## ## |EDGWARE ADATH YISROEL CONGREGATION|EDGWARE ADATH YISROEL CONGREGATION|LIMITED| |---|---|---| |(A COMPANY
LIMITED BYGUARANTEE)||| |CONTENTS||| |||Page| |Trustees'
report||1-3| |Statement oftrustees'|responsibilities|| |Independent
audttofs|report|5-8| |Statement offinancial|activities|| |Balance sheet||10| |Statement ofcash flows||| |Notes to the financial|statements|12- 21| ## ## ## ## ## ## |||||Unrestricted|Designated|Restricted|Total|Tote I| |---|---|---|---|---|---|---|---|---| |||||funds|funds|funds|2022|2021| ||||Notes|||||| |Income from:||||||||| |Donabons
and legaoes||||316,501||62,970|379,559|323,630| |Chantable
acbvibes|||||169,507||169,507|137,030| |Investments|||||||50|11| |Coronavirus support|||||||448|10,553| |Total income||||317,079|169,507|62,970|549,564|471,232| |Charitable
activities||||355,414|134,178|26,062|515,654|513,920| |Net (outgoing)/Incoming|resources|||||||| |before transfers||||(30,335)|35,329|36,916|33,910|(42,680)| |Gross transfers
between|funds|||27,925|(48,043)|20,118||| |Net (expenditure)/income|for|the year/||||||| |Net movement
In funds||||(10,410)|(12,714)|57,034|33,910|(42,688)| |Fund balances at 1 September||2021||||||| |||||2,607,678|27,714|84,352|2,719,744|2,762,433| |Fund balances at 31 August||2022||||||| |||||2,597,268|15,000|141,386|2,753,654|2,719,745| ## ||||||||||2022|2022|2022||||2021|2021|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||Notes||||6||||||F.||| |Fixed assets|||||||||||||||||| |Tangible assets|||||||||||2,763,651|||||2,765,137|| |Current assets|||||||||||||||||| |Debtors|||||12||||66,213|||||61,253|||| |Cash at bank and
in|hand|||||||247,035|||||255,297||||| |||||||||313,248|||||316,550||||| |Creditors: amounts|falling due within|||one|||||||||||||| |year|||||14||||(55,111)||||(65,543)||||| |Net current assets||||||||||||258,137|||||251,007| |Total assets less current||llablfitles|||||||||3,021,788|||||3,016,144|| |Creditors: amounts|falling due after more||||||||||||||||| |than one year|||||15|||||||(268,134)|||||(296,399)| |Net assets|||||||||||2,753,654|||||2,719,745|| |Income funds|||||||||||||||||| |Restncted
funds|||||16|||||||141,386|||||84,352| |Unrestncted
funds|||||||||||||||||| |Designated
funds|||||17||||15,000|||||30,947|||| |General
unrestncted|funds|||||||1,047,268|||||1,050,935||||| |Revaluation
reserve||||||||1,550,000|||||1,550,000||||| ||||||||||||2,612,268|||||2,638,625|| ||||||||||||2,753,654|||||2,719,745|| |)he company
is entitled
to the exemption||||from|the audit requirement||||contained||in|section 477 of|the Companies|||Act|2006, for| |the year ended 31 August||2022, although||an audi has||been|cerned||out under||secbon 144ofthe||Cherries||Act 2011||| |1he directom
acknowledge||their|responsibilrbes||for complying||wnh||the requirements|||ofthe Companies||Act|2006|with|respect| |to accounhng
records and||the preparation||of finanaal||statements|||||||||||| |The members
have not required|||the company||to obtain an audit|||of|its finanaal||statements
under||the requirements|||of|the| |Companies
Act 2006, for the year in question|||||in accordance||with|secbon 476|||||||||| |These finanaal
statements||have been prepared
and dehvered|||||in|accordance||anth||the provisions|applcable||to companies||| |subject to the small companies|||regime.||||||||||||||| ## |||||||2022||2021|| |---|---|---|---|---|---|---|---|---|---| ||||||Notes|6||6|| |Cash flows from operating||actMtles|||||||| |Cash generated
from/(absorbed|||by) operations||21||||| ||||||||20,189||(7,239)| |Investing|activities||||||||| |Purchase|oftangible
fixed assets|||||(576)||(1,532)|| |Investment|income received|||||50||11|| |Net cash|used in investing|activities|||||(526)||(1,521)| |Financing|activities||||||||| |Repayment|of bank loans|||||(27,925)||(27,660)|| |Net cash|used in financing|activities|||||(27,925)||(27,660)| |Net decrease
