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||||Page|Page|
|---|---|---|---|---|
|Reference and Administrative|Details||||
|Report ofthe Trustees|||||
|||2|to|4|
|Statement ofTrustees' Responsibilities|||||
|Report ofthe Independent
Auditors||6|to|8|
|Statement ofFinancial Activities|||||
|Statement ofFinancial Position||10|to|11|
|Statement ofCash Flows|||||
||||12||
|Notes to the Statement ofCash Flows|||13||
|Notes to the Financial Statements||14|to|21|
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|INCOME AND ENDOWMENTS FROM
Donations
and legacies
Charitable
activities
Charitable|INCOME AND ENDOWMENTS FROM
Donations
and legacies
Charitable
activities
Charitable|Notes
2
4|Notes
2
4|Unrestricted
funds
241,814|Restricted
funds
6
1,137,361|31.8.23
Total
funds
1,379,175|31.8.22
Total
funds
6
1,442,726|
|---|---|---|---|---|---|---|---|
|Investment
income||||941,013||941,013|991,984|
|Total||||122||122|34|
||||1,182,949||1,137,361|2,320,310|2,434,744|
|EXPENDITURE ON||||||||
|Raising funds||||||||
|Raising donations
and legacies|||5|34,776||34,776|33,224|
|Charitable
activities||||34,776||34,776|' 33,224|
|Charitable||||||||
||||1,130,455||1,137,361|2,267,816|2,198,186|
|Other||||||||
|Total||||81,357||81,357|92,974|
||||1,246,588||1,137,361|2,383,949|2,324,384|
|NETINCOME/(EXPENDITURE)|||(63,639)|||(63,639)|110,360|
|RECONCILIATION OF|FUNDS|||||||
|Total funds brought forward|||209,439|||209,439|99,079|
|TOTAL FUNDS CARRIED FORWARD|||145,800|||145,800|209,439|
|CONTINUING
OPERATIONS||||||||
|All income and expenditure|has arisen from continuing||activities.|||||
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|FIXEDASSETS||Notes|Unrestricted
funds|Restricted
funds|31.8.23
Total
funds
6|31.8.22
Total
funds|
|---|---|---|---|---|---|---|
|Tangible assets||13|139,744||139,744|157,010|
|CURRENT ASSETS|||||||
|Debtors
Prepayments
and accrued|income|14|17,581||17,581|74,542|
|Cash at bank and in hand|'||68,011||68,011|14,724
42,058|
||||85,592||85,592|131,324|
|CREDITORS|||||||
|Amounts
falling due within one year||15|(79,536)||(79,536)|(78,895)|
|NET CURRENT ASSETS|||6,056||6,056|52,429|
|TOTAL ASSETSLESSCURRENT|||||||
|LIABILITIES|||145,800||145,800|209,439|
|NETASSETS|||145,800||145,800|209,439|
|FUNDS||18|||||
|Unrestricted
funds:|||||||
|General fund|||||||
||||||145,800|209,439|
|TOTAL FUNDS|||||||
||||||145,800|209,439|
|TALMUD|TALMUD|TORAH TORAH VEYIRAH|D'SATMAR||
|---|---|---|---|---|
|||LONDON LIMITED|||
||FOR|STATEMENT OFCASH FLOWS
THE YEARENDED 31AUGUST 2023|||
|||Notes|31.8.23|31.8.22|
|Cash flows from operating activities
Cash generated
t'rom opemtions|||||
|Net cash provided
by operating
activities|||33,062|33,834|
||||33,062|33;834|
|Cash flows from investing activities
Pwchsse oftangible fixed assets|||||
|Interest received
Net cash used in investing
activities|||(6,796)
122|(43,980)
34|
||||(6,674)|(43,946)|
|Cash flows from financing activities|||||
|Loan repayments
in year|||||
|Net cash used in financing activities|||(435)|(49,564)|
||||(435)|(49,564)|
|Change in cash and cash equivalents
'the reporting period|in||||
|Cash and cash equivalents
atthe
beginning ofthe reporting period
Cash and cash equivalents
at the end
the reporting period|of||25,953
42,058|(59,676)
101;734|
||||68,011|42,058|
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|(EXPENDITURE)/INCOME
TONET
OPERATING. ACTIVITIES|CASH FLOW FROM||
|---|---|---|
||31.8.23|31.8.22|
|Net (expenditure)/income
for the reporting period (asper the
Statement ofFinancial Activities)
Adjustments
for:|g
(63,639)|110,360|
|Depreciation
charges|||
|Interest received|24,061|23,826|
|Decrease/(increase)
