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 State￿￿nI of FitJan¢i8] Activitics- Prior Year statement Statement of totsl Kcognised gains and1055¢5 Revalu8tion Te5erves r￿ed 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$trative detalls The churfty leg81 nam#of the ¢I￿rity i5:. J¢sbrowF(xmdatioD. The clrarity'xfjrew operalioH VKclifjrftable rewstrotion. The ch￿lty is r¢gi*¢red EJJglattd & Wal¢s witbthe ChaTity ComissioD ID EDBlaDd & Wales ICCEW) with Charity umber 1170816. The Charirydoes notop¢r8t¢ in allyoverseas jurisdiclion5. Lexolstrudureollh£cht7rity Thecharity is Cor￿ti￿]I¢d 85 a ¢Otllpatty limiled by 8uarABiee, tegistered UDder the C(ImportiC8 Acts. Thc 8ov¢rnin8 documeni of the ¢harity 15 th¢Mett￿dllrn and Article50f Association c3tabli3hingtbe company wJd¢r rA)]npÉDy The govcrnin8 docutDeDt is dated 15 November2016 TherB are LO rtstri¢tion5 in the g0veThingdocuD)￿ts on ¢k operitioll of th¢ Cb8rity or Qtt its itivestmentpo%4rts other thart those tinposed by Charity LAW. By QPBratiDn of all. I￿Ste¢S dIre￿OrS uttder th¢ Cornpallie5 Act 2006 and all d￿e￿Or5 are bvstees w)dcT ChHrtts¢S legislaiiort aod haver¢spoDsibililies, a$ suth. uth both coMpanya[￿ ¢h8yity legi51atlQD. The ¢r￿lee5 are all individva]s. Jesbrow Foundation C¢)mpw Regis￿8110￿ NuDJber- 09146153 Trustees, Annwdl Report for the year ended 31 Mareh 2022 The print1￿1 operalinE address. telepjione Dvmb¢r, email web add￿SSe$ 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¢ Tr￿1¢¢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 th￿tee 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 relicvc*ckncgs 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 sh￿ter via suppl￿￿18 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 care￿IlY seleclal chatjtablyorg￿1l7.8l10￿ 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 8r￿ts 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 )Tomdi0￿8h¢IteT. The dlJlereKce Ihe charity'sperformunee during ¢hÉyear htss m¢7de go the benefviurles oflhe charity. furtdiog provided lo the iwellty ei8knt Ch￿Ille5 whohav¢ T¢￿]Yea f￿dIng duriD8 the ye￿baS 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 p￿SSu￿ 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 proVid￿g 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 ¢oDlin￿d impaot OD the iDve8toJettts of Cowd 19 8ttd Russia's invasion of Ukraine togethcrwith thc wnlinued ullcertatiJtyfollowingth¢iK's deplfft￿e 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$. They conliJJu¢ lo rejy professi￿al advice from tbe stockbroker. Structure? goY¢rnAnce and man¥gemellÉ of the charlty The meihods used¢o recruit and appolnl new chllrity Ir￿￿t¢s. It is a Tequiremcnt for th¢ cbllrity to have three 8J)dsixtrustees. Newtsvste¢s appoitited by the board who have Ibe e¢ess8ry skills. cxpui¢Dce 2ttd ethical beliets to b¢llefit the ¢barity as a w]MbJ JISBC 59 Old Cbristcburch lioRd BO￿￿emoVIb BHI JEH La¢w Soliciiors 5 Poole Road B(hurnetDOUtb BH2 SQL Farley & ThollwsonPiDc Grange Bath Road Bouocmouth BHI 2NU StDJPSOD & As50cilltsS AccouDlaols Ltd 5 Aluth Chitic Road BwDemDuth BH4 8DT Solicitors Investsncnt advisor& Finaoeial review The charlty'sfiM4neialpo3ilion arf Ihe ¢ndoftheyear ended31 March 21122 Tr rm8DciBI PDsiliim of thecharity 0131 MBrcb 2022 alld Comparati￿ fot tbe prior periol as ￿tsre fL￿Y dethiled ￿ the accounts. catt be sumnwised ￿ ftsllows.'