CLIENT
TRIAL BALANCE AS AT
THE PERSIAN HEBREW COMMUNITY
31 March 2022
| Barclays Bank Santander Bank, current a/c Santander Bank, reserve a/c 283 Stockport Road Loan to Persian Sephardi Synangogue Sundry creditors Opening funds Prepayments Accruals VAT DW Beckman, solicitors Rent review fee Rent received Interest received Bank charges Insurance Professional fees Sundry payments Grants - Mashadi, Israel Grants - Persuan Sephardi Synagogue Grants - other Unidentifed transactions |
Nominal Debit Credit Code 31.3.21 £ £ 926.88 (1) 157,992.67 (1) 211,244.24 (2) 1,182,924.74 (2) (4) 29,200.00 (2) (2) (1,575,055.25) (7) (7,233.28) (1) (2) (5) (8) (3) (6) (1) (5) (1) (2) (3) (1) (1) (2) (1) (3) (1) 1,582,288.53 (1,582,288.53) |
Nominal Debit Credit Code 31.3.21 £ £ 926.88 (1) 157,992.67 (1) 211,244.24 (2) 1,182,924.74 (2) (4) 29,200.00 (2) (2) (1,575,055.25) (7) (7,233.28) (1) (2) (5) (8) (3) (6) (1) (5) (1) (2) (3) (1) (1) (2) (1) (3) (1) 1,582,288.53 (1,582,288.53) |
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|---|---|---|---|
| Code |
THE PERSIAN HEBREW COMMUNITY
Journal entries as at 31 March 2022
| Nominal | Debit | Credit | |
|---|---|---|---|
| code | £ | £ | |
| (1) | VAT | 16,258.03 | 17,258.63 |
| Rent received | 86,293.11 | ||
| Insurance | 1,715.63 | ||
| Bank charges | 50.00 | ||
| Grants - Mashadi, Israel | 30,000.00 | ||
| Grahts - Persian Sephardi Synagogue | 12,000.00 | ||
| Insurance | |||
| Professional fees | 3,500.00 | ||
| Santander Bank, current a/c | 40,028.08 | ||
| Santander current a/c transactions for year | |||
| (2) | Interest received | 22.66 | |
| Loan - Persian Sdephardi Synagogue | 29,200.00 | ||
| Santander Bank, reserve a/c | 29,222.66 | ||
| Santander reserve a/c transactions for year |
THE PERSIAN HEBREW COMMUNITY
Charity No. 1138468
Statement of Receipts and Payments
for the Year ended 31 March 2022
| 2021 £ £ £ Revenue receipts 72,333 Rental income received 4,482 Insurance of property reimmbursed 506 77,321 Interest received - Capital receipts Other receipts - Loan to Persian Sephardi Synagogue repaid Excess of VAT charged on income over VAT sufered - - on payments - due to HM Revenue & Custome 77,321 Total Receipts Revenue payments Administrative expenditure 1,588 Insurance of property 75 Bank charges - 1,663 Fess re rent review Charitable loans. grants and donations Grants and donations United Mashadi Community of Israel 50,000 (formerly The Mashadi Central Board of Israel) - 50,000 Persian Sephardi Synagogue 51,663 - Capital payments 51,663 Total Payments 25,658 Excess of Receipts over Payments 344,506 Bank balances as at 31 March 2021 370,164 Bank balances as at 31 March 2022 |
2021 £ £ £ Revenue receipts 72,333 Rental income received 4,482 Insurance of property reimmbursed 506 77,321 Interest received - Capital receipts Other receipts - Loan to Persian Sephardi Synagogue repaid Excess of VAT charged on income over VAT sufered - - on payments - due to HM Revenue & Custome 77,321 Total Receipts Revenue payments Administrative expenditure 1,588 Insurance of property 75 Bank charges - 1,663 Fess re rent review Charitable loans. grants and donations Grants and donations United Mashadi Community of Israel 50,000 (formerly The Mashadi Central Board of Israel) - 50,000 Persian Sephardi Synagogue 51,663 - Capital payments 51,663 Total Payments 25,658 Excess of Receipts over Payments 344,506 Bank balances as at 31 March 2021 370,164 Bank balances as at 31 March 2022 |
Unrestricted Funds £ £ 86,293 - 23 86,316 - - 29,200 1,001 30,201 116,517 1,716 50 3,500 5,266 30,000 12,000 42,000 47,266 - 47,266 69,251 370,164 439,415 |
Unrestricted Funds £ £ 86,293 - 23 86,316 - - 29,200 1,001 30,201 116,517 1,716 50 3,500 5,266 30,000 12,000 42,000 47,266 - 47,266 69,251 370,164 439,415 |
|---|---|---|---|
| 47,266 - |
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| 47,266 | |||
| 69,251 370,164 |
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| 439,415 |
- 5 -
THE PERSIAN HEBREW COMMUNITY
Charity No. 1138468
Statement of Assets and Liabilities
as at 31 March 2022
| 2021 £ £ Assets Freehold investment property 1,182,925 At cost 29,200 Long term interest-free loan, Persian Sephardi Synagogue 370,164 Bank balances 1,582,289 Liabilities (7,233) VAT 1,575,056 Net assets Sources of net assets Unrestricted funds 1,549,398 As at 31 March 2021 Year ended 31 March 2022 77,321 Revenue receipts (51,663) 25,658 Revenue payments 1,575,056 Unrestricted funds as at 31 March 2022 |
Unrestricted Funds £ £ 1,182,925 - 439,415 1,622,340 (8,234) 1,614,106 1,575,056 86,316 (47,266) 39,050 1,614,106 |
Unrestricted Funds £ £ 1,182,925 - 439,415 1,622,340 (8,234) 1,614,106 1,575,056 86,316 (47,266) 39,050 1,614,106 |
|---|---|---|
| 1,614,106 |
- 6 -
THE PERSIAN HEBREW COMMUNITY
Notes re Accounts
for Year ended 31 March 2022
| Grants and donations 16.8.21 Mashadi Central Board of Iisrael 4.11.21 United Mashadi Community of Israel 13.4.21 Persian Sephardi Synagogue Other grants and donations Bank balances 31.3.21 Barclays, current a/c 926.88 Santander Current a/c 157,992.67 Reserve a/c 211,244.24 370,163.79 * Bank reconciliation Per bank statement Unpresented cheque, Kerry (London Ltd), (paid 29.4.22) Per Trustees'Annual Report Bank balances VAT creditor VAT creditor VAT on quarter's rent received 24.12.21 VAT on quarter's rent received 23.3.22 Charitable loan-Persian Sephardi Synagogue As at 31.3.21 Repaid: 13.4.22 (23,700) 29.4.22 (6,000) |
Grants and donations 16.8.21 Mashadi Central Board of Iisrael 4.11.21 United Mashadi Community of Israel 13.4.21 Persian Sephardi Synagogue Other grants and donations Bank balances 31.3.21 Barclays, current a/c 926.88 Santander Current a/c 157,992.67 Reserve a/c 211,244.24 370,163.79 * Bank reconciliation Per bank statement Unpresented cheque, Kerry (London Ltd), (paid 29.4.22) Per Trustees'Annual Report Bank balances VAT creditor VAT creditor VAT on quarter's rent received 24.12.21 VAT on quarter's rent received 23.3.22 Charitable loan-Persian Sephardi Synagogue As at 31.3.21 Repaid: 13.4.22 (23,700) 29.4.22 (6,000) |
31.3.21 | |
|---|---|---|---|
As at 31.3.21 Repaid: 13.4.22 29.4.22 |
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