2022-12-31-accounts

			Pages
Trustees' Annual Report			2to4
Independent	Examiner's	Report
Statement of	Financial Activities
Balance Sheet
Notes to the Accounts			8to13

for the year ended 31Decemb	er 2022
		Unrestricted
		funds	Total funds	Total funds
		2022	2022	2021
	Notes	f	f	f
Income and endowments
from:
Donations and legacies		72,041	72,041	109,437
Other trading activities		255,000	255,000	95,000
Total		327,041	327,041	204,437
Expenditure on:
Raising funds		79,773	79,773	7,107
Charitable activities		203,213	203,213	169,875
Other		43,074	43,074	30,606
Total		326,060	326,060	207,588
Net gains on investments
Net income/(expenditure)		981	981	(3,151)
Transfers between funds
Net income/(expenditure) before other gains/(losses)		981	981	(3,151)
Other gains and losses
Net movement in funds		981	981	(3,151)
Reconciliation offunds:
Total funds brought forward		7,952	7,952	11,103
Total funds carried forward		8,933	8,933	7,952

Manna - UK Bran Balance Sheet at 31December	ch of Meir Panim 2022	ch of Meir Panim 2022	ch of Meir Panim 2022
Company No.	06772130			Notes	2022	2021
					f	f
Fixed assets
Tangible assets					132	176
					132	176
Current assets
Cash at bank	and		in hand		10,120	9,095
					10,120	9,095
Creditors: Amount		falling due within one year		12	(1,319)	(1,319)
Net current assets					8,801	7,776
Total assets less	current liabilities				8,933	7,952
Net assets excluding			pension asset or liability		8,933	7,952
Total net assets					8,933	7,952
The funds ofthe	charity
Restricted funds				13
Unrestricted funds				13
General funds					8,933	7,952
					8,933	7,952
Reserves				13
Total funds					8,933	7,952

last year and no chan	last year and no chan	ges have been made to accounts for previous years.
Fund accounting
Unrestricted	funds	These are available for use at the discretion ofthe trustees		in furtherance			ofthe
		general objects ofthe charity.
Designated	funds	These are unrestricted funds earmarked by the trustees for particular			purposes.
Restricted funds		These are available for use subject to restrictions imposed		by the donor		or	through
		terms of an appeal,
Income
Recognition	of	Income is included in the Statement of Financial Activities		(SoFA) when	the		charity
income		becomes entitled to, and virtually certain to receive, the income and the				amount of
		the income can be measured with sufficient reliability.
Income with	related	Where income has related expenditure the income and related expenditure					is
expenditure		reported gross in the SoFA.
Donations and		Voluntary income received by way ofgrants, donations	and gifts is included				in the
legacies		the SoFA when receivable and only when the Charity has		unconditional
		entitlement to the income.
Tax reclaims	on	Income from tax reclaims is included in the SoFA at the	same time as the
donations and gifts		gift/donation to which it relates.
Donated services		These are only included in income (with an equivalent	amount in expenditure)
and facilities		where the benefit to the Charity is reasonably quantifiable,		measurable		and
		material.
Volunteer help		The value ofany volunteer help received is not included	in	the accounts.
Investment	income	This is included in the accounts when receivable.
Gains/(losses) on		This includes any gain or loss resulting from revaluing investments to market value
revaluation	offixed	at the end ofthe year.
assets
Gains/(losses) on		This includes any gain or loss on the sale ofinvestments.
investment	assets

Expenditure
Recognition	of	Expenditure is recognised on an accruals basis. Expenditure includes		any VAT which
expenditure		cannot be fully recovered, and is reported as part ofthe expenditure		to which it
		relates.
Expenditure	on	These comprise the costs associated with attracting voluntary	income, fundraising
raising funds		trading costs and investment management costs,
Expenditure	on	These comprise the costs incurred by the Charity in the delivery ofits		activities and
charitable activities		services in the furtherance of its objects, including the making	ofgrants and
		governance costs.
Grants payable		All grant expenditure is accounted for on an actual paid basis	plus an	accrual for
		grants that have been approved by the trustees at the end of	the year but not yet
		pa ld.
Governance	costs	These include those costs associated with meeting the constitutional		and statutory
		requirements ofthe Charity, including any audit/independent	examination fees,
		costs linked to the strategic management ofthe Charity, together with a share of
		other administration costs.
Other expenditure		These are support costs not allocated to a particular activity.