- 2021 2021 Net ID¢oJEtt 135,757 1.908.480 UDresgricted Revenue available l¢)T the genertl purposes of the charity 2,224,155 1088.398 Total FRlld8 2.224,155 2,088,398 Finanelalrevlew ofÉhepDsilion di ihe reporting du¢e, 31 March 2022. The Truslees tortsider the fu)￿¢1&1 perfortnance by th¢ Chgrity th18 year ioh&ve b¢¢n go(vJ. The perfotD8llCe of tbe jnve5tmenst has been strong dispite &redized loss onth¢ibswsal ofBallie Gifford Chine Gro￿ Tnjstplc. Specific cb8Dxe$ ￿ fLxal a￿ts 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 t￿b 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 $8tisfiedth8t thB chaTitys asscts ID esch fi￿d are available and lldequ&te to ￿lfil its obligations ID re5pe¢l of each fuDd. Details of Tbe Independent Examlner MrA Simpsort FCA Memb¢r of IDStitul¢ of ChJrt¢r¢d AccoU[￿ts EllgtaLd atsd Wales & Associates IAc¢outstsois) Eld. Alum Hous4 5 Alum Chin¢ Ro Bourn¢mouth Dorset BH48DT Statement of the Directors Trustees, Re5pollslbililies Th¢ tru$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 tI￿tthe SORP 2005 has beejj withthaw the Trustees detemined 10 illterpret this respo￿81b21iry as requiring to follow currenl best ptaciite and prepare the accou￿¢S a¢cordtn8 10 the FRS 102 SORP {Stat¢mentofRe¢(xll￿eDded 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 prep￿￿8 those fuwial 5tatemelllS the Board is requtred to:. Jesbrow ￿'017nd￿tion Compally Re￿stratiO￿Nllmbtt. 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.. . prep￿e 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 p￿ttl¢ehave beell followe￿ 8ubj¢¢tto wy Jtwterial departtwu disc]osed attd expl*illed 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 resp0j￿Eb1¢ tormaLDtau)JDg 8thquaie a¢eouniiDg records whjcb dtsclose ￿t￿￿￿0]Mble a¢¢urn¢y kt any lime the fmallcial position of tb¢ cb8Tity aDd are $uffici¢nt io show and explain the charitys traA%actions and ellable IheLh Io ¢Dsure that the finaDcial statemellts cotDply thc Compani¢s Act 2006 End Cotthplywith regulatiOD5 madeunder thc Chariti¢5 Act. They are ￿s0 ￿Sponsibl¢ for saf¢guaTdingthe 85s¢ts of the attd hence fortskiD8 re&80tsable steps forth¢pr¢vention ÈDdd¢tectiott of fraud and otheri￿¢@￿]8ritieS. The Trust￿8 are ￿sOrt5pOnsibl¢ forthe C(￿teDts of th¢Th)s￿e5, f¢POTL and the 5taiulory respollsibility of the It￿et￿nd¢￿tExaWiDC1 in relation to the TNslecOrcpDrt 1$ limi*d to ¢xarDiWngt￿ Jrport and t￿wIngthat. 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 ReC￿men￿edPT￿e1lce 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 RepOrl￿g Standard lol leffecitv¢ l%t Jglluary 20161 11J¢s¢ fJnallci81 sLaierDErtts bavebeejj prtpareo in 4￿rI)nCe with the provt5ions iti Part 15 of th¢ Companies Art2006. applicable lo CQrnP2niE5 S￿bJect lo thc Sm￿1 ¢ompaDi¢5 r¢2im¢. This Teport approved by thc boprd of tr￿￿te2$ 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 T￿SleeS Drt my &%amination of the fin8ncial sPdtemenis of ih¢dwstÈble on pag¢5 10ts> 36 lortbe year ¢nd¢d 31 Ma￿h 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 In￿lfied 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{e￿w). and und¢rtbe historical eosteonvention 8ttdthe a¢coulltiRg policies SCI out on page 18. Resp¢dlv¢ r￿p￿nSibilI1les of theTrusfeei the llldepetsdeDt Examin¢rllnd tht b*$is of the r¢pDrt As des¢ribed i)tt page 5. YO￿ the ¢byrit8ble ¢otttpaLY8 Tntth¢4 who aTe tslso IbeD￿CtOrS of the Cotnpany for the P￿￿OSe$ of Compfilly law. sre respoJJsible forthe preparBtiOL ofthe fthaD¢ial S*ateD]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 AwlitT4￿Lycm¢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 ￿et￿be[S bave requested audil pursv9nt to Sectioll 476 of the Comp8JJies Art2006. As d coDsequcnc4 TrUs￿eshav¢ ekcted that the finaneial stakm¢nt5 be subjeeito rnd¢p¢ndeDteXam1JTr￿10n. 