## ## ## ## ## |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| ##