**Trustees Report and Audited Financial Statements** For the year ended 30 September 2022 

Chana Charity Ltd Registered Charity Number: 1172957 Registered Company Number: 10751229 



**CHANA CHARITY LTD** 

**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022** 

|||**Page**|
|---|---|---|
|**Report of the Trustees**|1|to 6|
|**Report of the Independent Auditors**|7|to 10|
|**Statement of Financial Activities**||11|
|**Balance Sheet**||12|
|**Cash Flow Statement**||13|
|**Notes to the Cash Flow Statement**||14|
|**Notes to the Financial Statements**|15|to 20|





## **Report of the trustees for the year ended** 30 September 2022 

**The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30th September 2022. The trustees have adopted the provisions of 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 2019).** 

Chana continues to ensure it has funds available to be able to help all those that required. Also, that the charity is able to operate at a professional level and implement new services when a significant need has been identified. 

As a charity that is funded solely by private donations and grants, Chana takes responsibility to ensure all funds are in place before launching any new initiatives. 

## Objectives and Activities Objectives and aims 

Chana supports married Jewish couples (as defined by the Office of the Chief Rabbi of the UK) with fertility related concerns and issues. This covers a wide range of areas from the inability to fall pregnant, miscarriages and stillbirth, male infertility, complications with birth, fertility preservation for newly diagnosed cancer patients, supporting couples with genetic issues to have children and many other areas that cause a couple issues which prevent them from having a child. 

With fertility complications affecting 1 in 6 couples, Chana provides important services to allow couples to access the help they need and facilitates what can sometimes be a long, complicated and emotional journey. With the NHS provisions for fertility related matters down to its lowest in decades, and in some cases non-existent the number of couples turning to us for help is higher than ever. The cost of treatments is increasing and on average, it can cost a couple £28,000 to have the baby they always dreamt of. 

Chana supports these couples and ensures the process is as easy for them as possible. 

Chana Charity Ltd (Registered Charity Number: 1172957) 

1 



## Chairman Report 

Next year Chana is turning 30. Looking back from where we started to where we are now, we’ve been on an incredible journey and gone from strength to strength. We have been fortunate to assist thousands of couples, emotionally and practically, within our community since 1994. 

Chana has seen a considerable amount of growth over the last 5 years. Our client numbers have doubled and we have grown our team of support workers to match, making sure no one is left without support. And with our help, we were seeing births from our clients nearly every week. 

We started 2022 with our second major crowdfunding campaign. It was 18 months since our previous campaign and yet again we were blown away by the level of support from our community, it exceeded all our expectations. We owe it to all our supporters who throughout the last 3 decades have helped us bring in over 860 new lives. Some of those children are now also turning 30 with families of their own. The impact of Chana’s work is now being seen across generations. 

Due to our growth, we have embarked on a milestone of purchasing our own premises. The vision we have is a hub that contains both our therapy rooms and offices. We believe we have found our ideal home for the decades to come and have begun the process with hopes in the near future we will be able to secure it. 

In spite of the challenges to clients the commitment from Chana was able to deliver support to all who needed it was unwavering. The Chana team delivering a full service without any waitlists to all those eligible. We have an excellent management team and office staff who are constantly striving for the highest levels of professionalism, in both the care that we offer and the day-to-day running of Chana. 

Along with my fellow trustees and management team, we have planned clear strategic growth for the short, medium and longer term and look forward to seeing the continued success. 

## Public Benefit 

The trustees confirm that they have referred to the Charity Commission’s general guidance on public benefit when reviewing their aims and objectives, planning future activities and setting their grant making policies for the year. 

Chana Charity Ltd (Registered Charity Number: 1172957) 

2 



## Services 

Chana offers clients a range of services based on their needs: 

- A confidential telephone helpline - Clients can phone our helpline and speak to one of our support workers who will be able to support them and guide them through the process of accessing help should they require it. 

- Confidential one-to-one and couples counselling. 

- Specialist medical support and information. We are privileged to have a Medical Advisory Panel of specialist consultants and medical practitioners, sensitive to the centrality of Jewish Law. They can offer expert guidance and identify the top relevant specialists in specific cases. All clients are able to have their cases presented to this multi-disciplinary team which meets quarterly; which would not be available to them anywhere else. 

- Financial assistance to help meet the cost of fertility investigations, treatment and counselling which would not otherwise be available on the NHS 

- Support Groups and Interactive Webinars where those who need can access information in other ways. 

- We run Educational Sessions for GPs, Rabbis and Rebbetzens (Rabbis’ wives), as well as members of the community on specific relevant subject matters. We also run webinars presented by Chana featuring some of the UK’s leading clinicians and professionals in the infertility world. This is free for the public and questions can be asked anonymously. 

