Charity registration number: 1161187
St Annes Hebrew Congregation CIO
Annual Report and Financial Statements for the Year Ended 31 December 2021
MJH Accountants Limited 129 Woodplumpton Road Fulwood Preston Lancashire PR2 3LF
St Annes Hebrew Congregation CIO
Contents
| Strategic Report | 1 |
|---|---|
| Trustees' Report | 2 to 4 |
| Statement of Trustees' Responsibilities | 5 |
| Independent Examiner's Report | 6 to 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 to 10 |
| Statement of Cash Flows | 11 |
| Notes to the Financial Statements | 12 to 20 |
St Annes Hebrew Congregation CIO
Strategic Report for the Year Ended 31 December 2021
The trustees, present their strategic report for the year ended 31 December 2021, in compliance with s414C of the Companies Act 2006.
Achievements and performance
During 2021 the charity continued to provide services and support to the Jewish community in Lytham St Annes and its surrounding area. In addition to Sabbaths, Festivals and other regular services, the Charity also hosted a range of special celebrations in the year.
Financial review
During the year the Charity's total income was £132,562 and the overall performance recorded a suplus of £21,292.
Policy on reserves
The Trustees' policy is that the "free reserves", being cash reserves less total restricted funds, should be retained at a level sufficient to meet the operating costs for the next 12 months. As at 31st December 2021, these reserves amounted to -£5,400
The strategic report was approved by the trustees of the Charity on 22 August 2022 and signed on its behalf by:
......................................... Mr H Lipman Trustee
Page 1
St Annes Hebrew Congregation CIO
Trustees' Report
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 December 2021.
Objectives and activities
Objects and aims
The objects of the charity are to cater for the religious requirements generally of the Jewish inhabitants of Lytham St. Annes and surrounding districts, and in particular, to provide its members, and where appropriate for others, the normal facilities of a Synagogue in accordance with Jewish Orthodox tradition, principally:
a) Religious services on weekdays, Sabbaths, and Holy days;
b) Pastoral services; c) Educational facilities; d) Facilities for burial of the dead; e) Facilities for marriages; f) Communal social events as appropriate;
g) Facilities offered for private social events;
h) Support for those in need where appropriate, through other charitable bodies;
i) Interfaith activities;
j) School visits.
Public benefit
In addition to providing the above service to the Jewish community, the Charity welcome the general public to all its Sabbaths and festival services conducted at the Synagogue. The charity promotes interfaith awareness among the general public through better understanding of the practice fo Judaism.
The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Structure, governance and management
Nature of governing document
The Synagogue was operated as an unregistered Charity. It adopted a new constitution on 17th December 2014, and with this became a Charitable Incorporated Organisation (CIO) registered by the Charity Commission on 7th April 2015. This is a new and seperate legal entity compared to the Synagogue's previous status, although this new entity retained the same name of St. Annes Hebrew Congregation.
Recruitment and appointment of trustees
As set out in the 2014 constitution, there shall be at least three trustees. Every trustee will be appointed in accordance with part 13 of the constitution document.
In selecting persons to be appointed, the trustees shall take into account the benefits of appointing a person by virtue of his or her personal qualifications to make a contribution to the pursuit of the objectives of the charity.
Page 2
St Annes Hebrew Congregation CIO
Trustees' Report
Reference and Administrative Details
Trustees Mr. N Harris Mr. L H Caro Mr. M Brody Mr H Lipman (appointed 20 May 2021) Senior Management Team Mr. R Pinkus, President Mr. J Hecht, Vice President Mr. Glass, Treasurer Principal Office The Synagogue 38 Orchard Road Lytham St. Annes Lancashire FY8 1PF The Charity is incorporated in England. Charity Registration Number 1161187 Bankers TSB Bank PLC St. Annes 302 Clifton Drive South St Annes on Sea FY8 1LN Independent Examiner MJH Accountants Limited 129 Woodplumpton Road Fulwood Preston Lancashire PR2 3LF
Page 3
St Annes Hebrew Congregation CIO
Trustees' Report
Financial instruments
Objectives and policies
The Charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.
