COMPANY REGISTRATION NUMBER: 06829662
CHARITY REGISTRATION NUMBER: 1132971
Ezer Leyoldos Limited Company Limited by Guarantee Unaudited Financial Statements 31 March 2021
Ezer Leyoldos Limited
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2021
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 7 |
| Statement of financial activities (including income and | |
| expenditure account) | 9 |
| Statement of financial position | 10 |
| Statement of cash flows | 12 |
| Notes to the financial statements | 13 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 24 |
| Notes to the detailed statement of financial activities | 26 |
Ezer Leyoldos Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 March 2021
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2021.
Chair's report
Mission Statement:
Ezer Leyoldos aims to promote stability and security among families in need, giving children a better future. Our aim is to relieve difficulties, prevent problems developing and restore stability to troubled families.
Ezer Leyoldos' Aims and Objectives:
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Provide support to families that are experiencing difficulties.
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Enable families with ongoing difficulties to function effectively.
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Educate and empower parents by teaching and developing parenting and home management skills.
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Provide support to vulnerable families, keeping children healthy and safe.
Governing document
The charity is governed by its Memorandum and Articles of Association and was incorporated on 25th February 2009.
Reserves
The trustees ensure that sufficient reserves are kept to cover foreseeable demands.
Risk management
The trustees have put in place systems to identify risks and review the systems regularly.
Organisation
The power to appoint new trustees is vested in the current board. New trustees are appointed based on personal competence, specialist skills and experience. They are inducted into the working of the charity by the current board and are encouraged to read the Charity Commission's various publications on trustees.
Management committee
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Ezer Leyoldos Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2021
The Management Committee, which meets quarterly, has seven members, who in their professional capacities include a school principal/rabbi, community welfare adviser, psychotherapist and educational psychologist. Their combined experience as professionals in their working lives together with their roles as parents and grandparents in the community, helps us to remain focused and in touch with the needs of our service users. We present the report of the past year's activities.
BACKGROUND
Ezer Leyoldos was established in 1981 to meet the needs of the Orthodox Jewish community in Hackney and Haringey, which now numbers over 30,000. Our particular focus remains to support vulnerable families. During the past year we have consolidated services for our target families despite restricted funding.
In the last year we have succeeded in providing support to more than 180 families and approximately 660 children. This has been in no small way due to the dedication of our team and our Managing Director, Mr Irving Lichtman who are constantly seeking ways to support parents who are struggling to raise families in deprived inner London boroughs.
This year we continued to support a large number of families despite experiencing a struggle to raise voluntary income. We achieved this by carefully managing the amount of support given to individual cases.
Typically, a family receiving support is living in cramped or poorly maintained accommodation, on a low income and receipt of benefits. Many of our service users have additional needs and/or have one or more children with disabilities. Some of our clients have been diagnosed with post-natal depression; others have long-term mental ill health.
The aim of our organisation is to provide support to vulnerable families and to intervene at an early stage; in order to prevent more complex and extensive problems from developing.
Objectives and activities
Public Benefit
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.
Achievements and performance
CARE QUALITY COMMISSION
We continue to be registered with the CQC (Care Quality Commission) which carried their last review of the domiciliary care service provided by Ezer Leyoldos in October 2019
FAMILY SUPPORT
Our team of 8 Family Facilitators has continued to offer a culturally sensitive service. They provided practical and emotional support to families that were facing difficulty such as illness, disability, bereavement or managing children with challenging behaviour. Family Facilitators make home visits to families experiencing long term difficulties, offering parenting advice and practical support, to enable them to manage more effectively. We also have a small team of support workers to offer practical help to families, around child care and household management. Due to lockdown and Covid safety guidelines, support was initially restricted to the telephone. Once Covid restrictions were relaxed we
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Ezer Leyoldos Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2021
were able to place staff in family homes again, with the appropriate PPE and guidance.
2020-21,15 families were supported by a facilitator.