## Grant Making 

The grant making policy is based on the trustees’ decision following investigation of applicants’ circumstances and with special reference to low income. This is always following full review of the couple’s medical history by the Medical Advisory Panel. 

Chana Charity Ltd (Registered Charity Number: 1172957) 

3 



## **Achievement and performance 2021-2022 Year in Review** 

- Chana has helped create 861 babies since it was founded in 1994. This year we were made aware of 43 births from our couples. 

- 184 new couples accessed help over the year to understand their fertility options and the treatments available to them, as well as being given emotional and practical support throughout their journey. 

- More than £585,000 was spent in order to provide counselling, telephone helpline, financial and medical support which was unavailable to them on the NHS and allowed them to have the baby they always dreamt of. 

- Our support team expanded with 2 new therapists to assist those who turn to Chana for help. We have also taken on 1 midwife to work directly with clients and assist with patient advocacy. 

- We continued to deliver educational and awareness events online and in person. We held these to inform the community of the work we do which, in turn, raised vital, additional funds to help us support those approaching us for help. 

Chana saw a resurgence in clients using our service post lockdown years as our clients could once again readily access clinics and hospitals. Our birth numbers doubled over the previous period due to how difficult it was for clients to access treatment at that time. Overall, all our statistics shown above increased around 15% over the previous year in line with expected growth. In addition to the new therapists, we took on a couple of few staff members to join our office and clinical management team. 

## Fundraising 

As a charity which is reliant solely on private donations, we ensure that we have the funds in place for all activities. 

Our second crowdfunding campaign took place in January 2022. It proved to be incredibly successful following on from our first one, 18 months earlier. We made the decision not to hold the campaign annually as it was felt by our team and trustees that the donations raised were sufficient for us to carry it through over a years period. 

The annual Chana Car Rally returned as a major fundraising event after being postponed for the two years prior. The Rally occurred in Mallorca in May 2022 and was attended by 70 guests who raised £503,600 for Chana. 

Unlike the previous year where due to Chana having no major fundraising campaigns or asks during this financial year, our income was significantly lower. Across the board our events, services, income and expenditure have returned to pre-pandemic levels. 

Our total income was £1,464,339 (2021: £465,065) and expenses were £1,127,348 (2021: £625,041) leaving a net surplus income of £336,991 (2021: £159,976 deficit). 

For the next financial year, we continue to look for new avenues of funding from both private donors and trusts as well as public grants that may be available to the charity. 

Chana Charity Ltd (Registered Charity Number: 1172957) 

4 



## Financial Review 

## Financial position 

This year, with growth we have worked to ensure we have a suitable reserve policy in place and that, to the best of our ability, there is always three months of reserves in place. 

As of 30th September 2022, net assets were £1,010,951 (2021: £673,960) which exceeds the reserve policy and ensures we can move forward as planned with the 2023 budget. 

## Principal funding sources 

Principal sources of funds are through fundraising events and the generosity of the public. 

## Reserves policy 

The trustees aim to hold reserves of at least 3 months running costs. This is to protect the Charity in the event that total income resources are lower than anticipated, and to protect services provided in the event of a time limited grant before having secured funding from a new source. The Charity has unrestricted reserves of at least £210,000 kept in a separate account, covering 3 month’s running costs. The trustees are confident they will be able to raise further funds to increase reserve levels if needed. 

## Goals for 2023 

- Continue to promote Chana to relevant communities to ensure more people reach us who need to. 

- Continue to assess our systems and polices and ensure we are offering the best level of care to Chana clients. Making sure that Chana is able to provide a professional level of service while remaining versatile in the adapting landscape. 

- Continue to grow the Support team to ensure we can meet the growing demands on the charity with a range of services. 

- Purchasing a new home for Chana. Creating therapy and office spaces that are done to a high standard in line with client expectations when attending a professional therapist. 

- Develop and grow new fundraising opportunities to ensure the finances are in places for the additional cost pressures on the charity. 

- Focused events for men to encourage education in the community that fertility is not only a female issue. 

Chana Charity Ltd (Registered Charity Number: 1172957) 

5 



**CHANA CHARITY LTD (REGISTERED NUMBER: 10751229)** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2022** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** 

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. 

## **Risk management** 

The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to manage these risks. 

