Company Registration Number - 09146153
The Charity Registration Number is :- 1170816
Jesbrow Foundation
Report and Accounts
31 March 2022
Jesbrow Foundatio Report and accoullt5 for the year ended 31 March 2022 Contents P4g¢ Charity information TrusteEs' Report Stitement of dir¢ctors' respoRSibili*ies Ind¢pehdent Accountint'5 Report Funds Slulemehts... St8t¢ment of Finallcial A¢tivi¢ies StatenI of FitJan¢i8] Activitics- Prior Year statement Statement of totsl Kcognised gains and1055¢5 Revalu8tion Te5erves red Ass¢t fvnds io io 12 12 13 Jncomc and Expendityre account Summary of fjjnds 15 15 RAIADre. %hept Note5 to tbt stcownts 18
Jesbrow Foundatio¥J CompADy Rc8i5tratlottNumb. 09146153 Trust¢e8' Anllual Report for the year ended 31 March 2022 The Trustees presettt their Report and Accounts foT the year ¢nded 31 Mar¢h 2022, which 8150 COrnPT15C$ the DirectOT8' Report requiT¢d bythe Companies Act2(X)6. Reference and admlfjl$trative detalls The churfty leg81 nam#of the ¢Irity i5:. J¢sbrowF(xmdatioD. The clrarity'xfjrew operalioH VKclifjrftable rewstrotion. The chlty is r¢gi*¢red EJJglattd & Wal¢s witbthe ChaTity ComissioD ID EDBlaDd & Wales ICCEW) with Charity umber 1170816. The Charirydoes notop¢r8t¢ in allyoverseas jurisdiclion5. Lexolstrudureollh£cht7rity Thecharity is Corti]I¢d 85 a ¢Otllpatty limiled by 8uarABiee, tegistered UDder the C(ImportiC8 Acts. Thc 8ov¢rnin8 documeni of the ¢harity 15 th¢Mettdllrn and Article50f Association c3tabli3hingtbe company wJd¢r rA)]npÉDy The govcrnin8 docutDeDt is dated 15 November2016 TherB are LO rtstri¢tion5 in the g0veThingdocuD)ts on ¢k operitioll of th¢ Cb8rity or Qtt its itivestmentpo%4rts other thart those tinposed by Charity LAW. By QPBratiDn of all. ISte¢S dIreOrS uttder th¢ Cornpallie5 Act 2006 and all deOr5 are bvstees w)dcT ChHrtts¢S legislaiiort aod haver¢spoDsibililies, a$ suth. uth both coMpanya[ ¢h8yity legi51atlQD. The ¢rlee5 are all individva]s.
Jesbrow Foundation C¢)mpw Regis8110 NuDJber- 09146153 Trustees, Annwdl Report for the year ended 31 Mareh 2022 The print11 operalinE address. telepjione Dvmb¢r, email web addSSe$ of the tharity are:_ FJ&t 54 Bath Fbll Court Bath Ro?d BourllCm(wth BHI 2HS Telepknone OL202 789430 Email A¢Jress NIA Web adths5 NIA The registered office otthe d)arity for Companies Act purposes is:_ Alujll House 5 Ajum Chine Roa( Bourn¢moutb DorseL BH4 8DT Th¢ Tr1¢¢5 In fjffle¢ the ditt the report wis approv¢41 TYere'.- Rabbi AJe5ller Mrs P Seal MrCRANixon The followityg r50th5 strved Is Trusttes dwring tb¢ year¢d¢d 31 Mxr¢b 2022;. The tru51ees wkn setved 88 t thtee D) the r¢portiD8 period WPTe as shown above. gnd th¢re were no cbanges during thc year, or theperiod betwecn th¢y¢ar end and the approval of th¢ aecouDts. All the trust¢¢5 are a150 members of the charity. Objects gnd activities of the charlty Thepurp05es oflhe ¢h4rty set oul in itsgovernlng documenL To adva[ education aod relicvcckncgs 8nd preserve the heiltb forthe bcrKfjI of thE public. thpirti¢ular bui llot exctusively disabled people. byprmryduw funts the Trustees see fit to furtber $8idobje¢ts.
Jesbrow Fouttdadon Company Ke8istratlOD Number. 09146153 Trusttts, Anllual Report for the ye*r ettded 31 Mareh 2022 Tlie maln qclivities undertdken In relallon ko Ihosepurposu during iheyear. DuriDgth¢ye8r the cbaTity bas m&de to thity different cbarities pritntirily 10 hclp prevent OT proviLk T¢lief froDJ pov¢rty ys ¢ll as helping in othwarea8 that b¢Defit society a$ whole such a5 pn%ryding h¢lp ht a very basiclevel forth¢ provisi¢)n of food and shter via suppl18 other ch3Titable orgaDizatIo irtv0lve ill r¢l¢v8ni fields The maln qelivilies undertokeu during Ilieyedr lofurther ihe charlty'spurposefor ihepublic beneJ7t. tswtees b¢lievethaiby con8i&ring all applicaiLODS fmm thepublic on artgtsl8r b88is aDd providing knial help to careIlY seleclal chatjtablyorg1l7.8l10 th&1 work tobenefit thepublsc they operate wrytluJJ this defitiiuon. Most rinancial a5Sitan¢t is mad¢ via fwJdiDg regisiered ¢haritie5 with tk th¢ UK from doDatiODS and I(ment iDwme. The SIC have bad regardto th¢ ChHrity Coti)mis5iOll'5 guidaoc¢ on publicbentfii in man&ging the adi1ryti¢5 of the ¢barity. Tbe maln A¢blevements alld performance of tbe ebarity dwrlng the yeAr. DuriJJg the yearlhe JesbrowFovDd8tiollpN)vi¢]ed 8rts lo 28 chaiilics totalling £101795. Th¢ rDajority ofth¢ T¢cepitnts were Connected lothBJewsh faith bul thBre were fvnds PFovided a yyderguge of good ¢wses benfii the publi othl ij)cludinRedu¢ation. ass151gnce elevitin% b¥o%ergnd )Tomdi08h¢IteT. The dlJlereKce Ihe charity'sperformunee during ¢hÉyear htss m¢7de go the benefviurles oflhe charity. furtdiog provided lo the iwellty ei8knt ChIlle5 whohav¢ T¢]Yea fdIng duriD8 the yebaS b¢¢ll of eottsider8ble belp duritig a limewhen support forehgrities bythc Government and the public been siwifwalltly reduced du¢totbe on 8oin8 pandrnuc llnd fllJatLeial pSSu cÈused by th¢ suddtarise in fu¢1 and otber ¢ODJmodities. The degree lo whlch the achlevements aMdp¢rftvmunce dmrlng iheyear have benefited wlder soelety. 'rhe trJJst¢¢s havE SUPPOrted a wid¢ raDge of projects ¢Trhelp cduul4 support alld protect vuinerkble peopl¢, either dire¢tJy or by hEIpiLg thos¢ who provide tbis help. thal othcrwtse would hive fallen upoD th¢ ststs thus proVidg aretl bettfit to SOGiety as a whole.
Jesbrow Foulldotio CompaDyR¢•ioD Nuttther- 09146153 Trustees, Annual Report for the year ended 31 March 2022 Investmeniperformamce against the lrtvés¢men¢ objeclives. lllve5kneni perfonnaw¢ duriDg theyeaT was good Jespite the ¢oDlind impaot OD the iDve8toJettts of Cowd 19 8ttd Russia's invasion of Ukraine togethcrwith thc wnlinued ullcertatiJtyfollowingth¢iK's deplffte frojn the EU. The Trusitts think it is Still too early 10 evalua* th¢ r¢al npact of these factors on tbe future tttcome frIKll the investmei)1$. They conliJJu¢ lo rejy professial advice from tbe stockbroker. Structure? goY¢rnAnce and man¥gemellÉ of the charlty The meihods used¢o recruit and appolnl new chllrity Irt¢s. It is a Tequiremcnt for th¢ cbllrity to have three 8J)dsixtrustees. Newtsvste¢s appoitited by the board who have Ibe e¢ess8ry skills. cxpui¢Dce 2ttd ethical beliets to b¢llefit the ¢barity as a w]MbJ JISBC 59 Old Cbristcburch lioRd BOemoVIb BHI JEH La¢w Soliciiors 5 Poole Road B(hurnetDOUtb BH2 SQL Farley & ThollwsonPiDc Grange Bath Road Bouocmouth BHI 2NU StDJPSOD & As50cilltsS AccouDlaols Ltd 5 Aluth Chitic Road BwDemDuth BH4 8DT Solicitors Investsncnt advisor& Finaoeial review The charlty'sfiM4neialpo3ilion arf Ihe ¢ndoftheyear ended31 March 21122 Tr rm8DciBI PDsiliim of thecharity 0131 MBrcb 2022 alld Comparati fot tbe prior periol as tsre fLY dethiled the accounts. catt be sumnwised ftsllows.'- 2021 2021 Net ID¢oJEtt 135,757 1.908.480 UDresgricted Revenue available l¢)T the genertl purposes of the charity 2,224,155 1088.398 Total FRlld8 2.224,155 2,088,398 Finanelalrevlew ofÉhepDsilion di ihe reporting du¢e, 31 March 2022. The Truslees tortsider the fu)¢1&1 perfortnance by th¢ Chgrity th18 year ioh&ve b¢¢n go(vJ. The perfotD8llCe of tbe jnve5tmenst has been strong dispite &redized loss onth¢ibswsal ofBallie Gifford Chine Gro Tnjstplc. Specific cb8Dxe$ fLxal ats delwled ID thenoto% to th¢ acc4>unts.