All our facilitators received supervision from the two experienced Client Services Coordinators and the Service Manager, resulting in a professional and well-coordinated service.
Ezer Leyoldos continues to work in partnership with the Local Authority Children's Centres However, there is a demonstrable gap in funding of the provision. Our family support team worked closely with the professionals that make up the Multi Agency Team (MAT) at Tyssen and Woodberry Down in Hackney, to improve services delivered to families in the community
In 2020-2021 19 families were supported by Ezer Leyoldos, working with the multi-agency children's centre teams.
Ezer Leyoldos continued to be commissioned by Hackney Children's Social Care as a preferred provider to deliver culturally appropriate, intensive family support services at Tier 3 to families living in the area. As all face to face meetings were cancelled due to Covid restrictions, staff at Ezer Leyoldos continued to work remotely with the multi professional teams to support Children in Need. This service brought about positive outcomes for the 5 families we were supporting, preventing family breakdown and ensuring the safety of children at risk. In April 2020, Ezer's contract with Haringey was extended for another year and we provided culturally appropriate family support services to 14 families in 20-21. Support was both short and long term.
Overall the cost of running our Family Support Services is £200k per annum with only 18% funded by Hackney and Haringey
WORKING IN PARTNERSHIP
From mid-March 2020, all face to face meetings were cancelled and set up remotely. In order to enable this to run smoothly we installed a video conferencing system in the Managing Directors office. The Service Manager remained involved in ongoing discussions with the Triangle Children's Centre in Haringey with regards to the development of services for Charedi community and the outreach worker post. It is hoped that these will move on when the Children's Centre reopens and services resume. In August 2020 Ezer hosted a very successful immunisation event for the local Charedi community run by City & Hackney GP confederation. The day was led by Catherine Sekwalor, a Specialist Practitioner in Public Health who has long standing relationship with us. This was the first time the event was held on our site, but hopefully will be run again in the summer as restrictions are lifted. SHORT BREAKS
Ezer Leyoldos re tendered for the Short Breaks contract for children and young people with mild - moderate disabilities in the Orthodox Jewish Community. This was successfully re awarded in March 2020 but due to the Covid situation, all face to face activities were initially restricted or placed on hold as services closed. In addition, both Coordinators were off work with Covid and faced the challenges of working from home, with their children out of school for some of the time.
To counter balance this, the Hackney Short Breaks team introduced a flexible offer allowing families to purchase equipment to promote play and creativity to continue to support the development/stimulation of their child/ren with special needs. The amount provided was subtracted off the child's Short Breaks allocation. Initially this was a short term offer but due to ongoing restrictions, it was extended.
Despite the difficulties in delivering a full service, we peaked at a caseload of 115 children in the year.
THERAPEUTIC SERVICES
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Ezer Leyoldos Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2021
Ezer Leyoldos offers culturally appropriate therapeutic service to vulnerable children and families within the community who would otherwise not avail themselves of this support. We have developed a data base of skilled and qualified therapists from within the community, including family therapists, child and adolescent therapists, and marital counsellors who support these clients on a sessional basis. In the last year,190 sessions of Counselling were provided by Ezer Leyoldos at a cost of £19,000 funded solely by voluntary contributions. We have continued to provide a trainee therapist programme, working with CPPD and Terapia, with clients contributing a minimum fee towards the therapists' external supervision costs. During Lockdown, sessions were only offered remotely by phone or video but restarted face to face in March 2021 following a lifting of restrictions and Covid Risk assessment, with safety measures in place.
DOMICILAIRY CARE
In 2020-21 Ezer Leyoldos continued to provide home care to 3 children with complex health needs/disabilities in the borough of Hackney. This service is commissioned by Hackney council and involves help for those people who are unable to manage their personal care needs. Our care workers are trained to deliver care in a way that protects the privacy and dignity of service users whilst responding with flexibility to the specific needs and preferences of individual clients. Due to the nature of the work, Covid safety working practices were put in place and staff were provided with PPE.