The day to day affairs of the charity are administered by the Board of Trustees. 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** 

10751229 (England and Wales) 

## **Registered Charity number** 

1172957 

## **Registered office** 

23 Ravenshurst Avenue London NW4 4EE 

## **Trustees** 

Mr U N Goldberg Mrs E Grosskopf Mr B Groszman Mr D P Rabson Mr M Stimler 

## **Auditors** 

Melinek Fine LLP Chartered Accountants Statutory Auditors First Floor, Winston House 349 Regents Park Road London N3 1DH 

Page 6 



21 July 2023 



**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CHANA CHARITY LTD (REGISTERED NUMBER: 10751229)** 

## **Opinion** 

We have audited the financial statements of Chana Charity Ltd (the 'charitable company') for the year ended 30 September 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

- In our opinion the financial statements: 

- give a true and fair view of the state of the charitable company's affairs as at 30 September 2022 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report.  We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.  We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Other matters** 

The opening balances were unaudited as the charity did not carry out an audit last year and nothing has come to our knowledge which suggests that the opening balances contain material misstatements. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. 

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.  We have nothing to report in this regard. 

## **Opinions on other matters prescribed by the Companies Act 2006** 

In our opinion, based on the work undertaken in the course of the audit: 

- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the Report of the Trustees has been prepared in accordance with applicable legal requirements. 

Page 8 



**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CHANA CHARITY LTD (REGISTERED NUMBER: 10751229)** 

## **Matters on which we are required to report by exception** 

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees. 

- We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: 

- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of trustees' remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit; or 

- the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees. 

## **Responsibilities of trustees** 

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. 

## **Our responsibilities for the audit of the financial statements** 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion.  Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: inquiries of management and those charged with governance as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; review of board minutes; testing the appropriateness of entries in the nominal ledger, including journal entries; reviewing transactions around the end of the reporting period; and the performance of analytical procedures to identify unexpected movements in account balances which may be indicative of fraud. 

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity’s controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK). 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. 

Page 9 



## **CHANA CHARITY LTD** 

## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2022** 

|Notes<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>**Charitable activities**<br>4<br>Income from charitable activities<br>Other trading activities<br>3<br>**Total**<br>**EXPENDITURE ON**<br>Raising funds<br>5<br>**Charitable activities**<br>6<br>Advice and support of couples dealing with<br>infertility<br>Support costs<br>**Total**<br>**NET INCOME/(EXPENDITURE)**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**TOTAL FUNDS CARRIED FORWARD**|Unrestricted<br>fund<br>£<br>**348,877**<br>**21,006**<br>**1,044,007**<br>**1,413,890**<br>**296,441**<br>**752,777**<br>**38,900**<br>**1,088,118**<br>**325,772**<br>**666,102**<br>**991,874**|Restricted<br>fund<br>£<br>**50,449**<br>**-**<br>**-**<br>**50,449**<br>**-**<br>**39,230**<br>**-**<br>**39,230**<br>**11,219**<br>**7,858**<br>**19,077**|**2022**<br> <br>**Total**<br>**funds**<br>**£**<br>**399,326**<br>**21,006**<br>**1,044,007**<br>**1,464,339**<br>**296,441**<br>**792,007**<br>**38,900**<br>**1,127,348**<br>**336,991**<br>**673,960**<br>**1,010,951 **|2021<br>Total<br>funds<br>£<br>325,332<br>20,873<br>118,860<br>465,065<br>9,003<br>578,653<br>37,385<br>625,041<br>(159,976)<br>833,936<br>673,960|
|---|---|---|---|---|



The notes form part of these financial statements 

Page 11 



21 July 2023 



**CHANA CHARITY LTD** 

## **CASH FLOW STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2022** 

|Notes<br>**Cash flows from operating activities**<br>Cash generated from operations<br>1<br>Net cash provided by/(used in) operating activities<br>**Cash flows from investing activities**<br>Purchase of tangible fixed assets<br>Net cash (used in)/provided by investing activities<br>**Change in cash and cash equivalents in**<br>**the reporting period**<br>**Cash and cash equivalents at the**<br>**beginning of the reporting period**<br>**Cash and cash equivalents at the end of**<br>**the reporting period**|**2022**<br>**£**<br>**353,245**<br>**353,245**<br>**(4,824)**<br>**(4,824)**<br>**348,421**<br>**667,118**<br>**1,015,539**|2021<br>£<br>(185,564)<br>(185,564)<br>-<br>-<br>(185,564)<br>852,682<br>667,118|
|---|---|---|



