REGISTERED CHARITY NUMBER: 1180758
Report of the Trustses and
Financial Statgments
foi the Yèar Endad 30 September 2021
lor
Blmilnghom Jewlsh Communlty Care
Locke Williams Associates LLP
Chartered AccoLJntant
Registered Auditors
ejo Blackthorn House
Sl Pauls Squaie
Birmingham
Wesl Midland3
B3 1RL

**Birmingham Jewish Community Care** 

## **Contents of the Financial Statements for the Year Ended 30 September 2021** 

||**Page**|
|---|---|
|**Report of the Trustees**|1 to  5|
|**Report of the Independent Auditors**|6 to  7|
|**Statement of Financial Activities**|8|
|**Balance Sheet**|9|
|**Cash Flow Statement**|10|
|**Notes to the Cash Flow Statement**|11|
|**Notes to the Financial Statements**|12 to  21|





Blmiingham Jewlsh Community Care
Report of the Trustees
for the Year Ended 30 September 2021
Th¢ trustees present their report with the financial stateTnents ol thtr charity for tho year ended
30 Sept8mber 2021. The trustees have adopted the provisions of Accounting and Repot1ing by Charilies..
Slatem@nl of Recommended Practice applicabltr lo charities preparing their accounts in accordanGe with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 Janu8ry 20191.
OBJECTIVES AND ACTIVITIES
Objectivè5 and aims
Blrrringham Jewish Cornmunity Care is committed to ensurfng that membors of the Jewish and local community
are able to SUPPOrt and ¢are for one another. Our vislon is ol a society where peoplo 5UPPOrt and care about
one 8nolher and are able to participate to the fullest possible exlenl in their eommunity.
Signlfleant activities
The rnajor activity of the charity was the operation of a residential and nursing horne, Andrew Cohen House, al
Slirchley in Bimiingham. The strategy of Ihe ¢h8rily is lo continually improve the quality of care provided at
Andrew Cohen House whilst pursuing more donations and legaaes lo help with ongoing projects.
Other activities include th8 operation of a luncheon club and Meals to Go service, the prtrvision of social
s&rvicp5, art classes, In¢lusive singing grovp and'Dementl8 Café..
Publlc benefit
The Trusta6s, having considered 5.17 of the Charities Act 2011, have satisfied themselves that they have
complied with the duty lo have reg8rd to the Publie Benefit guidanee publbshed by the Charity Commission. The
activities 8nd achievements of the charity are outlined throughout this Trustees Report 8nd we believe
demonslrale that the charity is providing public benefit.
We have had to take the very difficult dècision to reductr the number of funded placements available at Andrew
Cohen House as the funding model falls far short of the actual cost of care. However, fee assistance is provided
by the charity for residents in 8ppropriate ¢85e5 after assosslng the needs and means of applicants, their
families and any contrfbulion from the Local Authority. We still have over 55% of our Care Home residents that
a¥e Local Authority fund¢d. this is a reduction from over 60Qlo last year. Two days a w&ok, we have a luncheon
ub which is opf>n lo all members of the community where they Can get a three ¢ourse hot meal. If they have no
transport they will be eollecled by our own in-house minlbus. There are a150 regular film shows and outlngs. For
those unable lo oook lor whatgver reason, we can offer a limited Meals to Go service. All these services are
subsidised by voluntary donations which &n8bles us to keep the costs as low as possible. There is also no
geographic restriction lo people acc&ssing our services.
Through our Social Care department. we help our seNSce users to obtain the Cor￿¢[ benefit enllllements
through assistance with form filling and Ilalsing with th$ appropriate authorities. Wè also maka grants to the
needy either by Monetsry donation or by paying home and care bllls directly whertr it 15 assessed to be needed.
Our staff liaise wllh many organisalions and health professionals to arrange appropiiate help and care whtrre we
unable to gNe this. Much of our staffs lime is spent in supporting elderly members of the cornmunily living in
their own homes as part of'care in the community,. We make no ¢harge for thes& services.
Vvith our in-house speclal needs minibus we take elderly m¢mbers of the community shopplng on a weekly basis
free of charge.
Tha Trustees &nsur& there are funds available to help any Jewish person who wants to live al Andrew Cohen
House but has no access to prlvate funds.
Pogg 1

