The Charity Registration Number is =_ 1119430
North Cheshire Jewish Nursery Education Trust
Report and Accounts
31 August 2021

North Cheshlre Jewlsh Nursery Edu¢atlon Trust
Report and accounts for tha year ènded 31 August 2021
Contents
Page
Charlty Infomiatlon
Trustee5' Annual Report
statement of tru5tg85' responsibilities
Independent auditorfs report
Funds Statements...
Statetnent ol Financial AclivitlèS
Statement of Financial Activities- Prior Year Statement
10
Balance sheet
Notes to the a¢¢ounts
12

North Cheshire Jewish Nursery Education Tm8t
Trustees. Annual Report for the year ended 31 August 2021
The Trustees present their Report and Accounts for the year ended 31 August 2021.
Reference and adrninistrdtive details
The ¢harily name.
The legal n8me of the charity is.'- North Cheshire JevAsh Nursery Education Trust
The charily$ area$ operation énd UK charitablè registration.
The Gharity is registered in England & Wales with the Charity Comrnission in England & Wales ICCEWI with
charity number 1119430
Leg41$trtJOfu￿ of the charity
The Gharity is ¢onstitutEd as an unin¢orporated ¢harity, estsblished by Trust Deed. The goveming doGUtnent of
th& chsrily 18 th8 Trust Deed establishing the charity.
Dale of Tru51 Deed
20 November 2006
Th8r8 are no r88triction8 In the governing docum8nls on th8 OP8ration of the Charity or on its inv88tm8nt
powers otherthan those imposed by Charity Law.
The trustees are all individuals.
The ptlnclpal operatlng aildress. telèphone number, emall and web addresses of the charlty are...
North Che8hire J&wish Primary School
St Ann's Road North, Heald Green
Cheadle. SK8 4RZ
Telephone 0161 282 4901
Email Address ncjn@nllbusin8ss.com
Web address http.'Ilww.ncjps.org.uklpagePpid=85
The Trustees who Served during the year ended 31 August 2021 and were in office on the date the
report was approved were'.-
Ginelle Esterkin
Simone Shammah. appolnted May 2021
Steph Cohen- appointed April 2022
The followlng per80ns served a8 Trustee8 durlng the year ended 31 August 2021
Th& trustees who served as a trustee in the reporting period. and. rf applicable. th&ir dates of appointment or
r88ignation during the y8ar wer8'.-
Antt)ony Wagner- resigned May 2021
Gail Sweding- resigned April 2022

North Cheshire Jewish Nursery Education Tm8t
Trustees. Annual Report for the year ended 31 August 2021
Objects and activities of the charity
The punjoses of the ¢harityès set out in its goveminu docutnènt.
The Trusfs objects, as laid out in the Trust Deed, Sre
il lo provide education in an orthodox Jewish environment lo children under statutory school 3ge.
ill Mlhin an Orthodox Jewish Ènvironmènt to provide necessary facilities for the daily care. recreation and
educ81ion of childr8n during out of ￿h0o1 hours and school holidays btrith th8 object of Improving their
iiil to advanGe the eduotion and training of parents in the provision of ¢hildts￿.
The rnain activities undertaken during the year to further the charity¥ purpose for thepublic benefit.
Th& Nur8&ry run by th& Trusl opened in September 2006. It initially opened in Yashurun Synagogue in
Cheadle and mov8d to the building leas8d for the NCJN Property Trust in Oclob8r 2006.
Charitable statu8 was awarded on 31st May 2007.
The Nursery employs a nursery manager togetherwilh a number of full-time and part-tirne teachers and
nursery nurses to satisfy staffing demands in accordance Mlh governTnent ￿gUlatIons. Day-to4ay deaslons
ar& made by the nursery manager although policy and planning decisions ar& made by the m8nagement
committee.
Th& nursery has a commitment to safeguarding. A data protection policy is in plate.
The trustees have had regard to the Charity Cornmission's guidance on public benefit in managing the
a¢livities of the ¢harity.
The main a¢hievements and performance C*f the ¢harity during the year.
The Nursery hgd an Ofsled .inspeclion in August 2018 and was rated a5 3 'good" Nursery. Recommendations
made by Otsted have been followed.
Pupil nurnbers are continuing to decrease which is causing sorne concern.
Covid restrictions have had a d81818riou8 8ff8ct on the finances of th8 nursery. Although NCJN h88 remained
open during much of lockdown 8$ 8 facility for the children of essential workers. numbers are very much lowar
than normal. Staff have been furloughed and costs cut where possible. Some parents have made voluntary
contributions to help cover costs. Activities are being sent hotne for children not attending nursery Parents of
th088 children attending are very grateful for th8 8UPPOrt their children ar8 receiving.

