**CHARITY REGISTRATION NUMBER: 1127384** ## **Beis Aharon TT Activity Centre Financial Statements** **31 March 2023** ## **GK & CO. LLP** Chartered accountants& statutory auditor Hallswelle House 1 Hallswelle Road London England NW11 0DH ## **Beis Aharon TT Activity Centre** ## **Financial Statements** ## **Year ended 31 March 2023** ||**Page**| |---|---| |Trustees' annual report|**1**| |Independent auditor's report to the members|**4**| |Statement of financial activities|**8**| |Statement of financial position|**9**| |Notes to the financial statements|**10**| **Year ended 31 March 2023** ## **Beis Aharon TT Activity Centre** ## **Trustees' Annual Report** The trustees present their report and the financial statements of the charity for the year ended 31 March 2023. ## **Reference and administrative details** **Registered charity name** Beis Aharon TT Activity Centre **Charity registration number** 1127384 **Principal office** 83 - 95 Bethune Road London N16 5ED ## **The trustees** Mrs S Marmorstein Mrs C G Krautwirt Mrs M Sprung On 7 May 2019, the charity changed its name to Beis Aharon TT Activity Centre. **Auditor** GK & Co. LLP Chartered accountants & statutory auditor Hallswelle House 1 Hallswelle Road London England NW11 0DH ## **Structure, governance and management** Organisation Structure The charity is managed by the trustees. ## Risk Management The trustees have carried out a review of the risks under which the chanty operates and have put into place measure to reduce the risk of financial or other loss to the charity. ## Training The charity's trustees periodically evaluate whether any training is required to best suit the need of the charity. **1** ## **Beis Aharon TT Activity Centre** **Trustees' Annual Report** _**(continued)**_ ## **Year ended 31 March 2023** ## **Objectives and activities** The objectives of the charity are the provision of facilities for recreation and other leisure time occupation for children and young people who are in need of such provision because of their youth, age, infirmity, poverty or social and economic circumstances in the interests of social welfare and with the object of improving their conditions of life. Each year the trustees review their objectives and activities to ensure that they continue to reflect the trustees' aims. In carrying out their review the trustees have considered the Charity Commission's general guidance on public benefit and in particular its supplementary public guidance, with focused regard towards the provision of facilities for children and young people for the public benefit. ## **Achievements and performance** The charity has achieved its objectives during the year by supporting charitable causes within its charitable constitution. ## **Financial review** The charity's financial position at the end of the financial year is considered satisfactory by the Trustees. In the year to 31 March 2023, incoming resources amounted to £1,725,320 (2022 - £932,753) and resources expended amounted to £1,714,395 (2022 - £931,726). The charity holds free reserves amounting to £30,083 (as represented by general unrestricted funds less a deduction for fixed assets). These reserves are required to be retained to finance the ongoing working capital requirements of the charity. ## **Trustees' responsibilities statement** The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the applicable Charities SORP; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. **2** ## **Beis Aharon TT Activity Centre** **Trustees' Annual Report** _**(continued)**_ ## **Year ended 31 March 2023** The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees' annual report was approved on 8 November 2023 and signed on behalf of the board of trustees by: Mrs C G Krautwirt Trustee **3** ## **Beis Aharon TT Activity Centre** ## **Independent Auditor's Report to the Members of Beis Aharon TT Activity Centre** ## **Year ended 31 March 2023** ## **Opinion** We have audited the financial statements of Beis Aharon TT Activity Centre (the 'charity') for the year ended 31 March 2023 which comprise the statement of financial activities, statement of financial position and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the charity's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Charities Act 2011. ## **Basis for opinion** We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the 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 sufficient and appropriate to provide a basis for our opinion. ## **Conclusions relating to going concern** In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. **4** ## **Beis Aharon TT Activity Centre** # **Independent Auditor's Report to the Members of Beis Aharon TT Activity** **Centre** _**(continued)**_ ## **Year ended 31 March 2023** ## **Other information** The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial 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 obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. ## **Matters