POST NATAL SUPPORT
Ezer Leyoldos continued to offer a range of services to support 30 new mothers, enabling them to recover and regain their strength after the birth of a child, or at times of crisis in a family. Despite Covid and less availability of our volunteer cooks due to illness /self-isolation we were able to provide 4736 meals this year.
Volunteer support was again restricted due to Covid regulations but once the situation changed, we were able to provide 550 hours of support with bedtime and supper times or offer short term child care. In November 2020 following a meeting with leads of the local Hyperemesis support group we extended our support to women with this particular pre-natal condition.
STAFFING AND ORGANISATIONAL STRUCTURE
2020-2021 was a challenging year with Covid restrictions and staff sickness affecting service delivery, as well as the loss of two respected individuals - Rabbi Pinter z"l , a long standing supporter of Ezer and Chair of Management Board and Mrs Mannes z"l, who volunteered her time for many years, providing post-natal meals. Following consultation with the Mannes family, we renamed our meals service 'Malkes Meals' in her memory. From April 2020, the team continued to be affected by lockdown regulations due to Coronavirus. Staff continued to work from home, due to child care issues, shielding, or government advice not to travel. Some staff who lived locally continued to work from the office, covering extra duties as required. Our offices 'reopened' in August 2020.
RESCUING CHILDREN, SAVING FAMILIES (Lehatzel)
Ezer Leyoldos has undertaken to assist specific cases relating to families who have been involved in legal claims. Substantial legal fees have been incurred to assist the families and accordingly Ezer Leyoldos owes legal firms large sums. This year we have had to raise £301,300 for legal fees and £81,700 for related costs. We have obtained commitments by donors who have undertaken to make payments enabling the outstanding liabilities to be reduced on a month to month basis.
Financial review
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Ezer Leyoldos Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2021
NOTE FROM THE TRUSTEES
The impact of the Covid pandemic resulted in a decline in funding from all income sources. Ezer's trustees are however confident that matters will improve for 21-22 now that community fundraising can recommence and commissioning from the statutory sector will increase
Plans for future periods
The charity plans to continue its activities subject to satisfactory incoming resources.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
Reference and administrative details
Registered charity name Ezer Leyoldos Limited Charity registration number 1132971 Company registration number 06829662 Principal office and registered Unit 2 office 2a Northfield Road London N16 5RN
The trustees
Mrs M Sternlicht Mrs M Schleider Mr I Lichtman Company secretary Michael M Posen Independent examiner S.Y. Steinhaus FCA Sugarwhite Meyer HS Ltd First Floor 94 Stamford Hill London N16 6XS
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
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Ezer Leyoldos Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2021
The trustees' annual report was approved on 16 December 2021 and signed on behalf of the board of trustees by:
Mrs M Sternlicht Trustee
Michael M Posen Charity Secretary
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Ezer Leyoldos Limited
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Ezer Leyoldos Limited
Year ended 31 March 2021
I report to the trustees on my examination of the financial statements of Ezer Leyoldos Limited ('the charity') for the year ended 31 March 2021.
Responsibilities and basis of report
As the trustees of the company (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 accounts of the company 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 accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the 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 the Institute of Chartered Accountants in England and Wales (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:
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accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
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the financial statements do not accord with those records; or
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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
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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).
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Ezer Leyoldos Limited
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Ezer Leyoldos Limited
(continued)
Year ended 31 March 2021
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 accounts to be reached.
