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2023-01-31-accounts

Pages
Trustees' annual report (incorporating the director's report) 1to3
Independent
auditor's
report to the members 4to 8
Statement offinancial activities (including income and expenditure
account)
Statement offinancial position 10
Statement ofcash flows
Notes to the financial statements 12to 19

Reference and administrative
d
and administrative
d
etails etails etails
Registered charity name Side by Side School Ltd
Charity registration number 1159524
Company registration number 08865604
Principal ot5ce and registered Avigdor Mews
oflice Lordship Road
London
N16 OQJ
The trustees Mr I Moskovitz
Mr J Schreiber
Mr J Sorotzkin
Mr N Schreiber
Mr SD Cohen
Company secretary Mr J Sorotzkin
Auditor Cohen Arnold
Chartered
accountants
dc statutory auditor
New Burlington House
1075Finchley Road
LONDON
NW11 OPU

Year ended 31January 202 3
2023 2022
Unrestricted Restricted
funds funds Total funds Total funds
Note
Income and endowments
Donations
and legacies
5 1,094,815 1,417,709 2,512,524 2,031,895
Charitable
activities
6 25,000 25,000
Investment
income
7 349 349 44
Total income 1,120,164 1,417,709 2,537,873 2,031,939
Expenditure
Expenditure
on raising funds:
Costs ofraising donations
snd
legacies
Expenditure
on charitable
activities
8
9,10
75,722
641,638
75,722
641,638
29,153
96,033
Total expenditure 717,360 717,360 125,186
Net income 402,804 1,417,709 1,820,513 1,906,753
Transfers between funds 1,700,659 (1,700,659)
Net movement
in funds
2,103,463 (282,950) 1,820,513 1,906,753
Reconciliation offuads
Total funds brought
forward
3,984,031 282,950 4,266,981 2,360,228
Total funds carried forward 6,087,494 6,087,494 4,266,981

Statement ofFinan
31January 2023
cial Position
2023 2022
Note f
Fixed assets
Tangible fixed assets 15 11,507,135 7,690,614
Current assets
Debtors 16 102,763 78,615
Cash at bank and in hand 277,613 182,276
380,376 260,891
Creditors: amounts falling due within oue year 17 655,247 712,006
Net current liabilities 274,871 451,115
Total assets less current liabilities 11,232,264 7,239,499
Creditors: amounts falling due after more than one year 18 5,144,770 2,972,518
Net assets 6,087,494 4,266,981
Funds ofthe charity
Restricted funds
282,950
Unrestricted
funds
6,087,494 3,984,031
Total charity funds 19 6,087,494 4,266,981

2023 2022
Cash flows from operating activities
Net income 1,820,513 1,906,753
Adj ustments for:
Depreciation oftangible fixed assets 243,662
Other interest receivable
sud
similar income (349) (44)
Interest payable aud similar charges 333,255 10,853
Accrued (income)/expenses (38,201) 138,840
Changes in:
Trade aud other debtors 76,549 (5,082)
Trade sud other creditors (142,164) (83,139)
Cash generated
from operations
2,293,265 1,968,181
Interest paid
Interest received
(333,255)
349
(10,853)
44
Net cash from operating
activities
1,960,359 1,957,372
Cash flows from investing activities
Purchase oftangible assets (4,060,183) (3,557,292)
Net cash used in investing
activities
(4,060,183) (3,557,292)
Cash flows from financing activities
Proceeds from borrowiugs 2,195,161 1,707,792
Net cash from financing
activities
2,195,161 1,707,792
Net increase in cash and cash equivalents 95,337 107,872
Cash and cash equivalents at beginning ofyear 182,276 74,404
Cash and cash equivalents at end ofyear 277,613 182,276

y
company


trustee in the event ofwinding
up is
Donations
and legacies
y g

limited tof10.
.
Unrestricted Restricted Total Funds
Funds Funds 2023
Donations
Donations 709,961 417,709 1,127,670
Legacies
Legacies 188,697 188,697
Grants
Grants receivable 196,157 1,000,000 1,196,157
1,094,815 1,417,709 2,512,524
Unrestricted Restricted Total Funds
Funds Funds 2022
Donations
Donations 1,747,439 60,000 1,807,439