in debtors
Increase/(decrease)
in creditors|(122)
71,685|(34)
(81,286)|
||1,077|(19,032)|
|Net cash provided
by operations|33,062|33,834|
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||At 1.9.22|Cash flow|At31.8.23|
|---|---|---|---|
|Net cash|6||f,|
|Cash at bank and in hand|42,058|25,953|68,011|
||42,058|25,953|68,011|
|Debt||||
|Debts falling due within Iyear|(436)|436||
||(436)|436||
|Total||||
||41,622|26,389|68,011|
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|DONATI|ONS
AND LE|GACIES|||
|---|---|---|---|---|
||||31.8.23|31.8.22|
|Donations||||g|
|Grants|||391,814|90,557|
||||987,361|1,352,169|
||||1,379,175|'1,442,726|
|Grants received, included||hr the above, are as follows:|||
||||31.8.23|31.8.22|
|Special Education Grants
Education
Grants|||113,770
873,591|g
287,375
1,064,794|
||||987,361|1,352,169|
|INVESTMENT INCOME|||||
||||31.8.23|31.8.22|
|Deposit account interest|||122|6
34|
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|||TALMUD TORAH TORAH VEYIRAH D'SATMAR
LONDON LIMITED|TALMUD TORAH TORAH VEYIRAH D'SATMAR
LONDON LIMITED|TALMUD TORAH TORAH VEYIRAH D'SATMAR
LONDON LIMITED|TALMUD TORAH TORAH VEYIRAH D'SATMAR
LONDON LIMITED|TALMUD TORAH TORAH VEYIRAH D'SATMAR
LONDON LIMITED||
|---|---|---|---|---|---|---|---|
|||NOTES TOTHE FINANCIAL STATEMENTS -continued
FORTHE YEARENDED 31AUGUST 2023||||||
|4.|INCOME FROM CHARITABLE ACTIVITIES|||||||
|||||Activity||31.8.23|31.8.22|
||Childcare|||Charitable||941,013|991,984|
|5.|RAISING DONATIONS||AND|LEGACIES||||
|||||||31.8.23|31.8.22|
||Raising funds|||||6||
|||||||34,776|33,224|
|6.|CHARITABLE ACTIVITIES|||COSTS||||
||||||||Direct|
||||||||Costs|
||Charitable|||||||
||||||||2,267,816|
|7.|SUPPORT COSTS|||||||
|||||||Governance||
|||||Finance|Other|costs|Totals|
||Other resources expended|||777|70,380|6
10,200|81,357|
||Support costs, included|in the above, are as follows:||||||
|||||||31.8.23|31.8.22|
|||||||Other||
|||||||resources|Total|
|||||||expended|activities|
||Bank charges
Legal and professional
Insurance|fees||||777
22,012|458
37,809|
||Utilities|||||11,557|11,008|
||Telephone
Auditors'
remuneration|||||34,415
2,396|31,604
2,495|
|||||||10,200|9,600|
|||||||81,357|92;974|
|8.|NET INCOME/(EXPENDITURE)|||||||
||Net income/(expenditure)|is|stated after charging/(crediting):|||||
|||||||31.8.23|31.8.22|
||Depreciation - ovmed assets|||||24,062|23,826|
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|Fees payabie to the charity's
statements|auditors for the audit ofthe charity's financial|
|---|---|
**==> picture [94 x 48] intentionally omitted <==**
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||||||31.8.23|31.8.22|
|---|---|---|---|---|---|---|
|Wages and salaries||||||6|
|Social security|costs||||861,689|762,347|
|Other pension|costs||||6,571|5,042|
||||||2,150|1,645|
||||||870,410|769,034|
|The average monthly||number ofemployees||during the year was as follows:|||
|Charitable
activities|||||31.8.23|31.8.22|
||||||104|109|
|No employees received emoluments|||in excess of660,000.||||
|COMPARATIVES FORTHE STATEMENT OFFINANCIAL ACTIVITIES|||||||
|||||Unrestricted|Restricted|Total|
|||||funds|funds|funds|
|INCOME AND|ENDOWMENTS||FROM|||6|
|Donations
and legacies||||90,556|1,352,170|1,442,726|
|Charitable
activities|||||||
|Charitable|||||||
|||||991,984||991,984|
|Investmentincome|||||||
|||||34||34|
|Total|||||||
|||||1,082,574|1,352,170|2,434,744|
|EXPENDITURE|ON||||||
|Raising funds|||||||
|Raising donations|and legacies|||33,224||33,224|
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|||S|TATEMEN|OFFINANCIAL|ACTIVITIES|-continued|-continued||
