**Charity registration number 1131109**
**Company registration number 06893224 (England and Wales)**
## **BEIS BRUCHA LIMITED**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022**
## **BEIS BRUCHA LIMITED**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Mr S Sinitsky||
|---|---|---|
||Mr R Hochhauser|(Appointed 1 November|
|||2021)|
||Mrs C Moskovitz|(Appointed 27 January|
|||2022)|
||Mrs N Weiss|(Appointed 27 January|
|||2022)|
||Mr A Levison|(Appointed 1 November|
|||2021)|
|**Charity number**|1131109||
|**Company number**|06893224||
|**Principal address**|208 Lordship Road||
||London||
||N16 5ES||
|**Registered office**|325-327 Oldfield Lane North||
||Greenford||
||Middlesex||
||UB6 0FX||
|**Independent examiner**|Berish Hoffman FCA||
||Landau Morley LLP||
||325-327 Oldfield Lane North||
||Middlesex||
||UB6 0FX||
## **BEIS BRUCHA LIMITED**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Statement of cash flows|7|
|Notes to the financial statements|8 - 16|
## **BEIS BRUCHA LIMITED**
## **TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 30 APRIL 2022**_
The trustees present their annual report and financial statements for the year ended 30 April 2022.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: 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)" (effective 1 January 2019).
## **Objectives and activities**
The charity's objects are:
1. To preserve and protect the good health of women and their children, particularly from the Jewish Community, from across England, by providing:
- access to a facility of supported accommodation offering physical and emotional support;
- education in, and the health benefits, of breastfeeding;
- information on child-rearing topics including healthcare and nutrition;
- opportunities for new mothers to socialise and participate in social activities with other new mothers in a similar situation;
- links to mainstream health services
2. To promote any other exclusively charitable objects and purposes as the trustees see fit, provided that they are regarded as charitable by the law of England and Wales.
In line with its objectives the charity provides supported residential care for disadvantaged, vulnerable women postbirth, particularly those contending with physical disabilities, domestic abuse, mental health issues & PND. Babies are cared for in a dedicated nursery whilst mothers recuperate. Qualified nursery staff support mothers in acquiring necessary skills to care for their newborn and themselves despite their limitations.
Our objectives are set to reflect our aims for the care and wellbeing of women and children. It is important to us that we maintain and enhance the care that we provide our residents.
This objective is, however, set in the context of the broader goals we set for Beis Brucha and its residents.
In setting our objectives and planning our activities, the trustees have given careful consideration to guidance issued by the Charity Commission.
Our key objectives for the year included:
- to provide a high standard of care and support to every resident at our home.
- to provide a safe, welcoming, nurturing, environment where our residents can gain maximum rest and relaxation during their stay.
- to offer consistent, unconditional care, enabling residents to live in an environment that encourages positive relationships, mutual respect, trust, and consideration for others.
- to ensure that every member of staff deliver an outstanding experience to our residents, throughout their stay, by displaying patience, attentiveness, and a can-do attitude.
- to empower our staff to take a leadership role and make decisions in line with the objectives of Beis Brucha and in the best interest of mother and baby.
- to recognise that many of our residents can be in a vulnerable state post-birth, and thus to display a sense of compassion and empathy at all times .
- 1 -
## **BEIS BRUCHA LIMITED**
## **TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Achievements and performance**
Beis Brucha has been overhauled since it’s reopening after the Covid-19 pandemic forced the closure of its doors for the first time. A new managing team have replaced the previous manager who retired after a quarter of century of service and a thorough examination of processes has been undertaken.
As part of the upgrade:
- A new booking in system has been installed
- New programmes for mothers have been introduced.
- Upgrades to dining and kitchen products have been launched.
- Introduction of a free 24-hour food and snack bar.
- Additional voluntary training for staff and leadership has been offered.
## **Financial review**
The charity derives its income from donations, grants and voluntary contributions paid by mothers attending the home.
During the year there was a 101% increase in income. Expenditure increased overall by 172%, with an increase in staff costs, rent & rates and food & kitchen consumables. The increase in activity was the result of the company operating at full capacity following the Covid-19 pandemic.
Incoming resources during the year totalled £914,323 (2021: £453,901) and expenditure for the year totalled £1,111,741 (2021: £409,088).
The trustees have appointed a team of two to proactively seek out grants that are available for organisations such as Beis Brucha Limited. The trustees have also changed the staff managing the office. The new team has been tasked to examine all expenses and seek out more economical buying processes.
## **Plans for future periods**
The trustees anticipate that the charity will continue its work in the foreseeable future subject to satisfactory income.
Plans for the upcoming year include:
1. An overhaul of all purchases to include the opening of accounts with larger wholesale providers, allowing the organisation to buy astutely and with maximum value.
