## |Reference and administrative
information|Reference and administrative
information|| |---|---|---| |Report ofthe Trustees||2-4| |Report ofthe Independent|Examiner|| |Statement of Financial Activities||| |Balance Sheet||| |Cashflow statement||| |Notes forming
part ofthe|Financial Statements|9-14| ||||Reference and administrathre|Reference and administrathre|Reference and administrathre|Reference and administrathre|information| |---|---|---|---|---|---|---|---| |||President:||Revd. Canon J FSalter|||| |Trustees and Council||Members:||P Keeys (Chairman)|||| |||||M EAldridge|||| |||||S D King|||| |||||Ms. A Laing|||| |||||PW Mayo|||| |||||KJ Ryan|||| |||||Mrs FT Saunderson|||| |||||Revd. P CWeaver|||| |Jerusalem||Director.||S Holland
(appointed||January 2023)|| |||||S Bridge (resigned|December 2022)||| |Charity|||Number.|1144197|||| |Company|||Number:|7591911|||| |Charity Office:||||PO Box 19462|||| |||||Jerusalem|||| |||||Israel 91193|||| |Registered|||Officer|AJ Bennewith
&Co|||| |||||3Wey Court, Mary|Road||| |||||Guildford|||| |||||Surrey, GU1 4QU|||| |UK Correspondence||Address:||AJ Bennewith
8 Co|||| |||||3Wey Court, Mary|Road||| |||||Guildford|||| |||||Surrey, GU1 4QU|||| |||Bankers:||Bardays Bank Pic|||| |||||4-5 Southgate Street|||| |||||Bath|||| |||||BA1 1AQ|||| |Independent||Examiner:||AJ Bennewith
FCA,||FCPA, FFA, FFTA, FIPA, DChA, FRSA|| |||||3Wey Court, Mary|Road||| |||||Guildford|||| |||||Surrey GU1 4QU|||| |Investment|managers:|||Bordier 8 Cie (UK)|PLC||| |||||22 Igng Street|||| |||||StJames's|||| |||||London|||| |||||SW1Y6QY|||| ## ## ## ## ## ## ## ## ## ## ## ## ||||Unrestricted|Restricted|Tota
I|Total| |---|---|---|---|---|---|---| ||||Funds|Funds|2022|2021| |||Notes|6||F|| |INCOMING
RESOURCES||||||| |Incoming
resources from charitable||actlvldes||||| |Voluntary
income - Donations|and gifts|2|252,766||252,766|516,303| |incoming
resources from generated||funds||||| |Investment
income||3|5,155||5,155|3,881| |Other Incoming
resources|||190,066||190,066|281,061| |Furlough
grant||||||32,917| |Total incoming
resources|||447,987||447,987|834,162| |RESOURCES EXPENDED||||||| |Charitable
activities||||||| |Charitable
acfivity|||992,200||992,200|323,263| |Governance
costs|||18,340||18,340|28,330| |Total resources expended|||1,010,540||1,010,540|351,593| |Net resources
incoming/(expended)|||(562,553)||(562,553)|482,569| |Net gains/(losses)
on investments||||||| |Realised|||61,804||61,804|71,536| |Unrealised|||(87,772)||(87,772)|14,920| |Net movement
in funds|||(588,521)||(588,521)|569,025| |Fund balances brought forward atstart ofyear|||3,612,307||3,612,307|3,043,282| |Fund balances cerned
forward at end ofyear|||F 3,023,786||F 3,023,786|63,612,307| ## |||~s""|~s""|||| |---|---|---|---|---|---|---| |||as at 31|December 2022|||| |||~No es|2022|||2021| ||||f|f|8|F| |Fixed assets||||||| |Tangible assets||||1,191,573||1,385,003| |Investments||||545,270||688,815| |||||1,736,843||2,073,818| |Current assets||||||| |Debtors: amounts|falling due within one year|10|202,850||641,099|| |Cash deposits at brokers|||254,863||225,981|| |Cash at bank and|in hand||85,948||256,|174| ||||543,661||1,123,254|| |Creditors||||||| |Amounts
falling due within one year||12|30,744||42,797|| |Net current assets||||512,917||1,080,457| |Long term assets||||||| |Debtors: amounts|falling due after one year|||774,026||458,032| |Long term creditors||||||| |Amounts
falling due afier more than one year||||||| |Net Assets|||F|3,023,786||,30| |Unrestricted
funds||13||||| |General
fund|||2,623,261|||3,124,010| |Revaluation
resenie||||400,525||488,297| |Total funds||||||| ## ||||The Garden|The Garden|Tomb|(Jerusalem)|Association|Association| |---|---|---|---|---|---|---|---|---| |||~Cghfl&twWj~men||||||| ||forthe Year Ended 31 Deca|||be||||| |||||Notes||2022||2021| |Cashflows
from operating|activtdes|||||||| |Net expenditure
forthe|year (from Statement||ofFinancial Activities)|||(588,521)||569,025| |Adjusted for.||||||||| |Depreciation||||||132,924||77,887| |Gains on investments||||||25,968||(86,456)| |Dividends