North Cheshire Jewish Nursery Education Tm8t
Trustees. Annual Report for the year ended 31 August 2021
StruGture. governanGe and management of the Ghdrity
The mell￿d$ used to re¢ruit andappoint new ¢hority tru$¢ees.
Th8 trust888 of the Tru81 appointed by the trust de8d from within the governing body of the School wth a
proven record of coTnrllitMent to education. and in particular Jewish education. Future appointments are by
the trustees. All Trustees serve for a period of 3 years, Mth the exception of the first trustees who have been
appointed for terms of 3. 4 and 5 years, and are eligible for r&-electlon. The trustees have the appropriate
knowledge of how a ch8rty created for educ8tionsl purposes should oper8te. Nevertheless. consideration 18
urrently being given to the most appropriate fortn of training fortrustees.
The charity& organisational structure.
The Trustees meet formally Iwice yeady lo discuss issues arising from the administration of the Trust.
Deosions about the running of the Nursery are made by the Nursery Management Committee who tneet on a
r&gular bas18 and r8POrt back to the Trust88S.
The persorjnel tt> whoffl day to doy llr4rJagefflent Is delegated
The management ¢otntnittee who served during the year under review were..
Simone Shammah
Gineller Esterkin
Carol L&wis- Nursery Manager
Gail Swerling
The Gharity¥ rel4tionships with relatedpartie5.
Th& Trust works in cooperation with North Cheshire JeMsh Primary School In so far as its aim is to in(*ease
the number of children in that school by providing a f88d8r nurs8ry.
The Trust has entered into 0 25 year lease Mlh the North Cheshire Jewsh Nursery Property Trust for the
property in which the Nur88ry operat&s. Rent is £30,000 p8r annum.
Bankers
Lloyds TSB, 223 Finn8y Lane, H8ald Gre8n, Cheadle. Cheshire. SK8 3PY
Nalionwide Building SoGiety. Kin9s Park Road. Mouhon Park. Northampton, NN3
6NW
Flnanclal revlew
The oharitys financialposition at the end of the year ended 31 August 2021
The financial position of th8 charity al 31 August 2021 and eomparalives for the prior period, as mor8 fully
detailed in the accounts, can be sumrnarised as follows'.-
2021
2020
Net expenditure
118,0821
16,5101
Un￿$1[1¢1&d Revenue Funds available for the
gen&ral purposes of th8 charity
233,443
251,525
Total Fund8
233.443
251.525

North Cheshire Jewish Nursery Education Tm8t
Trustees. Annual Report for the year ended 31 August 2021
Financial review of thoP05ition at the r8POrting date, 31 August 2021.
Incorning resources totalled £307.816. the major part being nursery fees which. including grants. lolalled
£245.875. Total ￿￿O￿[Ge5 exp2nded atnounted to £325,898. Th2refore the result for the perlod was a defitlt
of £18,082.
Nel assels at 31 August 20213mounted to £233.443.
Taking into account the chall8ng88 presented by Covid-19, th8 trustees consider th8 financial performance by
the charity during the year to have been salisfaclory.
Pollcles on reseThes.
Th8 view of th8 trustees is that suffi(a8nt cash reserves should be accumula18d lo allow for futur8 repairs and
refurbishment of the building and renew81 of resources.
Avallebllltyand ad8quecy of assets of e8ch ofthe funds
Th& board of truste&8 is satisfied that Iht chariws assets in each fund ar8 availabl& and adequate lo fulfil its
obligations in respect of each fund.
The major rlsks to whlch the Charltyls exposedand revlews andsystems to mltlgate Ihem.
The main ri8k facing the Trust is that revenue il receives from pupils should be in8uffieient to cover futu
rentsl oblig3t￿n5. The Trust has increased fees and seeks to increase pupil numbers in order lo ensure
sufficient funds are raised.
Detalls of The Audltor
Langer & Co
Chartered Account8nt and Ststutory Auditor
8-10 Gatley Road
Cheadle
ChÈshirÈ
SK8 1PY
Statoment a8 to dlsclosure of Informatlon to audltors
The trustees stste that so faras each of the truslees at the time this report wa5 approved are aware:_
al There is no relevant audit information las defined by 88Ction 418131 of th8 Companits Act
20061 of which the auditors are un8w8re, and
bl The trustees hève taken all steps thal they ought lo have taken to make themselve5
aware of any relevant audit infomiation and establish that the auditors arÈ aware of that
information.