Jesbrow Foundation Company R¢gi5trotion NutrLb¢r- 09146153 Trustees, Annual Report for the year ended 31 March 2022 Pollcles OM res¢ The charitys policy on Teservgs i% to thaiDiaitt ¢1#t ftmd8 in tb Io PTovidB at l£&st six ttu>nths funditig in advaJ)ce. Sutplus funds 3re invested toprovidB att ongoimg income with ¢apitsl growlh to try St off-set the finats¢i81 iisks associgled with iDnlltiott 80 tbat it Catt ¢oDtitiue with its aims gmd obj¢ctiv¢5 illto the furure without reliall 0 raisiDg doDatioDs. Availobillty and olossels ofeach oiihefullds Th¢boJrd of th]5tees 15 $8tisfiedth8t thB chaTitys asscts ID esch fid are available and lldequ&te to lfil its obligations ID re5pe¢l of each fuDd. Details of Tbe Independent Examlner MrA Simpsort FCA Memb¢r of IDStitul¢ of ChJrt¢r¢d AccoU[ts EllgtaLd atsd Wales & Associates IAc¢outstsois) Eld. Alum Hous4 5 Alum Chin¢ Ro Bourn¢mouth Dorset BH48DT Statement of the Directors Trustees, Re5pollslbililies Th¢ tru$ttes Tespollsible forthe prepaTrlionof Ihe aceounts in ac¢ordancewith the ietths of the Compatii Act 2006, the Cbaritie$ Ad 2011 alld the Char21ies {A¢coullts and Reporfs} Regulation5 2008. Notwith5tanditi8 the explicit requinnent ID the extant statulory r¢gul8tion8.th¢ Chariti¢y (Acwunts and R¢portsl ReguJati(xJs 2008. to prepare the fiDancia] 5tttte]DCDts th a¢coTrlaL¢e with the SORP 2005. in vi¢wof the fact tItthe SORP 2005 has beejj withthaw the Trustees detemined 10 illterpret this respo81b21iry as requiring to follow currenl best ptaciite and prepare the accou¢S a¢cordtn8 10 the FRS 102 SORP {Stat¢mentofRe¢(xlleDded Practi foFAcrouDlin8 and Reporting by Charities) 2019. applicable 10 all a¢¢owJltn8 periods heeinning on or afteT Ist Jalluary 20191. (The SORPI,. JD Particut&T, the CompbDie5 A¢1 2006 and ¢harity lawrequire th¢ Board of TrusteeÉ to prepare fiL8rtei81 st8iemeLt8 for each finBncial yeÈT which givea knje 8Dd fairview of the gtatc of affgirs of th¢ rb&Tity al thp tsd ofthe fujancial ye alld of the surplus ordefjcltof the cjwity. In prep8 those fuwial 5tatemelllS the Board is requtred to:.
Jesbrow '017ndtion Compally RestratiONllmbtt. 09146153 Trustees, Attllual Report for tbe year eDded 31 March 2022 - to prepare the accow)ts in accordance with United Kingdom GeDerallyAccepled Accou]ttiDg Pra¢lice {Utiited Kin8dorn Ae¢ounting SthDdard5 aDd applicable lawl. - select suitabl¢ accoulltiDg poli¢S&f èlld apply them ¢oJsist¢DIIy - jknJgeaDents aDd estitnates that 8r¢ reB50llable attdprnthnl.. . prepe the financial stswnents 00 the goiDg CODcern bLSts uoless tt is u)appropTio1¢ to presutlle that thB charity will continu¢ in busin. - stal¢Thph¢theT applirable accouuting standuts and stst¢nKtts of T¢com[Mied pttl¢ehave beell followe 8ubj¢¢tto wy Jtwterial departtwu disc]osed attd explilled llj thefllJancia] 5tat¢mellts; Tr lawrequires Ihat the trustees tnus( not apprtrv¢ Iheaccounls unles5 they tTC $isfied that thcy v¢ 8 trte and fair view of th¢ st81e of Bff&5 ofthe thatity of the Surplus OT deficit of the chtirity for they¢aT. Ihe"Intstees Ire 8180 resp0jEb1¢ tormaLDtau)JDg 8thquaie a¢eouniiDg records whjcb dtsclose t0]Mble a¢¢urn¢y kt any lime the fmallcial position of tb¢ cb8Tity aDd are $uffici¢nt io show and explain the charitys traA%actions and ellable IheLh Io ¢Dsure that the finaDcial statemellts cotDply thc Compani¢s Act 2006 End Cotthplywith regulatiOD5 madeunder thc Chariti¢5 Act. They are s0 Sponsibl¢ for saf¢guaTdingthe 85s¢ts of the attd hence fortskiD8 re&80tsable steps forth¢pr¢vention ÈDdd¢tectiott of fraud and otheri¢@]8ritieS. The Trust8 are sOrt5pOnsibl¢ forthe C(teDts of th¢Th)se5, f¢POTL and the 5taiulory respollsibility of the Itetnd¢tExaWiDC1 in relation to the TNslecOrcpDrt 1$ limid to ¢xarDiWngt Jrport and twIngthat. on the fAte ofthe repojt th¢r¢ Jreno rDat¢riaJ incollsjsle]eS the fi¢5 d£so105ed inthe fioattcioj statements. Method of prtpxyatlon of aecounts. Small tompAlly provlslolls The fllRtscial siatsmeDts are scl outon pages 10 to 36. The fllJ¥m¢ial statm¢nt5 have beenprepared ujwlemeoiing the FRS 102 SORP (siaiemeni of ReCmenedPTe1lce for Accounting aDd Reporting by Ckaritiesl 2019, applicable to all a¢wyDliDg peiiods begiooillg OD oraft¢r Istlanuary 2019}, cfh¢ SORPI, aDd ill ac¢ordatt¢e with tbe Financial RepOrlg Standard lol leffecitv¢ l%t Jglluary 20161 11J¢s¢ fJnallci81 sLaierDErtts bavebeejj prtpareo in 4rI)nCe with the provt5ions iti Part 15 of th¢ Companies Art2006. applicable lo CQrnP2niE5 SbJect lo thc Sm1 ¢ompaDi¢5 r¢2im¢. This Teport approved by thc boprd of trte2$ ort 12 July 2022. RAbbi AJesDer Director aDd Trtstee