Birmlngham Jewish Communlty CBre
Report of the Trustèes
for the Year Endtrd 30 Sèptember 2021
ACHIEVEMENT AND PERFORMANCE
Charitable actlvlties
During the period. the average occupancy at Andr&w Cohen House was 93.60A. The occupancy was affectBd by
Covid-19. for a period al the start of the pandemic we chostr not lo admit new residents lo allow us lo safeguard
our existing residents and stsff.
During the period, the charity ha(J a number of inspections by diff8rent Regulatory Bodies and all ackno￿ed9tsd
that standards overall h8d remained al a good rating however CQC rated the hom8 Outstanding in Caring, this
was during a physical inspection In earfy March 2020. Followng the start of the pandemic most inspection
bgcame vlrtual or telephone inspections.
Average numbers attending the lunchgon club were very similar lo the previous year until March 2020 when the
lunch club was suspended due lo the pandemic, il has yel to resum8. Our Meals lo Go 5eNice was scaled back
and is no longer offered routinely, however in October 2020 we started providing a once weekly take out service
for residents of Silverstone CoLJrt. We do however provide meals on 8n ad-hoc basis for community member in
need. General support care seryices continued lo be provided including signposting lo relevant professionals
and faeililatsng the claiming of benefits.
Staff training was ￿ntinUed with external and inhouse training, for all needs of care and esperyally with th8
intention of developing work in dementia and end of life care. All but mandatory training ￿3$e￿ durfng the
pandemlc. TraSning has now resumed and we have worked hard to catch up on missed tr8lning. We have added
an online training service to supplement our in-hous8 training prtsvision.
Fundraislng activltles
Donations, grfts and legacies totalled £271,560 up from £221,297 in th8 prgvlous year mainly due to increasecl
grants tts control the spread Of Covld-19 and support the stsff durlng the pandemlc.
Thè main fundraising activities are usually the bmo annual appeals lor Pesach and Rosh Hashanah. Rosh
Hashanah 2019 went ahead bul as Pesach 2020 coincided wllh the b6ginning of the pandemic this appeal did
not happen. The Chair of Trustees along with the Director rnad8 a personal appeal to the communlty as initially
il looked at thovgh there would be no financial support from central government. This was very successful as
WÈS the national appeal which was run by the three largest Jewish organisations in the UK of which we were
awarded a small perTrntage.
Investment performance
Income from tho investment portfolio was slightly Increased from the prevlous year at £44,519 from £43,232, the
Investments valu¢s recovere(J from the previous year encl and the¥6 was an overall increase in investment
values arising from additions, disp05als and increases in market value of £134,407. Investment objectives sèt for
the year were to maximlse total investment return whilst maintaining income within the stri¢t risk limlts laid down
by the Twsteè
FINANCIAL REVIEW
Flnanclal posltion
The linancial positron of the company is datail&d in the 8￿C￿n￿ and .*howg total fundB of £3,916,)0￿ at tli¥
of th¥ y¥dr.
Prlnclpal funding sources
The prindp81 sources of funding are payments from the council and NHS for the CAre of the residents.
Investment pollcy and objec¢lv*s
There are no restrictions Dn the charily's rx)wer lo invest. but the trustees. policy is to avold high risk
investments. Their aim Is to maximise total investment return while maintaining income.
The investment portfolio is managed by EFG Harris Allday. The Irust8es review investment performance and
make investsnent decisions on a quarterfy basis.
Page 2