North Cheshire Jewish Nursery Education Tm8t
Trustees. Annual Report for the year ended 31 August 2021
Statement of Trustses's Rosponslbllltles
The charitys trustees are responsible for the preparation of the accounts in accordance with Ihe terms of the
Charities Act 2011 and the Charltles IA¢¢oun15 and Reports1 REgJlations 2008. Nolwlhslanding the expllGil
r&quirement in the extant statutory r￿ulatIOns.the Charities (Accounts and R&pottsl Regulations 2008, 10
prepare the financial statements in 8ccord8nce with the SORP 2005. in view of the fact that the SORP 2005
has been withdrawn. the Trustees delermined to interpret this responsibility 85 requiring thern to follow current
bÈsl practicè and preparÈ the aceounts atJx>rding lo IhÈ FRS 102 SORP (Statement of Rècommended
Practice for Accounting and Reporting by Charitit812015,188 amended by th8 Bulletin Is8U8d in October
2018 and applicab￿ to all accounting periods beginning on or after 1st January 20191. (The SORPI,
In particular, charity law r8quir8s the Trustees, if Ih&y prepare account8 on an accruals basis, to prepar&
rinanci81 st8terllents for each financial year which give a tru8 and fair view of th8 st8t8 of affairs of the charity
as al the end of the financial year 8nd of the surplus or deficit of the charity. In preparing those financial
51aletnents the Twstee5 are required lo".
to pr8par8 th8 accounts in accordanc8 with United Kingdom G8n8rally Acc8p18d
Accounting Practice Iunited Kingdom Accounting Standards and applicable lawl.
$818ct 8Uit8bl& aceounting polic1È8 and apply them consistently,.
make ludgÈmÈnts and estlmates that are reasonable and prudÈnt',
p￿pare the financial st3temenls on the going concern basis unless it is inappropriate
to presume that the charity wll continue in business.,
8tste vthelher applicable 8ccounting 8tsndards and statements of
recommended practic8 hav8 b88n followed, subject to any material
departures disclosed and Èxpkglned In the financial statements.,
Thè law requires that thÈ trustees must not approv& the accounts unless they arè satisfied that they giv& a
tru8 and fair view of the slate of affai￿ of the charity 8nd of the surplus or d8ficil of the charity for the y88r.
Th& Trustees are also re8pon8ible for maintaining adequate accounting records which disdose wth
r8a8onabl8 accuracy al any lim8 the financi81 p08itiDn of the charity and which are sufficient lo show and
explain the charivs tran￿ctIonS 8nd enable them lo ensure that the financial slalements comply with
regulations tn3de under the Charities AGI 2011. They are also responsible for safeguarding the 3ssets of the
charity and hence for taking reasonable slaps for th& pr*v8nlion and d8t8ction of fraud and other
irreguLqrities.
The Trustees are also responsible for th8 cont8nls of th8 Trustees, report. and the slatulory r8sponsibility of
the auditor in relation lo the Trustees, report is litnited to examining the report and ensuring that. the report 15
¢onsistÈnt with thÈ flgurÈs distlosed In thè flnantlal statemènts.
23106r2022
This report was approved by the board of trustees on
G C Esterkin
Ginelle Esterkin
Tru8teÈ

North Cheshlre Jewlsh Nursery Educatlon Trust
Independent auditors. report to the trustees of North Cheshire Jewish Nursery Education Trust
Oplnlon
We have audited the financial statements of North Cheshire Jewish Nuisery Education Trust lor the year
end8d 31 August 2021 which cornpri5e th8 Stat8m8nt of Financial ActiMti85, the Balanc8 Sh88t 8nd the relat8d
notes. The financial reporting frarnework that has been applied in their preparation is applicable law and United
Kingdom Accounb'ng Standards, including FRS 102 The Financial Reporting Standard applicable in the UK
and Republic of Ireland Iunited Kingdom Generally Accepted Accounting Practice).
This report is made solely to the charity's trustees, as a body, in accordance with section 144 of the Charities
Act 2011. Our audit work has been undertaken 50 that we tnight State to the charivs trustee5 those matters
W8 ar8 required to state to th8rn in an aLJditorfs report and for no oth8r purpose. To th8 fullest extent permitt8d
bylaw. we do not accept or assurne responsibility to anyone other than the charity and the charity's trustees as
a body. for our audit work, for this report, or for the opinions we have fomied.
In our opinion the financial statements..
give a true and fair view of the state of the charivs affairs as at 31 August 2021, and of its incoming
resources and application of resources, for the year then ended.,
hav8 been prop8rly prepar8d in accordance with United Kingdom Generally Accepted Accounting Pr8¢tice',
and
have been prepared in accordance with the requirements of the Charities Acl 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and
applicable law. Our responsibilitie5 under those standards are furthei described in th8 auditor'5 responsibiliti8s
for the audit of th8 financial stat8ni8ntS S8Ction of our report. We ar8 independ8nt of th8 charity in accordance
with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the
FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these
requirements. We believe that the audit evidence we have obtained is sufficienl and appropriate to provide a
basis for our opinion.
Conclusions relating to going concern
We have nothing to report in ￿SpeCt of the following matters in ￿latiOn lo whi¢h the ISAS IUKI require us to
report to you where..
the trLJStees use of the going coneem basis of accounting in the preparation of the financial statements is
not appropriate., or
the trustees have not disclosed in the financial statements any identified material uncertainties that may
• cast significant doubt about the charity's ability to continue lo adopt the going concern basis ol accounting
for a period of al least twelve months from the dale when the financial statements are authorised for issue.
Other information
The other informats.on comprises the Inft>mation included in the annual report, other than the financial
5tatern&nts and our auditor's report th8r8on. Th8 trustees are r8sponsib18 for th8 Oth8r Information. Our opinion
on the finan¢i81 statements does not wver the other inforrnation and, except lo the extent otherwise explioilly
staled in our report, we do not express any form of assuran￿ conclusion Ihereon.
In connection wth our audit of the financi81 statements, our responsibility is to read the other information and,
in doing so. consider whether the other information is materially inconsistent with the financial statements or
our knowledge oblained in the audit or otherwise appears to be materially misstated.11 we identify such
material Ineonsistencies or apparent material misstatements, we are required to detemine whether there is
tnaterial misstatement in the financial statements or a rnaterial misstatement of the other information. 11, based
on th8 work we hav8 Performed, we conclud& that there is 8 material tMisstat8ment of this other information, we
are required to report thal fact.
We have nothing to report in this regard.