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¢U￿nts 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 D￿ctIONS given bytho Cb*ity ComDJiSSiOll wlliers￿ti0th 14515llb) of thE Aci sctting out thc dutie5 of sn ittdepeJJde1rteK9mi￿r 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 $iatemeLts, and seekiDg explattatiolls from YO￿ gs Tr￿￿s, Concerning such mattcts. Tbc purpose ofthttex8mitiÈtion is to estabtssh as faras possThi le that thete hav¢ bteedKs of cbarity legislation and tha¢ 00 a l¢Btbasisof evidence relevant to the amouJJls and disK105ure5 mide. ihe f￿aDClaI 5tatemcnts compty with th¢ SORP. Jesbrow FoundatiOD The procedures uttdertakea do notprovid¢ Bll the eyidefr￿e that would b¢ reqttl￿ irt an audil and iDfonnatioll supplied by the Trustees iD the couise of ibe examiaation is llot subje¢i£d to audittesls or enquiries and does rtol cov¢r￿1 the rnatEet8 that an audiior would consider in artivitig at an opillion. The plaDniDg &nd conduct of w) 8uditgoe5 bwlld th¢ limitrd assurAn¢e that an independent exHminBlion CRn provide CoD8¢qu¢nt]y, I don￿eXpresS ats audit opinion on the viewgiverj by the financial 5tatemeDtS, 8nd ill p￿IcUlar, I ¢xpres8no opinitsn as to whether tbe fitwicial statettrtnls give a ttuc and fairviewof the affairs ofth¢ tharity. 8JJdmy ryrt 15 li]Rited 10 the tnattets sct out IJJ th¢ stat¢mentbelow. I plgtswed 8nd pBrfonned my ￿xamination so as lo s*isfy myself Ibal tbe obj¢¢tiV¢5 Trfthe independeot &wllwali¢)ll aTe 8¢hieved attd b¢for¢ fjnalisingthe report l obt&itied WTitt¢n assura￿¢5 frotll the Trnstees of all Jllalerial ￿￿tters. Ind¢pcndent Ex#tyJitttr'$ 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 t￿pallY ar¢ Dot rquired to k avdi*d under Part 16 of the CoJnp*Jiu Ad 2(X)6., 'IIL*S is a T¢POrt in respectot att ¢X8tttiti&tioJJ cgrried outUDder 145 oj.the Act alld ￿ awrdsnce Wllb UJre¢tions giv¢ll by the Ch￿lty 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'.- aewu￿tiD8 r￿ordS 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 Rewmmet￿ed 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 UnderS￿ndin80f the r￿dnclal siatcments 10 b¢ Te&dJe sil￿ed.. MT A sim￿50￿ FCA. In endent ExAminer InstityJi¢ of (￿￿rtered Ae(x>urLtsDts England ynd Wales Simpson & Associates {Accountsntsl Ltd. Alu￿ House, 5 Alum Chin¢ Rottd BoUrnE￿oUth 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 C￿rMbtY￿r Restrlrled Cpmtstyejr TotslFund$ 2022 2022 21b22 2021 li¢o]ne & E￿d07￿¢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]tt*ttts. As requir¢dbypAra8raph 4.60 of the SORP, Ihe brought folward and ¢atTied foJ%vard fuDds abovebave been agreed to the Balattce st￿eL A Statement of Total Recogoised GaiD$ lod L055es is illduded as 8prim4ryststemerLt&D the5¢ ￿¢0￿Ots. All the priorycar tr￿actl￿D5 unrestrict¢J item5. aNI no filltbcranalysi5 is r¢qiiircil All activities derive from ctsntinuing operations The notes ittfiehed OTr p*ge5 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 aCtI￿rt¢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¢&$ p￿eedSOr Allydispos81$. The Dotes Attacb¢d OD p#g¢$ 18 to 36 form intsgr91 p8rt of th¢se Aceovnts. 