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2023-03-31-accounts

REGISTERED COMPANY NUMBER: 06829662 (England and Wales) REGISTERED CHARITY NUMBER: 1132971

EZER LEYOLDOS LIMITED (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

Sugarwhite Meyer HS Ltd First Floor 94 Stamford Hill London N16 6XS

EZER LEYOLDOS LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Statement of Financial Position 8 to 9
Statement of Cash Flows 10
Notes to the Statement of Cash Flows 11
Notes to the Financial Statements 12 to 20

EZER LEYOLDOS LIMITED

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2023

TRUSTEES I Lichtman Ms M Schleider Ms M Sternlicht COMPANY SECRETARY M M Posen REGISTERED OFFICE Unit 2 2a Northfield Road London N16 5RN REGISTERED COMPANY 06829662 (England and Wales) NUMBER REGISTERED CHARITY 1132971 NUMBER INDEPENDENT EXAMINER Sugarwhite Meyer HS Ltd First Floor 94 Stamford Hill London N16 6XS BANKERS HSBC Bank plc 312 Seven Sisters Road Finsbury Park London N4 2AW

Page 1

EZER LEYOLDOS LIMITED (REGISTERED NUMBER: 06829662)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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).

REFERENCE AND ADMINISTRATIVE INFORMATION

The information is shown on page 1 of the financial statements and forms part of this report.

OBJECTIVES AND ACTIVITIES

Objectives and aims

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.

The trustees confirm that they have given due regard the Charity Commission's guidance on public benefit.

Background

Ezer Leyoldos Ltd 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 continued to provide a core offer of service for our target families..

In the last year we have succeeded in providing support to more than 180 families and approximately 496 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.

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 mental health needs and/or have one or more children with disabilities. 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.

CARE QUALITY COMMISSION

We continue to be registered with the CQC (Care Quality Commission). Our last review was carried out in October 2022 and we received a GOOD rating in respect to the service being safe, effective, caring, responsive and well-led.

Page 2

EZER LEYOLDOS LIMITED (REGISTERED NUMBER: 06829662)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Family Support

Our team of Family Facilitators have continued to offer a culturally sensitive service. They provided practical and emotional support to families that were facing difficulties such as mental ill health, illness, disability, or managing children with challenging behaviours. Family Facilitators make home visits to families experiencing long term difficulties, offering parenting advice and practical support, to enable them to manage more effectively. They also attend meetings with parents to advocate on their behalf. We also have a few support workers to offer practical help to families, around child care and household management.

In 2022-23, 27 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 continued to work in partnership with the Local Authority Children's Centres however, there is a demonstrable gap in funding of this provision. Our family support team worked closely with the professionals that make up the Multi Agency Team (MAT) at Oldhill and Woodberry Down in Hackney, to improve services delivered to families in the community. In the past year we supported 17 families, with 81 children.

Ezer 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 borough. This support has continued to bring about positive outcomes for the 5 families we were supporting, preventing family breakdown, ensuring the safety of children at risk and bridging the relationship with statutory services.

In April 2022, Ezer's contract with Haringey was extended for another 18 months. Since then, we have provided family support services to 14, with 104 children, on a short or long-term basis.

Overall, the cost of running our Family Support Services was £250k per annum with only 20% of this funded by Hackney and Haringey.

CHILDREN WITH DISABILITIES

*** SHORT BREAKS**

From April - July 2022 Hackney carried out an audit of Short Breaks services across the borough and although Ezer was delivering services in the way we had done for years; we were advised to restrict provision whilst this took place. From August 2022 we reverted back to the original model of 1:1 support and, as a result of this change, some families chose to move on to Individual Budgets and the number of families using the service decreased. Nevertheless, 93 children accessed the service, with 80% having used at least some of their allocated hours.

*** DOMICILIARY CARE**

At the end of June 2022 Ezer's contract with Hackney Disabled Children Service, to provide home based personal care to children with complex health needs/disabilities in the borough came to an end. The 2 families we were supporting were enabled to move to another support organisation or take on Individual Budgets.

