oper818s under the name."De18mere Ch8ri1abl8 Trust" and has devebped as a promoter of. 8nd fundar lo. s&l8Ct8d spacialist 8ducational 88rvic88 providers. Th8 finan¢e8 Inftlally slablllsed through careful financlal control Ihtrn tr$t 8ub8tantially by Several major legacies which the Truste85 Used lo bDOSt Ils charitable activities. carv8 oul a n8w ongoing role and reputation in the Manchester Jewish Gomrnunity and build investment reserves forfulure inGorne. Legalslructure of the ¢harity The Charity is governed by tnetnorandum and artICS of association dated 20 December 2005. These were amended on 15 March 2012 In September 2020. they were fvrther amended to formalise Ihe use ofvirtual ommunications when physical meetings are not tossible. Th8r8 arè no r8$trictions in the governing documents M th& operation of Ih8 Charity or on its inv8slm&nl powers other than those imwsed by Charty Law. By operation of law all, trustees are directors underlhe Companie5 Act 2006 and all directors are trustees under Charities legislation and have responsibilities. a5 such, under both company and charity legislation. The Iru5tees are all individuab.
Dalamere F•St School Llmlted Company Registration Number- OS6S8775 Tru$tee$' Annual Report for the yearended 31 August 2021 The prlnclpal op8ratlng address, t8lephone number, emall and web addresses of the ¢harltyar6:_ Del8mere Ch8ritabk Trust Heathlands Village Heathlands Drive. Pr8stWh Manche818rM25 9SB Telephone 0161 773 2580 Email AddsS ch¥rity@del¥merech¥rilablelrust..Uk Web 8ddress htlp'.Ilwvm.delamerech8ri1ablelrusl.org.ukl The registered office of the charity for Companies Act purposes is'.- 8-10 Gglky Road Cheadle, Cheshire SK8 1PY The Tru5tee$ in office on the date the report wa5 approved were... Mr D A Black Mr A J Cohen Mr S Cohen Mr M Jo818 MrPWReed Ms J Richler Mr D Rubinstein Mr S Salomon The followlng persons $8ry8d as Trusto8s dutlng tho y8ar8nded 31 August 2021 Th8r8 werè no other chng8s during the year. bul Mr D A 81ack and Mr AJ Cohen ré8ign8d as Irusi•8s following the year end but befor8 the approval of these accounts. The remaining trustees served as trustees in the rewrting per were also in office vn the de the reportwas approved. Objects and activities of the charity Thepurposes of Ihtr charity as setovl its goveminy document. The Charity's Objects, as sel out in its Articles, are to tKovide for appropriate education and care according to Ihe indwidual needs of chiwren of the Jewish faith. The Charity operates wlhin the UnitEyJ Kingdom. Tho maln actlvttles undertaken In rn18tlon to those pu0$0$ durtn9 lh8 year. Aims and Int8nd8d Impact Within th8 abov8 objÉcts, our main charitaNe aim during Iha yearwas to maintain, Mlhin th& limits of our finances our previous support for carefulty selected SEN service prowding organisations who provide high quality. Innovative new semces which benefitthe education of the Charitys traditional client group. Jewish children with Special educational needs. Throughout this, we rem8ined committed to ensuring our activities s?fegu8rded and promoted the weltsre of children 8nd we expect 811 volunle8rs. and the organisalions we support. lo shar8 this commitment. Our pol on safeguarding and related matters was reviewed and updated during ya8r.
Dalamere F•St School Llmlted Company Registration Number- OS6S8775 Tru$tee$' Annual Report for the yearended 31 August 2021 Objectives for the Year In selling our objectives and planning our activities the Trustees gave careful consvjeration to the Charity Commission's general guidance on public benefit. Our key objectivtrs for Ihtr y&ar intludéd". Monitoring the irnpact of our support for sp8crfic SEN service providing organisalions- our seTViC8 pro¥er partners- to ensure our funding was well used and prUCed the intended itnpacts. - Negotiating the ChalngeS to the ch8rity's future devebpmenl posed by the Covid pandemiG. M8in13ining our charitsble activities 8nd profile while putting on hold our anS lo take our communty fundraising 8clivities to a higher l&v81. - A¢iiv81y promollng partnership and coop8ralitrn among our Servictr provider partnets and 0th8r SP8fAalist J8wish Manch8$16r b8sed SEN Sarve provid6ts and schools so a$ lo share scarce sOurCeS, knowhow and ideas for muhjal nerrt and eost thctivÈnes8. Principal Activities The principal activities continue to be supporting the wovision of educational services for children with special educational need8. rhe contrlbutlon of volunteers the year. The Tmstè8s would liké to Ih8nk those who provid voluntary Sètyictr during th& year and say how much w appreciate their continuing and valuable support for our work. The main achievements and performance of the charity during the year. Principal charitable acbvities of the year The Trustees continued lo rnanage the Charity's funding aw3rd5 to SeGlE Schools and service providers. The management 8¢ti¥ty invofved Carefully drawing up Award Agreernents, making sl8ged p8yments on the reTript of documentary evidenTr proving the expenditure, and obl8ining regular reports exp13ining and verif5qng the impacts of the funding in line with the original undertakings from these organis8tions. The ongoing projects continue to have ? rnajor irnpacl on the charity's client group with over 200 young people with a range of learning IS8bililies, and their families, benefilling in a Yariely of ways during the year. This was despite the imp8cI of pandemic re8tri¢iions on In-person meelings through a large part of the year. The Charity maintained ils support for the developtnent of JSENSE which brings together experts in education, health and social care. lo plan and implemenl innovative new services Isuch as parental sUPPOrt and advice, teacher training and educational con5ullancyl so as lo improve educational and life outcomes forJewish children with special educational needs across the whole Greater Manchester Jewish community. The Charlty ntinUed flnancial supportfor Speclal Spirlts, a vary su¢ce88ful. and growing, after school dub for Jewish Children with significant special needs. The Charity also continued to SUPPDrt Club Tlkva. Ènolher after school Club in North Manchesterfor Jewish children with behavioural and cotnmunicalion issues. where professional staff successfully help those children lo overcome their social and reLg1ionship drfficulties. The feedback trom Ghildren, families and schools rem8ins very positive for l)olh these clubs. The Charity's vital specialist teaching support for dyskxic chikjren 81 Morfh Cheshire Jewish Primary School end Mindfulness project al Bury Whilefield Jewish Prim8ry School for struggling pupils. were continued for a further year, following Iheir successful outcomes. The schools h8d to adapt how these services were provided while schools were required lo close.