13 Jesbrow FouDd*tlon - 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 r￿lld$ Unrf4trJtted Tfjtal LHst year Ttytll F￿ndS 2021 FuDds F¥nds 2022 Fu￿05 2W22 2022 Accumulated fi￿d$ 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 DcsigD*twl [￿￿￿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$tts ofthe ¢&ority ar¢ fU￿ded by the fund$ 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 ¢l￿pat1Y 15 ¢ntit]ed to ¢xemptiOtt from the requir¢n￿t 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¢¢]] prepa￿d 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¥s*es 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 AccOv￿ling polities Polici85 rvlatrlttg lo ilteproduellt>N of ffceoiin BASIS of prep%r*tion 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 J￿￿ary 2016) olld'FRS 102 SO]IP Isitiement of RecoJD]lleDded Practice forAccounling 2nd Rq)(krtingby cl￿stieS) 2019. applicable to all a￿O￿lIngpeJloos b¢8iDniJJgon or after 1st January 20191, (The SORP}. published by tbe Ch￿lty 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 beg1j￿ing 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, noti4￿th8[andIllg th¢ fact that th¢ex¢allt $tètutory reguiatsoD5, the Chariti¢s (A￿OU￿ts and Reports) Regd8tions 2008 refer explieitjyto th¢ SORP 2005. This bas done to accord with CllTreDI btst pra¢ti¢& Measuremellt 8nd estimaiion- th¢ Trust*5have made a DumbErofjud8emcnts aDd e$limations ¢oDc¢rllittgthe fotur¢ P8DdetWC particularty uj respEd of Its investhJeDt PDliGy and rcmHin fi￿Y inv&8tedat th¢ Sig￿11b8 of th¢se￿COW1ts. Golmg Coll¢ern The charitabl¢ activities are eniiT¢lyd¢E*ndeLi 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 Sat￿ried 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 T￿￿tee8 arejjrt aw8Te of onymaieri41 uncertzinile5 alx)ul the charity'5 ability to as a goitig cotscern. Risk4 A￿d futitre 88wmption$ The ch￿Lty is a public benefit eDlity. Pollcles relalingto eulegories oflmeome ondincome reeogRIIIon. Nature of iDeome Gro$8 iti¢oJne represents the value, Det ofvaluE adthd and oisctyjtt￿ of 8(￿ProVided to euslonws andwork cBttie¢J outin respect of8eThiees provided 10 ¢ustonKr& Citegories of Jneomt ]n¢4)me is c8tegorised as iDcorn¢ froTr exchange traD5a¢lion5 {contract illcome from non*xd￿ge traD5artioD$ {wft51, ittvutmcnt incotlle aDd oth¢r income. Illeome from ¢xchathg¢ irAn*a¢tlons is received by th¢ ¢I￿ity forgood5 ors¢rviees suppli¢d UDd¢r (￿8¢tor￿￿eT¢ eJJli¢JemeDt is subject lo f￿r]I]ing PErfmnw¢c r¢]Bted coDdilions. Th¢ incotrte thetbarity T¢*ives ts approxIll￿t¢lY equal in ￿luC to the goud8 or S¢NCe8 supplied by thc th8Tiry to the purcbaser. I￿COMe from a tton-tx¢haDg¢ IraD5aeliDn is where the charity re¢¢ivf8 value froo) thedonorwithoul pr￿￿￿108 ¢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 ¢xch3￿ge 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 n￿aSUred reli&bJy. DividBnds are theshareholder's righttor¢ceivepaynKDt is ¢$tabiishes5. bBforededurting 8uytt5aled ftts or ¢05ts. A¢rots#ting for O¢f¢rred I￿¢0￿* and iDCOlllt re¢elv¢d adv*n¢e Where te￿5 oLd eollditioD5 rel&tthg kn income h&venot been m¢t orun¢ertainty exists &8tOWbEtl￿ the cbarity can ]ne¢t any term$ or ¢oJJdiu¢)DS otherwlsemythin its control. itscom¢ is llot recog0i8￿] butts defuT¢d as altabiisty ]( is probable that the terJn5 or Conditio￿ imposed ¢3nbe tDei. Any wt th&t is sllbjeetto perform8ttce-re]atrd ¢oJJditioDs Y￿e1ved io advance Df ddivcriDgthe and s¢rvicesrequhrai by that tOLditiofy or is 8ubjectio ￿￿llet ci)JJditiOD5 wholly outsid¢ the colltrol orth¢ recipicttt cbarity, is ftccounled for us o liabibty atsd Sho￿ ¢)n theba1￿)¢¢ sbeel as def￿r¢& incoll￿. Deferred income is JEleased to ill¢eoJ¢ illthe reportllEg period kn which the pertom]anctrrelated or (thr condiliolls that linit Tecognitiou Ère meL Wh¢D it￿O￿t from 8 8T&llt or donalion h&$ not bten r¢co￿lSed dtte to th¢ colldltiony apply￿ iotht 8ift Dol beitig Itholly within the control of there¢1p1￿t ¢baTity. it is diselos¢d &s 8 eotitiDg¢nt&gsd if receipt of the graDt or doDttdon is probable once those ¢onditioDs ar¢ met. Wh¢re titDe related eonditiO]Lq are IDJp05¢dorimpAied by a futsthr. thenthe iDtome is apportiolled lo th¢ till￿ p¥iods cou¢eme¢5,all whcr¢ appltcabl4 18 accounted for es a ]iBbi]iiy and show￿ OD the balaucesheet &8 def¢Th¢d I]￿]￿e. When grants received in advaryce of Iheexpelldit￿ OL the a¢tsvity fUlld￿ by tb¢[￿ but there gr¢ DO specifjc tirD¢r¢late4J CODditsons. thell Ihe iDcorne d¢ferred. Ally conditlOD that illows forthe recovery byth¢ donorof aDy W]expeJded part of a wt d0¢5 not p]Yventre¢(wkiliOQ of the ineom¢ £ollCeme￿ but 8 liability to aDyrepayJJent is Tecogolsed wb¢4Tepaym¢nl bwotDes probable. IDtome from kga¢les Jllcome from legaciw as r¢co8llised whtD the cl￿rIty h88 suffECiw￿eVlden¢t thai t wft b8$ been IBfttothem, th&t where r¢quired. probate hB5 been the exetuior is 59ti5fied that the property in quegtion will n()t bc required 10 satisfy clttuL8 in th¢ estate. Ibal it is probable that th¢ azllokntsi Hryll be receivedby the cbarity, and th¢ 8mOUDt to be received can b¢ %till￿ted with 5uffieietst accuracy. 8DdthaLany coJJdilions Èttached ts) the le8a¢y arc ¢ith¢r wthinth¢ wntrol of the charity or bave b¢eD D)et. Wh¢r¢ a pa)ryn¢nt 1$ received frow att est8ie or is llolified as receivable by th¢exe£utors &fterth¢TeportllJg date kforethe tttcouDtS gre ￿￿Orised for i55ue bul it is ¢l¢arthai thBpayment bad be¢]) ay¢ed by the executors priorto th¢ elld of th¢ r¢portitig perio¢ th¢u the amount WDcerned i$ tr¢aled &$ an adjusliJJ8 Cvent thd accll￿d 8$ iticome krythe ae¢ouoiiD8 period if r¢c¢ipt is probable. Where the charity ￿$ estsblished¢nlitletDertt to a le8acybut there is ullcejtsinty a5tothe omoujtof the payDJenL d¢iiils ofthe legacy artdi5closed as a co]ktuJgent 2SS¢t uotil thE ciitrria for income recognition are m¢L WhuE ¥ lega¢y ys subjec¢ to th¢ iDlerest of 8 life teDani the le8W is Dotreco￿)•￿d Incom¢ UDtil the death of th¢ lifetellant. If itis dotsblfid that futl settlementof &le8acyd¢bior ￿ryI1 be rt¢eive￿ thEa an &djuslJne411 LS mad¢ to Teduce the of the l¢g d¢blgr legacy income rather thaD charBiD¥ thc adjusttTWlI as C￿endit￿e ID the siatemetstof Aclivili¢5 19 Jesbrow FouDdatioD Notss to the Accounts for the year ended 3J Marcb 2022 Polleles reléthjrygio ￿Pend[l￿re OA goods ondservlcesprovldedts ihe eharlty. ReeogDIt5oD of Ilabllltles alld ￿p￿dIt￿re A118biliLy, alld the Tela*d ¢xpendiiiire. is r¢u)gDisedwheD a l¢gai or L7>l￿ttwtsYe 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 a￿DUn1 of the fvtsJT¢ oxpenditure requ￿edt0 settle ibe obligaliots are uocertau]. wv¢ rise to aprovisioll ￿ the aCCo￿ts. icb is r¢vsewed atthc occounlittg Ihe provysiott is incre8sed lo rtfl¢ct any iDcre&%¢s in liHbilities. gnd ￿ d￿reaSedbY 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 sh￿eS. trad￿ botth, ijjvesttllettt prop¢rti¢s and StiJILlarinvc5tsnetsts ar¢5htswtt ioiiia]ly at cost upo cquisilion wjd at thetrm**¢tvglue al the b￿3￿ce sheetdal¢ atthB of th¢ fin8o¢Aal peri(xi. ]nY￿n¢￿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 I￿lqUeS ¢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$. Gift5 of tangibl¢ f￿¢d &ssets orgraDts ora capitsl