J&sbrow Foundation Report of the Independent Eiaminer to the Trustees of the charitable ¢ompHny oll the Aeeounts for the year ended 31 March 2022 r¢p)rt to the TSleeS Drt my &%amination of the fin8ncial sPdtemenis of ih¢dwstÈble on pag¢5 10ts> 36 lortbe year ¢nd¢d 31 Mah 2022 which beett prepared in accordBD¢e the Charities Act 2011 (the Act) and with the Fitian¢ial Reporting Standard 102, (effective 1st Jsllu8ry 2016188 Inlfied by FRS 102 SORP (Stste[[l ofRe¢ommended Practic¢ for Aecouttti]Jg and ReportiDg by Chyrittes) 2019. dpp]icable to &ti Rcc(kuDling periods be8iDDing onor aftcT 1st January 20191. (The SORP). published byihe Charity Collllnikion iti Englattd & Wa]es{ew). and und¢rtbe historical eosteonvention 8ttdthe a¢coulltiRg policies SCI out on page 18. Resp¢dlv¢ rpnSibilI1les of theTrusfeei the llldepetsdeDt Examin¢rllnd tht b$is of the r¢pDrt As des¢ribed i)tt page 5. YO the ¢byrit8ble ¢otttpaLY8 Tntth¢4 who aTe tslso IbeDCtOrS of the Cotnpany for the POSe$ of Compfilly law. sre respoJJsible forthe preparBtiOL ofthe fthaD¢ial SateD]e¢S u) accorOanc¢ witb the CotDphnie8 Act 2006, tbe Charilie5 Act 2011 and all oiberappli£able law and with Uttit¢d ngdorn Gencrdly Accepted AccountinE Prftcli¢e. applic&blB to small¢rentities, and foT Ixing salisf1¢41 that th¢ f[[icIP1 stslements gi atTue &nd fAir view. The Tntstees considel that the AwlitT4Lycm¢th0f Se¢tiOD IMIII of theChaTiti¢s Act2011 (theAetl does not Jpply. and that Ibere i5 llo Tequirement in the m¢morondum aDd 8rticles of thc thaTity forthe conductiDg of aD &udiL aLdthat t a¢couots do Dot require an Budit iti at[danCe with P8rt 16 of the Comp2tiie5 Act2006 alld that Lo memb¢T or etbe[S bave requested audil pursv9nt to Sectioll 476 of the Comp8JJies Art2006. As d coDsequcnc4 TrUseshav¢ ekcted that the finaneial stakm¢nt5 be subjeeito rnd¢p¢ndeDteXam1JTr10n. HaviDg 5ètisfJed myself thal Ihc fioynGial ststejllettts are Dot required to bE Audited uo(krany l¢g8J ptovisioffj or oth¢rwi54 A]Ml ar¢ eligjble tor dependert1 ¢xamM&tlo It Is ttty re4y)JJsibility to'.- a) ex8mÈtie the fJn8nGi8] slat¢Unts of the ¢h&rity ulld¢rS¢ctiott 145 of the A¢t,' bl followthe appjieable procedures iDth¢ Dire¢tions vell by thechsrity Commission wjder seclioll 14515llb) orth¢ Act. Basi5 of Independ¢nt EIArniDtr's StstttHent and Jeope of work oodert8ken l F¢port ID respBcI of Jlly eK&minationof th¢ charity's fLJattcial state]llejJts¢1ed o¥t under 5145 of theA¢i. ID ¢arryillg out my exaJninalioJ, I have followed the appli¢9ble DctIONS given bytho Cb*ity ComDJiSSiOll wlliersti0th 14515llb) of thE Aci sctting out thc dutie5 of sn ittdepeJJde1rteK9mir tllr¢l81ion to the collductillg of ao sDd¢p¢ndent exarJJiDatiots. An indcpelldeDI examiti2ttott in¢lud¢s a T¢Vi¢W of the acwuntu)g recoTd5 kept by th¢ ¢bgrilable Company and of th¢ &ccountttig systems . ¢]llployed by the ¢baritabb coJJJpaoy a eomparison of the r]rtantial statem¢nts prescnted with those records. Itaiso iD¢lude5 ¢QDsideralion of any unusual item5 or disclosurts in the finBncid $iatemeLts, and seekiDg explattatiolls from YO gs Trs, Concerning such mattcts. Tbc purpose ofthttex8mitiÈtion is to estabtssh as faras possThi le that thete hav¢ bteedKs of cbarity legislation and tha¢ 00 a l¢Btbasisof evidence relevant to the amouJJls and disK105ure5 mide. ihe faDClaI 5tatemcnts compty with th¢ SORP.
Jesbrow FoundatiOD The procedures uttdertakea do notprovid¢ Bll the eyidefre that would b¢ reqttl irt an audil and iDfonnatioll supplied by the Trustees iD the couise of ibe examiaation is llot subje¢i£d to audittesls or enquiries and does rtol cov¢r1 the rnatEet8 that an audiior would consider in artivitig at an opillion. The plaDniDg &nd conduct of w) 8uditgoe5 bwlld th¢ limitrd assurAn¢e that an independent exHminBlion CRn provide CoD8¢qu¢nt]y, I doneXpresS ats audit opinion on the viewgiverj by the financial 5tatemeDtS, 8nd ill pIcUlar, I ¢xpres8no opinitsn as to whether tbe fitwicial statettrtnls give a ttuc and fairviewof the affairs ofth¢ tharity. 8JJdmy ryrt 15 li]Rited 10 the tnattets sct out IJJ th¢ stat¢mentbelow. I plgtswed 8nd pBrfonned my xamination so as lo sisfy myself Ibal tbe obj¢¢tiV¢5 Trfthe independeot &wllwali¢)ll aTe 8¢hieved attd b¢for¢ fjnalisingthe report l obt&itied WTitt¢n assura¢5 frotll the Trnstees of all Jllalerial tters. Ind¢pcndent Ex#tyJitttr'$ St&t¢menG Report 8Dd Optttlo Subject to the lthjiialions upon th¢ scopeof Jny work t% detailed abov¢, I bave completed my exwningti(m: catt confmth8t'.. Thea¢couptsof this thRTitsble tpallY ar¢ Dot rquired to k avdid under Part 16 of the CoJnpJiu Ad 2(X)6., 'IILS is a T¢POrt in respectot att ¢X8tttiti&tioJJ cgrried outUDder 145 oj.the Act alld awrdsnce Wllb UJre¢tions giv¢ll by the Chlty Commission rfer 5¢etioL 145(5)Ib) of the Actwhith applicabk. al that material mattcrs hav¢ rotlle to JDY Èttelltiott in coDD¢¢tioTJ with the exatiJinatioL giviDgm¢ c&use kn lieVe that ID sny t&ler] respeth'.- aewutiD8 rordS were ttot kept in r¢spect of th¢ charity as required by Section 386 ofthe Compaoies A¢t 2006 w)d Section 130 of ThE Charities Act 2011.. tkne fuwiciaj statem¢Dts do Dot COrd with thoserecoTrls: or the rjoaDci stat¢J])¢nts do llotcomply the appli¢abk r¢quiTeJnEllls collcertting Ihc form and Content of Bccouttts out iti seerion 396 of th¢ Companie5 Ad 2006 otherthan any requirem¢Dtthotthe actouots give a and fail view. which is not a matt¢r ¢oJJ5ideTed as part of lln indcp¢ndettt eKamination' have not b¢en PTepared irt a¢cordatsce with ibe methods Bnd printtip]es setout ill thc FRS 102 SORP {StatE]Letti of Rewmmeted Pr&ctice for Accoulltijjg and Reporting by Cbarstiesl 2019. MpplicabEe io all awouDlillg periods beginJJiMg on OTafter 15tJanvary 20191. lThp SORP}.