Mattèrs on whieh wè arè rèquirèd to raport by èxeaption
We have nothing to report in respect of the following matters in relation to which the Charities (Aeeounts and
Reports) Regulations 2008 rgquirg US to r8POrt to you if, in our opinion..
the information given in the financial statements is inconsistent in any material respect with the Trustees
Annual Report", or
proper accounting records have not been kept,. or
the financial statements are not in agreement with the accounting records,. or
we have not received all the information and explanations we require lor our audit.
Responsibilities of trustees
As explained MO￿ fully in the Trustees, Responsibilities Statement set out on page 5, the trustees are
responsible for the preparation of financial statements and lor being satisfied that they give a true and fair
view, and lor such internal control as the trustees determine 15 necessary to enable the preparation of financial
stat8rn&nts that ar8 fr8e from mat8rial mi5Statem8nt, whether dLJe to fraud or error.
Auditorf$ responsibilities for the audit of the financial ststements
We have been appointed as auditors under section 145 of the Charities Act 2011 and re￿rt in accordance
with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain
reasonable assurance about whether the financial statements as a whole are free from material misstatement,
whether due to fraud or eric>r, and to issue an auditor'5 report that includes our opinion. Reasonable assurance
is 8 high lev81 of assurance, but is not a guarant8e that an audit conducted in accordanc8 Wlth ISAS IUKI will
always detect a material rni5Staternent when it exists. Misststements can arise from fraud or error and are
considered material if. individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial slalements.
Irregularities, including fraud, are instances of non-compliance ￿th 18ws and regulations. We design
prO￿dureS in line with our responsibilities, outlined above, to detect material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,
including fraud is detailed below".
Identifying and assesslng potentlal r18ks related to Irregularltles
In idenlifwng and assessing risks of mèteri81 misslatement in respect of irregulsrities. including fraud and non-complian
w￿th laws and regulations. WÈ ¢onsidÈrÈd the following".
Enquiries of management, including obtaining and reviewing supporting documentation. wncerning
policies and procedures relating to..
identifying, evaluating, and complying with laws and regulations and whether they were aware of any
instan￿S of non-compliance
detecting and responding to the risks of fraud and whether they have knowledge of any actual,
suspected, or alleged fraud,. and
the internal controls established to mitigate risks related lo fraud or non-compliance with laws and
regulations.,
remuneration policies. key drivers for remuner8tion and bonus levels., and
Discussions among the engagement team regarding how and where fraud might occur in the financial
statements and any potential indicators ol fraud. The engagement tearn have experienc8 of working with
oharilies and this experience was relevant lo the discussion about where fraud risks may arise.
In cornmon with all audits under ISAS IUKI, we are also required io perform specific procedures to respond to
the risk of management override.
We also obtained an understanding of the legal and regulatory framework that the charity (>perates in. The key
laws and regulations we con51dered in this context included the UK Charities Act, FRS 102, The Financial
Reporting Standard applicable in the UK and Republic of Ireland and Charities SORPIFRS1021.

IdentlfySng and assesslng potentlal rlsks related to Irregularltles
As a result of perfonning the above, we did not identify any key audit matters related to the potentl81 risk of
fraud or non-compliance wth laws and regulations.
In addition lo the above, our procedures to respond to risks identified included the followng..
Reviewing the financial statement disclosures and testing to supporting documentation to assess
compliance with provisions ol relevant laws and regulations described as having a direct effect on the
financial statements.,
Enquiring ol management concerning actual and potential litigation and claims.,
Performing 8nalytical proogdures to identify 8ny unusual or unexpected relationships that may indicate
risks of m8terial misstatement dLJe to fr8ud',
Reading millut8s of meetings of those ch8rg8d wth governance and reviewing corr8spond8nce with
relevant authorities including Charity Commission and HMRC
In addressing the risk of fraud through management overrid8 of controls, t8Sting the appropriateness of
journal enlries and other adjustments,. assessing whether the judgements rnade in making accounting
estimates are indicative of a potential bias., and evaluating the business rationale of any significant
transactions that are unusual or outside the nomal course of business.
We also communicated relevant identified laws and regulations and potenti81 fraud risks to all engagernent te8m members
and retnained alert to any indi¢alions of fryud or non-COTnplianGe with laws and regulations throughout the oudit.
A further description of our responsibilities for the audit of the financial statements is located on the Financi81
Reporting Council's website at www.frc.org.uklauditorsresponsibilities. This description forms part of our
auditor's report.
28 June 2022
Langer & Co
Chartered Accountant and
Statutory Audltor
8-10 Gatley Road
Cheadle
Cheshlra
SK81PY
Langer & Co is eligible for appointment as auditor ol the charity by virtue of its eligibility for appointment as
uditor of a company under section 1212 of the Companies Aet 2006

North Ch85hir8 Jewish Nursery Education Trust- Statament of Financial Activities for the year ended 31
August 2021
St8tement of Fln8nclal Actlvltles for the year ended 31 August 2021
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
Charitable activities
Investment5
Other
A1
56.078
243,811
316
150
5,597
1,864
61,675
245,675
316
150
80.752
273,967
851
100
Total ineorne
300,355
7,461
307,816
355,670
Expenditure on=
Charitable activities
B2
318,437
7,481
325,898
382,180
Totsl expenditure
318,437
7,461
325,898
362,180
Net expondituro forth8 year
118,0821
118,0821
16,5101
Net income after tr8nsfer8
A.B
118.0821
118,0821
16,5101
Net movement In funds
118,0821
118,0821
16,5101
Reconciliation of funds-.
Total funds brought forward
251,525
251,525
258,035
Total funds carrled fotward
233.443
233,443
251,525
The'SORP Ref indicated above is the classtfication of income sel out in the formal SORP docurnents. A5 required
by paragraph 4.60 of the SORP, the brought forward and c8rried forward funds above have been 8greed to the
Balan￿ Sheet.
A separate Staternenl of Total Recognised Gains and Losses is not required as this statetnent includes all
recognised gains and losse8.
l activities derive from continuing operations
The notes attached on pages 12 to 20 form an integral part of these accounts.