Dalamere F•St School Llmlted Company Registration Number- OS6S8775 Tru$tee$' Annual Report for the yearended 31 August 2021 OYY Lubaviich Boys. School coniinued lo adapt Ih&irvery helpful SEN support 88rvices for all Manch6ster Jewish $chools in innovativ8 ways. These 5ervicÈs a very much in line wilh lh8 Charity's objective to promottr partnership and cooperation among th8 vÈrious Jewish schools Thes8 services are an excellent example of the efficient use of Scarce SEN support skills and resources across SEN service providers in the local Jewsh community. The Trustees believe the direct benefits lo the chihyren are 8lso supplemented by indirect benefits to their farnilies and fellow pupils. Additionally, Ihe profile of the Charity and public 8wareness of Ils aclivilies In the Greater M8ncheslar Jewish ¢ommunilywas m8in181ned within the limits imposed by Ihe p8ndamic raslriclions. Fundrdi5ingacliwities during theyear. Disappointingly, fundraising activity could opera18 at only a m&StI8Ve1 during th@ year. We are extr8mely grateful to the rnany Organisatn5 and individuals in the Jesh comtnunity who have continued to support us financially. The previously planned major School Reunion and Exhibition to lebrate the Charitys centenary, which had been seen as a step towards increasing capacity for fure communtyfundraising aclpiities. had to be abandoned because of the Goron8virus pandemiG Just one SUessful online fvndraising event was held during the year. Plans to increase fundraising significantly wll remain in abeyan until the pandemic lockdown and $0¢181 (Iistanryng restrictn$ are largety eliminated. Inveslmentperforn?ance Th8 Trus188s m8inl8ln8d th& Charlly's Inv8slmenl profil& in low to m8dium risk Inv&slm8nis dJrlng the year. This Was 88en 88 the btst way lo maintain th8 Charitys futur& income 8v8ILgbl8 10 8UPPOrt ch8ri18bl& 8Ctivil18s whil& offs6lling thtr further décline8 in Ini6r8s1 ratés avaiLgble from the banks and Stayng within the charit8 Inveskn8nt PoliGy. In the evènl, this r8sulled In a salisfaclory recovtrry in th8 value of investments as thè wortd economy and financial tnarkels r8COV8r8d from th@ initial sev8r8 itnpact of the coronavirus pandetnic during Ih8 year. Al the start of this financial year. there wa5 only3 Small surplus in the Charity's Revaluation Reserve reflecting the Cumulative capital gains lo that dale bul the above-mentioned recovery In the value of the invesbrenls during the ye¥r boosted this Reserve 8ubs18nlially whith kne Trustees the Ch8nlys investment ¥dviser$ r8gard as Very S8lisf8clory resutt. Folknwing advlce trom tt)8 Charty'8 financlal advlsers, the Tru8ta8s agreed lo &xil th8ir pr8vious Inv8slm8nt portfolio In favour of adopting a ¢ar&fulty chos6n portfolio manag8m8nt $eNic& with the same low to medium rlsk profilÈ. Th6 n8w service had be6n ie8ied carefully over several yeats by lh8 financial 8dvis&rs. h 1$ beli6ved this change will. if anything, slightly improve term perfomance, k>wÈr costs and 5tngthÈn cotnpliancÈ with thÈ Charitys Investrnent Policy. Structure, governance and management of the charity The melhods usédto re¢mltand8ppolnt new ¢h81ty trusteos. Trustees are apinted at Trustee meetings on the basis of recotnmendalions recerrfed. New Trustees are inducted into the working of the Charity lo enable them to understand and fultil their roles. They are also encouraged to participate in appropriate ongoing training. The chartty's ory&nlsatlonalstru¢ture. The Trustees are reswn5ible forthe overall management ofthe Charty 8nd mel 81 kastfwe times during the year The work of implernenting the decisions and policies of the Ch8rity is cgrried OLrt by Trustees, 8nd by sm311 groups of Twstees with individu8lly agreed deleg8led responsibilities. All Trustees give of their time freew and no remuneration or expenses were paid in the year. The Trustees confirm that they h8ve. when and where necessary lo do so, pah1 regard lo the Charty Commission's Guidance on Publlc B8n&fil wh&n consld&ring and making declslons.