S.Y. Steinhaus FCA Independent Examiner
Sugarwhite Meyer HS Ltd First Floor 94 Stamford Hill London N16 6XS
16 December 2021
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Ezer Leyoldos Limited
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 31 March 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 831,710 | 153,340 | 985,050 | 983,565 |
| Fundraising activities | 6 | 1,000 | – | 1,000 | 10,608 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total income | 832,710 | 153,340 | 986,050 | 994,173 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Expenditure | |||||
| Expenditure on raising funds: | |||||
| Costs of raising donations and | |||||
| legacies | 7 | 19,886 | – | 19,886 | 37,915 |
| Expenditure on charitable activities | 8,9 | 880,647 | 150,483 | 1,031,131 | 977,242 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 900,533 | 150,483 | 1,051,017 | 1,015,157 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ||
| Net expenditure and net movement | in | ||||
| funds | (67,823) | 2,857 | (64,967) | (20,984) | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | (10,568) | 211 | (10,357) | 10,626 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | (78,391) ৶৶৶৶৶৶৶৶৶ |
3,068 ৶৶৶৶৶৶৶৶৶ |
(75,323) ৶৶৶৶৶৶৶৶৶৶৶৶ |
(10,357) ৶৶৶৶৶৶৶৶৶৶৶৶ |
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 13 to 22 form part of these financial statements.
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Ezer Leyoldos Limited
Company Limited by Guarantee
Statement of Financial Position
31 March 2021
| 2021 | 2020 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Fixed assets | ||||
| Tangible fixed assets | 15 | 17,334 | 20,393 | |
| Current assets | ||||
| Debtors | 16 | 544,859 | 738,600 | |
| Cash at bank and in hand | 2,947 | 639 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| 547,806 | 739,239 | |||
| Creditors: amounts falling due within one year | 18 | 590,463 | 769,989 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Net current liabilities | (42,657) | (30,750) | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Total assets less current liabilities | (25,323) | (10,357) | ||
| Creditors: amounts falling due after more than | ||||
| one year | 19 | 50,000 | – | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Net liabilities | (75,323) | (10,357) | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |||
| Funds of the charity | ||||
| Restricted funds | 3,068 | 211 | ||
| Unrestricted funds | (78,391) | (10,568) | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Total charity funds | 23 | (75,323) ৶৶৶৶৶৶৶৶ |
(10,357) ৶৶৶৶৶৶৶৶ |
For the year ending 31 March 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
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;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The statement of financial position continues on the following page.
The notes on pages 13 to 22 form part of these financial statements.
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Ezer Leyoldos Limited
Company Limited by Guarantee
Statement of Financial Position (continued)
31 March 2021
These financial statements were approved by the board of trustees and authorised for issue on 16 December 2021, and are signed on behalf of the board by:
Mrs M Sternlicht Trustee
The notes on pages 13 to 22 form part of these financial statements.
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Ezer Leyoldos Limited
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2021
| 2021 | 2020 | ||
|---|---|---|---|
| Note | £ | £ | |
| Cash flows from operating activities | |||
| Net expenditure | (64,967) | (20,984) | |
| Adjustments for: | |||
| Depreciation of tangible fixed assets | 3,059 | 3,599 | |
| Government grant income | (46,953) | – | |
| Interest payable and similar charges | 5,775 | 4,731 | |
| Accrued expenses | 339 | 154 | |
| Changes in: | |||
| Grants receivable and other debtors | 193,741 | (256,446) | |
| Accounts payable and other creditors | (202,962) | 333,125 | |
| Other operating cash flow changes | 1 | – | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Cash generated from operations | (111,967) | 64,179 | |
| Interest paid | (5,775) | (4,731) | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Net cash (used in)/from operating activities | (117,742) | 59,448 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Cash flows from investing activities | |||
| Purchase of tangible assets | – | (203) | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Net cash used in investing activities | – | (203) | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Cash flows from financing activities | |||
| Proceeds from borrowings | 50,000 | – | |
| Government grant income | 46,953 | – | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Net cash from financing activities | 96,953 | – | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Net (decrease)/increase in cash and cash equivalents | (20,789) | 59,245 | |
| Cash and cash equivalents at beginning of year | (29,993) | (29,252) | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Cash and cash equivalents at end of year | 17 | (50,782) ৶৶৶৶৶৶৶৶ |
29,993 ৶৶৶৶৶৶৶৶ |
The notes on pages 13 to 22 form part of these financial statements.