on which we are required to report by exception** In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report. We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion: - the information given in the trustees' report is inconsistent in any material respect with the financial statements; or - adequate accounting records have not been kept; or - the financial statements are not in agreement with the accounting records and returns; or - we have not received all the information and explanations we require for our audit. ## **Responsibilities of trustees** As explained more fully in the trustees' responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. **5** ## **Beis Aharon TT Activity Centre** ## **Independent Auditor's Report to the Members of Beis Aharon TT Activity** **Centre** _**(continued)**_ ## **Year ended 31 March 2023** ## **Auditor's responsibilities for the audit of the financial statements** 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 error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements 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 statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures 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: We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006, FRS 102 The Financial Reporting Standard applicable in the UK and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation, enquiries with management and enquiries of legal counsel. There are inherent limitations in the audit procedures described above and,the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. As in all our audits, we also addressed the risk of management override of internal controls by testing journal entries and evaluating whether there was evidence of management bias which represented a risk of material misstatement due to fraud. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. **6** ## **Beis Aharon TT Activity Centre** ## **Independent Auditor's Report to the Members of Beis Aharon TT Activity** **Centre** _**(continued)**_ ## **Year ended 31 March 2023** - Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. ## **Use of our report** This report is made solely to the charity's members, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed. P P Smulovitch (Senior Statutory Auditor) For and on behalf of GK & Co. LLP Chartered accountants & statutory auditor Hallswelle House 1 Hallswelle Road London England NW11 0DH 8 November 2023 **7** ## **Beis Aharon TT Activity Centre** ## **Statement of Financial Activities** ## **Year ended 31 March 2023** |||**2023**|**2023**|2022| |---|---|---|---|---| |||Unrestricted||| |||funds|**Total funds**|Total funds| ||**Note**|**£**|**£**|£| |**Income and endowments**||||| |Donations and legacies|**4**|1,725,205|1,725,205|932,753| |Investment income|**5**|115|115|90| |||ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ| |**Total income**||1,725,320|1,725,320|932,843| |||৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶| |**Expenditure**||||| |Expenditure on charitable activities|**6,7**|1,714,395|1,714,395|931,727| |||ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ| |**Total expenditure**||1,714,395|1,714,395|931,727| |||৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶| |||ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ| |**Net income and net movement in funds**||10,925|10,925|1,116| |||৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶| |**Reconciliation of funds**||||| |Total funds brought forward||19,158|19,158|18,042| |||ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ| |**Total funds carried forward**||30,083|30,083|19,158| |||৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. **The notes on pages 10 to 14 form part of these financial statements.** **8** ## **Beis Aharon TT Activity Centre** ## **Statement of Financial Position** ## **31 March 2023** |||**2023**|2022| |---|---|---|---| ||**Note**|**£**|£| |**Current assets**|||| |Cash at bank and in hand||33,683|20,908| |**Creditors: amounts falling due within one year**|**11**|3,600|1,750| |||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ| |**Net current assets**||30,083|19,158| |||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ| |**Total assets less current liabilities**||30,083|19,158| |||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ| |**Net assets**||30,083|19,158| |||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶| |**Funds of the charity**|||| |Unrestricted funds||30,083|19,158| |||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ| |**Total charity funds**|**12**|30,083|19,158| |||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶| These financial statements were approved by the board of trustees and authorised for issue on 8 November 2023, and are signed on behalf of the board by: Mrs C G Krautwirt Trustee **The notes on pages 10 to 14 form part of these financial statements.