North Ch85hir8 Jewish Nursery Education Trust- Statament of Financial Activities for the year ended 31
August 2021
SORP
Ref
Prior Year
un￿StrICted
Funds
2020
Prior Year
Re$lri¢ted
Funds
2020
Prior Year
Total Funds
2020
Income from..
Don8tions & Legacies
Charitable activities
Investments
Other
A1
74,824
270,315
851
100
5,928
3,652
80,752
273,967
851
100
Total Income
346.090
9,580
355.670
Expenditure on-
Charitable activities
B2
352,600
362,180
Total expendlture
352.600
9.$80
362,180
Net expendlture for the year
16,5101
16,5101
Net income after transfers
16,5101
16,5101
Net movement in funds
16.5101
16,5101
Re￿nCIlla110n of funds:.
Totsl funds brougm forward
258.035
258,035
Total funds carried forward
251.525
251,525
All actlvltles derlve from contlnulng operatlons
10

North Chèshire Jewish Nursery Education Trust- Balance Sheet as at 31 August 2021
SORP
Note Ref
2021
2020
Fixed assets
Tangibl8 ass818
9,246
10,273
Current assets
Debtor5
Cash al b8nk and in hand
10 B2
B4
11,273
231,791
14,689
252,745
Total current assets
243,064
267,434
Creditors.. amounts falling duo within
one year
11 C1
18.867
26.182
Net Current assets
224,197
241,252
The totsl net assets of the charlty
233.443
251,525
The totsl net assets of the charl¢y a￿ fun(led by the fund$ of the charrty. as follows:.
Restricted funds
Unre$lrl¢ted Funds
Unrestricted Revenue Funds
15 D3
233,443
251,525
Total charlty lunds
233,443
251,525
The'SORP Ref indicated above is the classification ol Balan￿ Sheet items as set out in the formal SORP
documents. As requir8d by par8graph 4.60 of th8 SORP, the brought forward and carried forward funds abov8
have been ag￿e￿ to the SOFA..
The Trustees acknowledge their responsibilities for complying with the wU1￿MentS of charity legislation with
respect io Sccountiry records and the preparstion of accounts.
The charity is subject to audit under charity legislation, and the report of the Charities Act auditor is on page 8.
The Trustees are satisfied that, 3tthough the charity 15 not registered under the Cornpanies Acts, if it were so
registered, it would be eligible to prepare accounts in 8ccordance with the provisions in Part 15 of the Companies
Act 2006. applicable to companies subject to the small companies regirne.
6 C Esterkin
Glnette Esterkln
Trustee
Approv8d by th8 board of trust88s on .
2310612022
The notes attached on pag8s 12 to 20 forni an integral part of thes8 accounts.

North Cheshlre Jewlsh Nursery Educatlon Trust
Notss to the Accounts for the year ended 31 August 2021
1 A¢¢ountlng poll¢le$
Pollcles rel8dng to the pmductlon of the 8ccounls.
Ba$1$ of preparaiion and a¢¢ounting ¢tsnvention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accord8n￿ vAth the
Financial Reportsng Stsndarcl 102. leffeclive 1st J3nuary 20161 and'FRS 102 SORP Islaletnent of Recommended
Practic& for Accounting and R&porting by Chariliesl 2015, las amend&d by the BullÈtin issued in OclobÈr 2018 and
applicabl8 to all a¢￿UntIng periods beginning on or after 1st January 20191, (The SORPI, published by th8 Charity
Commission in England & Wales ICCEWI. effective January 2016, and in accordance wlh all applicable law in the
chariys jurisdiction of registration, except that thè Charity has prepared the financial statements in accordance with the
FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Chariliesl 2015, las amended
by the Bull8tin issued in October 2018 and applicabl8 to all accounting periods beginning on or after 1st January 20191.
(The SORPI. in preference to the previous SORP. the SORP 2005, which h35 been withdrawn. notwthstanding the fact
that the extant statutory regulatK)nS. the Charities (Accounts and Reports) Regulations 2008 refer explitstly to the SQRP
2005. This has been done to attord with current best practice.
The charity conslilules a public benefit entity a8 defined by FRS102.
The tharily is an unincorporated trust registered in England. The principal address of the charity is North ChÈshirÈ JÈwl8h
Primary School, Sl Ann's Road North, H&8￿ Green, Cheadle, Stockport, Cheshire, SK8 4R2.
Going Concem
The Trustees are satisfied that, al the time of 8pproving the finanaal ststemenls, il is appropriste to adopt the going
¢onom basis in preparing Ihe finan¢ial statement5.
Pollcles relallng to C8tsgorles of Income andlncome recognltlon.
Income recognition
All incotning resources a￿ induded in the slalement of finan¢ial adivilies when the tharity is ÈnliUÈd lo the in¢ome and
the amount can b8 quantified wth r8880nablt accuracy. The followng 8P8cific policies are applied to particular tAt8gories
of income..
Nursery fe&s ar& re￿gnISed In full in th8 Statement of financial atlivities in the year in Ithich they are r8C8ivable.
Grants are ￿e¢￿TriSed in lull in the staternenl of financial 3Ctivitie5 in the year in which they are receivable.
Incom8 from inv8s1rn8nts is indud8d in th8 year in which it is r8c8ivabl8.
Policies relating to expenditurn on goods and s8NiC8s pmvided to the Charity.
R￿ognItIOn of118blllt1•8 and exp8ndlture
Expendlture is recognised on an accrual bas18 as a Ilabllily is incurred. Expendlture Includes any VAT whlch cannot be
fully recovered, and is r8ported as part of the expenditur8 to vthich it r8lales.
Charitable expendrture comprises those Costs InCu￿d by the Charity in the delivery of Its activities and services for its
benefiuaries. It includes both costs that can b& allocated directly to such activities 2nd those eosts of an indirect nature
necessary lo support them.
Gi>vernan¢È ¢osts a￿ those in¢urred in ¢onne¢tion wlh administration of tt)e ¢harily and ¢omplian¢e V￿th ¢tsnstitutional
and stalulory r8quir8menl8.
12