2. A full timetable for the redevelopment of the internal layout of the open area space on the ground floor of the organisation
.
3. Raising necessary funds for the building project, by visiting members of the community and to continue highlighting the importance of the institution.
4. Taking positive steps to increase the average occupancy of Beis Brucha, by introducing new and exciting programmes and increasing awareness of the benefit to all new mothers to become a resident at Beis Brucha.
- 2 -
## **BEIS BRUCHA LIMITED**
## **TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_
## **Structure, governance and management**
The charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 30th April 2009.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Mr A Edel (Resigned 1 November 2021) Mr R Spitzer (Resigned 1 November 2021) Mr S Sinitsky Mr R Hochhauser (Appointed 1 November 2021) Mrs C Moskovitz (Appointed 27 January 2022) Mrs N Weiss (Appointed 27 January 2022) Mr A Levison (Appointed 1 November 2021)
The power to appoint new trustees is vested in the continuing board. New trustees are appointed based on personal competence, skills, local availability and are given, in the view of the board, sufficient training to understand the nature of the charity and its workings. They are required to read the Charity Commission's 'The Essential Trustee' and are encouraged to read other Charity Commission publications. The day to day running of the home is delegated to a manager with qualified staff on the nursery side.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
## **Risk management**
The charity has identified and assessed the major risks to which it is exposed, in particular those of safety and protection of the vulnerable whilst in the Charity's care as well as the finances of the charity. The charity is satisfied that systems are in place and routinely assessed including procedures for Child Protection, Health and Safety, Vulnerable Adults Policy and Financial Management and Controls.
The trustees report was approved by the Board of Trustees.
Mr R Hochhauser
## **Trustee**
25 January 2023
- 3 -
## **BEIS BRUCHA LIMITED**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BEIS BRUCHA LIMITED**
I report to the trustees on my examination of the financial statements of Beis Brucha Limited (the charity) for the year ended 30 April 2022.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
- 2 the financial statements do not accord with those records; 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 fair view which is not a matter considered as part of an independent examination; or
- 4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
## **Berish Hoffman FCA**
Landau Morley LLP 325-327 Oldfield Lane North Middlesex UB6 0FX
Dated: 25 January 2023
- 4 -
## **BEIS BRUCHA LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 30 APRIL 2022**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2022**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
882,851
31,470
Investments
**4**
2
-
**Total income**
882,853
31,470
**Expenditure on:**
Raising funds
**5**
21,543
-
Charitable activities
**6**
877,104
213,094
**Total expenditure**
898,647
213,094
**Net (expenditure)/income for**
**the year/**
**Net movement in funds**
(15,794)
(181,624)
Fund balances at 1 May 2021
(20,169)
196,624
**Fund balances at 30 April**
**2022**
(35,963)
15,000|**Total Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2021**
**2021**
**£**
**£**
**£**
914,321
452,900
1,000
2
1
-
914,323
452,901
1,000
21,543
1,298
-
1,090,198
406,604
1,186
1,111,741
407,902
1,186
(197,418)
44,999
(186)
176,455
(65,168)
196,810
(20,963)
(20,169)
196,624|**Total**
**2021**
**£**
453,900
1|
|---|---|---|
|||453,901|
|||1,298|
|||407,790|
|||409,088|
|||44,813
131,642|
|||176,455|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
- 5 -
## **BEIS BRUCHA LIMITED**
## **BALANCE SHEET**
## _**AS AT 30 APRIL 2022**_
|**2022**
**Notes**
**£**
**Fixed assets**
Tangible assets
**11**
**Current assets**
Debtors
**12**
5,106
Cash at bank and in hand
164,275
169,381
**Creditors: amounts falling due within**
**one year**
**13**
(163,094)
Net current assets/(liabilities)
**Total assets less current liabilities**
**Creditors: amounts falling due after**
**more than one year**
**14**
**Net (liabilities)/assets**
**Income funds**
Restricted funds
**16**
Unrestricted funds|**2021**
**£**
**£**
5,633
3,434
56,415
59,849
(145,291)
6,287
11,920
(32,883)
(20,963)
15,000
(35,963)
(20,963)|**£**
303,991
(85,442)
218,549
(42,094)
176,455
196,624
(20,169)
176,455|
|---|---|---|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 April 2022.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on 25 January 2023
Mr R Hochhauser
**Trustee**
## **Company registration number 06893224**
- 6 -
## **BEIS BRUCHA LIMITED**
## **STATEMENT OF CASH FLOWS** _**FOR THE YEAR ENDED 30 APRIL 2022**_
|**Notes**
**Cash flows from operating activities**
Cash generated from operations
**19**
**Investing activities**
Investment income received
**Net cash generated from investing**
**activities**
**Financing activities**
Proceeds from new bank loans
Repayment of bank loans
**Net cash (used in)/generated from**
**financing activities**
**Net increase in cash and cash equivalents**
Cash and cash equivalents at beginning of year
**Cash and cash equivalents at end of year**|**2022**
**£**
2
-
(7,410)|**£**
115,268
2
(7,410)
107,860
56,415
164,275|**2021**
**£**
1
50,000
-|**£**
26,533
1
50,000
76,534
(20,119)
56,415|
|---|---|---|---|---|
- 7 -
## **BEIS BRUCHA LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 30 APRIL 2022**_
## **1 Accounting policies**
## **Charity information**
Beis Brucha Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 325-327 Oldfield Lane North, Greenford, Middlesex, UB6 0FX.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: 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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable..