nature, wv¢n for the pUrKm>s￿ of Acquiring specifi¢ aS￿ts to bB fttlly utilised in the of ibe d)jeclS of the ¢barity, are credited to fixed asset fi￿￿$ 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 $p¢¢ifi¢pwpos4 thell tILe fix¢d H58et fimd so created is cat¢gorised as ar¢5tricied fjxed ￿Se( fi￿d. akd th¢ rdewant rcstrictioos are nol¢d in the fix¢d &*1 Lote O. wtkre the imrjs of ihe giftar¢rnEI ¢)J￿e th¢os5eLi5 a¢qUI￿ so allowing tkn¢ charity ious¢ the asset OD UDrestri¢iedb&sis. iDcltsdiLg the right 10 re¢eiv¢ the pr0￿CdS of future s81c of the asseton ￿￿e$￿i¢l¢d basis. tknen the fLYed &K¢t fuJMJ so Created is ¢ate8orised as a dcsignalcd fixed &8Set f￿￿. When ￿Sets ar acqUi￿d forth¢ fvrtker8ttee of th¢ ¢hBritys objects. uiiiisi08tbe Charit￿S 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 sttbxquentrevaj￿tiOTr. As th¢ r¢lat¢d assets ar¢ depreciats4 irl a¢C4)[dat￿t￿ryth 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 v￿uc 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 fi1ft￿e sale, is disclosed gs & coniiDgeDt liability utsiess thc ent thgtw>uld trigger repa)ryn¢ntof the gtsllt becoth&g probable I￿￿1}ith cage a ￿ability for JEpaymettt ss re¢oBDised. Insof8r ys thi5 poli¢yrelaie5 to Govern￿Dl grallts attd to the exteni th&( it tDay bc a dcparturc from thB FRS 102 SORP (St2iemeni of R¢cO￿n￿[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 ￿￿oI￿ts at the b&lAtt￿sheet (l*e. 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$irume￿t$ 5D¢l￿oI￿g casb 4Dd b&nk bal*nees Cashheld by the charity is iDclllded atthe èmoutttactsally held a￿d 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¢rllii￿8 fair V￿￿e ￿ 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 Tn￿le¢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 t￿lI0n in respect of ille0￿e or capital ￿l￿S 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 illc0￿c 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 ch￿l￿b]C body orbodies 5unilor objects to tbE clwity. S lllvestmeot ggkns r]rDI ye4r u￿r￿5t￿tI 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) 5￿j 200 125 101.795 IOJ,795 30 Jesbrow Foundatlon Dttailed gnAIy5is of income attd expenditure for the year e￿ded 31 Mareb 2022 a5 required by the SORP 2015 Bre&kdown of GraDts lo orga￿1&11100l PrlorYeAr Urtresirkted d5 PriorYt*r P*brYu 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 Foll￿daIl0￿ Morlis Charitablc Trllst Nortb Wesl S¢phardish Synsgo8U¢ Shir Chesed Bei8 Yistoel Chthad SLSP South Lolldoll Ths Sulldetl￿d 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 Dtt*lkd gjtalysls of incothe And eXpe￿dI￿re for the y¢8r ended 31 Ma￿￿ 2022 Is reqlllred by tbe SOR2 2015 21 Support eO5ts for eharltable a¢tlvitie5 c￿rrenty￿r UDrfslriÈttd ds CthYrrt ¢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 ]n￿51]ne￿I income Al A4 17,163 86,793 T•tal illcome as shown iii tbe SOFA 103.956 1,819,374 cal￿OrIeS fjslmcome Jncorne from cx¢hangetrBtJsactiotss 103,956 1.819.374 25 Allaly5ts of ¢hsrltable txpendStllTe by activlty Aetlvlty Dlrtct costs Support Cost$ Grant fulldi￿g 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 8￿mm￿ry of chirltgbk costs by atthrlty Dir¢¢t tosts S￿PPort 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 th*rltable 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 charlt*bk 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 lttstl￿tiOlls 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 FON￿d9￿0ll 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