North Cheshlre Jewlsh Nursery Educatlon Trust
Notes to the Accounts for the year ended 31 August 2021
Poll¢le$ t¢* o$$ets. Ilabllltles andprovl$lon$ and oth¢rmatters.
Tangible fixedassets
Tangible fixed assets ar8 mtasured al Ih&ir original cost value, or subs8quent revaluation, or If donated, as described
above. Cost value includes sll costs expended in bringing the asset into its intended working condition.
Depreoation has been provicled at the following rates in order to vite off the assets to their anticipated residual value over
estimated useful lives.
Leasehold premises
straight line over life of le8se
Financial instruments including cash and bank balanc85
Cash held by the Gharity is inGluded at the arnounl aGlually held and counted at the ye3r end. Bank balances. whether in
credit or overdrawn, are 8hown at the amounts properly r&conciled lo the bank stat8m8nls.
Penslon8- definod contrfbutlon 8ch8me8
The charity opÈrates a dÈfinÈd conlrlbutlon pènslon scheme. Contributions aro Charged lo the profit and loss actount as
they become payable in accordance with the rule8 of the scheme.
Fund Accounting
Unrestricted funds ar& available for us8 at the disc*elion of th& trustees In furtheranc8 of the gener81 obl8Ctlves of th& charl
Restricted funds a￿ subjected to restrictions on their expenditure imposed by the donor or through the terms of an appe81
or as irnplied by law.
2 Liabilityto taxation
The Trustee5 consider that the charity 58tisfies the tests set ovl in Paragraph 1 Schedule 6 of the FIn8n￿ Act 2010 for
UK ¢orporation tax purposes. Accordingly. the Charity is potentially exempt frotn lax3tion in respect of incotne or capital
gains received Mthin calegorit8 cov&r8d by chapl&r 3 parl 11 of the Corporation Tax Act 2010 or Section 256 of the
Taxation of Char9e8ble Gains Act 1992, to the extent that such income or g8in5 8re applied exdusively on the specific
charitsble objects of the charity 3nd for no other purpose. Value Added Tax is not recoverable by the tharily. and is
therefor8 Includ&d In thé fftlevant costs in th8 Statement of Financial Activiti&s.
3 Wlndlng up or dlssolutlon of the charfty
If upon wnding up or dissolution of the tharily Ihere remain any assets, after the 5ati5faction of all debls and liabilitie5. the
assets represÈnted by th& accumulated fund shall b& transferr&d to some other charitable body or bodies havlng slmllar
objects to the charity.
4 Significance of financial instruments to the charity's position
The￿ are no signific8nt implications of such matters.
S Nèt Idetlcltllsurplus before tax In the tln8nclal year
2021
2020
The nel Ideficity5urplus before lax in the financial year is stated after charging:.
Depreoation of owned fixed assets
Auditors, remuneration
1,027
1,896
1.027
1.848
13

North Cheshlre Jewlsh Nursery Educatlon Trust
Notes to the Accounts for the year ended 31 August 2021
6 Staff costs and ernoluments
S818ry costs
2021
2020
Gross Salaries excluding twstees and key m3nagernenl personnel
EMployerf5 National Insur3n¢e for all stsft
Employ8ffs operating ￿8t8 of defined contribution p&n8ion ￿h&M88
211,448
10,158
2,563
219.793
10.336
2.450
Totsl salarl8s. wage8 and r818ted costs
224.169
232,579
Nurnber5 of full lin￿ employee5 orfull time equivalents
2021
2020
The average number of total staff empbyed in the year was
14
15
No employees received emoluments (excluding pension costs) in excess ofÈ60,000 per annum.
7 D8flned contrlbutlon ponslon scheme8
The tharily operates a d8fin8d contribution p8n8ion sch8me, th8 costs ofwhich ar8 Shown abov8.
Any li8bililes and 85setS 85socialed with the ￿heme are shown under debtors and creditors.
8 Remuneration and payments to Trustees and persons connected with them
No trustees or persons connected with them r￿1Ved sny remuneration or expenses from the charity. or any related
entity.
9 Tanglble tlxed assets
Land and
Bulldlngs
Totsl
Cost
Al 1 S8pl8mb8r 2020
21,574
21,574
At 31 August 2021
21.574
21,574
Doproclatlon
At 1 SÈpl&mber 2020
Charge for the year
11,301
1,027
11.301
1.027
At 31 August 2021
12,328
12,328
Net book value
At 31 Augu8t 2021
9.246
9,246
At 31 August 2020
10,273
10,273
14