Jesbrojv Foundation I have oo ¢oll¢erns aDd have ¢om¢ acr055 tso oihermatter8 ill connection with theexatnination b) which attclltioll 5knuld be drawll in thÉs report in ord¢r to eoable &prop¢r UnderSndin80f the rdnclal siatcments 10 b¢ Te&dJe siled.. MT A sim50 FCA. In endent ExAminer InstityJi¢ of (rtered Ae(x>urLtsDts England ynd Wales Simpson & Associates {Accountsntsl Ltd. Alu House, 5 Alum Chin¢ Rottd BoUrnEoUth Dnr.%et BH4 8DT Ths repDrt was si8lled ott 12 July2022
Jesbrow Foundatiott- Stat¢m¢nt of FiDaDcial Aetivities for the year ended 31 2022 SialemÉni oIFlndnclalAclivi'lies (includlng the Income ondExp£ndithreAecounlfor tkeye&r ended31 Mareh 2022, as required by Ihe CompuftiesAci 2006) Prfor Year Totsl SORP Rer Currtntyear UDreslricl¢d Funds CrMbtYr Restrlrled Cpmtstyejr TotslFund$ 2022 2022 21b22 2021 li¢o]ne & Ed07¢ThIS from: DonalioH5 & txgacies Itsvesttnents AJ A4 17.163 B6.793 J7,16J 86.793 1,759,891 J9.483 103.956 103,956 1I19,374 Expendktire ott.. Chtiritable actsvttie B2 122,099 122,099 151.713 TolAI upendithre 122,099 122,099 151,713 Nd gal ott lttvestmettts B4 153,900 153,900 240,819 Net tDeome for ¢h¢ ye4r 135.757 135,757 Nd illcomt Ifter traDsfers A-B-C J35,757 135,757 1,908,480 Nel movRrneDt In fthndi 135,757 JkS,757 1,908,48• Total funds brought forwir 2.088,398 LO88J98 179,918 Total funds ¢irried ftsTward 2324,155 2,224.155 2.088.398 The'SORP Ref inditated abo ig the clHssifiGalion ofincom¢ 5et4Wt ill the fomal SORP dDCI]ttttts. As requir¢dbypAra8raph 4.60 of the SORP, Ihe brought folward and ¢atTied foJ%vard fuDds abovebave been agreed to the Balattce steL A Statement of Total Recogoised GaiD$ lod L055es is illduded as 8prim4ryststemerLt&D the5¢ ¢0Ots. All the priorycar tractlD5 unrestrict¢J item5. aNI no filltbcranalysi5 is r¢qiiircil All activities derive from ctsntinuing operations The notes ittfiehed OTr pge5 18 to 36 form integral pArt of these gctounts. 10
Jesbrow Foundation - Statement of FIDaDeial A¢tivities for the year ended 31 March 21122 All aCtIrt¢S derive from contiDulng operations The Rote5 #ttsched on pages 18 to 36 forni Integral pgrt the5¢ #¢tounts.
Jesbrow Foundation - Statement of Financial Activities for the year ended 31 March 2022
Statement of Total Recognised Gains and Losses for the year ended 31 March 2022
| Surplus for the year :- Realised gains on disposals of social investments which are programme related Income from operations before tax in the Statement of Financial Activites Realised gains on the disposal of investments Surplus as shown in the Income and Expenditure account Add/(deduct) non income and expenditure items:- Unrealised gains on investments Net Movement in funds before taxation Funds generated in the year as shown on Statement of Financial Activities Net excess of income over expenditure from operations before tax |
2022 £ (18,143) - (18,143) (42,465) (60,608) 196,365 135,757 135,757 |
2021 £ 1,667,661 - 1,667,661 41,779 1,709,440 199,040 1,908,480 1,908,480 |
|---|---|---|
The notes attached on pages 18 to 36 form an integral part of these accounts.
12
Jesbrow Follndatioll- Ststement of Financial Activides for the yegr ended 31 March 2022 Jesbrow FoundatlOll- Resources applied in the year ended 31 March 2022 towards fixed asset$ for Charity use:. 2022 2021 genera*d ill theye8T &4 detailtsl in th¢ SOFA 135.757 1,908.480. Net rtsottrcts 8v<sble to fund charitable aetivifles 135,757 1,908,480 ThE resimwcts applied OJJ fixed fjssets forchwity ttse repr¢50ts the eostof &IllOn8 l¢&$ peedSOr Allydispos81$. The Dotes Attacb¢d OD p#g¢$ 18 to 36 form intsgr91 p8rt of th¢se Aceovnts. 13
Jesbrow FouDdtlon - Statement of Flnancial Activities for the year ended 31 March 2022 Movements in revenue gDd capital fullds lor the year ¢nded 31 Mar¢b 2022 Revenue a¢cuJJulated rlld$ Unrf4trJtted Tfjtal LHst year Ttytll FndS 2021 FuDds F¥nds 2022 Fu05 2W22 2022 Accumulated fid$ brougknt fonvard 2.088.398 2,088,398 179,918 RecG8lliSed gain5 aod losses before 135,757 135.757 1.908,48Q 1224155 2,224.155 2,08&398 CIoslDg revenue (ulld$ 2,224.155 2,224,155 2,08&398 Summ8ry of Ujbytsldeted Rutrfcltd TDtsI gt Year Dd DcsigDtwl [5 Fvllds l'•181 Fuwds 2022 2012 2021 Revenue ac¢umulat fithds 2.224,155 2224,155 2.088.398 The note$ attacbed OD P8ges 18 ¢0 36 ltttegral of the5¢ aeeount& 14
Jesbrow Foundation - Statement of Financial Activities for the year ended 31 March 2022
Jesbrow Foundation
Income and Expenditure Account for the year ended 31 March 2022 as required by the Companies Act 2006
| Income Income from operations Realised Gains on the disposal of investments Refunds from HMRC on gift aided donations Income from investments, other than interest receivable Interest receivable Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Governance costs Realised losses on the disposal of investments Realised losses on disposals of social investments which are programme related Total expenditure in the year Tax on surplus on ordinary activities Retained surplus for the financial year All activities derive from continuing operations Net income after tax in the financial year Net income before tax in the financial year Investment income |
2022 £ 15,913 - 1,250 86,788 5 103,956 103,956 120,899 1,200 42,465 - 164,564 (60,608) - (60,608) (60,608) |
2021 £ 1,758,422 41,779 1,469 59,478 5 1,861,153 1,861,153 150,713 1,000 - 151,713 1,709,440 - 1,709,440 1,709,440 |
|---|---|---|
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
The notes attached on pages 18 to 36 form an integral part of these accounts.
15
Jesbrow Foulld&tion - Balance Sheet as at 31 March 2022 SORP Not¢ Ref 2021 2021 ix¢d assets Investmems h¢ld a5 fixed &85ets 8 A4 2.178.089 2,030.565 CurreDt a5¥et$ Debtors 9 B2 1,469 61.829 Cash at bank and in h&nd 51.801 To¢21 current a55et5 51,801 63.298 Credltors: ImouDts falling due wlthin yr#r 10 ci {5.7351 15,465) Nèt eurrent 4ssets 46.066 57.833 Th¢ ts¢al net a55ets of ¢b¢ tbgrity 2,224.155 2,088J98 The kntal Det os$tts ofthe ¢&ority ar¢ fUded by the fund$ of *he eharity, gs follosV5:. Restricted funds Unrestritted Funds Unrestricted Revenue Funds 14 D3 2,224.155 2,088.398 2.224,155 2.088,398 De51gDatsd Funds Total ch4rlty 2224,155 2.088,398 The'SORP Ref indicated above is the classifTrc2tiOTt of Balanc¢ Sheet items a5 sel Out in the fortnal SORP documents. As requiTed by pgragraph 4.60 of the SORP. the brought forward 8Dd carried forwatd fitnds above hav¢ been 28re¢d to the SOFA.. Thc dtre¢tors ere s&tisficd thatthe ¢lpat1Y 15 ¢ntit]ed to ¢xemptiOtt from the requir¢nt to obtain an wdii under secti4)ll 477 of the Compani¢5 Act 2006. The mcmb¢rs have not rquired the company to obtaiti an audit in attordancewith scction 476 oftheA¢L 16
