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2021-03-31-accounts

BIRAH TRUST

FINANCIAL ACCOUNTS YEAR ENDED 31 MARCH 2021

CHARITY COMMISSION NO: 1154454

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BIRAH TRUST LEGAL & ADMINISTRATIVE DETAILS

Trustees: C S Goldfinger
R L Goldfinger
M Saberski
Governing Document: Trust Deed
Charity Registration No. 1154454
Bankers: National Westminster Bank Plc
Lloyds Bank Plc
Principal Address: 29 Darenth Road
London N166EP
Accountant: Rothfeld & Co
Medcar House
149A Stamford Hill
London N16 5LL

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BIRAH TRUST

I report on the accounts of the Trust for the year ended 31 March 2021 which are set out on pages 5 to 6.

Respective Responsibilities of Trustee and Examiner

As the charity’s trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43 (7)(b) of the Act, whether particular matters have come to my attention.

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you, as trustee, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

have not been met; or

(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Rothfeld& Co. Accountants Medcar House 149A Stamford Hill London N16 5LL

30 January 2022

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BIRAH TRUST CHARITY COMMISSION NO. 1154454 Trustees Report for Year Ended 31[ST] March 2021

The Trustees present the accounts for the year ended 31[st] March 2021 and Balance Sheet at that date.

Constitution etc.

Legal and Administrative details are shown on page 2

Activities

The Trust continued in its activities of raising funds for distribution to needy individuals and Charitable institutions in the UK, a registered charity engaged in rehabilitation and support.

Reserves

The Charity’s liquid reserves are considered adequate for its activities.

The trustees are responsible for preparing the Trustee’s report and financial statements according to Law. The trustees are responsible for keeping proper accounting records

The Trustees have authorised the above report

30 January 2022

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BIRAH TRUST Statement of Financial Activities for the year ended31[st] March 2021

Incoming Resources
Income
2
Resources Expended
Charitable Activities
3,4
Total Resources Expended
Net Incoming (Outgoing) Resources
2021
£
54,396
54,396
72,167
72,167
-17,771
2020
£
64,262
64,262
103,941
103,941
-39,679

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BIRAH TRUST Balance Sheet As at 31[st] March 2021

2021
Fixed Asset
£
Investment
5
85,425
Current Asset
Debtors
6
436,375
Cash at Bank
3,040
Creditors
7
(171,351)
(Amounts falling due within one year)
Net Current Assets
268,064
Net Assets
353,489

Charity Funds
Balance at 1stApril 2020
371,260
Incoming (Outgoing) Resources for year
(17,771)
Total funds as at 31stMarch 2021
353,489
2020
£
85,425
366,375
4,911
(85,451)
285,835
371,260

410,939
(39,679)
371,260

……………………………………Trustee

30 January 2022

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BIRAH TRUST Notes to the financial statements For the year ended 31 March 2021

1. Accounting Policies

1.1. Accounting convention

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’.

1.2. Income

Income is received by way of donations and is included in full in the Statement of Financial Activities when received.

1.3. Expenditure

Liabilities are recognised in the year in which they are incurred,

2. Voluntary Income
HMRC Charities
Donation Received
3. Charitable Activities
Grants
Grants to institutions
Total
4. Governance Costs
Bank Charges
Independent Examiner fee
2021
£
15,396
39,000

54,396
2021
£
71,967
71,967
2021
£
0
200
200
2020
£
14,662
49,600
64,262
2020
£
103,741
103,741
2020
£
0
200
200

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BIRAH TRUST Notes to the financial statements continued

5. Investment
Shares in investment company
6. Debtors
Loan to investment company
7. Creditors
Loan from Trustee
Accruals
2021
£
85,425
2021
£
436,375
2021
£
169,300
2,051

171,351
2020
£
85,425
2020
£
366,375
2020
£
83,600
1,851
85,451

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