In cash snd||cash|equivalents||||(8,262)||(36,420)| |Cash and|cash equivalents|at beginning||ofyear|||255,297||291,717| |Cash and|cash equivalents|at end of||year|||247,035||255,297| ## ## |||||2022|2021| |---|---|---|---|---|---| |||||E.|E.| ||Nursery|income||128,236|96,628| ||Grants|||41,271|40,402| |||||169,507|137,030| |5|Investments||||| |||||Unrestricted|Unrestricted| |||||funds|funds| |||||2022|2021| ||||||E| ||Interest|receivable||50|| |6|Charitable||activities||| |||||Synagogue|Nursery|Restricted|Total|Total| |---|---|---|---|---|---|---|---|---| |||||||funds|2022|2021| |||||||E|E|E| |Staff costs||||167,200|105,425||272,625|246,012| |Depreciation||and impairment||2,061|||2,061|3,096| |Synagogue||expenses||184,833|||184,833|145,719| |Nursery expenses|||||28,753||28,753|30,559| |Restncted|fund chantable||expense|||16,394|16,394|76,977| |Bank interest||||||9,668|9,668|9,937| |||||354 og4|134,178|26,062|514,334|512,300| |Share of support costs (see note 7)||||1,320|||1,320|1,620| |||||355,414|134,178|26,062|515,654|513,920| ## |Support|costs|||||| |---|---|---|---|---|---|---| |||Support costs|Governance|2022|2021|Basis ofallocation| ||||costs|||| ||||8|||| |Audit fees|||1,320|1,320|1,620|Governance| ||||1,320|1,320|1,620|| |Analysed|between|||||| |Chantable|acbvrbes||1,320|1,320|1,620|Governance| |The average|monthly
number
ofemployees
during the year|was|| |---|---|---|---| |||2022|2021| |||Number|Number| |Synagogue|and welfare||| |Nursery|||| |Total||17|16| |Employment|costs|2022|2021| ||||8| |Wages and|salaries|272,625|246,012| ## ## ## |11|Tangible fixe|d assets||||||| |---|---|---|---|---|---|---|---|---| ||||||Lend endpixturee,||fittings|Tetei| ||||||buadinse|a equipment||| ||Cost|||||||| ||At 1 September 2021||||2,761,597||77,946|2,839,543| ||Additions||||||576|576| ||At 31 August|2022|||2,761,597||78,522|2,840,119| ||Depreciation|and Impairment||||||| ||At 1 September 2021||||||74,407|74,407| ||Depredahon|charged|in the year||||2,061|2,061| ||At 31 August|2022|||||76,468|| ||Carrying
amount|||||||| ||At 31 August|2022|||2,761,597||2,054|2,763,651| ||At 31 August|2021|||2,761,597||3,540|2,765,137| |12|Debtors|||||||| ||||||||2022|2021| ||Amounts
fag|lng due|within one year:||||f|6| ||Trade debtors||||||25,706|15,820| ||Other debtors||||||35,251|40,611| ||Prepayments|and accrued mcome|||||5,256|4,822| ||||||||66,213|61,253| |13|Loans and overdrafts|||||||| ||||||||2022|2021| ||||||||6|6| ||Bank loans||||||296,134|324,059| ||Payable
within one year||||||28,000|27,660| ||Payable after|one year|||||268,134|296,399| ||The bank loan is secured|||by a fixed charge over the charity's freehold|property|||| ## |14|Creditors: amounts|Creditors: amounts|falling due within one year|||| |---|---|---|---|---|---|---| ||||||2022|2021| |||||Notes||| ||Bank loans|||13|28,000|27,660| ||Other taxation|and soaal secunty|||3,968|4,236| ||Trade creditors||||4,590|7,026| ||Accruals and deferred||lncorne||18,553|20,021| ||||||55,111|65,543| |15|Creditors: amounts||fallmg due after more than one year|||| ||||||2022|2021| |||||Notes||8| ||Bank loans|||13|268,134|296,399| |||||||||||||||||||h
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0||||||||| ## ## |21|Cash generated|from|operations||||||2022|2021| |---|---|---|---|---|---|---|---|---|---|---| ||||||||||6|f.| ||Surplus/(defiat)
for the||year||||||33,910|(42,688)| ||Ad/ustments
for|||||||||| ||Investment
inccrse recognised
in|||statement||offinanmal|acbv/Ses||(50)|(11)| ||Depreciation
and|impairment
oftangible|||fixed assets||||2,061|3,096| ||Movements
in working||capital:|||||||| ||(Increase)/decrease
in||debtors||||||(4,960)|22,192| ||(Decrease)/increase
in||creditors||||||(10,772)|10,172| ||Cash generated|from/(absorbed||by) operations|||||20,189|(7,239)| |22|Analysis ofchanges||in net (debt)/funds|||||||| |||||||||At 1 September|Cosh flows At 31 August
2C22|| |||||||||2S21||| ||Cash at bank and|in hand||||||255,297|(8,262)|247,035| ||Loans falling due|mthin|one year|||||(27,660)|(340)|(28,000)| ||Loans falling due|after|more than|one year||||(296,399)|28,265|(268,134)| |||||||||(68,762)|19,663|(49,099)|