Dalamere F•St School Llmlted Company Registration Number- OS6S8775 Tru$tee$' Annual Report for the yearended 31 August 2021 Bankers Lloyds TSB plc. Church Slr8ei. 88-94 Church Stre81, Liv8rpool. L1 3HD VerDoD Building Society, 19 St Petersgale. Stockport. SK1 1HF Virgin Money, 1 Princess Street, Manchester, M2 4DF Cambridg8 & Counlies 8ank, Charnwo Court, New Walk, Lèicestér, LEI 6TE Uniled Trust B8nk. One Ropernaker Street, London. EC2Y 9AVV Hampshire Trust Bank. Savings, PO Box 74003. London, EC2P 2QR Investsnent Quilter, Quillar House. Portland Tarr8ca, South8mplon, S014 7EJ Charter Hall. Levd 20, 1 M8rtin Pl8ce. Sydney. NSW 20 Financial review The Gharity& fiymncialposilion at the endof the yearended 31 AugUSt2021 The financial positn of the charity ai 31 August 2021 and comparatives forthÉ prior period, as more fully detailed in the accounts, can be surnmarised as ft>llows:_ 2021 2020 Nel excess of InMe over expenditure Unrealised losses on investments Tgtsl Net Movement in Funds 138,3181 62,998 24,680 190.5211 78.414 I168,9) Unrestricted Revenue Fund5 available for the general purposes ol the charity Designated Revenue Funds Tol81 Unr&slrlcled Funds 1.140,668 1.178.986 72,434 1,213,102 9.436 1,188,422 Total Fund5 1,213,102 1.188.422 Finan¢ialreview of theposition at the reportrng date. 31 Augvst 2021. As expected. in view of Ihe lack of major legacies and the difficutties in funllraising. expenditure on ch8ri18ble activities again exceeLleLI income by £38.318. However. a significant recovery during the year In the value of investments produced a £62.998 capil81 gain which more th8n offset Ihal, resulting in a nel incre8se in lJnd$ of £24.680. Th8 Trustees wlsh8d 10 toniinue 10 malnlaln charitable 8xp8ndilur8 durln9 lh8 chall8nging p8rlod oflh8 pand&mic for the sak8 of the Charity$ targeted ¢litrni81&, Jewish Chi[n with sp8¢i81 educatits)al ne8d$. The TruStS continue to believe that further tnajor legacy receipts are very unlikely. The Trustees, view rernains that in any particular year short terrn gain5 or1055es are uncertain. so unrealised capital gains could prove tempor8ry. The investments are made for the mliuM term to increase the Ch8ritls 8nnu81 income while providing the potential of limile(I gains in value. Interest rates remain 81 levels that oblige the Chariiy lo relain and manage its inveslments so as lo gener8te future income. The continuing dilficullies. for the lime being. in ¥¢hieving ¥ Slgnificanl increase In fundraising activities su998sIs th81 charitable axpendiiure is likely lo continue to 8xc88d incom8 and il is far from Certain whether in current circumstances wh&th8r thèrè 11 b8 any furth&r Incr8as8 in th8 valu8 of Inv&stm8nts lo h8lp otts&t that. Poll¢Ae8 on reseNes. The Trustees continualty review the levels of resources required bythe Charity. The Charity aims to have free reserves which are those unrestricted funds not invested in long tetrn assets The Trustees consider the nature of the future planned charitable activities and the incorne required to coverthose. They then set the required minimum level of liquid and serni-liquid reseTves to cover all known future liabilities an(1 ensure they are kept in excess of that level with a comfortable margin for contingencies. The minimum level of liquid and semi-liquid reserves Is currently sel al £150.000. subs18nlially below the actual level of those reserves.
Dalamere F•St School Llmlted Company Registration Number- OS6S8775 Tru$tee$' Annual Report for the yearended 31 August 2021 AvailabilityandadequaGy of assets of each of the funds The 8rd of trustees is satisfied that the Char/S assets in each fund are available and adequate to fuWIl ils obligatlons in rp¢t of éach fund. Inveslm8ntpoll¢y8ndlnvestmenl obJéCll$. The Charity's aim rem8inS to m8xirnise the total investment return on its investments Iwilhin 8ppropri8le risk paramelersl and wlh due reference lo Ihe reswnsibilibes of Ihe Trustees for the 8ssets of the Ch8rily. The objectives are'.- - lo g8Tr8rate a gromng income to support Its charitab18 activili8s in future y8ars while pr8$erving or growing th8 valu8 of the total inve5knent5 in the tnediutn 18rtn, recognising the cyclical nature of investment tnarkels. to invest in realisable open-ended funds which seek to litnit excessive voL3lility in asset values. The Trustees use the serviGes of a registered Independent FinanGial Adviserto propose suitable medium term investments. lo monitor and report on the 10181 wrtfolio, and lo suggest suitsble adjustments where necessary. The maiorrisks to which the Charityis exposedandreviews andsy5tems to mitigate them. The Trustees are resnsible ft>rthe tnanagernent of risks fad by the Charity. Risk5 are identified and assessed. and controls established throughout the year. The key controls used bythe Charty include.. - fomal agendas and minutes for all Trustees, meetings ¥9r8ed individual r8sponsibilities for Trustees on which they r8gu18rly report r8gular finanaal r8POrt8 Including r8view8 of how the Charivs funds are b8ing utilis8d regular writt8n reports and papers on the conduct and d8vebpmenl ofthe Charity - devÈbpmÈnl of the Charity's strÈtegiÈs and update of policies through Continu18 rÈwew - clear authorisalion and approval velS - vethng prOdreS when required by lawfor Ihe protection of chIre Detai15 of The Independent Examiner Eric Langer Bsc FCA Chartered Accountsnl 8-10 GatY Road Chead Cheshire SK8 1PY
Dalamere F•St School Llmlted Company Registration Number- OS6S8775 Tru$tee$' Annual Report for the yearended 31 August 2021 Statement of the Re5ponsibilitie$ of Directors and Tru$tee$ Th8 charity's truste8s artr rtrsponsibltr for the préparation of thtr accounts in accordance with thè tèrm$ of th& Companies Act 2006. the Charities Act 2011 and the Charities IAccounts and Reports) Regulations 2008. Nolwithslanding the explicit requirement in the exlanl statutory regulations.the Charities IAccounts and Reports) Regul8tions 2008, to prepare the financial statements in acwrdance with the SORP 2005. in view of the fact that the SORP 2005 has been withdrawn. the Trustees determined lo interpret this responsibility 85 requiring them to follow current best praclre ?nd prepare Ihe accounts ¥cctyding lo the FRS 102 SORP Istalement of Recommended Practice for Accounting and Reporting by Chariliesl 2015,18S emended by the Bulletin Issued In October 2018 8nd applicab18 to all accounting pariods b8ginning on or after 1st January 20191, (The SORPI.. In p8rti¢ular. the