ADULT SERVICES

In July 2022, Ezer was commissioned by Hackney Adult Services, on a spot purchase basis, to provide Family Support and Home Care services. We supported 3 families, 2 who transferred from Children's Services and 1 from Disabled Children's Services.

THERAPEUTIC SERVICES

Ezer Leyoldos continued to offer 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.

Page 3

EZER LEYOLDOS LIMITED (REGISTERED NUMBER: 06829662)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

In the last year, 200 sessions of counselling were provided by at a cost of £20,000.

Previously Ezer offered placements for trainee counsellors in conjunction with CPPD and Terapia but due to a lack of demand, Ezer no longer provides this

PRE AND POST NATAL SUPPORT

Ezer continued to offer a range of services to support 55 families where the mother was incapacitated due to a pregnancy related illness or was convalescing following a new birth, as well as those who were overwhelmed and having difficulty in managing their large families.

In 2022-23 Ezer provided 4436 portions of food as well as some limited cleaning help.

VOLUNTEER SUPPORT

We were able to continue to provide 883 hours of support with bedtime and supper times or offer short term child care, due to our partnership with Beis Chinuch school.

WORKING IN PARTNERSHIP

Haringey Triangle Centre - Towards the end of March 2022, Ezer appointed a new community worker for the Orthodox Jewish Community of Haringey, commissioned by the Triangle Children's Centre, on a year's contract. Building on the success of the previous worker, a variety of services were offered. From April 2022 after-school play and stay sessions began and by the end of July, 141 carers and 179 children had attended them.

The summer programme ran in August 2022, attended by 53 carers with 171 children. Moving forward, the autumn programme included Baby massage, First Aid and Triple P parenting workshops. Ezer's Service Manager continued supporting the Triangle to strengthen our partnership working and remains part of the Triangle Management Advisory board.

In December 2022, Ezer management had a meeting with Haringey Children's Strategic Commissioning Service, to discuss improving community relations and possible service developments.

Hackney Family Hubs - Hackney is currently moving forward with the development of its Family hubs bringing together a range of services to provide family support for children 0 to 19 years. Ezer's service manager has been at tending the operational implementation groups.

Hackney CAMHS - In December 2022, Dr Beth Hill and Chaya Odze, the new Orthodox Jewish clinicians, visited Ezer to discuss CAMHS services and partnership working.

In addition, Ezer had an ongoing presence on the Charedi Women's Health Alliance, the Maternity Services group and The Hackney Children and Young People Strategy Group Meeting, facilitated by Interlink. Ezer's Service Manager attended meetings/workshops at Hackney Council for Voluntary Services and Ezer continued to support the delivery of Koach Parenting sessions, by hosting their Fathers' Groups.

RESCUING CHILDREN, SAVING FAMILIES (Lehatzel)

Ezer Leyoldos has continued 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 £148k for legal fees and 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

Financial position

During 2022-23 Ezer continued to significantly improve the lives of local Orthodox Jewish families. Feedbacks from clients about care provision has been consistently positive. The organisation remains a trusted provider of services for children and families, both amongst statutory providers and in partnership with other voluntary organisations.

Page 4

EZER LEYOLDOS LIMITED (REGISTERED NUMBER: 06829662)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

FINANCIAL REVIEW

Reserves policy

The trustees ensure that sufficient reserves are kept to cover foreseeable demands.

FUTURE PLANS

The charity plans to continue its activities subject to satisfactory incoming resources.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is constituted as a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 25th February 2009.

Recruitment and appointment of new trustees

The power to appoint new trustees is vested in the board. It is not the intention of the trustees to appoint any new trustees. Should the situation change in the future, the trustees will apply suitable recruitment induction and training procedures.

Organisational structure

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.