The annual report was approved by the trustees of the Charity on 22 August 2022 and signed on its behalf by:
......................................... Mr H Lipman Trustee
Page 4
St Annes Hebrew Congregation CIO
Statement of Trustees' Responsibilities
The trustees (who are also the directors of St Annes Hebrew Congregation CIO for the purposes of company law) are responsible for preparing the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities Statement of Recommended Practice;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the Charity on 22 August 2022 and signed on its behalf by:
......................................... Mr H Lipman Trustee
Page 5
St Annes Hebrew Congregation CIO
Independent Examiner's Report to the trustees of St Annes Hebrew Congregation CIO
I report on the accounts of the Charity for the year ended 31 December 2021 which are set out on pages 8 to 20 .
Your attention is to drawn to the fact that the Charity has prepared the Financial Statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn.
We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
Page 6
St Annes Hebrew Congregation CIO
Independent Examiner's Report to the trustees of St Annes Hebrew Congregation CIO
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. 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 trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me a reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 386 of the Companies Act 2006; and
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to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
...................................... Mark Hall
129 Woodplumpton Road Fulwood Preston Lancashire PR2 3LF
22 August 2022
Page 7
St Annes Hebrew Congregation CIO
Statement of Financial Activities for the Year Ended 31 December 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income and Endowments from: Charitable activities 2 Ground rent income 3 Investment income 4 Total Income Expenditure on: Charitable activities Burial fund expenses Governance costs 5 Total Expenditure Net (expenditure)/income Other recognised gains and losses Gains/losses on revaluation of fixed assets Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 16 |
Unrestricted funds £ 72,886 52 1,444 74,382 (80,969) - (16,021) (96,990) (22,608) 96,482 73,874 348,876 422,750 |
Restricted funds £ 58,180 - - 58,180 - (23,638) - (23,638) 34,542 - 34,542 287,171 321,713 |
Total 2021 £ 131,066 52 1,444 132,562 (80,969) (23,638) (16,021) (120,628) 11,934 96,482 108,416 636,047 744,463 |
Total 2020 £ 91,209 37 3,225 |
|---|---|---|---|---|
| 94,471 | ||||
| (74,508) (3,238) (10,751) |
||||
| (88,497) | ||||
| 5,974 - |
||||
| 5,974 630,073 |
||||
| 636,047 |
All of the Charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 16.
Page 8
St Annes Hebrew Congregation CIO
(Registration number: CE003855) Balance Sheet as at 31 December 2021
| Note Fixed assets Tangible assets 10 Investments Current assets Stocks 11 Debtors 12 Cash at bank and in hand Creditors: Amounts falling due within one year 13 Net current assets Net assets Funds of the Charity: Restricted income funds Unrestricted income funds Unrestricted income funds Total funds 16 |
2021 £ 366,512 667 367,179 45,168 22,334 316,313 383,815 (6,531) 377,284 744,463 (321,713) (422,750) (744,463) |
(As restated) 2020 £ 271,992 667 |
|---|---|---|
| 272,659 | ||
| 54,526 11,911 302,872 |
||
| 369,309 (5,921) |
||
| 363,388 | ||
| 636,047 | ||
| (287,171) (348,876) |
||
| (636,047) |
Page 9
St Annes Hebrew Congregation CIO
(Registration number: CE003855) Balance Sheet as at 31 December 2021
For the financial year ending 31 December 2021 the Charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the Charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements on pages 8 to 20 were approved by the trustees, and authorised for issue on 22 August 2022 and signed on their behalf by:
......................................... Mr H Lipman Trustee
Page 10
St Annes Hebrew Congregation CIO
Statement of Cash Flows for the Year Ended 31 December 2021
| Note Cash flows from operating activities Net cash income Adjustments to cash flows from non-cash items Depreciation Investment income 4 Loss on disposal of fixed assets held for the charity's own use Working capital adjustments Decrease in stocks 11 (Increase)/decrease in debtors 12 Increase in creditors 13 Net cash flows from operating activities Cash flows from investing activities Interest receivable and similar income 4 Purchase of tangible fixed assets 10 Net cash flows from investing activities Net increase in cash and cash equivalents Cash and cash equivalents at 1 January Cash and cash equivalents at 31 December |
2021 £ 11,934 487 (1,444) 1,974 12,951 9,358 (10,423) 610 12,496 1,444 (499) 945 13,441 302,872 316,313 |
(As restated) 2020 £ 5,974 1,053 (3,225) - |
|---|---|---|
| 3,802 - 8,216 22 |
||
| 12,040 | ||
| 3,225 - |
||
| 3,225 | ||
| 15,265 287,607 |
||
| 302,872 |
All of the cash flows are derived from continuing operations during the above two periods.