Companies Act 2(N)6 8n(I ch8rity law require the Board of TTUStees lo prepare financial statements for each finanaal y88r which give 8 true and fair view of the slate of affairs of the charity as al the end of the financial year and of the surplus or deficit of the charity. In praparing Ihose financial statements the Board is required lo:. - lo prepare the accounts in accordance with United Kingdorn Genera1tyAcpted AGGounting PraGliTr Iunited ngdOrn Accounting Stsndards and applicable lawl. Se¢1 Suitab accounllng polici8s 8nd appty Ih&m con818lenlly'. makejudgemenls and eslimales th8t 8re reasonable and prudenl.. prepare the finanaal statements on the going concern basis unles5 it is inappropriate to pr8sumÉ thai thè charily Nwll continuè in business". slate wh6lh8r app1sc8b accouniing standard8 and sta18m8nts of recommended practice h8ve been followe(l. subj.ect to any m8terial departures disclosed and explained in the financial statements., The18w requires Ih8t the Iruslees must not approve the 8ccounls unless they are satisfied that they give a true and f81r wiew of Ihe slate of aftairs of the ch8rily 8nd ol the surplus or deficit of the charity for the year. Th8 Trust88s ar8 also re8ponsibl8 for maintaining ad8qual8 accounting records which d18d088 Wlth reasonable accuracy at any time the finanaal position of the charity and which are sufficient to show and explain the charitls transactions and enable thern to ensure that the financial statetnents cornply with the Companies Act 2006 and comply wlh regulations made under the Charities Act. Theyare also responsible for safeguarding the assets of the charity and henTr for taking reasonable steps forthe prevent and deteGtion of fraud 8nd other irregularities. Th8 Tru$l&8s ar8 also re8pon$ibl8 for the cont8nts of th& Trusl8&s' report, and the staiulory responsibility of th& Independent Examiner in relation lo IhÈ TrusieÈs' ptsrt is limited lo Èxamining th8 report and ensuring that, on the fate tsf the report. there are no tnaieriÈl intonsislencies wth Ihe figures disclos in the financial staietnents. Method of praparatlon of accounts- Small company provlslons The financial statements are Set out on pages g 10 23. The fin8nci81 sl8temenls have been prepared Implementing the FRS 102 SORP Isl8lemenl of Recommended Practice for Accounting 8nd Reporting by Charitiesl 2015, las ¥mended by the Bulletin Issued In October 2018 8nd applicable to all accounting p8riodÉ beginning on or 8fLer 1È1 January 20191, (Th& SORPI, and In accordanc8 With th& FlnÈn¢iÈl R8POrting Standard 102,18ff8¢tiv8 1st January 20191 These financial stal8m8nts have b8en prepared in accordance with the provis8 in Part 15 of the Companies Act 2006. 8pplicable lo companS 8ubi8cI lo the small companie8 r8gim8. 3010512022 Thi8 r&port was 8 rov8d bytt)8 iard of tmsl8es on Director and Trustee
Delamere Forest School Limited Report of the Independent Examiner to the Trustees of Delamere Forest School Llmlted on the fin8nclal ststements for the year ended 31 August 2021 I report to the Trustees on my examination of the financial statements ol the charity on pages 1 to 23 for tt)e year ended 31 August 2021. Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report As describÈd on page 7. you. the Charity's TrusteÈs18nd also its directors for the purposes of company lawl, are responsible for the preparation of th8 financial stat8m8nts in accordanc8 with the requirernents of the Compani85 Act 2006 I'the 2006 A¢t'i. Having salisfie(I myself that the financial statements of the Charity are not Wuld to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my exarnination of your charity's financi81 statements 8$ Carried out under section 145 of the Charities A¢1 2011 I'the 2011 Act'l. In carrying out my examlnstion I have followed th8 Directions giv8n by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent Examlnerf$ Statement I have completed my examination. l confirm that no matters have ¢ome to my attention in connection with the examination giwng me cause to believe.. 1. accounting records were not kept in respect of the Charity as required by with Section 386 of the 2006 Act,. or 2. the financial statements do not accord with those r8cords', or 3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a'true and fairf view, which is not a matter considered as part of an independent examination". or 4. the finan¢ial statements have not been prepared in a¢¢Ordan with the methods and principles of the Statement of Recomrn8nd8d Practic8 for sccounting and reporting by charities. I have no concerns and have come across no other matlers in connection with the examination to which allention should be drawn In thls report In order to enable a proper understsnding of the finandal statements to be reached. £Z<• 30 May 2022 Eric Langer Bsc FCA ICAEW Date 8-10 Gatley Road Cheadle Cheshire SK81PY
Delamere Forest S¢hool Llml¢ed- Statement of Flnan¢lal tIVItIeS for the year ended 31 Augu$¢ 2021 Statement of Financial Activities (including the In¢ome and Expenditure A¢¢ount for the year ended 31 August 2021. as requlred by the Comp8nles Act 2006J SORP Ref Current year Current yezr Unr8Stricted Restricted Funds Funds Current year Total Funds Prior Year Total Funds 2021 2021 2021 2020 Income & Endowments from: Donations & Lega¢ies Other trading activities Investment5 Other A1 6,865 87 82,788 6,865 87 82,788 3.703 35,830 Total ineorne 89,740 89,740 39,536 Expenditure on= Raising funds Charitabl8 activities B1 B2 5,687 122,391 5,667 122,391 5,892 124.165 Total expendlture 128.058 128,058 130,057 Net gainslllossesl on investments B4 62.998 62,998 178.4141 Net ineomellexpenditurel ftsr the year 24,680 24,680 1168,9351 Net Income after tr8n8fer8 A.B 24680 24,680 1168,9351 Net movement In fund8 24.680 24,680 1168,9351 Reeoneiliation of funds-. Total funds brouglrt forward 1,188,422 1,188,422 1,357,357 Total funds carrled forward 1,213.102 1,213,102 1.188,422 The'SORP Ref indicated above is the classffication of income sel out in the formal SORP docurnents. As required by paragraph 4.60 of th8 SORP, the brought fon¥ard and c8rri8d forward funds above have b88n agr88d to the BalaTr Sheet. A Ststement of Total Rec(nised Gains and Losses is included as a prirnary statement in these accounts. All the prior y88r transactions were unrestrict8d it8ms, and no furth8r analysis is required l activitie5 derive frotn continuing operations The not8s attached on pages 16 to 23 forrn an integral part of these accounts.