STAFFING AND ORGANISATIONAL STRUCTURE

In 2022-23 there were no changes to our core staff team and the organisational structure remained the same.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The trustees have put in place systems to identify risks and review the systems regularly.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 15 February 2024 and signed on its behalf by:

I Lichtman - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EZER LEYOLDOS LIMITED

Independent examiner's report to the trustees of Ezer Leyoldos Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts 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 your 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 your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the ERROR - relevant professional body must be completed, 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:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 accounts 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 accounts to be reached.

E Meyer FCA BSc

Sugarwhite Meyer HS Ltd First Floor 94 Stamford Hill London N16 6XS

15 February 2024

Page 6

EZER LEYOLDOS LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
EXPENDITURE ON
Raising funds
3
Charitable activities
4
Family Support
Provision of meals
Family Specific Assist-Professional Help
Short breaks
General grants
Support costs
Governance costs
Care Package
Fundraising cost
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
425,865
17,483
-
-
178,210
-
15,808
168,203
17,213
14,909
3,594
415,420
10,445
(117,016)
(106,571)		 Restricted
fund
£
573,487
-
28,667
2,945
-
57,919
-
115,028
-
368,928
-
573,487
-
13,704
13,704		 2023
Total
funds
£
999,352
17,483
28,667
2,945
178,210
57,919
15,808
283,231
17,213
383,837
3,594
988,907
10,445
(103,312)
(92,867)		 2022
Total
funds
£
998,584
17,680
12,686
4,612
303,646
120,648
32,986
283,978
11,890
238,447
-
1,026,573
(27,989)
(75,323)
(103,312)

The notes form part of these financial statements

Page 7

EZER LEYOLDOS LIMITED (REGISTERED NUMBER: 06829662)

STATEMENT OF FINANCIAL POSITION 31 MARCH 2023

Notes
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Debtors
11
Cash at bank
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS/(LIABILITIES)
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year
13
NET ASSETS/(LIABILITIES)
FUNDS
16
Unrestricted funds:
General fund
Restricted funds:
Restricted Funds
TOTAL FUNDS		 2023
£
12,524
279,889
70,410
350,299
(416,638)
(66,339)
(53,815)
(39,052)
(92,867)
(106,570)
13,703
(92,867)		 2022
£
14,734
360,915
70,410
431,325
(486,196)
(54,871)
(40,137)
(63,175)
(103,312)
(117,016)
13,704
(103,312)

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 8

EZER LEYOLDOS LIMITED (REGISTERED NUMBER: 06829662)

STATEMENT OF FINANCIAL POSITION - continued 31 MARCH 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 15 February 2024 and were signed on its behalf by:

I Lichtman - Trustee

The notes form part of these financial statements

Page 9

EZER LEYOLDOS LIMITED

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash provided by operating activities
Cash flows from financing activities
Loan repayments in year
Net cash used in financing activities
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
2
Cash and cash equivalents at the end
of the reporting period
2		 2023
£
11,596
(7,030)
4,566
(5,556)
(5,556)
(990)
(44,130)
(45,120)		 2022
£
17,883
(7,065)
10,818
(4,166)
(4,166)
6,652
(50,782)
(44,130)

The notes form part of these financial statements

Page 10

EZER LEYOLDOS LIMITED

NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Interest paid
Decrease in debtors
Decrease in creditors
Net cash provided by operations
2.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Notice deposits (less than 3 months)
Overdrafts included in bank loans and overdrafts falling due within one
year
Total cash and cash equivalents		 2023
£
10,445
2,210
7,030
81,026
(89,115)
11,596
2023
£
70,410
(115,530)
(45,120)		 2022
£
(27,989)
2,600
7,065
183,944
(147,737)
17,883
2022
£
70,410
(114,540)
(44,130)

3. ANALYSIS OF CHANGES IN NET DEBT

At 1.4.22 Cash flow At 31.3.23
£ £ £
Net cash
Cash at bank 70,410 - 70,410
Bank overdrafts (114,540) (990) (115,530)
(44,130) (990) (45,120)
Debt
Debts falling due within 1 year (5,556) - (5,556)
Debts falling due after 1 year (40,278) 5,556 (34,722)
(45,834) 5,556 (40,278)
Total (89,964) 4,566 (85,398)

The notes form part of these financial statements

Page 11

EZER LEYOLDOS LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Critical accounting 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.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

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.