** **9** **Beis Aharon TT Activity Centre** ## **Notes to the Financial Statements** ## **Year ended 31 March 2023** ## **1. General information** The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 83-95 Bethune Road, London, N16 5ED. ## **2. Statement of compliance** These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. ## **3. Accounting policies** ## **Basis of preparation** The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. ## **Going concern** There are no material uncertainties about the charity's ability to continue. ## **Judgements and key sources of estimation uncertainty** The preparation of the financial statements requires management to make judgements,estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. ## **Fund accounting** Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. **10** **Beis Aharon TT Activity Centre** **Notes to the Financial Statements** _**(continued)**_ ## **Year ended 31 March 2023** **3. Accounting policies** _**(continued)**_ ## **Incoming resources** All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. ## **Resources expended** Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. ## **Financial instruments** A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. **11** **Beis Aharon TT Activity Centre** **Notes to the Financial Statements** _**(continued)**_ ## **Year ended 31 March 2023** ## **3. Accounting policies** _**(continued)**_ ## **Financial instruments** _**(continued)**_ Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. ## **4. Donations and legacies** |||Unrestricted|**Total Funds**|Unrestricted|Total Funds| |---|---|---|---|---|---| |||Funds|**2023**|Funds|2022| |||£|**£**|£|£| ||**Donations**||||| ||Donations received|1,725,205|1,725,205|932,753|932,753| |||৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶| |**5.**|**Investment income**||||| |||Unrestricted|**Total Funds**|Unrestricted|Total Funds| |||Funds|**2023**|Funds|2022| |||£|**£**|£|£| ||Bank interest receivable|115|115|90|90| |||৶৶৶৶|৶৶৶৶|৶৶৶৶|৶৶৶৶| **12** ## **Beis Aharon TT Activity Centre** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year ended 31 March 2023** ## **6. Expenditure on charitable activities by fund type** |||Unrestricted|**Total Funds**|Unrestricted|Total Funds| |---|---|---|---|---|---| |||Funds|**2023**|Funds|2022| |||£|**£**|£|£| ||Charitable donations|1,708,119|1,708,119|924,282|924,282| ||Support costs|6,276|6,276|7,445|7,445| |||ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ| |||1,714,395|1,714,395|931,727|931,727| |||৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶| |**7.**|**Expenditure on charitable activities by activity type**||||| |||Activities|||| |||undertaken||**Total funds**|Total fund| |||directly Support costs||**2023**|2022| |||£|£|**£**|£| ||Charitable donations|1,708,119|–|1,708,119|924,282| ||Governance costs|–|6,276|6,276|7,445| |||ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ| |||1,708,119|6,276|1,714,395|931,727| |||৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶| |**8.**|**Auditors remuneration**||||| |||||**2023**|2022| |||||**£**|£| ||Fees payable for the audit of the financial statements|||3,600|–| |||||৶৶৶৶৶৶৶|৶৶৶৶| |**9.**|**Independent examination fees**||||| |||||**2023**|2022| |||||**£**|£| ||Fees payable to the independent examiner for:||||| ||Independent examination of the financial statements|||–|1,750| |||||৶৶৶৶|৶৶৶৶৶৶৶| ## **10. Trustee remuneration and expenses** No remuneration or other benefits from employment with the charity or a related entity were received by any trustee. ## **11. Creditors: amounts falling due within one year** Accruals and deferred income **2023** 2022 **£** £ 3,600 1,750 ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ **13** ## **Beis Aharon TT Activity Centre** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year ended 31 March 2023** ## **12. Analysis of charitable funds** ## **Unrestricted funds** |**Unrestricted funds**||||| |---|---|---|---|---| |||||**At**| ||At||**31 March 202**|| ||1 April 2022|Income|Expenditure|**3**| ||£|£|£|£| |General funds|19,158|1,725,320|(1,714,395)|30,083| ||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶| |||||At| ||At||31 March 202|| ||1 April 2021|Income|Expenditure|2| ||£|£|£|£| |General funds|18,042|932,843|(931,727)|19,158| ||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶| |**Analysis of net assets between funds**||||| ||||Unrestricted|**Total Funds**| ||||Funds|**2023**| ||||£|**£**| |Current assets|||33,683|33,683| |Creditors less than 1 year|||(3,600)|(3,600)| ||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ| |**Net assets**|||30,083|30,083| ||||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶| ||||Unrestricted|Total Funds| ||||Funds|2022| ||||£|£| |Current assets|||20,908|20,908| |Creditors less than 1 year|||(1,750)|(1,750)| ||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ| |**Net assets**|||19,158|19,158| ||||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶| **13. Analysis of net assets between funds** **14**