Delamere Forest S¢hool Llml¢ed- Statement of Flnan¢lal tIVItIeS for the year ended 31 Augu$¢ 2021 SORP Ref Prior Year unStrICted Funds 2020 Prior Year Re$lri¢ted Funds 2020 Prior Year Total Funds 2020 Income from.. Donations & Legacies Investments Other A1 3,703 35,830 3,703 35,830 A5 Total incorne 39,536 39.536 Expenditure on: Raising funds Charitable activities B1 B2 5,892 124,165 5,892 124,165 Total expendlture 130.OS7 130,057 Net gainslllosse51 on investments 178,4141 178,4141 Net expendlture for the year 190,5211 190,5211 Net Income after transfers 1168.9351 1188.9351 Net movement in funds 1168.9351 1168,9351 Re¢on¢lllatlon of funds:. Total fund5 brought forwar(I 1,357,357 1,357,357 Total funds carrled forward 1,188.422 1,188,422 All actlvltles derlve from contlnulng operatlons 10
Delamere Forest S¢hool Llml¢ed- Statement of Flnan¢lal tIVItIeS for the year ended 31 Augu$¢ 2021 ststement of Totsl Recognised Gains and Losses for the year ended 31 August 2021 2021 2020 Deflclt forthe year:_ Net ex$$ of in¢ome over expenditure from operatsons befo tsx 138.3181 I.521) Inme from gperatlons befo t¥x In the Stalement of Fln8n¢lalA¢tfvltes 138,3181 190,5211 Add/(dedu¢t) non Income and expendlture Item$.'. Unrealised gainslllossesl on investrnents 62.998 178.4141 Net Movement in fund5 b8for8 taxation 24,680 1168,9351 Funds gÈnÈrated In thÈ year as shi)wn on Statement of Flnanclal Actlvltles 24,680 168,9351 Delarnere Forest 5¢hool Llmlted- Re$ource$ applled In the year endeil 31 August 2021 towards fixe as$e¢$ for Charity u$e:. 2021 2020 Funds generated in the year as detailed in the SOFA Net resources availabl8 to fund charitable activities 24,680 24,680 168,9351 168,935 The nole$ atta¢hed on pages 16 10 23 form an Integral part of Ihe$e a¢¢ounl$.
Delamere Forest S¢hool Llml¢ed- Statement of Flnan¢lal tIVItIeS for the year ended 31 Augu$¢ 2021 Movements In revenue and capltal fund$ for the year ended 31 August 2021 Revenue accumulated fund5 Unrestricted Funds 2021 Restricted Funds 2021 Total Funds 2021 Last yezr Total Funds 2020 Accumulated funds brought forward 1.188.422 1.188.422 1,357,357 Recognised gains and k)sses before transfers 24.680 24.680 168.935 1,213,102 1,213,102 1,188,422 ¢lo$lng revenue fund$ 1,213.102 1,213,102 1.1B8,422 Designated revenue funds included within the unrestricted funds above Totsl Funds 2021 La$t year Total Funds 2020 At 1 Seplernber Transfer Itovfrom venue accumulated funds 9.436 82.998 87.850 178.4141 At 31 August 72,434 9,436 The purposes for which these funds have been designated are described in Note 15 to the accounts. Summary of funds Unrestricted Restricted and Funds Designated fund5 2021 Total Funds Last Year Total Funds 2021 Z021 2020 Revenue a¢¢umulated funds R8venu8 d88ignat8d funds 1.140.668 72,434 1,140,668 72,434 1.178.986 9,436 Total funds 1,213.102 1,213,102 1.188,422 The notes attached on pages 16 to 23 form an Integral part of these accounts. 12
Delamere Forest S¢hool Llml¢ed- Statement of Flnan¢lal tIVItIeS for the year ended 31 Augu$¢ 2021 Delamere Forest SGhool Limited Income and Expenditure Account for the year ended 31 August 2021 as required by the Companies Act 2006 2021 2020 Incom& Income from operations 6,952 3,703 Investment income Incom8 from inv8Stm8nts, oth8r than interest r8ceivab Interest receivable Other operating in¢ome 79,159 3.629 29,708 6.122 Gross In¢ome In the year before ex¢eptlonal Items 89,740 39,536 Gr055 incorne in the year including exceptional item5 89,740 39,536 Expendlture Charitable expenditure, excluding depreciation and amortisats.on Fundraising costs Governance costs 120,915 5,667 1,476 122,725 5,892 1,440 Total expenditure in th8 year 128,058 130,057 Net In¢ome before tax In the flnan¢lal year 138,3181 190,5211 Tax on surplus on ordinary activrties Net income after tax in the financial year 138,3181 190,5211 Retained surplus for the financial year 138,3181 190,5211 l activities derive from continuing operations In accordance wth the promsions of the Cornpanies Act 2006, the headings and subheadings used in the Income 2nd Expenditure account have been adapted to reflect the special nature of the charity'8 8ctivities. The notes atta¢hed on pages 16 10 23 form an Integral part of these a¢¢ount$.
