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|Report and|accounts for the year ended 30September|accounts for the year ended 30September|2021|||
|---|---|---|---|---|---|
|Contents||||||
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|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|||||
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|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||||||
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|||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|
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||||||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|
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|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|
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|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|
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|---|---|---|---|
|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|
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|||||||||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|
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|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|
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|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||