2022-09-30-accounts - Elstree And Borehamwood Masorti Community

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required by the Co	mpanies A		ct 2006
						Notes	2022	2021
Income from:
							1
Donations and legacies							591	233
Charitable activities							22,059	42,882
Refunds from HMRC on	gift aided donations						12,055	8,608
Gross income in the year before exceptional				items			34,705	51,723
Gross income in the year including		exceptional			items		34,705	51,723
Expenditure
Charitable expenditure,	excluding depreciation			and amortisation			15,574	47,451
Total expenditure in the year							15,574	47,451
Net income before tax	in the financial year						19,131	4,272
Tax on surplus on ordinary activities
Net income after tax in the financial			year				19,131	4,272
Gift Aid donations made
Retained surplus for	the financial		year				19,131	4,272
Fund balances at 1 October 2021							23,771	19,499
Funds transferred to	South Herts		and Edgware Masorti
on merger							(42,902)
Fund balances at 30	September	2022						23,771
All activities derive from continuing			operations

		Notes	Notes	2022	2021
				R
Current assets
Debtors					8,800
Cash at bank and in	hand			5,119	24,558
Total current assets				5,119	33„358
Creditors: amounts	falling due within
one year				(5,119)	(9,586)
Net current assets					23,772
The total net assets	ofthe charity				23,772
The total net assets	ofthe charity are	funded	by the funds ofthe charity, as follows:-
Unrestricted Funds
Unrestricted Revenue	Funds				23,772

Cash Flow Statement for the	year ended	year ended	year ended	30September 2022	30September 2022	30September 2022
						2022	2021
Cash flows from operating activities
Net cash provided by operating activities as shown				below			~(17,234
Cash movements
Change in cash and cash equivalents	from activities			in the
year ended 30September 2022						(19,439)	17,008
Cash and cash equivalents at 1 October 2021						24,558	7,550
Cash at bank and in hand less overdrafts			at	30September		5,119	24,558
Reconciliation of net income to		net cash	flow from		operating	activities
Net income as shown in the Statement		of Financial		Activities			4,499
Adjustments for:-
Increase in debtors							13,492
Decrease in creditors, excluding loans							(757)
Net cash provided by operating		activities					17,234
Analysis ofcash and cash equivalents
						2022	2021
						R	R
Cash in hand at the year ended 30September 2021						5,119	24,558
Total cash and cash equivalents						5,119	24,558
'Analysis ofchange in net debt
					At start	Cash	At end
					ofyear	Flows and	ofyear
Cash					24,558	(19,439)	5,119

No	tes to th	e Accoun	ts for the year ended 30September 20	22
5	Debtors:	amounts	falling due within one year	2022	2021
	Gift Aid				8,500
	Insurance
	Other
	Members	in arrears			300
					8,800
6	Creditors: amounts		falling due within one year	2022	2021
	Other creditors			5,119	9,586
				5,119	9,586


Income and Expenditure	account summary	2022	2021
			'2
At 1 October 2021		23,771	19,499
Defecit after tax for the year		(23,771)	4,272
At 30September 2022			23,771

At 30September 2022	At 30September 2022	Unrestricted	Restricted	Total
		funds	funds	Funds
Current	Assets	5,119		5,119
Current	Liabilities	(5,119)		(5,119)
At 1 October 2021		Unrestricted	Restricted	Total
		funds	funds	Funds
		F.
Current	Assets
Current	I iabilities

10	Change in	total f	un	ds ov	er	the	year as shown in Note 9,analysed by	year as shown in Note 9,analysed by	indivittual fu	nds
							Funds brought		Movement in	Funds carried
							forward from		funds in 2021	forward to
								2021		2022
									Saa Note 11
									E
	Unrestricted	and designated				funds:-
	Unrestricted	Revenue		Funds				23,771	(23,771)
	Total unrestricted		and designated				funds	23,771	~23,771
	Total charity	funds						23,771	~23,771
11	Analysis of movements				In	funds over the year as shown		in Note 10
								Income	Expenditure	Movement
										in funds
								2022	2022	2022
								E	E	E
	Unrestricted	and designated				funds:-
	Unrestricted	Revenue		Funds				4,499	15,574	(11,075)
								4,499	15,574	~17,575

Donations, G'rants and	Legacies	Legacies	Legacies
				Cunent year	Current year	Prior Year
				Unrestricted	Total Funds	Total Fttnds
				Funds
				2022	2022	2021
				2
Donations and gifts from	individuals
Small donations individually	less than 21000			591	591	460
Refunds from HMRC on gift	aided		donations	12,055	12,055	8,608
Total donations and gifts individuals	from			12,646	12,646	9,068
				Current year	Current year	Prior Year
				Unrestricted	Total Funds	Total Funds
				Funds
				2022	2022	2021
Membership subscriptions		as donations		11,084	11,084	42,882
Total Donations, Grants Legacies		and		23,730	23,730	51,950
Support costs for charitable			activities
				Current year	Current year	Prior Year
				Unrestricted	Total Funds	Total Funds
Current Year				Funds
				2022	2022	2021
				2	2	f
Premises Expenses
Other Premises Costs				1,089	1,089	2,950
Administrative overheads
Con sumables				175	175	125
Sundry expenses				254	254
Events and kiddush				1,161	1,161	1,875
Advertising and marketing				432	432
Security				648	648	347
Insurance				619	619	1,799
Resources costs						196
Masorti Judaism, Rabbinic f4rial Society		services,		9,596	9,596	38,599
Accountancy and independent
examination				1,600	1,600	1,560
Support costs before reallocation				15,574	15,574	47,451
Total support costs - Current			Year	15,574	15,574	47,451

All the expenditure		in the prior year was unrestricted.
Total Charitable		expenditure
			Current year	Current year	Prior Year
			Unrestricted	Total Funds	Total Funds
Current Year			Funds
			2022	2022	2021
			2	2	2
Total support costs			15,574	15,574	47,451
Total charitable	expenditure		15,574	15,574	47,451
All the expenditure		in the prior year was unrestricted.
			Prior Year	Prior Year
			Unrestricted	Total Funds
Prior Year			Funds
			2021	2021
Total support costs			47,451	47,451
Total charitable	expenditure		47,451	47,451