Blrmingham Jewish Community Caro
Report of the Trustees
ft+r the Year Ended 30 September 2021
FINANCIAL REVIEW
RèseNes policy
The trustees have detemined that the charity neods reservtrs lo fvnd shortfalls in income when income does not
reach expe¢ted levels, lo fund unexpected expenditure and lo fund working capital.
The trustees review the adequacy of the level of rèserves during the regular trustee tMe81ings by considering
budgeted income and costs over the next six to twelve months. current and expected occupancy levels,
cashflows and lorec85ts. As the bulk of work is covered by fees that are charged, the eurrent level of reserves
cover operations for the medium term.
Th8 trustees consider the present level of reserves is adequate to support the ¢onlSnuatlDn of operations for the
medium term, and the financlal position of the charity Is therefore satisfactory.
Unrestricted income funds amounted to £3,908,751 at 30 September 2021, bul £2,700,815 of this Is lied up in
financing the nursing home property and other tangible fixed a55els. Uncommitted fre8 reserve5 available for
financing current activities, represented by funds held on d8posit in addition to the investment portfolio, therefore
amounted to £1,207,936.
Golng concern
The financial statements have been prepared on a going concern basis as the trustees believè that no material
uncertainties exist. More detail is gNen m the notes to the accounts.
FUTURE PLANS
The trustees believe that the charity should provide exc811ent caw for the resldents of Andrgw Cohen House and
are delighted that the Care Quallty CommI5sion rated il "Outstanding. for caring in the latest inspection. Our
residents and their families and our donors deserve the hlghest possible standards. In the worst public health
Crisi5 for a century the staff maintalned flawless infectitsn control and there was minSmal transmissioh of covid-19
withln the horne. A CQC Infèction Control audit in showed that the home had exemplary infection control
procedures in pla¢&.
The trustees have a rolling programme to improve the facilities in Andrew Cohen House and wll do so whenever
funds are available. Therapeutic gardening Involving residents in nature complemenis our dementia Care for
which we are a centre of excellence. W8 Shall continue with the Namaste programme of son80ry Stimulation for
those at the end stages of dementia and after visiting reslrfctions are Ilfted we shall h051 a monthly 'Dementia
Cafe, again on the premiseg in conjunction wllh the local Alzh6imerfs Socitrty.
The main rSsk that the Chttrily contiJu¢s to face ¥s that of linanclal suslainablllly. This is a challenge in the whol
state-funded adult social care se¢lor due to f8Ctors su¢h as implementa￿an of the Living Wage, increase in
national insurance contribution5 and inadequate fees. BJCC'S approach is to rnaximise income through high
levels of occupaney, alongsSde a progiamme of fundraising events and appeals. We continually try to reduce
exp8nditure through light control of agency staff use, reviewng procurement, and making economies wherever
possible.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by ts goveming docum8nl and constitutes 8 charitable incorporated org8ni5ation ICIOI.
Recrultment and appolntment of new trust•e8
New proposed trustees are recommended by existing trustees and a (liscussion is held al the next truslges,
mèeting. The proposed trustee would b8 Invited lo hav& a meeting with the Chair to detemiine rf they are
interested, suitable and could bring benefit to the charlty as a trustee. If the outeome is poS￿1ve on both sides
then they would be invit6d to attend a trustees. meellng to confirm their Interest.
Page 3

Blrmlngham Jewish Community Carè
Report of th¢ TNstees
for the Year Ended 30 September 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
OrganlsatÉonal structur¢
The Iruste&s rneel on a regular basis to manage the affairs of the charity and lo formulalg policy. The day lo day
operation of the charity was delegated lo the Charlly GEO and Home Manager. Mrs SharDn Grey.
The trustees act as custodlan trustees tor th& ch8rily's interest in the leasehold1and and buildings at Andrew
Cohen Hous8.
Decislon maklng
Day to day decisions are taken jointly by Sharon Grey. CEO and Klrsty Tumer, Business 8nd Finance Manager.
Slrateglc decislons are discussed and agreed at the bi-monthly Twstees meellngs.
Indu¢tlon and tralnlng of new tru$tees
New trustees are given copies of the ConstitLJtion. A number of publications from the Charlly Commission in hard
opy or electronic form are provided in¢luding the guldan¢e on charitie5 and on the provision of care and
medical tr8alment for the public benefit.
Key management remuneration
The Charity Directors salary was paid in line with other charities of a similar size. The new CEO Is 8 combined
role with the p051tion of Home Manager and the salary falls w811 within the ranges of s818ries paid by similar
organisalions for a similar role.
Relaltrd parties
The charity provldes adMinlstrat(ve and accounting support for Birmingham Jewlsh Housing Assa￿atiOn, as
detalled in note 18 to the accounts. The Charhy CEO attends meetings of the Board of the HousSng AssocSation.
Rlsk management
The trustees have a duty Its identfy and review th8 rlsks to whlch the charfty Is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustees regulady review thg major operatlonal, business and financlal risks which the charity faces,
including a quarterly revlew of the controls over key financial systtrms and monthly reviews of budgets. The
trustees confimi that they have established systems lo mitigate the Significant dsks wher¢ ngcessary.
REFERENCE AND ADMINISTRATIVE DETAILS
Registerèd Charity number
1180758
Prin¢Spal address
Andrew Cohen House
River 8rook Drlve
Bimiingham
830 2SH
Truste85
Dr B Henley
Mrs L Myers
Mr Nl Brostoff
Mrs E Barnett
Ms S Blumenthal
Ms L Mkura2hlzha lappolnted 1.10.201
P8ge 4