The notes form part of these financial statements 

Page 13 



**CHANA CHARITY LTD** 

## **NOTES TO THE CASH FLOW STATEMENT** 

## **FOR THE YEAR ENDED 30 SEPTEMBER 2022** 

## **1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES** 

|**Net income/(expenditure) for the reporting period (as per the**<br>**Statement of Financial Activities)**<br>**Adjustments for:**<br>Depreciation charges<br>Decrease/(increase) in debtors<br>Decrease in creditors<br>**Net cash provided by/(used in) operations**|**2022**<br>**£**<br>**336,991**<br>**3,194**<br>**26,565**<br>**(13,505)**<br>**353,245**|2021<br>£<br>(159,976)<br>1,744<br>(23,385)<br>(3,947)<br>(185,564)|
|---|---|---|



## **2.** 

## **ANALYSIS OF CHANGES IN NET FUNDS** 

|**Net cash**<br>Cash at bank and in hand<br>**Total**|At 1.10.21<br>£<br>**667,118**<br>**667,118**<br>**667,118**|Cash flow<br>£<br>**348,421**<br>**348,421**<br>**348,421**|**At 30.9.22**<br>**£**<br>**1,015,539**|
|---|---|---|---|
||||**1,015,539**|
||||**1,015,539**|



The notes form part of these financial statements 

Page 14 



**CHANA CHARITY LTD** 

**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Fixtures and fittings -  33% on cost 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **Hire purchase and leasing commitments** 

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. 

## **Pension costs and other post-retirement benefits** 

The charitable company operates a defined contribution pension scheme.  Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 

## **2. DONATIONS AND LEGACIES** 

|Donations<br>Gift aid<br>Grants|**2022**<br>**£**<br>**341,799**<br>**57,527**<br>**-**<br>**399,326**|2021<br>£<br>319,332<br>-<br>6,000<br>325,332|
|---|---|---|



continued... 

Page 15 



**CHANA CHARITY LTD** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2022** 

|**3.**<br>**OTHER TRADING ACTIVITIES**<br>Fundraising events<br>**4.**<br>**INCOME FROM CHARITABLE ACTIVITIES**<br>Counselling<br>**5.**<br>**RAISING FUNDS**<br>**Raising donations and legacies**<br>Fundraising<br>**6.**<br>**CHARITABLE ACTIVITIES COSTS**<br>Advice and support of couples dealing<br>with infertility<br>Support costs<br>**7.**<br>**SUPPORT COSTS**<br>Finance<br>£<br>Support costs<br>**3,245**<br>**8.**<br>**NET INCOME/(EXPENDITURE)**<br>Net income/(expenditure) is stated after charging/(crediting):<br>Auditors' remuneration<br>Depreciation - owned assets<br>Other operating leases|Direct<br>Costs<br>£<br>**792,007**<br>**-**<br>**792,007 **<br>Other<br>£<br>**32,884**|**2022**<br>**£**<br>**1,044,007 **<br>**2022**<br>**£**<br>**21,006**<br>**2022**<br>**£**<br>**296,441**<br>Support<br>costs (see<br>note 7)<br>£<br>**-**<br>**38,900**<br>**38,900**<br>Governance<br>costs<br>£<br>**2,771**<br>**2022**<br>**£**<br>**1,800**<br>**3,194**<br>**19,500**||||
|---|---|---|---|---|---|
|||||||
|||||||



continued... 

Page 16 



**CHANA CHARITY LTD** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2022** 

## **9. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 30 September 2022 nor for the year ended 30 September 2021. 

## **Trustees' expenses** 

There were no  trustees' expenses paid for the year ended 30 September 2022 nor for the year ended 30 September 2021. 

## **10. STAFF COSTS** 

|Wages and salaries<br>Social security costs<br>Other pension costs<br>The average monthly number of employees during the year was as follows:<br>Employees|**2022**<br>**£**<br>**221,730**<br>**18,333**<br>**5,176**<br>**245,239**<br>**2022**<br>**8**||2021<br>£<br>212,791<br>11,803<br>6,975|
|---|---|---|---|
||||231,569|
||||2021<br>9|



||The number of employees whose employee benefits (excluding employer pension|The number of employees whose employee benefits (excluding employer pension|costs) exceeded|costs) exceeded|£60,000 was:|
|---|---|---|---|---|---|
||||**2022**||2021|
||£60,001 - £70,000||**1**||-|
|**11.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|||||
|||Unrestricted|<br>Restricted||<br>Total|
|||fund|fund||funds|
|||£|£||£|
||**INCOME AND ENDOWMENTS FROM**|||||
||Donations and legacies|325,332||-|325,332|
||**Charitable activities**|||||
||Income from charitable activities|20,873||-|20,873|
||Other trading activities|118,860||-|118,860|
||**Total**|465,065||-|465,065|
||**EXPENDITURE ON**|||||
||Raising funds|9,003||-|9,003|
||**Charitable activities**|||||
||Advice and support of couples dealing with|||||
||infertility|578,653||-|578,653|
||Support costs|36,035|1,350||37,385|
||**Total**|623,691|1,350||625,041|
||**NET INCOME/(EXPENDITURE)**|(158,626)|(1,350)||(159,976)|



continued... 