JesbroTv Foundation - Balane¢ Sheet as at 31 March 2022 The dirt¢tors acknowledg¢ th¢irrcsponsibilities fot complying th¢ requiretuent5 of the CompaRi¢s Act 2Q06 with r¢5pect to accoualing records and the preparation of 8¢counts. Th¢ charity is sllbjectto Indep¢ud¢ntExaminatioD und¢r ciwiry legislation, and the report of the Ind¢pelld¢nt Ex8min¢r is Oll P8g¢ 9. The fllw]cSal stoiements have b¢¢]] prepad ID accordall with the provisions in Part 15 of th¢ Companies A¢¢ 2006. applicable to companies subject to th¢ sm211 Compani Kgtmc. RabbR A Jesller Trustee Approved by the board of tn¥ses ort 12 July 2022 The note5 gttached pages 18 to 36 form aty itttegral part of thele e¢ouDts. 17
J¢sbrow Foundation Notes to thc Aceounts for tbe y¢gr ended 31 Mar¢h 2022 l AccOvling polities Polici85 rvlatrlttg lo ilteproduellt>N of ffceoiin BASIS of prep%rtion ibd ¢¢oulltsDg Éonventlon Th¢ a¢coullts bave been prepued OD the atcnjals b&si5, UDder the hist4yicBI eost ¢VeD110 ill accordaD¢¢ Mryth the FiwciBI RcportiDg Standard 102, leffc¢live 1st Jary 2016) olld'FRS 102 SO]IP Isitiement of RecoJD]lleDded Practice forAccounling 2nd Rq)(krtingby clstieS) 2019. applicable to all aOlIngpeJloos b¢8iDniJJgon or after 1st January 20191, (The SORP}. published by tbe Chlty ConJmis510D iD Ellglattd & Wal¢s ICCEWI, and in acwrdance with all applicable law ill tb¢ ¢b8rity% jtsri8diotioD of registrati except that the cbarityhas pr¢pared the fu)attcid stat¢ments ill 8c¢ordanc¢ with theFRS 102 soiip Isiakment of ke¢omm¢nded Practice for AttountlDg ¥nd Reportingbyctwitiesl 2019, applicable 10 all a¢c(xJntin8peTiods beg1jing DL or after Isl Jattuary 20191. (The SORPI, in PT¢f¢rentt 10 the pr¢vious SORP. th¢ SORP 2005, whith kn be¢ll withdraw4, noti4th8[andIllg th¢ fact that th¢ex¢allt $tètutory reguiatsoD5, the Chariti¢s (AOUts and Reports) Regd8tions 2008 refer explieitjyto th¢ SORP 2005. This bas done to accord with CllTreDI btst pra¢ti¢& Measuremellt 8nd estimaiion- th¢ Trust5have made a DumbErofjud8emcnts aDd e$limations ¢oDc¢rllittgthe fotur¢ P8DdetWC particularty uj respEd of Its investhJeDt PDliGy and rcmHin fiY inv&8tedat th¢ Sig11b8 of th¢seCOW1ts. Golmg Coll¢ern The charitabl¢ activities are eniiT¢lyd¢EndeLi on continuitig wt aid alld vdutttary donations N4rll as traditig r¢veDues. As consequence, goitigconc¢ta bBSiS depeotht on the fuluTe flow of these unccrtairt fvDding streatos. A¢cordingly. the Tn bave obtoitted fore¢5 and. afterrevi¢wiDg the finallcial forc¢a5ts fDr futureperio6sto 31stMarch 2024, tbe TTusiees are Satried at the lim¢ of approving the fiLan¢iil slalements. it is appropriate 10 adopi th¢ goingeottcem basis Rn prq)arin8 tbe financial ststemE]Lts. Otherth8n thesc mÈtters. the Ttee8 arejjrt aw8Te of onymaieri41 uncertzinile5 alx)ul the charity'5 ability to as a goitig cotscern. Risk4 Ad futitre 88wmption$ The chLty is a public benefit eDlity. Pollcles relalingto eulegories oflmeome ondincome reeogRIIIon. Nature of iDeome Gro$8 iti¢oJne represents the value, Det ofvaluE adthd and oisctyjtt of 8(ProVided to euslonws andwork cBttie¢J outin respect of8eThiees provided 10 ¢ustonKr& Citegories of Jneomt ]n¢4)me is c8tegorised as iDcorn¢ froTr exchange traD5a¢lion5 {contract illcome from nonxdge traD5artioD$ {wft51, ittvutmcnt incotlle aDd oth¢r income. Illeome from ¢xchathg¢ irAna¢tlons is received by th¢ ¢Iity forgood5 ors¢rviees suppli¢d UDd¢r (8¢toreT¢ eJJli¢JemeDt is subject lo fr]I]ing PErfmnw¢c r¢]Bted coDdilions. Th¢ incotrte thetbarity T¢*ives ts approxIllt¢lY equal in luC to the goud8 or S¢NCe8 supplied by thc th8Tiry to the purcbaser. ICOMe from a tton-tx¢haDg¢ IraD5aeliDn is where the charity re¢¢ivf8 value froo) thedonorwithoul pr108 ¢quHJ value ID exch3n8¢, 3nd includes donations of rnoncy. goods and services freely 8iven withow givin8 equa] value in ¢x¢haDge. 18
Jo8brow Foundatloll
Notes to Ébe Accounts for th¢ year ended 31 Mareb 2022
Income r¢foEnitiO
In¢oJn4 whether froD) exchallgc ornoD ¢xch3ge trallsaetlOll5. is recogDi5ed the st8teweDI of fjnancial aclivitics ISOFAI ott a
receivable basis. wiTh a transa¢iion OT Other evert(results ill irtcreas¢ u) the charity's gssets or a reductioD uj its liabiliiles attd only
when the ch•ytybas l¢g#l etstiilemenL the income is proboble attd ¢arLbe naSUred reli&bJy.
DividBnds are theshareholder's righttor¢ceivepaynKDt is ¢$tabiishe
Jesbrow FouDdatioD Notss to the Accounts for the year ended 3J Marcb 2022 Polleles reléthjrygio Pend[lre OA goods ondservlcesprovldedts ihe eharlty. ReeogDIt5oD of Ilabllltles alld pdItre A118biliLy, alld the Telad ¢xpendiiiire. is r¢u)gDisedwheD a l¢gai or L7>lttwtsYe d)ItgatioD exists as aresuli of a past event, and ett li is more likely thao not that a Irt[¢r of ¢cotttiJJi¢ b¢D¢fits wlll b¢ T¢quirtiJ in s¢ttle]llett4 attd wben th# amount of the obbgatlon cgu be ]nBaswcd orreliably e8timat¢d.. Liabilitie5 8ristng from lutwe fiTrlldin8 cororrtittllenls and ¢onstmctiveoblig8tions. iD¢ludiDE perfornallce related grall Nthereth¢ iinjiug or the aDUn1 of the fvtsJT¢ oxpenditure requedt0 settle ibe obligaliots are uocertau]. wv¢ rise to aprovisioll the aCCots. icb is r¢vsewed atthc occounlittg Ihe provysiott is incre8sed lo rtfl¢ct any iDcre&%¢s in liHbilities. gnd dreaSedbY the utilisation of atty prowsion Mthin the perio(L reversed If any Provision is no longerrequired. These mov¢]llents are charged or ¢reditrd ttythe respe¢tsve fithds and gctivitiE5 to which theprovisioD Tel&. Poliaes reladng lo assets. Ilublllrf&F uMdprovlJlon5 thndother matters, Flxed Asset luwestm¢nts Fixed 15S¢t snvestrnellts in qiiol¢d