Page 11
St Annes Hebrew Congregation CIO
Notes to the Financial Statements for the Year Ended 31 December 2021
1 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
St Annes Hebrew Congregation CIO meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
Income and endowments
Membership fees and Burial Board income represent amounts receivable in the year.
Voluntary income, including donations and legacies is recgnised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Investment income is recognised on a received basis.
Investment income
Investment income from ground rents is recognised on a receipts basis.
Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Page 12
St Annes Hebrew Congregation CIO
Notes to the Financial Statements for the Year Ended 31 December 2021
Charitable activities
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
These include the costs attributable to the Charity’s compliance with constitutional and statutory requirements, including audit, strategic management and Trustee’s meetings and reimbursed expenses.
Taxation
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £100.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life. Leashold Land and Buildings and Burial Plots are not depreciated. The remaining depreciation policy is as follows:
| Asset class | Depreciation method and rate |
|---|---|
| Furniture and equipment | 20% on written down value & 33.3% on cost |
| Motor vehicles | 25% on written down value |
Stock
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).
Burial plots have been redesignated as trading stock with effect from 1st January 2020.
Trade debtors
Trade debtors are amounts due from members for membership or services provided in the ordinary course of the charity's operations.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Charity will not be able to collect all amounts due according to the original terms of the receivables.
Page 13
St Annes Hebrew Congregation CIO
Notes to the Financial Statements for the Year Ended 31 December 2021
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Fund structure
Unrestricted funds are general funds that are available for use at the Trustees' discretion in furtherance of the objectives of the Charity.
Restricted funds (Burial Board) are restricted for the use of providing burial services and maintaining the cemetary building.
Restricted funds (Renee Black and Maja Newman) are restricted for the use of providing educational services.
Page 14
St Annes Hebrew Congregation CIO
Notes to the Financial Statements for the Year Ended 31 December 2021
Financial instruments
Classification
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Charity after deducting all of its liabilities.
Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the Charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the Charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the Charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
2 Income from charitable activities
| Membership fees Burial Board income Donations and legacies Other income |
Unrestricted funds General £ 58,776 - 3,545 10,617 72,938 |
Restricted funds £ - 13,180 45,000 - 58,180 |
Total 2021 £ 58,776 13,180 48,545 10,617 131,118 |
Total 2020 £ 62,100 16,242 1,813 11,090 |
|---|---|---|---|---|
| 91,245 |
Page 15
St Annes Hebrew Congregation CIO
Notes to the Financial Statements for the Year Ended 31 December 2021
3 Ground rent income
| Ground rental income 4 Investment income Interest receivable and similar income; Interest receivable on bank deposits |
Unrestricted funds General £ 52 52 Unrestricted funds General £ 1,444 |
Total 2021 £ 52 52 Total 2021 £ 1,444 |
Total 2020 £ 37 |
|---|---|---|---|
| 37 | |||
| Total 2020 £ 3,225 |
5 Analysis of governance and support costs
Governance costs
| Audit fees Accountancy and audit fees Legal fees Depreciation, amortisation and other similar costs Other governance costs |
Unrestricted funds General £ 2,472 4,239 1,974 7,336 16,021 |
Total 2021 £ 2,472 4,239 1,974 7,336 16,021 |
Total 2020 £ 2,448 587 - 7,716 |
|---|---|---|---|
| 10,751 |
6 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
Page 16
St Annes Hebrew Congregation CIO
Notes to the Financial Statements for the Year Ended 31 December 2021
7 Staff costs
The monthly average number of persons (including senior management team) employed by the Charity during the year expressed as full time equivalents was as follows:
| the year expressed as full time equivalents was as follows: | ||
|---|---|---|
| Average number of persons employed No employee received emoluments of more that £60,000 during the year. 8 Independent examiners Audit of the financial statements |
2021 No 3 2021 £ 2,472 |
2020 No 3 |
| 2020 £ 2,448 |
Page 17
St Annes Hebrew Congregation CIO
Notes to the Financial Statements for the Year Ended 31 December 2021
9 Taxation
The Charity is a registered charity and is therefore exempt from taxation.