Raising funds comprise the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose.

Support costs are those incurred to assist the work of the charity but are not direct charitable activities.

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

Taxation

The charity is exempt from corporation tax on its charitable activities.

Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the amount expected to be received or paid and not discounted.

Page 12

EZER LEYOLDOS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES - continued

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Going concern

There are no material uncertainties about the charity's ability to continue.

2.

DONATIONS AND LEGACIES

Unrestricted
funds
£
Donations
399,963
Grants
25,902
425,865		 Restricted
funds
£
484,089
89,398
573,487		 2023
Total
funds
£
884,052
115,300
999,352		 2022
Total
funds
£
878,675
119,909
998,584

Grants received, included in the above, are as follows:

JRS Grants
Grants- Family support
Other Grants
London Borough of Haringey		 2023
£
-
22,837
65,549
26,914
115,300		 2022
£
12,299
20,229
68,631
18,750
119,909

Page 13

EZER LEYOLDOS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

3. RAISING FUNDS

Raising donations and legacies

Raising donations and legacies
Unrestricted
Restricted
funds
funds
£
£
Consultants and fund raising costs
16,422
-
Advertising, brochures and leaflets
1,061
-
17,483
-		 2023
Total
funds
£
16,422
1,061
17,483		 2022
Total
funds
£
16,986
694
17,680

4. CHARITABLE ACTIVITIES COSTS

Grant
funding of
activities
Direct
(see note
Costs
5)
£
£
Family Support
500
-
Provision of meals
2,945
-
Family Specific Assist-Professional
Help
178,210
-
Short breaks
50,436
-
General grants
-
15,808
Support costs
-
-
Governance costs
-
-
Care Package
359,499
-
Fundraising cost
-
-
591,590
15,808
GRANTS PAYABLE
General grants
The total grants paid to institutions during the year was as follows:
General purpose
Advancement of religion
Social welfare
Relief of poverty
Advancement of education		 Support
costs (see
note 6)
£
28,167
-
-
7,483
-
283,231
17,213
24,338
3,594
364,026
2023
£
15,808
2023
£
1,000
7,910
5,288
1,110
500
15,808		 Totals
£
28,667
2,945
178,210
57,919
15,808
283,231
17,213
383,837
3,594		 Totals
£
28,667
2,945
178,210
57,919
15,808
283,231
17,213
383,837
3,594
971,424
2022
£
32,986
2022
£
1,500
14,940
10,861
4,900
785
32,986

5. GRANTS PAYABLE

Page 14

EZER LEYOLDOS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

5. GRANTS PAYABLE - continued

2023 2022
Divrei Yatziv 4,800 12,940
Schiffshul Limited 3,700 8,400
Our Kids FirstC. M. L 4,568 4361
Others below £3,000 2,740 7,285
15,808 32,986

6. SUPPORT COSTS

SUPPORT COSTS
Governance
Management
costs
£
£
Family Support
28,167
-
Short breaks
7,483
-
Support costs
273,805
9,426
Governance costs
5,057
12,156
Care Package
24,338
-
Fundraising cost
3,594
-
342,444
21,582
Support costs, included in the above, are as follows:		 Totals
£
28,167
7,483
283,231
17,213
24,338
3,594
364,026

Management

Wages
Social security
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Repairs and renewals
Refreshments and staff welfare
Depreciation of tangible and heritage
assets		 Family
Support
£
6,152
-
-
-
-
-
-
-
22,015
-
-
28,167		 Short
breaks
£
7,483
-
-
-
-
-
-
-
-
-
-
7,483		 Support
Governance
costs
costs
£
£
213,968
-
(2,488)
-
1,466
-
47,999
85
-
4,839
632
-
4,460
-
2,156
-
3,402
-
-
133
2,210
-
273,805
5,057