Delamere Forest School Limited - Balance Sheet as at 31 August 2021 SORP Note Ref 2021 2020 Fixed assets Investments held as fixed assets 882,911 779,579 Current a85et5 Debtor5 Cash at bank and in hand 7 B2 935 330,732 559 409,724 Total eurrènt ass•ts 331,667 410,283 Creditors.. amounts falling due within ona yaar 8 C1 1,476 1,440 Net Current assets 330,191 408.843 1,213,102 1,188,422 Net assets The total net assets of the charity 1,213,102 1,188,422 The total n8t assets of th8 charity are funded by the fund5 of the charity, as follows'.- Restricted funds Unrestricted Funds Unrestricted Revenue Funds 12 D3 1,140,668 1,178,98fj Dasignatad Funds D85ignat8d R8v8nu8 Funds 12 D3 72,434 9,436 Total Charity funds 1,213,102 1,188.422 The 'SORP Ref indicated abov8 IS th8 classification of Ba18nc8 Sh88t items as S8t 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 directors are satisfied that the cornpany is entitled to exempbon from the requirement to obtain an audit under section 477 01 the Companies Act 2006. The rnembers have not required the company to tsbtain an audit in accordance with section 476 of the Act. The directors acknowledge their responsibilities lor complying with the requirements of the Companies Act 2006 with r85pect to accounting records and th8 pr8par8tion of accounts. 14
Delamere Forest School Limited - Balance Sheet as at 31 August 2021 The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 8. The financial statements have been prepared in accordan with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject tts the small companies regime. Mr D Rubinstein Trustee Approved by the board c>f trustees on 2710512022 The noles attached on pages 16 to 23 form an integral part of these account6. 15
D8lamere For8St School Llmlt8d No¢e$ to the kGounts fr*rthe year ended 31 August 2021 1 Accountfjng pollcles Pollcles telatlny to ihèproduciAon of the accounts. Basi$ of preparation and accounting ¢onvention The accounts have been prepared on the ac¢ru81s basis. under the historical cost convention. and in ?ordanCe wlh the Fin8ncial Reporting Sland8rd 8pplicable in the UK and Republic of Irel8nd IFRS 1021 and Accounting and Reporting by Charili8s." Slat8m8nl of R&commended Practic8 applit2bl& to chariti8$ preparing th&ir actounts in accordance with th8 Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. Charities SORPIFRS1021. as mended by Update Bulletin 1. The accoun18 hav8 b88n prepar8d in accordance with applicable charity law in England th18 being th8 Ch8ri1ies Acl 2011 and Sl 20081629 (Charities Accounting and RÈporting Regulations) and. pending the rnaking of replacemÈnt RÈgulalions specific to Charities SORP IFRS1021 in accordance with Reg.814lldl of $120081629. the charity ITUStees have departed from th8 requirement of Reg.8151 by lolknwing Charili8s SORP IFRS1021 Instead of Charities SORP IFRSSEI lo the 8xl8nl n8cè88ary lo give a Inj& and fair vléw in lh& drcumslanc&8. Golng Concern The Trustees are satisfied that, atthe time of approving the financial statements, it is appropriate to adoptthe going concern b8sis in preparing Ihe financial stslements. Risks and fvture assumption5 The charity constitutes £ public benefit entity as defined by FRS102. The charity is an cotnpany litnited by guarantee registered in England. The principal address of Ihe charity is Heathlands Village. Heathlands Drive, Prestwich. Manchester, M25 9SB. Policies relating to categories of income andyncome recognition. Nature of Income All incoming resou[S are included in Ihe ststemenl of financial activities when Ihe charity is entitled to the income and the amount be quantified with reasonable accur8cy. The following speofic policies are applied to particular categories of Income.. Categories of Income Volun18ry Income is rec&iv8d byway of granis, donalions and gifts and 18 includ8d in full in the stal&menl offinancial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific perfortnance by the charty. are rewgni5e(I when the charity becomes uncondilionallyenlitled to the grant. Income from inv&8kn&nts 18 indud8d in th& y8ar in which il is r8c&ivable. Legacies are Included when the charity is advised by the personal representslive of an estsle Ihat pa)rynenl will be made or property Iran8f8rr8d and the amount involv8d c8n b8 quantified. Pollcles relatlng to eXP8ndlture on good8 and setrvkes pmvlded to Ihe chartty. Recognltlon of Ilabllltles and eXpèndre Expenditur8 is recognised on an 8ccrual b8818 as 8 liability is incurr8d. Expenditure includes any VAT which cannot b8 fully recoveod. Ènd is oported Ès pÈrt of the expenditure lo which it relat&s. Costs of gen8rating funds comprise tha costs 8880cia18LI with attracting voluntary income. Charitable expen(lilure wrnprises those costs incurred bythe charity in the delivery of its activities 8nd service5 for its beneficiaries. 11 Indudes both costs that can be 811ocaled directly lo such aclivilie8 and those costs of an indirect nature necÈ8sary lo support them. Funtlraisin9 costs are those incurretl in seeking volunlaryconlributions and do not include Ihe costs of di55eminaling information in 8UPPOrt of the charitable activities. Governan costs include all adminislralive and legal expenditure incurred by the charity in orderto meet slatutoryand regulatory requirements. 16
