2021-09-30-accounts

Report and	accounts for the year ended 30September	accounts for the year ended 30September	2021
Contents
				Page
Trustees' Annual Report					1-5
Independent	Accountant's	Report			6-7
Income and	Expenditure	account
Balance sheet					9
Cash flow statement					1b
Notes to the	accounts

required by the Companies A	ct 2006
				Notes	2021	2020
income from:
Donations and legacies					233	1,770
Charitable activities					42,882	36,198
Refunds from HMRC on gift aided donations					8,608	22,292
Gross income in the year before exceptional		items			51,723	60,260
Gross income in the year including exceptional			items		51,723	60,260
Expenditure
Charitable expenditure, excluding depreciation		and amortisation			47,451	55,501
Total expenditure in the year					47,451	55,501
Net income before tax in the financial year					4,272	4,759
Tax on surplus on ordinary activities
Net income after tax in the financial	year				4,272	4,759
Gift Aid donations made
Retained surplus for the financial	year				4,272	4,759
Fund balances at 1 October 2020					19,499	14,740
Fund balances at 30September 2021					23,771	49,499
All activities derive from continuing	operations

		Notes	Notes	2021	2020
Current assets
Debtors				8,800	22,292
Cash at bank and in	hand			24,558	7,550
Total current assets				33,358	29,842
Creditors: amounts	falling due within
one year				(9,586)	(10,343)
Net current assets				23,772	19,499
The total net assets	ofthe charity			23,772	19,499
The total net assets	ofthe charity are	funded	by the funds of the charity, as follows:-
Unrestricted Funds
Unrestricted Revenue	Funds			23,772	19,499

					2021	2020
Cash flows from operating	activities
Net cash provided by operating	activities as shown		below		17,234	~4,636)
Cash movements
Change in cash and cash equivalents		from activities	in the
year ended 30September 2021					17,008	(6,606)
Cash and cash equivalents at	1 October 2020				7,550	14,156
Cash at bank and in hand	less overdrafts at		30September		24,558	7,550
Reconciliation of net income to		net cash flow from		operating	activities
Net income as shown in the Statement		of Financial	Activities		4,499	6,529
Adjustments for:-
Increase in debtors					13,492	(21,336)
Decrease in creditors, excluding	loans				(757)	9,971
Net cash provided by operating		activities			17,234	(4,836)
Analysis ofcash and cash	equivalents
					2021	2020
Cash in hand at the year ended	30 September 2021				24,558	7,550
Total cash and cash equivalents					24,558	7,550
Analysis ofchange in net debt
				At start	Cash	At end
				ofyear	Flows and	ofyear
Cash				7,550	17,008	24,558

2	Income from Charitable	Income from Charitable	Activities	2021	2020
	Membership	subscriptions		41,911	36,038
	Building fund			632
	Miscellaneous			340	160
				42,883	36,198
3	Net Incoming Resources			2021	2020
	Net resources are stated after charging:				2
	Accountants'	remuneration		1,560	1,500
				1,560	1,500

Elstree and Borehamwood Masorti Community	Elstree and Borehamwood Masorti Community	Elstree and Borehamwood Masorti Community
Notes to the Accounts for the year ended 30September			2021
6 Debtors:	amounts	falling due within one year		2021	2020
				6
Gift Aid				8,500	22,292
Members	in arrears			300
				8,800	22,292
6 Creditors: amounts		falling due within one year		2021	2020
				6	6
Other creditors				9,586	10,343
				9,586	10,343

Income and Expenditure	account summary	2021	2020
		6
At 1 October 2020		19,499	14,740
Surplus after tax forthe year		4,272	4,759
At 30September 2021		23,771	19,499

								Funds	brought	Movement in	Funds carried
								forward from		funds in 2021	forward to
								2020			2022
										Ses Nots 11
										E
	Unrestricted		and designated				funds:-
	Unrestricted	Revenue			Funds				19,499	4,272	23,771
	Total unrestricted			and designated				funds	19,499	4,272	23,771
	Total charity		funds						19,499	4,272	23,771
11	Analysis of		movements			in	funds over the year as shown		in Note 10

				Income	Expenditure	Movement
						in funds
				2021	2021	2021
				E	E	E
Unrestricted	and designated		funds:-
Unrestricted	Revenue	Funds		51,950	47,451	4,499
				51,950	47,451	4,499

Donations, G	ra	nts and	Leg	acies
					Current year	Current year	Prior Year
					Unrestricted	Total Funds	Total Funds
					Funds
					2021	2021	2020
						2
Donations and gifts from individuals
Small donations	individually less than 81000				460	460	1,770
Refunds from HMRC on gift aided donations					8,608	8,608	22,292
Total donations individuals	and gifts from				9,068	9,068	24,062
					Current year	Current year	Prior Year
					Unrestricted	Total Funds	Total Funds
					Funds
					2021	2021	2020
Membership subscriptions			as donations		42,882	42,882	36,198
Total Donations, Legacies		Grants	and		51,950	51,950	60,260
Support costs	for charitable			activities
					Current year	Cunsnt year	Prior Year
					Unrestricted	Total Funds	Total Funds
Current Year					Funds
					2021	2021	2020
						2	s
Premises Expenses
Other Premises		Costs			2,950	2,950	4,057
Administrative		overheads
Consumables					125	125
Sundry expenses
Events and kiddush					1,875	1,875
Advertising and	marketing						180
Security					347	347	523
Insurance					1,799	1,799	1,371
Resources costs					196	196	1,958
Masorti Judaism, Burial Society'		Rabbinic	services,		38,599	38,599	45,912
Accountancy and independent
examination					1,560	1,560	1,500
Support costs	before reallocation				47,451	47,451	55,501

Total Charitable	Total Charitable	expenditure
			Current year	Current year	Prior Year
			Unrestricted	Total Funds	Total Funds
Current Year			Funds
			2021	2021	2020
			2	2	2
Total support costs			47,451	47,451	55,501
Total charitable	expenditure		47,451	47,451	55,501
All the expenditure		in the prior year was unrestricted.
			Prior Year	Prior Year
			Unrestricted	Total Funds
Prior Year			Funds
			2020	2020
Total support costs			55,501	55,501
Total charitable	expenditure		55,501	55,501