|---|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted||Total|
||||||funds|fuhds||funds|
||Other||||||||
||||||92,974|||92,974|
||Total .||||||||
||||||972,214|1,352,170||2,324,384|
||NET INCOME||||110,360|||110,360|
||RECONCILIATION|OFFUNDS|||||||
||Total funds brought forward||||99,079|||99,079|
||TOTAL FUNDS CARRIED FORWARD||||209,439|||209,439|
|13.|TANGIBLE FIXEDASSETS||||||||
|||Improvements|||Fixtures||||
||||to|Plant and|slid|Motor|||
||COST||property
6|machinery
8|fittings|vehicles||Totals|
||At I September 2022
Additions||31,796|20,688|81,381
6,796|84,508||218,373
6,796|
||At 31August 2023||31,796|20,688|88,177|84,508||225,169|
||DEPRECIATION||||||||
||At 1 September2022
Charge foryear||8,648
3,472|7,983
1,906|27,789
8,549|16,943
10,135||61,363
24,062|
||At 31August 2023||12,120|9,889|36,338|27,078||85,425|
||NET BOOKVALUE||||||||
||At 31August 2023||19,676|10,799|51,839|57,430|'|139,744|
||At 31August 2022||23,148|12,705|53,592|67,565||157,010|
|4.|DEBTORS:AMOUNTS FALLING||DUE WITHIN ONE YEAR||||||
|||||||31.8.23||31.8.22|
||Other debtors|||||||g|
|||||||17,581||74,542|
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||.
CREDITORS: AMOU||TS FALLING DUE|WITHIN ONE YEAR|||
|---|---|---|---|---|---|---|
||||||31.8.23|31.8.22|
||Bank loans and overdraits
Trade creditors||(see note 16)|||436|
||Social security and other||taxes||33,381|56,532|
||Other creditors
'||||16,364|10,710|
||Pensions||||18,198||
||Net wages||||414|372|
||Accrued expenses||||979|1,245|
||||||10,200|9,600|
||||||79,536|78,895|
|16.|LOANS||||||
||An analysis ofthe maturity||ofloans is given below:||||
||||||31.8.23|31.8.22|
||Amounts
falling due within
Bank loans||one year on demand:|||E|
|||||||436|
|17.|LEASING AGREEMENTS||||||
||Minimum
lease payments|under non-cancellable||operating leases fall due as follows:|||
||||||31.8.23|31.8.22|
||Within one year
Between one and five years||||li289
3i867|g
1,289
5,157|
||||||5,156|6,446|
|18.|MOVEMENT IN FUNDS||||||
||||||Net||
||||||movement|At|
|||||At 1.9.22|in funds|31.8.23|
||Unrestricted
funds||||||
||General fund|||209,439|(63,639)|145,800|
||TOTAL FUNDS|||209,439|(63,639)|145,800|
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|||||||Incoming|Resources|Movement|
|---|---|---|---|---|---|---|---|---|
|||||||resources|expended|in funds|
|Unrestricted
funds|||||||||
|General fund|||||||||
|||||||1,182,949|(1,246,588)|(63,639)|
|Restricted funds|||||||||
|Restricted Fund||||||1,137,361|(1,137,361)||
|TOTAL FUNDS||||||2,320,310|(2,383,949)|(63,639)|
|Comparatives|for movement|||in funds|||||
||||||||Net||
||||||||movement|At|
|||||||At 1.9.21|in funds|31.8.22|
|Unrestricted
funds||||||||8|
|General. fund||||||99,079|110,360|209,439|
|TOTAL FUNDS||||||99,079|110,360|209,439|
|Comparative
net|movement||in|funds, included|in|the above are as follows:|||
|||||||Incoming|Resources|Movement|
|||||||resources|expended|in funds|
|Unrestricted
funds||||||||8|
|General fund||||||1,082,574|(972,214)|110,360|
|Restricted funds|||||||||
|Restricted Fund||||||1,352,170|(1,352,170)||
|TOTAL FUNDS||||||2,434,744|(2,324,384)|110,360|
|A current year 12months||and|prior year 12months|||combined position is as follows:|||
||||||||Net||
||||||||movement|At|
|||||||At 1.9.21|in funds|31.8.23|
|Unrestricted
funds||||||||8|
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||Incoming|Resources|Movement|
|---|---|---|---|
|Unrestricted
funds|resources
6|expended|in funds
6|
|General fund||||
||2,265,523|(2,218,802)|46,721|
|Restricted funds||||
|Restricted Fund|2,489,531|(2,489,531)||
|TOTAL FUNDS|4,755,054|(4,708,333)|46,721|
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