and bank interest||||||(5,155)||(3,881)| |Decrease/(Increase)
in|Stocks|||||||| |Decrease/(Increase)
in|Debtors|||||122,255||(719,028)| |(Decrease)/Increase
in|Creditors|||||(12,053)||18,514| |Gain/loss
on disposal||||||60,507||| |Net cashflows
from operating
activities||||||(264,075)||(143,939)| |Cashflows
from investing|activities|||||||| |Dividends
and bank interest||||||5,155||3,881| |Purchase oftangible assets||||||||| |Cash transferred
to/(from)
investments||||||||| |Net proceeds from sale|ofinvestments|||||440,414||512,694| |Acquisition
ofinvestments||||||(322,838)||(293,208)| |Net cash used
In Investing|actvtties|||||122,731||223,367| |Net cash (utilised)/generated|in the year|from|all activWes||5|(141,344)|5|79,428| |Cash and cash equivalents|brought forward atthe beginning|||ofthe year||||| |Cash at brokers||||||225,981||226,515| |Cash at bank and in hand||||||256,174||176,212| |||||||552„155||5| |Cash and cash equivalents|carried forward at||the end ofthe|year||||| |Cash at brokers||||||||225,981| |Cash at bank and
in hand||||||||256,174| |Net (decrease)/increase
in|cash and cash equivalents
over the year||||5|340,811
i,ill&|5|482,155| ## ## ## ## ## ## ## ## ## ## ||||||||||||Total||Total| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||UK||Israel|||2022||2021| |||||||6|||||||F| |2.|Incoming|resources from charitable|||activities||||||||| ||Donations||and|gifts|||||||||| ||Other donations|||and gifts||252,766|||||252,766||516,303| ||||||~52,700||E||—|E|252, 66||516,303| |3.|Investment||income||||||||||| ||Bank interest||||||||||||24| ||Dividends|and fixed interest||||5,133|||||5,133||3,857| ||||||6|5,155|F|||E|5155|E|3| |4.|Other incoming|||resources|||||||||| ||Management||fees from Amutah||||||||190,066||281,061| ||||||E.|50,066|E||—|E|90.066|6|| |||||||||||Total||Total| |---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||UK||Israel|||2022||2021| ||||||8||8|||8||| |5.|Direct charitable|expenditure||||||||||| ||Accountancy
and|payroll|preparation||10,949|||||10,949||264| ||Allowances
for community|||guides|||60,238|||60,238||42,432| ||Bank charges||||3,163|||||3,163||3,521| ||Depreciation|||||||||||| ||Building 8renovations||||||117,721|||117,721||58,860| ||Garden
equipment||||||9,516|||9,516||11,894| ||Oflice equipment||||||5,387|||5,387||6,734| ||Computers
and|electronic||equipment||||||||| ||Motor vehides|||||||299||299||399| ||Exchange rate (gains)/losses||||(65,735)|||||(65,735)||(6,196)| ||Insurance||||2,658|||||2,658||1,622| ||Investment
broker fees||||6,767|||||6,767||9,184| ||ITcosts||||31,597|||||31,597||29,112| ||Legal and professional
fees||||||14,687|||14,687||| ||Property
rental||||||44,425|||44,425||29,076| ||Repairs and maintenance|||||||||||| ||Salary and pension costs||||145,957|||||145,957||126,043| ||Exgratia
/ severance
pay||||7,500||23,367|||30,867||| ||Events||||||1,862|||1,862||| ||Shop purchases|(cost of|sales)|||||||||2,295| ||Book royalties||||2,109|||||2,109||| ||Sundry expenses|and staff||gifts||||103||103||2,176| ||Travel - community
guides,|||staff|26,981|||||26,981||5,847| ||Covid loan write|off|||||482,|142||482,142||| ||Loss on disposal|ofassets|||||60,507|||60,507||| ||||||6171,946|f|820|254|6|992,200|8|323,263| ||tagvuen .Ik9~|||||||||||| ||Audit|||||||||||14,400| ||Independent
Examination||||4,800|||||4,800||975| ||Council and staff|travel expenses|||1,807|||||1,807||587| ||Legal fees||||2,733|||||2,733||168| ||Honoraria||||9,000|||||9,000||12,000| ||Donations|||||||||||200| ||||||18,340||||f|834|E|„330| ||Total resources|expended|||8190,286|f|820,254||E|1,010,540|8|351,593| |||||| |---|---|---|---|---| |Staffcosts|||2022|2021| |The avemge weekly|number ofemployees|during the year was:|3|3| |The costs ofemploying