## **1.5 Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Costs include irrecoverable VAT.
- 8 -
## **BEIS BRUCHA LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_
## **1 Accounting policies**
**(Continued)**
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings Nil Fixtures and fittings 15% on reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.8 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.9 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
- 9 -
## **BEIS BRUCHA LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_
## **3 Donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2022**
**£**
**£**
Donations and gifts
589,760
-
Grants
23,188
31,470
Residential care
contributions
269,903
-
882,851
31,470
**Grants receivable for**
**core activities**
Other grants
-
31,470
Coronavirus Job
Retention Scheme Grant
23,188
-
23,188
31,470|**Total**
Unrestricted
Restricted
funds
funds
**2022**
2021
2021
**£**
£
£
589,760
175,024
-
54,658
218,889
1,000
269,903
58,987
-
914,321
452,900
1,000
31,470
-
1,000
23,188
218,889
-
54,658
218,889
1,000|Total
2021
£
175,024
219,889
58,987|
|---|---|---|
|||453,900|
|||1,000
218,889|
|||219,889|
## **4 Investments**
|**5**|**Unrestricted**
Unrestricted
**funds**
funds
**2022**
2021
**£**
£
Interest receivable
2
1
**Raising funds**
**Unrestricted**
Unrestricted
**funds**
funds
**2022**
2021
**£**
£
Fundraising and publicity
Fundraising agents
12,881
-
Advertising
8,662
1,298
Fundraising and publicity
21,543
1,298
21,543
1,298|**Unrestricted**
Unrestricted
**funds**
funds
**2022**
2021
**£**
£
Interest receivable
2
1
**Raising funds**
**Unrestricted**
Unrestricted
**funds**
funds
**2022**
2021
**£**
£
Fundraising and publicity
Fundraising agents
12,881
-
Advertising
8,662
1,298
Fundraising and publicity
21,543
1,298
21,543
1,298|
|---|---|---|
|||1,298|
|||1,298|
- 10 -
## **BEIS BRUCHA LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_
## **6 Charitable activities**
|Staff costs
Depreciation and impairment
Rent and rates
Insurance
Light and heat
Repairs and maintenance
Food & kitchen supplies
Nursery and home consumables
Agency staff
Staff training and recruitment
Share of support costs (see note 7)
Share of governance costs (see note 7)
**Analysis by fund**
Unrestricted funds
Restricted funds|**2022**
**£**
366,898
298,358
50,726
3,113
20,007
51,784
200,544
17,142
40,356
835
1,049,763
33,297
7,138
1,090,198
877,104
213,094
1,090,198|**2021**
**£**
289,887
1,169
(14,943)
1,962
11,772
14,354
64,080
13,689
15,840
421
398,231
5,756
3,803
407,790
406,604
1,186
407,790|
|---|---|---|
- 11 -
## **BEIS BRUCHA LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_
## **7 Support costs**
|Office costs
Telephone
Sundries
Computer costs
Bank charges
Loan interest
Consultancy fees
Professional fees
Legal and professional
Accountancy fees
Analysed between
Charitable activities|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
6,071
-
3,860
-
1,796
-
185
-
950
-
999
-
2,076
-
17,360
-
-
-
-
7,138
33,297
7,138
33,297
7,138|**2022**
**£**
6,071
3,860
1,796
185
950
999
2,076
17,360
-
7,138
40,435
40,435|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
924
-
2,112
-
1,609
-
1,111
-
-
-
-
-
-
-
-
-
-
500
-
3,303
5,756
3,803
5,756
3,803|**2021**
**£**
924
2,112
1,609
1,111
-
-
-
-
500
3,303|
|---|---|---|---|---|
|||||9,559|
|||||9,559|
## **8 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **9 Employees**
The average monthly number of employees during the year was:
|Charitable activities
Management
Total
**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2022**
**Number**
26
1
27
**2022**
**£**
338,140
16,428
12,330
366,898|**2021**
**Number**
29
1|
|---|---|---|
|||30|
|||**2021**
**£**
269,414
8,859
11,614|
|||289,887|
There were no employees whose annual remuneration was more than £60,000.