D8lamere For8St School Llmlt8d No¢e$ to the k¢ounts frrthe year ended 31 August 2021 Policies relating to aSSÈÉ5. liabilitles andprovisioTrs andotherfflattws. Fixed a$$et inve$tment$ Llstsd Investmènts are at market value. Finan¢i41 instruments including Cash and bank b4lan¢e5 Cash held bythe charity is included at the amount actually held and counted atthe year end. Bank balances, whether in credit or overdrawn. Hre shown atthe arnounls property reconcile(I to the bank stslements. Fund Accountlny UnrestriGled funds are available for use al the discretion of the ITUStees in furtheran of the general objeGtives of the Ghari1 D881gnal8d fund8 are unrestricted funds earmarked by the Trustees for particular purposes. 2 Liabilityto taxation Th8 TmsieÈ8 0)nsider that the charity satisfies th8 tÈ81$ 881 oul in Paragraph 1 Schedule 6 of th& Financ& Act 2010 for UK corporation tax purposes. Accordingly. the Charity is potentially exempt from taxation in respect of incotne or capital gains receivetl within categories covered by chapter 3 part 11 of the Corporation Ta¥ Act 2010 or Section 256 of the T8xalion of Chargeable G81n8 Act 1992. to the eent that such income or gains ar8 8pplied 8xcIusiv81y on th8 SP8cific charitable objects of the tharlty and for no other purpose. Value Added Tax is not recoverable by th8 charity, and Is therefore included in the relevant costs in Ihe Statement of Financial Activities. 3 Winding up or di8solulion of the charity If upon windlng up or d18solulion of the charity th&re remaln 8ny as$e18, aft8r the 8atisfactlon of 811 debts 8nd Ilabililie8, th8 assets represented by the accurnulated fund shall be transferred to some other charitable body or bodies having similar object510 the charity. 4 Investment galn8 Current year Curr8nt year Current y88r Prfjor Year Unre$tricted Re$tri¢tÈd Total Fundts Total Funds Fund5 Fund5 2021 2021 2021 2020 UnreallsedgaAns l(los$esJ and wrltlnu dowtrj of c•rryAng value$ Listed investments- Unrealised 62,998 62.998 178,4141 Total unrealised gainslllossesl etG 62,998 62.998 78,414 Total rÈali$ed unrealised gains 62,998 62.998 78,414
D8lamere For8St School Llmlt8d No¢e$ to the kGounts fr*rthe year ended 31 August 2021 Remuneration and paymerts to Trustees and persons connected with them No Iruslees or persons connected with them reiVed any remuneration or expenses from the charity, or any relaled It)ve8tm8nt8 hold 88 tIx8d 8888t8 Inv6stmeTrts Li5t8d invostments Other Classes of Total Investm?nt 8ubsldlarle8 Carryiny values of investments Al 1 September 2020 Addilions R8valu81ion at 31 August 2021 779,579 40,334 62,998 779,579 40.334 62.998 At 31 August 2021 882,911 882,911 Analysls bth86n falr value and hlstorlcal cost Investments as ave held at fair value 882,911 882.911 7 Debtors 2021 2020 Prepayments and accrued income 935 559 935 559 8 Creditors.. amount5 falling due within one year 2021 2020 Accwals 1.476 1,440 1.476 1,440 9 Income and Expendlture account summary 2021 2020 At 1 Sèptémber 2020 Loss after lax for the year 1,266,836 138,3181 1,357,357 190.5211 At 31 August 2021 1.228.518 1,266,836 10 R8lat8d party transactlons During the year the Trust made donations tolalling £44.00012020 £50.0001 to JSENSE. charity number 1151197. a trust it is associated with through common Irusl88s. 18
D8lamere For8St School Llmlt8d No¢e$ to the kGounts fr*rthe year ended 31 August 2021 11 Partl¢ular8 of how partlcular funds ar& r8pre88nted by a8S8t8 and Ilabllltl88 At 31 August 2021 Unrestricted Designated funds funds Restricted funds Total Funds Investments at Yalualion:. Fixed assetinvestsnenls Curr8nl A8S8ts Current Liabilities 810.477 331.667 11,4761 72,434 882,911 331,667 11,4761 1.140,668 72.434 1,213,102 At 1 Sèptember 2020 Unre8tri¢t&d De81gnaied funds funds Re8tricted funds Totsl Funds Investments at valuation- Fixed ass&1 Inve8tm&nts Current Assets Current Liabilities Long Term Liabilili&s 770.143 410.283 11.4401 9,436 779,579 410,283 11,4401 1.178,986 9,436 1,188,422 12 Change in total funds over the year as shown in Note 11 analysed by individual funds Funds brought fOard from 2020 Movfrmfrnt In funds In 2021 Transfers belween funds In 2021 So8 Note 13 See Note 14 Funds carrled lOard to 2022 Unrestricted anddgsignat6d fvnds.- Unstricted RÈvenuÈ Funds Designaled Revenue Funds 1,178.986 9.436 24,680 162,9981 62.998 1,140,668 72,434 Total unrestriGted and designated fund5 1.188,422 24680 1,213,102 Total charltyfunds 1,1B8,422 24,660 1,213,102 13 Amalysis of movements in lunds ovtr the year a8 Shown in Note 12 Other Galns & Losses 2021 Income Expondlture Movement In funds 2021 2021 2021 Unrestricted andd8sipnat8d lunds.-_ Unrestricted Revenue Funds 89,740 1128,0581 62,998 24.680 Gains and losses ar8 detsil8d In notss 4 and 6. 14 Details of ¢ran$fer5 between funds in the year a$ Shown in Ngte 12 The transfers shown in note 12 above are.- 2021 Tollfroml Unreslricled Revenue Funds In accordance wilh the accounting policy'Accounling for c8pItsI grants and fixèd asset funds.. Tollfroml D&81gnai8d R&v8nu8 Fund8 162,9981 62,998 Net transfers 19