3 Statement	o	f Financial	Activities - prior year
				Unrestricted
				funds	Total funds
				2021	2021
				f	E
Income and endowments			from:
Donations	and legacies			204,437	204,437
Total				204,437	204,437
Expenditure on:
Raising funds				22,809	22,809
Charitable	activities			169,875	169,875
Other				14,904	14,904
Total				207,588	207,588
Net income				(3,151)	(3,151)
Net income before other				(3,151)	(3,151)
gains/(losses)
Other gains and		losses:
Net movement		in funds		(3,151)	(3,151)
Reconciliation	offunds:
Total funds brought forward				11,103	11,103
Total funds carried forward				7,952	7,952

4	Income fro	m	donations an	d legacies
					Unrestricted	Total	Total
						2022	2021
	Donations				72,041	72,041	102,334
	Legacies						7,103
					72,041	72,041	109,437
5	Income from		other trading	activities
					Unrestricted	Total	Total
						2022	2021
	Fundraising	activities			255,000	255,000	95,000
					255,000	255,000	95,000
6	Expenditure		on raising funds
					Unrestricted	Total	Total
						2022	2021
	Fundraising	trading costs
	Fundraising	activities			79,773	79,773	7,107
					79,773	79,773	7,107
7	Expenditure		on charitable	activities
					Unrestricted	Total	Total
						2022	2021
	Expenditure	on charitable
	activities
	Donations to Israel				203,213	203,213	169,875
	Governance	costs
					203,213	203,213	169,875

8	Other expenditure
					Unrestricted	Total	Total
						2022	2021
	Motor and travel costs				3,887	3,887	593
	Premises costs				4,235	4,235	4,620
	Amortisation, depreciation,
	impairment, profit/loss	on			44	44	747
	disposal offixed assets
	General administrative	costs			6,385	6,385	7,564
	Legal and professional	costs			28,523	28,523	17,082
					43,074	43,074	30,606
9	Net income/(expenditure)		before transfers
					2022		2021
	This is stated after charging:				f		f
	Depreciation ofowned	fixed assets			44		747
10	Staffcosts
	No employee received	emoluments		in excess off60,000.
11	Tangible fixed assets
	Cost or revaluation
	At 1January 2022					2,988	2,988
	At 31December 2022					2,988	2,988
	Depreciation and
	impairment
	At 1January 2022					2,812	2,812
	Depreciation charge for the					44
	year
	At 31December 2022					2,856	2,856
	Net book values
	At 31December 2022					132	132
	At 31December 2021					176	176
12	Creditors:
	amounts falling due within		one year
					2022		2021
					f		f
	Accruals				1,319		1,319
					1,319		1,319

						Incoming
						resources		At31
						(including	Resources	December
					At 1January	other gains/losses	expended	2022
					2022	)
						f
	Restricted funds:
	Unrestricted		funds:
	Generalfunds				7,952	327,041	(326,060)	8,933
	Total funds				7,952	327,041	(326,060)	8,933
14	Analysis of	net assets between		funds
							Unrestricted
								Total
							funds
							f	f
	Fixed assets						132	132
	Net current	assets					8,801	8,801
							8,933	8,933
15	Reconciliation		ofnet debt
								At 31
						At 1January		December
						2022	Cash flows	2022
						f	f	f
	Cash and cash equivalents					9,095	1,025	10,120
						9,095	1,025	10,120
	Net debt					9,095	1,025	10,120
16	Related party		disclosures
	Controlling	party