North Cheshlre Jewlsh Nursery Educatlon Trust
Notes to the Accounts for the year ended 31 August 2021
10 Debtors
2021
2020
Trade debtors
Prepaymen15 and accrued income
Other debtors
1,512
6,018
3,743
11.273
2.280
5.778
e.631
14,689
11 Credltors.. amounts talllng due wlthln one yèar
2021
2020
Bank loan8 and ov8rdrafts
Trade cr8ditor8
Accru8ls
PAYE, NIC VAT and oth8r lax8S
Other creditors
505
6.531
8.782
2.328
721
18.867
1,137
13,277
7,992
3,136
26,182
12 Income and Ex￿ndItUre acctsunt summary
2021
2020
At 1 Septomber 2020
Loss after lax for the y8ar
At 31 August 2021
251,525
18,082
233.443
258,035
6,510
251 525
13 Rèlated party transactlons
Noth Cheshire Jewish Nursery Propety Trust
During the year £30,00012020 £30,000) r*nt was paid lo th8 Prop8rty Trust and a £30,00012020 £30,000) donation was
received from the Property Trust.
14 Partlculars of how partlcular funds are represented by assets and 118bllltles
At 31 August 2021
Unresttlcted Deslgnated
funds
funds
Restrlcted
funds
Total
Fund8
Tangible Fix8d Assets
Current Assets
9,246
243,064
118,8671
9,246
243,064
118,8671
233,443
233,443
At 1 S6pt8mber 2020
Unrestricted Designated
funds
funds
Restrictsd
funds
Total
Funds
Tangible Fixed Assets
Current Assets
Currenl Liabilities
10,273
267,434
126,1821
10,273
267,434
126,1821
251.525
251,525
15

North Cheshlre Jewlsh Nursery Educatlon Trust
Notes to the Accounts for the yoar ended 31 August 2021
15 Change in total fund5 Over the year H5 $hown in Note 14, analy5ed by inflividual funfl$
Fund8
brought
forward from
2020
Movement in
funds In
2021
Tran8fer8
between
funds in
2021
Funds
carrled
forward to
2022
See Note 16
Unrestri¢tedond de$ignated fvnd$.'.
Unrestricted Rev&nue Fund8
251,525
118,0821
233,443
Totsl unrestrlcted and dtslgnated funds
251.525
18.082
233,443
Totsl chatlty funds
251.525
18.082
233,443
16 Analysls of movements In funds overth8 year as shown In Note 15
other
Galns &
Lo88e8
2021
Income
Expendlture
Movement
In funds
2021
2021
2021
Unrestrlctedand desl9nated funds...
Unrestricted Revenue Funds
300.355
1318A371
118.0821
Restrict8d funds...
SEN anLI CST Grants
7.461
17.4611
307,816
1325,8981
118,0821
17 The purp¢4$¢$ for which Ihe fund$ a$ detsiled in note 15 are held by the charity a￿=.
Unrestrlcted8nd d￿l9￿a￿d funds...
These fund5 are held forthe meeting the objeGlives of the charity. and to
provide r&8&rve8 for future aclivit1&8, and subject to charity l&gislation, ar
free from all restrictions on their use.
Unrestricted R8v8nue Funds
Reslrlcled funds...
SEN and CST Grants
Grants received for specific purposes
16

North Cheshlre Jewlsh Nursery Educatlon Trust
Detailed analysis of income and expenditure for the year ended 31 August 2021 as required by the SORP 2015
This analysis is claSssi￿Od by conventtonal norninal descriptions and not by activity.
18 Donation5 and Legacies
Current year Current year
Unr88trlct6d
Restrlctod
Fund5
Funds
2021
2021
Current year
Total Fund8
Prioryear
Total Funds
2021
2020
Donations and gifts from individual$
Small donalions individually less than £1000
431
431
Total donations and gifts from individuals
431
431
Revenue grants from government and publlc bodles
Stockport Local Discretionary Grant Scheme
Coronavirus Job Retention Sd)eme Grant
12,266
13,381
12,266
13,381
2,500
33,213
Total public sector revenue grants
25,647
25.647
35,713
Revenue grants and donations from non publio bodies
North Cheshire Jewish Nursery Property Trust
Corntnunity Security Trust
Altrincharn Grdtnmar Schwl
30.000
30,000
5,597
30.000
5.928
7.000
5.597
Total prfvate sector revenue grants
35.597
Total Donatlons and Legacles
A1
56,078
5,597
61.675
80,752
The 2020 Communlty S8curfty Trust Income of£S,928 was re8trlct6d.
19 Incom8 from charitabl8 activit185 - Trading Activities
Current year Current year
Unrestrlcted
Restrlcted
Fund5
Funds
2021
2021
Current year
Total Funds
Prioryear
Total Funds
2021
2020
Primary purpose and ancillary trading
Nursery fees
Assisted place5 discount
178.132
11.0701
178.132
11,0701
190.772
Total Prlmary purpose and anclllary tradlng
177,062
177,062
189,259
AII 2020 income was unrestricled
20 Charftabl8 Income from funders
Current year Current year
Unrestricted
Restricted
Funds
Funds
2021
2021
Current yO8r
Total Fund5
Prior Year
Totsl Funds
2021
2020
Contractual payments from public bodies to fund charitable activitie5
Stockport MBC
66.749
1,864
68.613
84,708
Total ¢ontractual paymÈnt$ from publi¢ b•dit$
66,749
1,864
68.613
84,708
Total Charltable Income from funder8
66,749
1,864
68,613
84,708
£3,652 ofthe 2020 Stockport MBC Income wa8 re8trlcted
17