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Ezer Leyoldos Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2021
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Unit 2, 2a Northfield Road, London, N16 5RN.
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 Companies Act 2006.
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.
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
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Ezer Leyoldos Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
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:
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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.
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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.
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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.
Tangible assets
All fixed assets are initially recorded at cost.
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Ezer Leyoldos Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
3. Accounting policies (continued)
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received.
Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
4. Limited by guarantee
The company is limited by guarantee and accordingly does not have a share capital.Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
- 15 -
Ezer Leyoldos Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
5. Donations and legacies
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2021 | |||
| £ | £ | £ | |||
| Donations | |||||
| E L Donations -Family support | 305,091 | (24,883) | 280,208 | ||
| Grants | |||||
| Children centres | – | 20,520 | 20,520 | ||
| Care packages | – | 57,094 | 57,094 | ||
| Short breaks | – | 180,797 | 180,797 | ||
| Specific assist income- Lehatsil | 479,666 | (129,000) | 350,666 | ||
| Delapage Ltd | – | – | – | ||
| Social Services | – | 48,812 | 48,812 | ||
| Government grant income | 46,953 | – | 46,953 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| 831,710 | 153,340 | 985,050 | |||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2020 | |||
| £ | £ | £ | |||
| Donations | |||||
| E L Donations -Family support | 202,206 | 49,448 | 251,653 | ||
| Grants | |||||
| Children centres | – | 26,600 | 26,600 | ||
| Care packages | – | 32,854 | 32,854 | ||
| Short breaks | – | 200,701 | 200,701 | ||
| Specific assist income- Lehatsil | 206,514 | 179,769 | 386,283 | ||
| Delapage Ltd | – | 15,800 | 15,800 | ||
| Social Services | – | 69,674 | 69,674 | ||
| Government grant income | – | – | – | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| 408,720 | 574,846 | 983,565 | |||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||
| 6. | Fundraising activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2021 | Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Fundraising events | 1,000 | 1,000 | 10,608 | 10,608 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 7. | Costs of raising donations and | legacies | |||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2021 | Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Fundraising Events | 19,886 | 19,886 | 37,915 | 37,915 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
- 16 -
Ezer Leyoldos Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
8. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Family and children support costs | 520,119 | 150,483 | 670,603 |
| Support costs | 360,528 | – | 360,528 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | |
| 880,647 | 150,483 | 1,031,131 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2020 | |
| £ | £ | £ | |
| Family and children support costs | 135,270 | 574,635 | 709,905 |
| Support costs | 267,337 | – | 267,337 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 402,607 | 574,635 | 977,242 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
9. Expenditure on charitable activities by activity type
| Activities | ||||
|---|---|---|---|---|
| undertaken | Total funds | Total fund | ||
| directly | Support costs | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Family and children support costs | 670,603 | 340,426 | 1,011,029 | 953,053 |
| Governance costs | – | 20,102 | 20,102 | 24,189 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 670,603 | 360,528 | 1,031,131 | 977,242 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
10. Analysis of support costs
| Activities | |||
|---|---|---|---|
| undertaken | |||
| directly | Total 2021 | Total 2020 | |
| £ | £ | £ | |
| Staff costs | 276,779 | 276,779 | 216,478 |