sheS. trad botth, ijjvesttllettt prop¢rti¢s and StiJILlarinvc5tsnetsts ar¢5htswtt ioiiia]ly at cost upo cquisilion wjd at thetrm¢tvglue al the b3ce sheetdal¢ atthB of th¢ fin8o¢Aal peri(xi. ]nYn¢tpr0p&tl¢s Bre not. depreciatrd. Fixed set tttVCSbnellts iti udistd equities af¢ showtt at thcbalance sbc¢l dal¢ at thebest ¢stirnttte of tbcirw3thet valu¢, where prJ¢titablt. Wh£ vHJuatioD IlqUeS ¢ODsidered unr¢bableorwh¢Y4 in the OPllUOD of the Costs outweigh thc benef11s lo tbeusets of the accounts. the LDvesttDeDtis illclud¢dAt cosL and a review is urdertakej) at Cach yearend as towhetherthc asset should b¢ writtex dowD. All gain5 ¢)D fix tt irivestttients. wb¢therrealised OT wJre&lise ar¢ tllcluded in rowB4 of the Statettieniof FillaDcia] Aetivities. Ae¢ovDtIDg ftrre#pbtsl grants and Ilxed 955et tknDO$. Gift5 of tangibl¢ f¢d &ssets orgraDts ora capitsl nature, wv¢n for the pUrKm>s of Acquiring specifi¢ aSts to bB fttlly utilised in the of ibe d)jeclS of the ¢barity, are credited to fixed asset fi$ after th¢ don8ted aSS¢th beellr¢e¢ived OT gums have been properly ¢xpeDded on thc T¢5triclcd purpose. Wkte the tern of the giftr¢quire the Charity to hold the asset an ongoing basis for a $p¢¢ifi¢pwpos4 thell tILe fix¢d H58et fimd so created is cat¢gorised as ar¢5tricied fjxed Se( fid. akd th¢ rdewant rcstrictioos are nol¢d in the fix¢d &1 Lote O. wtkre the imrjs of ihe giftar¢rnEI ¢)Je th¢os5eLi5 a¢qUI so allowing tkn¢ charity ious¢ the asset OD UDrestri¢iedb&sis. iDcltsdiLg the right 10 re¢eiv¢ the pr0CdS of future s81c of the asseton e$i¢l¢d basis. tknen the fLYed &K¢t fuJMJ so Created is ¢ate8orised as a dcsignalcd fixed &8Set f. When Sets ar acqUid forth¢ fvrtker8ttee of th¢ ¢hBritys objects. uiiiisi08tbe CharitS omryj unrestricted fullds. a tr8J)sf¢rismad¢ from wwestrictcd fiuMt% to &desiEDated fixed assd fifftd. Vlh¢ther &cquited with unrestiieled orr¢strided fuad4 the isset a¢quired is 2DitsallyshowrJ u) th¢ b91atsce sheet &tthe fiju c05tof acquisition OT sttbxquentrevajtiOTr. As th¢ r¢lat¢d assets ar¢ depreciats4 irl a¢C4)[dattryth the depre¢iatiOD poli¢y.iD der ioretlect the dimuDition ill the asseL trgnsf¢r is tnade from th¢ relevant fixed asset funds to either lltsre5tri¢d orrestsi¢¢¢d revenue fuDds, as appropri4le lo the tern of the Thecffecl of this policy is that tbe 8gwat¢ of all fixed 8s5d fwLds sbBJI equat¢ to th¢ book vuc of fixedas5ets. IrLthe first yearthattbis PD12¢y atsa05f¢r¢o fixed a85¢t fullds was made equiva]¢Dt lo the t( book valuE of the wets. 20
Jesbrow Foundation Notes to the Accounts for the year ended 31 Mareh 2022 Any residual liability lo theth)noraTisinB from. forexampl4 the 855et's fi1fte sale, is disclosed gs & coniiDgeDt liability utsiess thc ent thgtw>uld trigger repa)ryn¢ntof the gtsllt becoth&g probable I1}ith cage a ability for JEpaymettt ss re¢oBDised. Insof8r ys thi5 poli¢yrelaie5 to GovernDl grallts attd to the exteni th&( it tDay bc a dcparturc from thB FRS 102 SORP (St2iemeni of R¢cOn[Mied Pra¢(ice forA¢counting and Reporting by Charilicsl 2019. appli¢ablc to all accountitig P#iL¥Js begipDiD8 ottorafter lstJaDuary 2019). (Th¢ SOBPI, 3uch depthurc 1$ justifiedon the basss tba ii is ijj ord¢rto cojuplywith the SO]iP. D¢btors ' Debiors aye measured al theirre¢overable oIts at the b&lAttsheet (le. Creditoy provtsbDDs Creditors andprovis10]L% for liabi]ities chorg¢s èTereci)gtysed aDd t[SU{ itt thea¢£0¢5 ¢)E the basisof th¢y fail duc. FiDanelal ITr$irumet$ 5D¢loIg casb 4Dd b&nk balnees Cashheld by the charity is iDclllded atthe èmoutttactsally held ad couttled at thB year eJKI. Ba#k balan¢w wh¢ther in Credit or overdtawffj are sb074ryL althe properly r¢coneiied lo the bank 5¢alcMenls. AJI financial ay8ets ond liabi]itie8 measured gt fairvBJue. the blsis for deI¢rllii8 fair Ve from the reports reciv¢d from our stod( bmcker. Aceounting Ujjrestricted funds or¢ A]Iable foruse al th¢ discretiott of the mJs1 in fi2rtbcraDce of tk gen¢ral objectiv4% of the ¢barity. Thcr¢ 8r¢no tsigoated fijllth. There are no r¢8trirtd futtds. 2 Ll#blllty to taxation The Tnle¢S consider that the Charity 5gtisfiE5 the tests set out in PHtrBgrnph I Scbedule 6 of the Fthance Act 2010. for UK tynx)rati tsx Pulpn. A¢¢¢)rdinglyJ the Ch&tity 1.% po*nlially exempt from tlI0n in respect of ille0e or capital lS ieceived within categories £overed by chapter 3 part 11 of the Corporation ACL 2010 OT s¢Cli( 256 of the Twtion of ChaTgeablc GaiAS Act 1992. to the extejjl that such illc0c or 8tii are appli¢d exCI$]vely on the specific charitable objcets of th¢ thsrity atsd for DO oth¢r PUFyOSt. N'alue A¢Jd¢d ss DOL i¢cov¢iable by th¢ dwity, aod ss thth-¢for¢ iThvlud£d ID thc td¢vaLt C05ts iB.the StateJLert or Financial AdivitLes. 3 Winding up or di5$01utloD ofthe charity If LEpon winding up or dissolution of th¢ ¢barity tbere remain any assets, after the satisfaction of all delxs and liabilities, th¢ hssets rcprcs¢oted by the ac¢tsmulaled fuod sball be transferred to some other tharilabl¢ body or bodÈes havingsimilar objc¢ts to the ¢b8rity. 21
Je8brow Foundation Notes to tbe Accounts for the y ended 31 March 2022 4 Slgnintgnte of fillamel#l illstruments to the chgrity's PDsitio If w)on Mnding up or dissoluti(m of the charity the remaiti any ass&s, afler the $81isfaclion of all d¢bls and li8bililies, the t8S¢ reEYesented bythe &c¢umulated fuDd shall be trgthsfeJTed to some other chlb]C body orbodies 5unilor objects to tbE clwity. S lllvestmeot ggkns r]rDI ye4r ur5ttI<d rmtycar Cllrrent year Tgtsj FU5 Prior Yest T11 FDdI CMrreKÉ Year Fu¢]5 2022 2022 3022 2021 Refyllsedgalvs/fl055es) listed investhjents (42,4651 142A6S) 41,779 Tot•1 Mllsed galnslllos5csI (42.465) {42,465) 41,779 Unre•lL¥slSIllOYselj awd wn'rfihtdowi of¢orrylNg iw1¥ 196.365 196J65 199040 Total realiSed g11105$¢$1 ¢t¢ 196,365 196J65 199.040 Total nYli$td and ullreati$td g&lD5 IS3 J53,9O0 240,819 l the Sa5 aLd Ios5¢s in theprtoryear W05 WWC5trK¢ted. Prloryear prtorY¢At prtor Y¢Ar Total UreAt¢t£I Fthnds 2021 2021 3021 Reallsedg4lNslflosses) Li5t¢d knves(tneJ 41,779 41.779 Total realtsed 8In{l•sey} 41,779 41,779 Unréttllsedgllivs/(lostts) andwrfrffttdoW ofc¢7rrylA¥ iwlues Listed inveslm¢Dts. ULreaJised 199.040 199WO Total unrealistd galDslI105) etc 199,040 199,040 TotAI realid aknd unreallsed Eaths 240,819 240,819
