2023-08-31-accounts

Reference	and administrative	and administrative	and administrative	details
Registered	charity	name		Toras Emes
Charity registration		number		1136011
Company	registration		number	06511908
Principal office				6Coke Street		West
				Salford
				M7 4AH
Registered	office			47 Bury New Road
				Prestwich
				Manchester
				M25 9JY
The trustees
				Mr A Levy				(Appointed	8September 2023)
				Mr A Schleider				(Appointed	8September 2023)
								(Served from 8September 2023
				Mr I Falk				to 31 March 2024)
				Mrs Suzanne		Guttentag		(Retired 8 September 2023)
				Mr Michael	Weissler			(Retired 8September 2023)
Auditor				G A HARRIS AND CO.			LTD
				Chartered	Accountants		&statutory	auditor
				Brulimar House
				Jubilee Road,
				Middleton,
				Manchester
				ENGLAND
				M24 2LX

		Yea	r ende	d 31August	2023
					2023		2022
				Unrestricted	Restricted
				funds	funds	Totalfunds	Total funds
			Note		6		P
Income and endowments
Donations and legacies			5	342,028	33,813	375,842	406,898
Investment income			6	13		13	8
Other income			7	889,932		889,932	827,463
Total income				1,231,973	33,813	1,265,787	1,234,369
Expenditure
Expenditure on charitable		activities	8,9	1,055,265	33,813	1,089,079	1,316,428
Other expenditure			12	1,572		1,572
Total expenditure				1,056,837	33,813	1,090,651	1,316,428
Net income/(expenditure)		and net
movement in funds				175,136		175,136	(82,059)
Reconciliation offunds
Total funds brought	forward			(27,553)		(27,553)	54,506
Total funds carried	forward			147,583		147,583	(27,553)

				2023		2022
			Note			6
Fixed assets
Tangible fixed assets			17		57,620	58,267
Current assets
Debtors			18	185		185
Cash at bank	and in	hand		170,015		77,609
				170,200		77,794
Creditors: amounts		falling due within one year	19	44,941		119,259
Net current assets					125,259	(41,465)
Total assets	less current liabilities				182,879	16,802
Creditors: amounts		falling due after more than
one year			20		35,296	44,355
Net assets					147,583	(27,553)
Funds ofthe charity
Unrestricted	funds				147,583	(27,553)
Total charity	funds		21		147,583	(27,553)

	Year end	ed 31August 202	3
			2023	2022
Cash flows from operating Net income/(expenditure)	activities		175,136	(82,059)
Adjustments for:
Depreciation oftangible fixed assets			9,411	16,277
Other interest receivable and	similar income		(13)	(8)
Interest payable and similar charges			914	876
Accrued expenses			1,089	5,185
Changesin:
Trade and other debtors				131,500
Trade and other creditors			(81,056)	(68,052)
Cash generated from operations			105,481	3,719
Interest paid			(914)	(876)
Interest received			13	8
Net cash from operating activities			104,580	2,851
Cash flows from investing	activities
Purchase oftangible assets			(8,764)
Net cash used in investing activities			(8,764)
Cash flows from financing	activities
Proceeds from borrowings			(3,410)	(5,645)
Net cash used in financing activities			(3,410)	(5,645)
Net increase/(decrease) in Cash and cash equivalents	cash and cash at beginning	equivalents ofyear	92,406 77,609	(2,794) 80,403
Cash and cash equivalents	at end ofyear		170,015	77,609

5.	Donations	Year en and legacies fcontinuecrf	ded 31 August 2023
			Unrestricted	Restricted	Total Funds
			Funds 8	Funds f	2022 f
	Grants
	Grants receivable		263,363	32,001	295,364
			380,415	32,001	412,416
6.	Investment	income

					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2023	Funds	2022
							f
Bank interest		receivable			13	13	8	8
Other income
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2023	Funds	2022
					6	6	f	f
Parental	contributions				874,667	874,667	821,945	821,945
Hall rental					15,265	15,265	5,518	5,518
					889,932	889,932	827,463	827,463
Expenditure		on	charitable	activities	by fund type
						Unrestricted	Restricted	Total Funds
						Funds	Funds	2023
Costs of	running		the school			1,040,332	33,813	1,074,145
Support	costs					14,933		14,934
						1,055,265	33,813	1,089,079
						Unrestricted	Restricted	Total Funds
						Funds	Funds	2022 f
Costs of	running		the school			1,262,090	32,001	1,294,091
Supportcosts						22,337		22,337
						1,284,427	32,001	1,316,428