those stafi vmie:||||f| |Salmies and wages|—UK||95,100|96,075| |Social security costs|—UK||2,372|5,603| |Pension scheme - UK||||| |Tangible|fix|ed assets||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||Freehold||Building||Garden|Apartment|&|Computer|&||Motor|Total| ||||buildings||&renovations||equipment|Oflice||rriectmnl|c||vehidas|| |||||||||furniture||equipment||||| ||||||6|||6||5||||| |1 January|2022||973,818||588,603||209,286|272401||154,467|||28,022|2,226,597| |Addrhons||||||||||||||| |Dksprxaris||||||||||||||| |31 December 2022|||973,818||588,603|||||||||~1562,421| |Depreciation||||||||||||||| |1January|2022||||253,127||161,708|245,465||154,467|||26,827|841,594| |Charge for year|||||117,721||9,516|5,387|||||299|132,923| |Biimination|cn disposal|||||||||||||| |31 December 2022|||||370|848||||||||370848| |Net book|values|||||||||||||| |||||||||||||||gt 191,573| |The value|of|the freehold|buildings|is represented||by.|||||||2022|2021| ||||||||||||||5|| |Revaluation||in 1994|||||||||||530,045|530,045| |Subsequent||cost|||||||||||443,773|443,773| |||||||||||||5|973,818|~973, 18| |9.|Investments||||||2022f||2021f| |---|---|---|---|---|---|---|---|---|---| ||Market value at start ofyear||||||688,815||821,845| ||Acquisitions
at cost||||||322,838||293,208| ||Net sale proceeds from disposals||||||(440,414)||(512,694)| ||Net realised gains on disposals||||||61,804||71,536| ||Net unrealised
gains/(losses)
on revaluation||||||(125,262)||22,745| ||Movement
in exchange rates||||||37,490||(7,825)| ||Market value at end ofyear|||||6|545220|5|686,8 5| ||Historical cost at end ofyear|||||f|507,585|f|549,968| ||All investments
are listed on a recognised|stock|exchange|and|are||represented|by:|| ||Fixed interest securities||||||77,698||123,429| ||UK equity shares||||||238||541| ||Non-UK equity shares||||||326,005||498,232| ||Alternative
funds||||||141,330||66,613| ||||||||545,270|f|688,815| |10.|Debtors: amounts
falling due within one year||||||||| ||Prepayments
and accrued income:||||||||| ||UK||||||8,892||8,744| ||Loan to employee||||||3,400||4,000| ||Israel Shop purchases||||||1,582||| ||Loan to Amutah
on formation||||||72,765||86,853| ||Covid loan to Amutah*||||||||482,142| ||Management
fees - Amutah||||||75,099||59,360| ||2022 Loan to Amutah||||||41,112||| |||||||6|202,8 0|5|641,099| |' The board after discussion
with the Israeli Amutah|||and Management|||agreed to vmte offthe Covid|||| |Loan|||||||||| |11.|Long tenn debtors
(2 - 5years)||||||||| ||Loan to Amutah
on formation||||||306,311||278,763| ||Management
fees - Amutah||||||302,250||179,269| ||2022 Loan to Amutah||||||165,465||| |||||||f.|774,026|f.|458,032| |12.|Creditors: amounts
falling due within one year||||||||| ||Accrued expenses:||||||||| ||UK||||||30,744||42,797| |||||||f|30,744|f|42,797| |13.|Movement|in|funds|||||||| |---|---|---|---|---|---|---|---|---|---|---| ||The movement||on funds|for 2022|is as follows:|||||| |||||||Balance as||Net||Balance as at| |||||||at 1 January||movement|in|31 December| ||||||||2022|funds||2022| ||All funds are Unrestricted.||||||f|F.||F| |||General funds|||||3,124,010|(500,749)||f2,623,261| |||Revaluation||reserve|||488,297|(87,772)||400,525| |||||||63,612,307||||3,023,786| ||Net movement||in funds,|induded|above, is as|follows:||||| ||||||||Incoming|Resources||Movement
in| ||||||||resources|expended||funds| ||||||||5|||f| ||Unrestricted||funds:|||||||| |||General funds|||||509,791|1,010,540||(500,749)| |||Revaluation||reserve|||(87,772)|||(87,772)| ||Total funds||||||422,019|8 1,010,540||588,521| |14.|Comparative||movement|in funds||||||| ||The movement||on funds|for 2021|is as follows:|||||| |||||||Balance as||Net||Balance as at| |||||||at 1 January||movement|in|31 December| ||All funds are Unrestricted.||||||2021
f|fundsf||2021f| |||General funds|||||2,569,905|554,105||F3,124,010| |||Revaluation||reserve|||473,377|14,920||488,297| |||||||F 3,043,282||569,025||3,612,307| ||Net movement||in funds,|induded|above, is as follows:|||||| ||||||||Incoming|Resources||Movement
in| ||||||||les our'ces|expended||funds| |||||||||6||6| ||Unrestricted|funds:||||||||| |||General funds|||||905,698|351,593||554,105| |||Revaluation||reserve|||14,920|||14,920| ||Total funds|||||6|929,616|351,593||569,025|