Jesbrow FoundatioD Notes to tbe Account5 for the year ended 31 March 2022 6 The contrlbutlon of volunteers The L4ltyd¢¢5 not depettd on th¢ wpport ofvoluDieers. NoaDplI)yees rcC¢iv¢dlneDts {exdudingpensionii)sts} illex¢ess of £60,OOOp¢ranllm. 7 RemllBeratioll and payments to I'rnstses £Dd persons to#tte¢ted with the No ttustees orpetSOJJS [wcied with th¢m received ODY remuD¢ration from tbe cbwiiy, LY any related ¢nlity. B Enveslments hdd 21 fixed assets Investme1$ subsidi8rles Li5t¢d investm¢nts OtktrClas6ts of knVest¢DI To¢1 CRrryiMg v8lues of lllveslmtllts At l April 2021 Addilioi)5 K¢valllatt at 31 Marth 2022 Disposals 2,030.565 51.493 196,365 {100.334) 2.030,565 51.493 196.365 {100,3341 At JI Marth 2022 2,178.089 2,178.089 AD*Iysi5 bEiw¢¢D f¥irvahe arld hiytorkal cost InvesthxDts As abov¢ td ai fair vdluc 2,178,og9 2,178.089 9 D¢btOTS 21b22 21)21 Other debto 1.469 23
Jesbrow Foundation Notes to the Accounts for the ye&r ended 31 Marcb 2022 10 Credltors: fallimg due one yeAr 2022 2021 Trade ercdilors A¢mRIs Corporaiiont& Other¢rcditor5 300 5.4(Xl 35 5,150 35 280 5,735 5.465 11 Ineome And Expetydltsr¢ •ceouDt 2022 2e21 At I ApTII 2021 Sutplus aftertax forth¢yeAT 1.762,649 160,6081 179.918 1.582.731 At 31 Martb 2022 1,701,IJ41 1,762ffj49 12 No related party tran$actioDs Th¢rewereoo trsnsactions with relatrdp4rtiE5 in the yur. 24
Jesbrow Foundation Notss to the A¢counts for the ye8r ended 31 Mareb 2022 13 Partitulars of parttcular are represented by assets Ilfjbllitles A131 March 2022 nre5tsI¢ied De51£wsttd Rtgtricle Total vestmeDlS at v8luatiOn'.- F£t¢d47&Fel inveslNeFIIS 2,178,D89 51,8llJ (&73SI 2,178.089 51.801 {5.7351 CurrcntAs8ets Curr¢ntIiabilitye5 2.224,155 2324,155 Totsl Futsds At l April 2021 Uttre5tri¢ttd rlld5 DEsI¥DHtrd Ibnds ReJirtctEd d5 Investnts at valuatiOn."- Fixed &sset invc¥ttttettis 2.030,565 63,298 (S46S) 2,030.565 63,298 15.4651 CwrcntAs8ets CuLY¢Dt Liabilitses 2,088J9B 2,088,398 25
Jesbrow Foundatio Notes to the Accotynts for the yeay ended 31 Marcb 2022 14 Change in totAI funds over year as shown Note 13, gDAlysed by individllal funds F5 brougbt fonv4rd front Movement I futtdilll20Z2 Trkttsfe beth'een luttds F¥lld5 cAled rtyrnArd t 2023 2021 2022 Set Note 15 UMreslrfcledortddeslgM•ledfviirfs 2,088.398 135.757 2,224,155 Total unvestrieted •nd deglgnated funds 2,088,398 135,757 1,224,155 Totgl ¢bttrlty fund$ 2.088J98 I3S757 2,224,155 15 A•8lysls of movemettts In funds over the yeAr as shown Note 14 Other Kxpenditsiy Gsltsg & MovtmeDI Lo$se5 2022 2022 2022 2022 Unrufftded•nddJgnedd&... Unr¢stri¢ied R¢vcDUC Futtd8 103,956 1122,099) 153.900 13S757 103,9S6 1122,099) 153,900 135.757 Gal and losses ar¢ detailed in llote 5 26
J¢5brow FoundatlOD NoÉes to the Aeeoullts for the year ended 31 M•rch 2022 16 Tbe pllrpo$es for whitb the fllDds as VftresirldeduMddcsl¥#aledftsMdls.'. Th¢ fund4 aTeheld foT the eetIng the objeetives of the charity, and ioprowde tc5e¢S for fitDJre a¢tivili¢s. and, subject to charity Icgislation, are free from all restrictiQD5 OL the use. This represents thc ullrestricted swplus Arising on thewalualiort of th¢ hariws a55¢ts. unr¢Stri¢t R¢v¢DU¢ Futtdg U]Jrestri¢¢ed kevaluation Reserve Re$irlddfunds."_ Restricted Fixed A88et Fullds The purposc of these funds i5 descnljed der the awou]stiD8poli¢y'Accountill8 for cgpital grants fixed a55et funth,. llJi5 fulld repTes¢Dts theresth¢ted swplu8 aTisuJgonth¢ YevaluatlOD of the ekn15 Restriclfd RevaluatioD Reserve 17 Ultlm9te contrnlllng party The cbatiLy is thE control of its legal mcrnbers. Evoywember of the chality i5 obliged lo conthbute sucb JmOttDt way bettquired ]Joi ex¢eedin8 £1 to the 8S5ets of thc wmpany tbe event of its beiDgwowJd Up M&iie h¢ or theis a meD)ber, or withiD otte year &fter hc or sh¢ ce&8¢s to be a ts0)ber. 27
Jesbrow Fottndatioll Detalled aDa]y$ls of thcome ¢Jptlldithre for the year ended 31 Mgreh 2022 gs requlred by the SORP 2015 This analysly is clO51e conveiilionul tlescrfplioFtsuRtlnol hy oclivity. IB DonAtIoD51 Grattts atEd Ie1c5 Currtnt year Cutrekiyear Cthtrtiyur Uur&rltted Restrtttth1 TotlF•nd8 PAorYeHr 21ll2 2022 2022 Dtsttatlotss gift5 from Indlvlduals StDoll donatiooB illdividuauy le85 thall£lOOO 1.913 1,913 600 Refi5 from HMRC on ftldEd dotsatio 1,250 1250 1.469 Ca8lJern4tsh Ltd 8,00 7.000 Dr M Sopher 5,000 5,000 5.875 A¢bi50m(h Aid 1,000 5.000 2,000 TotAI donatlDIIS glfis from iwdlvrduals 17,163 17,163 21,944 CurrtJtyeBf cUrr¢Trtr Cwr¢Dtyur Unrutrictert RetsltJe¢ed Totsl Fu#di PrlorYeAr Totsl Futhds 2022 2012 202t Rtvenue grn15 xknd donAllon5 from public bodie Cohcn thBritsble TDJ 1.737.947 Total privtesettOT Teytiiue %riDts 1.737,947 28
Jesbrow Foundation DetAiled anatysts of income ad penditure for the year ended 31 Marcb 2022 as requlved by the SORP 2015 Revenue grAni& and from publlc bodies Glft Awj donaflthbs from sub%idiaTks1 Prlor Year Ity$15 Pdorvear Frtor year Priot YeAr Vmmtrkte d5 Rfstrjcted T•talFuDds 2021 2021 Z02J Total DollatloDS, Grants Legacies Total DoTratlons, Grants and Al LleS 17,163 17,163 1,75991 19 tnvestment hDtome CrTrt UDTfStrltttd FlaS CUrrt ytr Resldcte d$ Trtttt year Tottsl FrtaI Frtoryear 2022 2022 2022 2121 Dividend ]ncom¢ Non BÈtsk ts)lere5t teceiv&le 86,788 86,788 59.478 Tof&l iDW¢Stsltllt IDcomt 86,793 86,793 59,483 20 Expendlture cbarftgble activiti¢S- Grant funding of thtles Curretyéar Ur¢Jtrl¢le FUa CurrtDtye&T Rcstrictrd YreDiye4r Totsl ToialFuDdJ Current Year 2022 20Z2 2022 2021 Grants made to org¥nis&lion5 101.795 101,7 130ffj00 Total#tAl8kIE to$ B2£ 101,795 101,795 130ffj00 29