D8lamere For8St School Llmlt8d No¢e$ to the kGounts forthe year ended 31 August 2021 15 The purpose$ for which the funds a5 detailed in note 12 are held by the charity are... Unreslrl¢ted and deslgnetsdfunds... Th8$e funds ar8 held for th8 tll88ting the objectives of the charity, and to provide reserve5 for future activities. and. subject to charty legislation. are free from all restrictions on their use. Unr88trici8d R&v8nu8 Funds Designated Revenue Funds A dèsignated fund for uncryslÈli&ed gains on tUrTht Èssèl Investments and provisions. 16 Ultimate controlling party Delamere Forest School Litnited is a Gompany litniled by guartntee and aGGordingly does not have a share captsl. Ev8ry m8mb&r of th8 company und&rtakes lo contribut& such amount as may b& r8ouir8d not 8x¢e&ding £10 10 the asse18 of the charitable company in the event of ils being wound up while he or she is a metnber, orwilhin one year after he or she ceases lo be a member. 20
Delamere Forest School Limited D8tslled analys15 of Incom6 and 8xp6ndltur8 for the year endad 31 August 2021 as requlred by the Charftle8 SORP IFRS1021 Thls analysls Is cl8sssllled by conventlonal nomlnal descrlptlons not by actlvlty. 17 Donatlons and Lèga¢le$ Current year Current year Unre8trlcted Restrlcted Fund5 Funds 2021 2021 Current year Total Funds Prlor Year Total Funds 2021 2020 Donation$ and gifts from individual$ Small donations individually less thsn £1000 4.553 4.553 1.875 Total donatlons and glfts from Indlvlduals 4,553 4,553 1,875 Legacies receivable Small legae5 individually less than £1000 932 932 Total legacies receivable 932 932 Revenue grants and donatlons from non publlc bodles Small grants Indivldualty less than £1000 Grants Sndlvidually £1000 or more 1,380 1.380 828 1,000 Total private $edtyr revenue 4rant$ 1,380 1.380 1,828 Total Donations and Legacies A1 6,865 6.865 3,703 All prior year Donatk)ns and Legaaes w8r8 unrestricted 18 Incomo from other, non charltabl8, tradlng actlvltS08 Current year Current year Unrestrlcted Restrlcted Fund5 Funds 2021 Current y8ar Total Funds Prioryear Total Funds 2021 2021 2020 Income frorn fundraising events 87 87 Total from other activit188 A3 87 87 19 Investment income Current year Current year Unr8Stricted Restricted Funds Funds 2021 2021 Current year Total Funds Prior Year Totsl Funds 2021 2020 Divid8nd Intme Bank Inter&81 Receiv8bl8 Olh&r Inv&81m&nt Inme 27,163 3,629 51.996 27.163 3.629 51.996 29,708 6,122 Total InvestmÈnt Income A4 82,788 82.788 35,830 All prior year Investment Income was unrestricted 21
Delamere Forest School Limited D8tslled analy815 of Incom6 and 8xp6ndlture for the year endad 31 August 2021 as requlred by the Charftle8 SORP IFRS1021 20 Other income and gains Currènt yÈar Current year Unr8Stricted Restricted Funds Funds 2021 2021 Current year Total Funds PrlorYÈar Totsl Funds 2021 2020 Sundry other income Total other income A5 All prior y88r Olh8r Income and Gains w8r8 unreslricl&d 21 Expendltur8 on chadtable actlvltles- Grant fundlng of actlvltle8 Current year Current yoar Unrestrlcted Restrlcted Fund5 Fund$ 2021 2021 Curront yoar Total Fund5 Prforyear Total Funds 2021 2020 Gr8nts made to organisations 118.888 118.888 120.928 Total grantmaking costs B2c 118,888 120 928 Breakdown of Grants made to organisations Current year Current year Unrestricted Restricted Funds Funds 2021 2021 Current yoar Total Fund5 Prior Year Totsl Funds 2021 2020 Ger8hon Rothman Awards Club Tikva JSENSE OYY Lubavitch Boys School Speaal Spirits T'miwei Lev School and a550cialed nursery Manchester Mesivta School North Cheshire Jewlsh Pritnary School Bury & Whitefield Jewish Primary S¢hool 6,525 15,350 50,000 14.400 24.999 2.664 1.440 27.500 44.000 13.002 20.000 27,500 44,000 13,002 20,000 2.491 5.895 6.000 2,491 5,895 6,000 118,888 S.550 120 928 All prfor year Expendfture on charitabl8 8divltl*s- Grant fundlng of 8Ctlvilies was unr8Strid8d 22
Delamere Forest School Limited D8tslled analy815 of Incom6 and 8xp6ndlture for the year endad 31 August 2021 as requlred by the Charftle8 SORP IFRS1021 22 SupFM)rt costs for charitable activities Currènt yÈar Current year Unr8Stricted Restricted Funds Funds 2021 2021 Current year Total Funds PrlorYÈar Totsl Funds 2021 2020 Admlnlstratlve overheads Management & admln TelephonÈ & p081ag8 Website Sundry 8KP8n888 Total 5UPPOrt Costs 1.623 231 135 38 2,027 1.623 231 135 38 2,027 1,418 221 60 98 1,797 Th& basi8 of allocation of to818 b&lween activitie8 is described under accounting policies All prior year Support tosts for tharilable activities were unr&8lrid8d 23 Other Expendlture- Governance costs Current year Current yoar Unrestrlcted Restrlcted Fund5 Funds 2021 Current year Total Funds Prioryear Total Funds 2021 2021 2020 Independent Examinerfs fees 1.476 1.476 1,440 Total Govemance costs 1,476 1,476 All prior year Other Expenditu- Governan¢e ¢osts We unrestrided 24 Total Charftable expendlture Current year Current year Unrestricted Restri¢ted Funds Funds 2021 2021 Currènt year Total Funds Proor Year Totdl Funds 2021 2020 Tot81 grantmaking costs Total support costs Total Govemance costs 82¢ B2d 828 118.888 2.027 1.476 118,888 2,027 1,476 120.928 1.797 1.440 Total charilablg exp8ndilure B2 122,391 122.391 124,165 25 Expenditure on raising funds and costs of investment management Current year Current year Unrestricted Restricted Fund5 Funds 2021 2021 Current year Total Funds Prior Year Total Funds 2021 2020 Commissions payable Investment management costs 48 5.619 48 5.619 15 5,877 Total fundraising costs B1 5,667 5,667 5,892 All prfor year Expendfture on raising funds and tosts of Invesltnent management were unreslrlcled 23