| Premises | 4,253 | 4,253 | 22,000 |
| Communications and IT | 3,195 | 3,195 | 2,743 |
| General office | 2,391 | 2,391 | 3,843 |
| Governance costs | 20,104 | 20,104 | 24,188 |
| Light & heat | 506 | 506 | 1,038 |
| Insurance | 4,437 | 4,437 | 4,031 |
| Depreciation | 3,059 | 3,059 | 3,599 |
| Office refurbishment | 22,610 | 22,610 | 15,613 |
| Computer expenses | 3,002 | 3,002 | 5,349 |
| Staff training | 150 | 150 | 1,678 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 340,486 | 340,486 | 300,560 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
- 17 -
Ezer Leyoldos Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
11. Net expenditure
Net expenditure is stated after charging/(crediting):
| Net expenditure is stated after charging/(crediting): | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Depreciation of tangible fixed assets | 3,059 | 3,599 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |
| Independent examination fees | ||
| 2021 | 2020 | |
| £ | £ | |
| Fees payable to the independent examiner for: | ||
| Independent examination of the financial statements | 3,192 | 3,024 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ |
12. Independent examination fees
13. Staff costs
| The total staff costs and employee benefits for the reporting period are analysed as | The total staff costs and employee benefits for the reporting period are analysed as | follows: |
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Wages and salaries | 276,779 | 182,052 |
| Social security costs | 4,253 | 6,195 |
| Employer contributions to pension plans | 1,586 | 1,047 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 282,618 | 189,294 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
The average head count of employees during the year was 25 (2020: 25). The average number of full-time equivalent employees during the year is analysed as follows:
| 2021 | 2020 | |
|---|---|---|
| No. | No. | |
| Administrative | 25 | 25 |
| ৶৶৶৶ | ৶৶৶৶ |
No employee received employee benefits of more than £60,000 during the year (2020: Nil).
14. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
No trustee expenses have been incurred.
- 18 -
Ezer Leyoldos Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
| 15. | Tangible fixed assets | ||
|---|---|---|---|
| Fixtures and | |||
| fittings | Total | ||
| £ | £ | ||
| Cost | |||
| At 1 April 2020 and 31 March 2021 | 46,526 | 46,526 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Depreciation | |||
| At 1 April 2020 | 26,133 | 26,133 | |
| Charge for the year | 3,059 | 3,059 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| At 31 March 2021 | 29,192 | 29,192 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Carrying amount | |||
| At 31 March 2021 | 17,334 | 17,334 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| At 31 March 2020 | 20,393 | 20,393 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 16. | Debtors | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Grants receivable | 133,394 | 20,835 | |
| Prepayments and accrued income | 150,000 | 450,000 | |
| Other debtors | 261,465 | 267,765 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| 544,859 | 738,600 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| 17. | Cash and cash equivalents | ||
| Cash and cash equivalents comprise the following: | |||
| 2021 | 2020 | ||
| £ | £ | ||
| Cash at bank and in hand | 2,947 | 639 | |
| Bank overdrafts | (53,729) | (30,632) | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| (50,782) | (29,993) | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 18. | Creditors: amounts falling due within one year | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Bank loans and overdrafts | 53,729 | 30,632 | |
| Accounts Payable | 155,908 | 153,622 | |
| Accruals and deferred income | 3,483 | 290,144 | |
| Social security and other taxes | 29,539 | 26,221 | |
| Net Wages control | 28,261 | 29,257 | |
| Other creditors | 319,543 | 240,113 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| 590,463 | 769,989 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
- 19 -
Ezer Leyoldos Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
19. Creditors: amounts falling due after more than one year
| 2021 | 2020 | ||
|---|---|---|---|
| £ | £ | ||
| Bank loans and overdrafts | 50,000 | – | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ||
| 20. | Deferred income | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Amount deferred in year | – | 287,000 | |
| ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
21. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,586 (2020: £1,047).