Page 15

EZER LEYOLDOS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

6. SUPPORT COSTS - continued

Management - continued

Wages
Social security
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Repairs and renewals
Refreshments and staff welfare
Depreciation of tangible and heritage
assets
Governance costs
Independent examiner's fee
Independent examiner's other fees
General expenses
Motor and travel
Bookkeeping
Bank interest
Bank loan interest		 Care
Fundraising
Package
cost
£
£
24,338
3,594
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
24,338
3,594
Support
Governance
costs
costs
£
£
-
1,320
-
3,780
4,621
26
2,787
-
2,018
-
-
5,947
-
1,083
9,426
12,156		 2023
Total
activities
£
255,535
(2,488)
1,466
48,084
4,839
632
4,460
2,156
25,417
133
2,210
342,444
2023
Total
activities
£
1,320
3,780
4,647
2,787
2,018
5,947
1,083
21,582		 2022
Total
activities
£
282,370
(141)
1,666
20,000
5,610
569
6,074
1,111
31,088
93
2,600
351,040
2022
Total
activities
£
1,200
3,600
2,901
1,909
1,782
6,167
898
18,457

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Depreciation - owned assets

2023 2022
£ £
2,210 2,600

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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

9. AVERAGE STAFF NUMBERS

Average number of staff in the year was 45 (2022- 34)

10. TANGIBLE FIXED ASSETS

11.

COST
At 1 April 2022 and 31 March 2023
DEPRECIATION
At 1 April 2022
Charge for year
At 31 March 2023
NET BOOK VALUE
At 31 March 2023
At 31 March 2022
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments
Grants receivable		 2023
£
201,465
-
78,424
279,889		 Fixtures
and
fittings
£
46,526
31,792
2,210
34,002
12,524
14,734
2022
£
261,465
30,000
69,450
360,915

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EZER LEYOLDOS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 14)
Trade creditors
Net Wages control
Other creditors
Accruals and deferred income
13.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Bank loans (see note 14)
Social security and other taxes
14.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
Bank loans
Amounts falling due between two and five years:
Bank loans - 2-5 years
Amounts falling due in more than five years:
Repayable by instalments:
Bank loans more 5 yr by instal
15.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Restricted
fund
fund
£
£
Fixed assets
12,524
-
Current assets
210,384
139,915
Current liabilities
(290,426)
(126,212)
Long term liabilities
(39,052)
-
(106,570)
13,703		 2023
£
121,086
153,875
29,828
104,039
7,810
416,638

2023
£
34,722
4,330
39,052
2023
£
115,530
5,556
121,086
22,222
12,500
2023
Total
funds
£
12,524
350,299
(416,638)
(39,052)
(92,867)		 2022
£
120,096
118,604
29,723
210,263
7,510
486,196
2022
£
40,278
22,897
63,175
2022
£
114,540
5,556
120,096
22,222
18,056
2022
Total
funds
£
14,734
431,325
(486,196)
(63,175)
(103,312)

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EZER LEYOLDOS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

16. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Restricted Funds
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted Funds
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Restricted Funds
TOTAL FUNDS		 At 1.4.22
£
(117,016)
13,704
(103,312)
Incoming
resources
£
425,865
573,487
999,352
At 1.4.21
£
(78,391)
3,068
(75,323)		 Net
movement
At
in funds
31.3.23
£
£
10,446
(106,570)
(1)
13,703
10,445
(92,867)
Resources
Movement
expended
in funds
£
£
(415,419)
10,446
(573,488)
(1)
(988,907)
10,445
Net
movement
At
in funds
31.3.22
£
£
(38,625)
(117,016)
10,636
13,704
(27,989)
(103,312)

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EZER LEYOLDOS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

16. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted Funds
TOTAL FUNDS		 Incoming
resources
£
503,766
494,818
998,584		 Resources
expended
£
(542,391)
(484,182)
(1,026,573)		 Movement
in funds
£
(38,625)
10,636
(27,989)

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 20