## **BIRAH TRUST** # **FINANCIAL ACCOUNTS YEAR ENDED 31 MARCH 2022** **CHARITY COMMISSION NO: 1154454** **1 |** P a g e ## **BIRAH TRUST LEGAL & ADMINISTRATIVE DETAILS** |Trustees:|M Y Goldfinger| |---|---| ||R L Goldfinger| ||R Dym| ||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| **2 |** P a g e **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BIRAH TRUST** I report on the accounts of the Trust for the year ended 31 March 2022 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: - _(a)_ which gives me reasonable cause to believe that, in any material respect, the requirements - to keep accounting records in accordance with section 41 of the Act; - and - to prepare accounts with accord with the accounting records and to comply with the accounting requirements of the Act 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 2023 **3 |** P a g e **BIRAH TRUST CHARITY COMMISSION NO. 1154454 Trustees Report for Year Ended 31[ST] March 2022** The Trustees present the accounts for the year ended 31[st] March 2022 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 - ….…………………………..……TRUSTEE 30 January 2023 **4 |** P a g e ## **BIRAH TRUST Statement of Financial Activities for the year ended31[st] March 2022** |**Incoming Resources**
Income
2
**Resources Expended**
Charitable Activities
3,4
Total Resources Expended
Net Incoming (Outgoing) Resources|**2022**
**£**
36,675
36,675
39,110
39,110
-2,435
-|**2021**
**£**
54,396
54,396
72,167
72,167
-17,771| |---|---|---| **5 |** P a g e ## **BIRAH TRUST Balance Sheet As at 31[st] March 2022** |||**2022**|**2021**| |---|---|---|---| |**Fixed Asset**||**£**|**£**| |Investment|5|85,425|85,425| |**Current Asset**|||| |Debtors|6|436,375|436,375| |Cash at Bank||4,555|3,040| |**Creditors**|7|(175,301)|(171,351)| |(Amounts falling due within one year)|||| |Net Current Assets||265,629|268,064| |Net Assets||351,054|353,489
| |**Charity Funds**|||| |Balance at 1stApril 2021||353,489|371,260| |Incoming (Outgoing) Resources for year||(2,435)|(17,771)| |Total funds as at 31stMarch 2022||351,054|353,489| ……………………………………Trustee 30 January 2023 **6 |** P a g e **BIRAH TRUST Notes to the financial statements For the year ended 31 March 2022** ## **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|**2022**
**£**
22,175
14,500
|




71,967|**2021**
**£**
15,396
39,000
54,396
**2021**
**£**

**2021**
**£**
0
200
200| |---|---|---|---| ||36,675
**2022**
**£**
38,710
||| ||
38,710
**2022**
**£**
0
400
400|
71,967
|| **7 |** P a g e ## **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|**2022**
**£**
85,425
**2022**
**£**
436,375
**2022**
**£**
173,250
2,051

175,301|**2021**
**£**
85,425
**2021**
**£**
436,375
**2021**
**£**
169,300
2,051
171,351| |---|---|---| **8 |** P a g e