22. Government grants
The amounts recognised in the financial statements for government grants are as follows:
| 2021 | 2020 | |||
|---|---|---|---|---|
| £ | £ | |||
| Recognised in income from donations | and legacies: | |||
| Government grants income | 46,953 | – | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | |||
| Analysis of charitable funds | ||||
| Unrestricted funds | ||||
| At | ||||
| At | 31 | March 202 | ||
| 1 April 2020 | Income | Expenditure | 1 | |
| £ | £ | £ | £ | |
| General funds | (10,568) | 832,710 | (900,533) | (78,391) |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| At | ||||
| At | 31 | March 202 | ||
| 1 April 2019 | Income | Expenditure | 0 | |
| £ | £ | £ | £ | |
| General funds | 10,626 ৶৶৶৶৶৶৶৶ |
419,328 ৶৶৶৶৶৶৶৶৶ |
(440,522) ৶৶৶৶৶৶৶৶৶ |
(10,568) ৶৶৶৶৶৶৶৶ |
23. Analysis of charitable funds
- 20 -
Ezer Leyoldos Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
23. Analysis of charitable funds (continued)
Restricted funds
| Restricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At | 31 March 202 | ||||
| 1 April 2020 | Income | Expenditure | 1 | ||
| £ | £ | £ | £ | ||
| Restricted Fund 1 - desc in a/cs | 211 | 153,340 | (150,483) | 3,068 | |
| ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| At | |||||
| At | 31 March 202 | ||||
| 1 April 2019 | Income | Expenditure | 0 | ||
| £ | £ | £ | £ | ||
| Restricted Fund 1 - desc in a/cs | – | 574,846 | (574,635) | 211 | |
| ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ||
| 24. | Analysis of net assets between funds | ||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2021 | |||
| £ | £ | £ | |||
| Tangible fixed assets | 17,334 | – | 17,334 | ||
| Current assets | 466,959 | 80,846 | 547,805 | ||
| Creditors less than 1 year | (512,684) | (77,778) | (590,462) | ||
| Creditors greater than 1 year | (50,000) | – | (50,000) | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Net liabilities | (78,391) | 3,068 | (75,323) | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2020 | |||
| £ | £ | £ | |||
| Tangible fixed assets | 20,393 | – | 20,393 | ||
| Current assets | 415,052 | 357,421 | 772,473 | ||
| Creditors less than 1 year | (446,013) | (357,210) | (803,223) | ||
| Creditors greater than 1 year | – | – | – | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Net liabilities | (10,568) | 211 | (10,357) | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||
| 25. | Financial instruments | ||||
| The carrying amount for each category of | financial instrument is as follows: | ||||
| 2021 | 2020 | ||||
| £ | £ | ||||
| Financial assets that are debt instruments measured at amortised cost | |||||
| Grants receivable | 133,394 | 20,836 | |||
| Other debtors | 261,465 | 426,525 | |||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||||
| 394,859 ৶৶৶৶৶৶৶৶৶ |
447,361 ৶৶৶৶৶৶৶৶৶ |
- 21 -
Ezer Leyoldos Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
25. Financial instruments (continued)
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Financial liabilities measured at amortised cost | ||
| Bank overdraft | 53,729 | 30,632 |
| Accounts payable | 155,909 | 153,624 |
| Other creditors | 319,543 | 379,083 |
| Accruals | 3,483 | 3,144 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 532,664 | 566,483 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Loan commitments measured at cost less impairment | ||
| Loan commitments measured at cost less impairment - user defined | ||
| 5 | 50,000 | – |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶ |
26. Analysis of changes in net debt
| At | |||
|---|---|---|---|
| At 1 Apr 2020 | Cash flows | 31 Mar 2021 | |
| £ | £ | £ | |
| Cash at bank and in hand | 639 | 2,308 | 2,947 |
| Bank overdrafts | (30,632) | (23,097) | (53,729) |
| Debt due after one year | – | (50,000) | (50,000) |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| (29,993) | (70,789) | (100,782) | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
- 22 -
Ezer Leyoldos Limited
Company Limited by Guarantee
Management Information Year ended 31 March 2021
The following pages do not form part of the financial statements.