Page 17 



## **CHANA CHARITY LTD** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2022** 

|**11.**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**<br>Unrestricted<br>Restricted<br>fund<br>fund<br>£<br>£<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>824,728<br>9,208<br>**TOTAL FUNDS CARRIED FORWARD**<br>666,102<br>7,858<br>**12.**<br>**TANGIBLE FIXED ASSETS**<br>Fixtures<br>and<br>Computer<br>fittings<br>equipment<br>£<br>£<br>**COST**<br>At 1 October 2021<br>**473**<br>**4,759**<br>Additions<br>**-**<br>**4,824**<br>At 30 September 2022<br>**473**<br>**9,583**<br><br>**DEPRECIATION**<br>At 1 October 2021<br>**473**<br>**3,173**<br>Charge for year<br>**-**<br>**3,194 **<br>At 30 September 2022<br>**473**<br>**6,367**<br>**NET BOOK VALUE**<br>At 30 September 2022<br>**-**<br>**3,216**<br>At 30 September 2021<br>-<br>1,586<br>**13.**<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>**2022**<br>**£**<br>Prepayments and accrued income<br>**-**<br>**14.**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>**2022**<br>**£**<br>Trade creditors<br>**160**<br>Social security and other taxes<br>**5,335**<br>Other creditors<br>**509**<br>Accruals and deferred income<br>**1,800**<br>**7,804 **|Total<br>funds<br>£<br>833,936<br>673,960<br>Totals<br>£<br>**5,232**<br>**4,824**<br>**10,056**<br>**3,646**<br>**3,194 **<br>**6,840**<br>**3,216**<br>1,586<br>2021<br>£<br>26,565<br>2021<br>£<br>3,181<br>5,108<br>717<br>12,303<br>21,309|
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**CHANA CHARITY LTD** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2022** 

## **15. MOVEMENT IN FUNDS** 

|At<br>1.10.21<br>£<br>**Unrestricted funds**<br>General fund<br>**666,102**<br>**Restricted funds**<br>Restricted fund<br>**7,858**<br>**TOTAL FUNDS**<br>**673,960**<br>Net movement in funds, included in the above are as follows:<br>Incoming<br>resources<br>£<br>**Unrestricted funds**<br>General fund<br>**1,413,890**<br>**Restricted funds**<br>Restricted fund<br>**50,449**<br>**TOTAL FUNDS**<br>**1,464,339**<br>**Comparatives for movement in funds**<br>At<br>1.10.20<br>£<br>**Unrestricted funds**<br>General fund<br>824,728<br>**Restricted funds**<br>Restricted fund<br>9,208<br>**TOTAL FUNDS**<br>833,936<br>Comparative net movement in funds, included in the above are as follows:<br>Incoming<br>resources<br>£<br>**Unrestricted funds**<br>General fund<br>465,065<br>**Restricted funds**<br>Restricted fund<br>-<br>**TOTAL FUNDS**<br>465,065|Net<br>movement<br>in funds<br>£<br>**325,772**<br>**11,219**<br>**336,991 **<br> <br>Resources<br> <br>expended<br>£<br>**(1,088,118)**<br>**(39,230)**<br>**(1,127,348) **<br>Net<br>movement<br>in funds<br>£<br>(158,626)<br>(1,350)<br>(159,976)<br> <br>Resources<br> <br>expended<br>£<br>(623,691)<br>(1,350)<br>(625,041)|<br>**1**<br> <br>|At<br>30.9.22<br>£<br>**991,874**<br>**19,077**<br>**,010,951 **<br>Movement<br>in funds<br>£<br>**325,772**<br>**11,219**<br>**336,991 **<br>At<br>30.9.21<br>£<br>666,102<br>7,858<br>673,960<br>Movement<br>in funds<br>£<br>(158,626)<br>(1,350)<br>(159,976)|
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**CHANA CHARITY LTD** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2022** 

## **16. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 30 September 2022. 

## **17. COMPANY LIMITED BY GUARANTEE** 

The charity company is limited by guarantee and does not have share capital. The articles of association of the company preclude the distribution of assets to the members of the company and accordingly a reconciliation of shareholders' funds is inappropriate. The liability of each member in the event of a winding up is limited to £1. 

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