5. Donations and legacies and legacies (construed) (construed) (construed)
Unrestricted Restricted Total Funds
Funds Funds 2022
Legacies
Legacies
Grants
Grants receivable 46,506 177,950 224,456
1,793,945 237,950 2,031,895
6. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
e
Rent receivable from Side by Side
(Children) Ltd 25,000 25,000
7. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
f, K
Bank interest receivable 349 349 44 44
8. Costs ofraising donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
Costs ofraising donations and legacies
-Donations 75,722 75,722 29,153 29,153
9. Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
Provision and development offacilities
used by Side by Side
Support costs
635,540
6,098
635,540
6,098
88,505
7,528
88,505
7,528
641,638 641,638 96,033 96,033

Activities
undertaken Total funds Total fund
directly Support costs 2023 2022
Provision
and development
used by Side by Side
Governance
costs
offacilities 635,540 6,098 635,540
6,098
88,505
7,528
635,540 6,098 641,638 96,033

11. Net income Net income
Net income is stated after charging/(crediting):
2023 2022
Depreciation oftangible fixed assets 243,662
12. Auditors
remuneration
2023 2022
Fees payable for the audit ofthe financial statements 6,000 7,200

Tangible fixed assets
Freehold Fixtures and
property fittings Equipiuent Total
Cost
At 1 February 2022
Additions
7,690,614
3,427, 115
318,852 314216 7,690,614
4060 183
At 31January 2023 11,117,729 318,852 314,216 11,750,797
Depreciation
At 1 February 2022
Charge for the year
180,355 31,885 31,422 243,662
At 31January 2023 180,355 31,885 31,422 243,662
Carrying
amount
At 31January 2023
10,937,374 286,967 282,794 11,507,135
At 31 January 2022 7,690,614 7,690,614

being depreci
Debtors
ated.
2023 2022
Prepayments
Other debtors
and accrued income 100,697
2,066
78,615
102,763 78,615
Creditors: amounts falling due within one year
2023 2022
Trade creditors 8,887 3,142
Accruals snd deferred income 367,000 304,504
Other creditors 279,360 404,360
655,247 712,006

Credi tors: amounts
falling due ager more than
one year
2023 2022
Bank loans and overdralls 3,902,953 1,707,792
Other creditors 1,241,817 1,264,726
5,144,770 2,972,518

Unrestricte d
funds
At At
I February 31January
2022 Income Expendhture Transfers 2023
General funds 3,984,031 1,120,164 (717,360) 1,700,659 6,087,494
At At
1 February 31January
2021 Income Expenditure Transfers 2022
s
General funds 2,315,228 1,793,989 (125,186) 3,984,031
Restricted funds
At At
I February 31January
2022 Income Expenditure Transfers 2023
Restricted Fund 282,950 1,417,709 (1,700,659)
At At
I February 31January
2021 Income Expenditure Transfers
f
2022
Restricted Fund 45,000 237,950 282,950

Analysis ofnet assets between funds
Unrestricted Restricted Total Funds
Funds Funds 2023
Tangible fixed assets
Current assets
11,507,135
380,376
11,507,135
380,376
Creditors less than
1 year
(655,247) (655,247)
Creditors greater than 1 year (5,144,770) (5,144,770)
Net assets 6,087,494 6,087,494
Unrestricted Restricted Total Funds
Funds Funds 2022
Tangible fixed assets 7,435,614 255,000 7,690,614
Current assets 232,941 27,950 260,891
Creditors less than
1 year
(712,006) (712,006)
Creditors greater than 1 year (2,972,518) (2,972,518)
Net assets 3,984,031 282,950 4,266,981
Analysis ofchanges in net debt
At
At 1 Feb 2022 Cash flows 31Jan 2023
Cash at bank and in hand 182,276 95,337 277,613
Debt due after one year (1,707,792) (2,195,161) (3,902,953)
(1,525,516) (2,099,824) (3,625,340)