- 23 -
Ezer Leyoldos Limited
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2021
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| E L Donations -Family support | 280,208 | 251,653 |
| Children centres | 20,520 | 26,600 |
| Care packages | 57,094 | 32,854 |
| Short breaks | 180,797 | 200,701 |
| Specific assist income- Lehatsil | 350,666 | 386,283 |
| Delapage Ltd | – | 15,800 |
| Social Services | 48,812 | 69,674 |
| Government grant income | 46,953 | – |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 985,050 | 983,565 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Fundraising activities | ||
| Fundraising events | 1,000 | 10,608 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Total income | 986,050 | 994,173 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
- 24 -
Ezer Leyoldos Limited
Company Limited by Guarantee
Detailed Statement of Financial Activities (continued)
Year ended 31 March 2021
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Expenditure | ||
| Costs of raising donations and legacies | ||
| Purchases | 16,185 | 34,782 |
| Advertising,brochures and leaflets | 3,701 | 3,133 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 19,886 | 37,915 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | ||
| Wages and salaries | 276,779 | 182,052 |
| Employer's NIC | 4,253 | 6,195 |
| Pension costs | 1,586 | 1,047 |
| Rent | 17,815 | 15,960 |
| Light and heat | 506 | 1,038 |
| Repairs and maintenance | 22,610 | 15,613 |
| Insurance | 4,437 | 4,031 |
| Legal and professional fees | 4,787 | 5,072 |
| Telephone | 3,195 | 2,743 |
| Depreciation | 3,059 | 3,599 |
| Other interest payable and similar charges | 5,775 | 4,731 |
| Family support | 21,363 | 58,126 |
| Families with disabilities | 159,541 | 181,807 |
| Motor and travel | 8,257 | 14,433 |
| Provision of meals | 4,623 | 10,186 |
| Family Specific Assist-professional help | 387,254 | 324,511 |
| Short breaks | 64,559 | 114,847 |
| Grants to other charities | 40,089 | 25,902 |
| 643 | 5,349 | |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 1,031,131 | 977,242 | |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | |
| Total expenditure | 1,051,017 | 1,015,157 |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | |
| Net expenditure | (64,967) ৶৶৶৶৶৶৶৶৶৶৶৶ |
(20,984) ৶৶৶৶৶৶৶৶৶৶৶৶ |
- 25 -
Ezer Leyoldos Limited
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2021
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Costs of raising donations and legacies | ||
| Fundraising Events | ||
| Consultants and fund raising costs | 16,185 | 34,782 |
| Advertising, brochures and leaflets | 3,701 | 3,133 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 19,886 | 37,915 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Costs of raising donations and legacies | 19,886 | 37,915 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Expenditure on charitable activities | ||
| Family and children support costs | ||
| Activities undertaken directly | ||
| Family support | 18,972 | 54,283 |
| Families with disabilities | 155,106 | 180,176 |
| Provision of meals | 4,623 | 10,186 |
| Family Specific Assist-professional help | 387,254 | 324,511 |
| Short breaks | 64,559 | 114,847 |
| Grants to other charities | 40,089 | 25,902 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 670,603 | 709,905 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Support costs | ||
| Wages and salaries | 276,779 | 182,052 |
| Employer's NIC | 4,253 | 6,195 |
| Pension costs | 1,586 | 1,047 |
| Rent payable | 17,815 | 15,960 |
| Light & heat | 506 | 1,038 |
| Office refurbishments | 22,610 | 15,613 |
| Insurance | 4,437 | 4,031 |
| Telephone | 3,195 | 2,743 |
| Depreciation | 3,059 | 3,599 |
| Printing, postage and stationery | 2,391 | 3,843 |
| Computer expenses | 3,002 | – |
| Staff training | 150 | 1,678 |
| Computer expenses | 643 | 5,349 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 340,426 | 243,148 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Governance costs | ||
| Accountancy fees | 3,192 | 3,024 |
| Bookkeeping | 1,595 | 2,048 |
| Bank charges | 5,775 | 4,731 |
| General expenses | 1,433 | 1,631 |
| Motor and travel | 8,107 | 12,755 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 20,102 | 24,189 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | 1,031,131 ৶৶৶৶৶৶৶৶৶৶৶৶ |
977,242 ৶৶৶৶৶৶৶৶৶ |
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