10 Tangible fixed assets
| Cost At 1 January 2021 Revaluations Additions Disposals At 31 December 2021 Depreciation At 1 January 2021 Charge for the year Eliminated on disposals At 31 December 2021 Net book value At 31 December 2021 At 31 December 2020 |
Land and buildings £ 268,976 96,482 - - 365,458 - - - - 365,458 268,976 |
Furniture and equipment £ 2,312 - 499 - 2,811 1,500 257 - 1,757 1,054 812 |
Motor vehicles £ 8,800 - - (8,800) - 6,596 230 (6,826) - - 2,204 |
Total £ 280,088 96,482 499 (8,800) |
|---|---|---|---|---|
| 368,269 | ||||
| 8,096 487 (6,826) |
||||
| 1,757 | ||||
| 366,512 | ||||
| 271,992 |
Included within the net book value of land and buildings above is £Nil (2020 - £Nil) in respect of freehold land and buildings and £365,458 (2020 - £268,976) in respect of leasehold land and buildings.
Revaluation
The fair value of the company's Land and buildings was revalued on 31 December 2021. An independent valuer was not involved.
Had this class of asset been measured on a historical cost basis, their carrying amount would have been £268,976 (2020 - £268,976).
11 Stock
| Stocks | 2021 £ 45,168 |
2020 £ 54,526 |
|---|---|---|
Page 18
St Annes Hebrew Congregation CIO
Notes to the Financial Statements for the Year Ended 31 December 2021
12 Debtors
| 12 Debtors | ||
|---|---|---|
| Trade debtors Prepayments Other debtors |
2021 £ 8,116 1,443 12,775 22,334 |
2020 £ 6,294 1,804 3,813 |
| 11,911 |
13 Creditors: amounts falling due within one year
| 13 Creditors: amounts falling due within one year | ||
|---|---|---|
| Trade creditors Other taxation and social security Accruals |
2021 £ 4,116 2,228 187 6,531 |
2020 £ 3,598 2,073 250 |
| 5,921 |
14 Pension and other schemes
Defined contribution pension scheme
The Charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the Charity to the scheme and amounted to £806 (2020 - £798).
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St Annes Hebrew Congregation CIO
Notes to the Financial Statements for the Year Ended 31 December 2021
15 Charity status
The Charity is a Charity limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the Charity in the event of liquidation.
16 Funds
| Unrestricted funds Unrestricted general funds Restricted funds Total funds Unrestricted funds Unrestricted general funds Restricted funds Total funds 17 Analysis of net funds Cash at bank and in hand Net funds |
Balance at 1 January 2021 £ Incoming resources £ Resources expended £ Other recognised gains/(losses) £ Balance at 31 December 2021 £ (348,876) (74,382) 96,990 (96,482) (422,750) (287,171) (58,180) 23,638 - (321,713) (636,047) (132,562) 120,628 (96,482) (744,463) Balance at 1 January 2020 £ Incoming resources £ Resources expended £ Balance at 31 December 2020 £ (355,906) (78,229) 85,259 (348,876) (274,167) (16,242) 3,238 (287,171) (630,073) (94,471) 88,497 (636,047) At 1 January 2021 £ Cash flow £ At 31 December 2021 £ 302,872 13,441 316,313 302,872 13,441 316,313 |
Balance at 1 January 2021 £ Incoming resources £ Resources expended £ Other recognised gains/(losses) £ Balance at 31 December 2021 £ (348,876) (74,382) 96,990 (96,482) (422,750) (287,171) (58,180) 23,638 - (321,713) (636,047) (132,562) 120,628 (96,482) (744,463) Balance at 1 January 2020 £ Incoming resources £ Resources expended £ Balance at 31 December 2020 £ (355,906) (78,229) 85,259 (348,876) (274,167) (16,242) 3,238 (287,171) (630,073) (94,471) 88,497 (636,047) At 1 January 2021 £ Cash flow £ At 31 December 2021 £ 302,872 13,441 316,313 302,872 13,441 316,313 |
Balance at 31 December 2021 £ (422,750) (321,713) |
|---|---|---|---|
| (744,463) | |||
| 316,313 |
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