North Cheshlre Jewlsh Nursery Educatlon Trust
Detailed analysis of income and expenditure for the year ended 31 August 2021 as required by the SORP 2015
21 Total Incom8 from charitable activities
Current year Current year
Unrestrlcted
Restrlcted
Fund5
Funds
Current year
Total Fund8
Prioryear
Total Funds
2021
177.062
66.749
2021
2021
177,062
68,613
2020
189.259
84.708
Total incotne from charitable Ir3ding
Total CharilablÈ inGOtne from funders
1.884
Total from charltable actlvltles
243,811
1,864
245.675
273,967
22 Investment Income
CutT8nt year Currant year
Unre5triGted
ReslriGted
Funds
Funds
2021
2021
Current yO8r
Total Fund5
Prfor Year
Totsl Funds
2021
2020
Bank In18r8sl R8C8ivable
316
316
851
Total Investment Income
A4
316
316
851
AII 2020 Income was unrestrlct8d
23 other in¢om¢ and gain$
Currènt year Current year
Unr8stricted
Restricted
Funds
Funds
2021
2021
Current yèar
Total Funds
Prioryear
Total Funds
2021
2020
Summary of Other in(a)me
Recycling
150
150
100
Total other inGome
A5
150
150
100
12020 income was unrestricted
24 Expenditure on charitable activities- Charitable trading
Current year Current year
Unr88trlcted
Restrlctod
Funds
Fund$
Current year
Total Fund8
Prioryear
Totsl Funds
2021
2021
2021
2020
10.862
16.042
3,888
10,862
16,042
3,688
11.658
15.212
5,735
Cleaning and hygiene
Nursery equipment
Gross wages and salaries- charil8ble trading
209,$84
1,864
211,448
219,793
Employers. Nl - charitable trading activities
Defined conlributK)n pension c08t8
charitabl8
trading activities
Staff costs other
Reallocated from support costs
10,158
10,158
10,336
2.$63
2,563
2.450
1.$87
62,057
1.587
67.654
6,641
88,50T
5,597
Total ch8rit8blÈ trading costs
B2b
316,541
7,461
324.002
360,332
£3,652 of th8 2020 gross wag85 and salaries was restrictod
18

North Cheshlre Jewlsh Nursery Educatlon Trust
Detailed analysis of income and expenditure for the year ended 31 August 2021 as required by the SORP 2015
25 Support costs for charitable activities
Current year Current year
Unrestrlcted
Restrlcted
Fund5
Funds
2021
Current year
Total Funds
Prior Year
Total Funds
2021
2021
2020
Premises Expense$
Rent
Rates and water
Light heat and power
Premises repairs. renewals and m8intenan
Security
Property Insurance
30,￿0
3.096
4.949
4.074
30.000
3,096
4,949
4,074
6.566
5.160
30,000
3.557
5,545
22.059
10,806
4.826
5,597
5.160
AdministrntlV8 overheads
Telephone
Pholocopwng
Admin costs
Regislralions
Software
Charity donations
1.066
3.543
1,066
3,543
1.048
2.010
421
1,186
303
421
1.186
303
421
1,066
40
Professlonal fees p•ld to advlsors other than Ihe audllororex8mlner
Accountancy fees Other than examination or audit
fÈÈ
3,633
Consultancy fees
Penslon fees
3.633
3,138
1,496
1,102
1A96
1.102
1,829
1,096
Fln&n¢lal costs
Bank charges
Depr8cialion & Amortss8tion in total for the p8riod
32
1,027
32
1,027
32
1,027
Support costs before reallocation
62,057
5,597
67,654
88,507
Less support costs ￿lI0¢ated to 5peGific activities
To charitabl& trading costs
162,0571
15,5971
167.6541
188,5071
£5,928 of th8 2020 socurity was restricted
26 Other Expenditure- Governance costs
Current year Current year
Unr88trlct6d
Restrlcted
Funds
Funds
2021
2021
Current year
Total Fund8
Prioryear
Total Funds
2021
2020
Auditorfs feos
1,896
1.896
1,848
Total G¢*v¢man¢e ¢ty$ts
1,896
1.896
1.848
All 2019 expenditure was unrestriGted
19

North Cheshlre Jewlsh Nursery Educatlon Trust
Detailed analysis of income and expenditure for the year ended 31 August 2021 as required by the SORP 2015
27 Total Charitable expenditure
Current year Current year
Unrestrlcted
Restrlcted
Fund5
Funds
2021
Current year
Total Funds
Prior Year
Total Funds
2021
2021
2020
Total charitabl& trading costs
Total Govem2nc& costs
B2b
B2e
316.541
1.896
7.481
324.002
1.896
360.332
1.848
Total charltable expendlture
B2
318,437
7,461
325.898
362,180
20