- 12 -
## **BEIS BRUCHA LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_
## **10 Impairments**
Impairment tests have been carried out where appropriate and the following impairment losses have been recognised in the statement of financial activities.
||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|In respect of:|||
|Land and buildings|297,364|-|
## **11 Tangible fixed assets**
|**Freehold land**
**and buildings**
**Fixtures and**
**fittings**
**£**
**£**
**Cost**
At 1 May 2021
297,364
33,659
At 30 April 2022
297,364
33,659
**Depreciation and impairment**
At 1 May 2021
-
27,032
Depreciation charged in the year
-
994
Impairment losses
297,364
-
At 30 April 2022
297,364
28,026
**Carrying amount**
At 30 April 2022
-
5,633
At 30 April 2021
297,364
6,627|**Total**
**£**
331,023|
|---|---|
||331,023|
||27,032
994
297,364|
||325,390|
||5,633|
||303,991|
More information on the impairment arising in the year is given in note 10.
|**12**|**Debtors**|||
|---|---|---|---|
|||**2022**|**2021**|
||**Amounts falling due within one year:**|**£**|**£**|
||Prepayments and accrued income|5,106|3,434|
- 13 -
## **BEIS BRUCHA LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_
## **13 Creditors: amounts falling due within one year**
|**13**
**Creditors: amounts falling due within one year**|||
|---|---|---|
|Bank loans
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
**14**
**Creditors: amounts falling due after more than one year**
Bank loans|**2022**
**£**
9,707
82,748
62,972
-
7,667
163,094
**2022**
**£**
32,883|**2021**
**£**
7,906
69,303
60,628
3,954
3,500|
|||145,291|
|||**2021**
**£**
42,094|
## **15 Retirement benefit schemes**
## **Defined contribution schemes**
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £12,330 (2021 - £11,614).
## **16 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|||**Movement in funds**|**Movement in funds**||**Movement in funds**|**Movement in funds**||
|---|---|---|---|---|---|---|---|
||**Balance at**|**Incoming**|**Resources**|**Balance at**|**Incoming**|**Resources**|**Balance at**|
||**1 May 2020**|**resources**|**expended**|**1 May 2021**|**resources**|**expended**|**30 April 2022**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Building|196,810|-|(186)|196,624|-|(196,624)|-|
|Grants||||||||
|receivable|-|1,000|1,000|-|31,470|(16,470)|15,000|
||196,810|1,000|814|196,624|31,470|(213,094)|15,000|
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## **BEIS BRUCHA LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_
## **17 Analysis of net assets between funds**
|**Unrestricted**
**funds**
**Restricted**
**funds**
**2022**
**2022**
**£**
**£**
Fund balances at 30
April 2022 are
represented by:
Tangible assets
5,633
-
Current assets/(liabilities)
(8,713)
15,000
Long term liabilities
(32,883)
-
(35,963)
15,000|**Total**
Unrestricted
funds
Restricted
funds
**2022**
2021
2021
**£**
£
£
5,633
107,367
196,624
6,287
(85,442)
-
(32,883)
(42,094)
-
(20,963)
(20,169)
196,624|Total
2021
£
303,991
(85,442)
(42,094)
176,455|
|---|---|---|
## **18 Related party transactions**
## **Transactions with related parties**
During the year the charity entered into the following transactions with related parties:
The charity received donations totalling £80,721 (2021: £39,000) from The Union of Orthodox Hebrew Congregations, a charity with a common trustee.
During the year, the charity received donations totalling £110,000 from the charity's trustees.
|**19**
**Cash generated from operations**
**2022**
**£**
(Deficit)/surpus for the year
(197,418)
Adjustments for:
Investment income recognised in statement of financial activities
(2)
Depreciation and impairment of tangible fixed assets
298,358
Movements in working capital:
(Increase)/decrease in debtors
(1,672)
Increase/(decrease) in creditors
16,002
**Cash generated from operations**
115,268|**2021**
**£**
44,813
(1)
1,168
8
(19,455)
26,533|
|---|---|
- 15 -
## **BEIS BRUCHA LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_
|**20**
**Analysis of changes in net funds**
**At 1**
Cash at bank and in hand
Loans falling due within one year
Loans falling due after more than one year|**May 2021**
**Cash flows At 30 April 2022**
**£**
**£**
**£**
56,415
107,860
164,275
12,094
(1,801)
10,293
(42,094)
9,211
(32,883)
26,415
115,270
141,685|
|---|---|
- 16 -