Jesbrow Foundatio Drtailed 8##lysi5 of bleome expellditure for the ye4r ended 31 M#tth 2022 8$ requlred by the SOIiP 2015 Bre¥kdowth ofGrnnts roade to org8Di5ttttoDs Curret yr UrtrIcie CurreratyQAr Restthknd Curreut yeAr Curreftt Yr 2022 22 Chasdai So*1¢ Cate AM Lid EJup(K)tLirriil¢d Supwrt the charity work¢T The British Friejkd s ofNetivAryth Bmth sh1 AssiKaitio SaTBh Moqeret food Tn MotTiS clwit6ble'fnt Kcrm Chochma8 Shiom8 Tn Shir Ch¢sed Boum¢mouth Hcsbrtw Congtegation Cubwit¢h Cb8bad Sotsth Loudtsn St SwithbBnS Bournemouth Sundcrl3Dd Qntre Koh¢l Th¢ Chid(en Soup ShelteT Wessex Jewish Beth Avth Synago8Ue SDn¢ha Dogs forth¢ bjitid Ipire Found&tion 8cottish udyv¢5 ¢tlltr¢ Sidebygid C&Tdiff S)DBwue Queens Park ChlbIeTnlst St Peters DCC The Bridg¢ al Wthd(x> FTiertds of Lubtirrir¢h Scodand Si Fnnci5 Hospice 20,000 10.ODO 9.000 8.000 7,400 6.000 6.000 5.5(Kl 5,000 5,000 2,070 iooo iooo 2,(X)O l(K)O 1.500 i.(K)O i.(K)O i.0 I,IK)O 1,000 1,000 500 500 500 500 200 125 20.(K)O 10.000 9.(K)O 8.(rf)O 7,400 6,(K)O 6,000 5.500 5.000 5,000 2,070 2.000 2.0(K) 2.0(K) io 1.5(K) i.O(K) 1.0 1.000 I.ODD 1,000 500 500 5(M) 5j 200 125 101.795 IOJ,795 30
Jesbrow Foundatlon Dttailed gnAIy5is of income attd expenditure for the year eded 31 Mareb 2022 a5 required by the SORP 2015 Bre&kdown of GraDts lo orga1&11100l PrlorYeAr Urtresirkted d5 PriorYtr PbrYu Ttstsi Fupds Prlor Year 2021 2021 2021 CLr¢ AU BSD Chatitsble Trust EdupooT Ltd Sarah M05Et&I FoodTtost The Chicken Soup Sbdier B B¢notroth Re S¢ftrTorah 15,000 10,000 10,000 iO.O(K> 6,5LKI S.0(Kl 5.0(Kl io.ooo 10.000 io.ooo 6.500 ES&R Fauweathercbtititdble FolldaIl0 Morlis Charitablc Trllst Nortb Wesl S¢phardish Synsgo8U¢ Shir Chesed Bei8 Yistoel Chthad SLSP South Lolldoll Ths Sulldetld Kohel The Pitisk¢r Centre Bournemoutb Sepb¥th" A5WC CarDP Simdi E]lltsD(la Fate Sh8r¢ Sussex FoDd Lifdine Guid¢ Dogs forth¢ Blind 5.0(K) 5.0(X) 5.0 S.0(k) 4.5 4,0 2.000 5.(K>O 4.500 2,000 1,000 1,000 1.000 1,000 1,000 1.000 1.000 1.000 1,000 1.000 1.000 l.(K>D I.(K>D 1,000 1.000 Safe Fanui¢5 forChiJdr¢n Sideby Sid¢ Grant fimding is made via ¢lwitabl¢ or8aDi5aiioJJs 10 SUPPDrts aim5. fundiDg hos been provided to support projcets that provid¢ 5UPPOrt and r¢li¢f foT edue*io4 shelw. foD(5VPPOrt for those und¢rtr&king piojects and presejvaiion of thcJeivish faith aDd hcritag¢. 31
JesbTh>w Foulldatio Dttlkd gjtalysls of incothe And eXpedIre for the y¢8r ended 31 Ma 2022 Is reqlllred by tbe SOR2 2015 21 Support eO5ts for eharltable a¢tlvitie5 crrentyr UDrfslriÈttd ds CthYr<Dtyellr RtrI¢l CvrfÈrÈi yeAr PrJDrYE&Y Tothl Fud5 Total Currertl Ye&r 2022 2•22 2021 Admillislrolive overhertds Stationery and printing Advertising and marketill8 470 470 ProfUsionalfepIrf ¢0 tTdvlsors rther khedudlior or LKaminer Accoutttancy fees other than examination 7,175 or audit ft¢S Legal fees Other legal and professional 7,175 5,gSI 3,960 10,104 11.424 JlJ24 Flnaneiolcosts Bank ¢harges 35 35 Support ¢o$t5 before reAUotatioD 19,104 19.104 20,113 Totsl support eosts- Cmrrent Year 19,104 IY,104 20,113 The b8515 of d10110 of c08ts beThveea a¢tiviiies is dEscribedutLder a¢fowititigpo5iGies All the &Ypenditur¢ in thE PriOTye8r IlDrestii¢kd. Admlnlsirnlive overhe4d¥ Th¢ 6&sis of ailocatioJJ of ¢osrsbeN¢ell aetiviiies is de5uib¢d uttder gccotsDtillg policies Z2 Other Exp¢nditsrt- GoveTn#nee e05ts CTTet yttr Ullr&rt£ted Futhdj Currtit yr R¢strlcted CwrretttYT Tothl Fwltts FriorYo*r Tolal Fuods Curre#l Yeor 2122 2021 2021 Indep¢Ddent Examiner's fees 1.200 J Joo 1000 Tothl Goveru8ll¢¢ costs 1,200 1,200 1,000 Ali th¢ wendiNr¢ the prior Jrarw&s wyrestrictr 32
Je5bTOW FouDdatloD Detsiled aJtAlysls of income 9nd txpendltsre for tbe year ended 31 MAr¢h 2022 as Tequired by the SORP 2015 23 Totsl Charitable expendithre CwTreLt ye&T UDrttlrlcted Curreoiyear C¥rrÈnt yefvr Totsl fiU riDT YeAr TotAI Fuids CMrrÉwt Yeor Funds 2022 2022 2O2Z Total AntMakIng costs Tot&1 support ¢osts Total Govemance costs B2t B2d Ble 101,795 19.104 1.200 101.795 19.104 1200 130,600 20,113 1.000 Totsl cbxrltabl¢ expeRdllure 112,099 ft22,099 151,713 All ihe expendilte in wior year wa% ur¢rc5tride prtor Year UDftstYJcttyl Pr4oTY¢ar Rtyltlc FuDd5 Pdor YeAr Totsl Prior Yeffr 2021 2021 Tot81 antmakIng costs Total SUPFK>rt ¢osls Total Govern#n¢¢ costs B2¢ B2d B2¢ 130,600 130,60 20,113 I,fjoo 1,000 Totsl ¢hxritsble ¢xpettdlthTe B2 151.713 151,713 33
Jesbrow FouDdatio AetivSty Analysis of Income 8Trd expelldltllre for the ftsr the yeAr end¢d 31 Mareh 2(122 This onalysls ts cthssslfiedby oc¢ivlty undu4>tbp convenrtofvjal AéMnithildes¢ripiloKs. 24 An¥41ysls of illcom¢ by Rethlty SOFA r¢f 2022 2021 A¢tivlty Summary of Tolollmcome, IKcludlNg ihe l¢eMw abo 1,759,891 59,483 Dooalions & L¢Baeles ]n51]neI income Al A4 17,163 86,793 T•tal illcome as shown iii tbe SOFA 103.956 1,819,374 calOrIeS fjslmcome Jncorne from cx¢hangetrBtJsactiotss 103,956 1.819.374 25 Allaly5ts of ¢hsrltable txpendStllTe by activlty Aetlvlty Dlrtct costs Support Cost$ Grant fulldig of attivltit5 21122 Total Total 2U22 2U22 21J22 211ZI 98 Administraliv¢ overheads Prof¢ssioLal f¢¢5 Finall¢fft81 costs Grajjnnakkng oasts 470 470 20.015 18,399 35 18,599 35 130,600 101.795 101,795 Totgl Grinl Mgking 19,IlJ4 101.795 120.899 150,713
Jesbrow Foundation Activity An&lysts of lll¢ome and expendltsre for the for Ibe year ellded 31 March 2022 8mmry of chirltgbk costs by atthrlty Dir¢¢t tosts SPPort costs GraDt fuoditlg of getivltles 2022 Totsl Total 2021 2022 2022 2021 120.899 150.713 Totsl Gronl Makll Tota] Gtrv¢rnantt ¢0sts Os detsiled ]nNole 19,104 1,200 1200 I,o(K) 22 Total thrltable expeThdltu 20J04 122,099 151.713 'I"h¢ biLSiS oi $llo¢atson ol"costs bEtwecn actiwt1¢5 ts de5crhbed wider ac¢owJtiti8poIicics The bttakdowtt of tbi8 expenditure by t)yc of SPBttdillg (ienomillal cla5sificatioll) is dctsilcd in note 23 ADglysls of 5llPPDrt ODd 8overDID¢e costs by charltbk aethl¢ies GovevllaD¢e Flttante Otb¢r Overheads TDtsI Actlvlty R¢50ur¢¢s 19,104 1200 Grant Making Other thoritable activilies 35 19.069 1,200 Grathd Totsl 1,200 35 19.069 10.304 Summary ofgrallt mallttg by Actlvlty Grgots to lttstltiOlls 2022 Gr8llts to individuals 2022 Support e05ts 2022 Tots Tot*l 2022 2021 GraDtMakiDg 101.795 IOJ,79S 130,600 101,795 130,600 d¢tsi1s of grautsmaJ¢ 3Ed related Costs, ill¢ludiDgsttpp COS ye showD itt note 20.
Jesbrow FONd90ll Activity aD•ly5is of lttcome expendlture for the for the yelr ended 31 Marth 2022 26 AD#lysis orn0 charitable eypenditure by actlvlty Aetlvlty GovtrDaDtt ¢051s GovErno*¢e¢osts costs 2rf122 2021 Other Exp¢nditUEe- GovetDatte $1S as detailed inNote 22 1,200 1.000 36