			Activities
			undertaken			Total funds	Total fund
			directly F	Support	costs f	2023 f	2022 f
	Costs of running the school		1,074,145			1,074,145	1,294,091
	Governance	costs			14,934	14,934	22,337
			1,074,145		14,934	1,089,079	1,316,428
10.	Analysis of	support costs
				Analysis of
				support	costs	Total 2023	Total 2022
					6	R
	Finance costs				914	914	876
	Accountancy				4,609	4,609	5,185
	Depreciation				9,411	9,411	16,276
					14,934	14,934	22,337
11.	Analysis of	grants
						2023	2022
							F
	Grants to institutions
	Grants to institutions						12,842
	Total grants						12,842
12.	Other expenditure
			Unrestricted	Total	Funds	Unrestricted	Total Funds
			Funds		2023	Funds	2022
							6
	Fundraising	expenses	1,572		1,572
13.	Net income/(expenditure)
	Net income/(expenditure) is stated after		charging/(crediting):
						2023	2022
						K
	Depreciation	oftangible fixed assets				9,411	16,277
14.	Auditors remuneration
						2023	2022
	Fees payable for the audit ofthe financial		statements			3,000	3,000

17.	Tangible fixed asses	s
			Fixtures and
			fittings	Portacabins	Total
			5	6
	Cost
	At 1 September 2022			76,583	76,583
	Additions		8,764		8,764
	At 31August 2023		8,764	76,583	85,347
	Depreciation
	At 1 September 2022			18,316	18,316
	Charge for the year		1,753	7,658	9,411
	At 31August 2023		1,753	25,974	27,727
	Carrying amount
	At 31August 2023		7,011	50,609	57,620
	At 31 August 2022			58,267	58,267
18.	Debtors
				2023	2022f
	Other debtors			185	185
19.	Creditors: amounts	falling due within one year
				2023	2022
				F	k
	Bank loans and overdrafts			5,649
	Trade creditors			9,024	38,618
	Accruals and deferred	income		11,609	10,520
	Social security and other taxes			15,591	12,962
	Other creditors			3,068	57,159
				44,941	119,259

							2023	2022f	2022f
	Bank loans	and overdrafts					35,296	44,355
21.	Analysis ofcharitable			funds
	Unrestricted		funds
					At				At
					1 September 2022 f	Income f	31August Expenditure f		20 23
	General funds				(27,553)	1,231,973	(1,056,837)	147,583
					At				At
					1 September			31August	20
					2021 f	Income f	Expenditure	f	22
	General funds				54,506	1,202,368	(1,284,427)	(27,553)
	Restricted	funds
					At				At
					1 September		31August		20
					2022 f	Income f	Expenditure f	f	23
	Restricted	Funds				33,813	(33,813)
					At				At
					1 September			31August	20
					2021 f	Income f	Expenditure f		22
	Restricted	Funds				32,001	(32,001)

Analysis ofnet as	se	ts between funds
			Unrestricted	Total Funds
			Funds	2023
			f.
Tangible fixed assets			57,620	57,620
Current assets			170,200	170,200
Creditors less than	1	year	(44,941)	(44,941)
Creditors greater than		1 year	(35,296)	(35,296)
Net assets			147,583	147,583
			Unrestricted	Total Funds
			Funds f	2022 f
Tangible fixed assets			58,268	58,268
Current assets			77,794	77,794
Creditors less than	1	year	(119,260)	(119,260)
Creditors greater than		1 year	(44,355)	(44,355)
Net assets			(27,553)	(27,553)

Analy	sis ofchanges in net debt
				At
		At 1 Sep 2022	Cash flows	31Aug 2023
			6	8
Cash	at bank and in hand	77,609	92,406	170,015
Debt Debt	due within one year due after one year	(44,355)	(5,649) 9,059	(5,649) (35,296)
		33,254	95,816	129,070