Blrniingham Jowl$h Community Car•
Report of thè Trusto•s
for th• Ygar Ended 30 Soptem￿r 2021
REFERENCE AND ADMINISTRATIVE DETAILS
Auditor8
Locke Williams Associates LLP
Chartered A¢countants
Regislerecl Auditors
alo Blackthorn House
St Pauls Square
Birminghsm
est M￿l0￿d$
B3 IRL
¢harlty ¢EO
rs Shaion Grey
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The Iruste8s are responsible lor preparinG the Report ol th* Tru8tee5 end the financi81 statements in aGcordan¢e
with applic3bltr law antj Uniled Kingdom Accounting Standarijs (Unittsd Kingdom Generally Aeeepted Accounting
Practice) including Financi81 Reporting Standard 102 The Financial RepoTts"ng Standard applicable in the UK
and Republic of Ireland
The law spplicabk to ch8riti86 in EnglaT7d and Wal@s, the Charitie5 Act 2011, Ch&rily IAccounts and Reportsl
Rtrgulabon8 2008 #nd the provisions ol the trust deed requ4res the trustees lo prepare finan¢ial slalements for
each financial y¢ar which give a trye and lair v￿W ol the $18te of affairs of the ¢har*ty and of the incoming
resources and application of resources. including ihe Income and expenditurè. of thè charily for that period. In
preparing those financial statements, th• tru3te95 8re required lo
select suit8ble a¢Gounting policiey and then apply them ¢onsistenUy',
observe the methods an(t prin¢iples in the Charity SORP.,
rrake judgem6nls and eslimaies that are reasonable and prudent..
state whether appli¢able &c¢ounting st&n(Jaids havè been followed. subject to 8ny material departures
discloseLY and explained in the financial stalernenls.,
prepare the firiancial statem6nt$ on the going concarn basi$ unless it is inappropriate to presume ihat the
charity will continue in business.
The trustees ar6 responsible for keeping prop6r arLounling records which d15r.loBe with reasonable acclsracy al
èny time the financial posiliorTr of the charity and lo enable them lo engure that the financial statements comply
with the Charities Act 2011, the Charity IAecounls 8nd Re￿rts) Regulation5 2008 and the provisions of the trust
deed. They are also r*è$ponsib18 for 58tegu8rding tho 8ss¢ls of the ¢harity end hen¢e for taKin9 re880nable stèps
for the prevention and detection ol fraud and other irrègularitles.
É-JWLL
Approvèd by order ol the board ol Iruslees on ...................,......,
and signed on ils beho￿ by..
Dr
Henley . Tnjs
Page 5

Report of the Independent Auditors to the Trustees of
Bimiingham Jewish Community Car8
Opinlon
We have audited Ihe financial statements of Birmingham Jowish Community Care Ilhe 'charily'l for the year
ended 30 Sept8rnber 2021 which comprlse the Staternent of Financial Activities, the Balance Sheel. the Cash
Flow Statement and notes to the financial stal8ments, including a sumrnary of significant a¢wunling policies.
The finanrAal reporting framework that has been applied in their preparation is 8pplicable law and United
Kingdom Accounting Standards (United Kingdom Generalty Accepted Accovnting Practicel, including Financial
Reporting Standard 102 'The Financial ReportSng Standard applicable in the UK and Republic of Ireland,.
In our opinion the financial statements-.
give a true and fair view of thtr slate of the charitys aff8irs as at 30 September 2021 and of its incoming
resources and applicakn'c)n of resources, for the year then ended.,
h8ve been properly pr¢pared in acwrdance with United Kingd(xm Generally Accepted Accountlng Practice
Including Financial Reporting Standard 102 'The Finanaal Reporting Standard applicable in the UK and
Republic of Ireland,: and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with Inlemational Stsndards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibililies under those standards ar8 further d8scribed in the Auditors, re5ponsibllilies for the audit
of the financial staleTnenls section of our report. We aro independent of th8 charity in 8ccordBnce with the
ethical requirements that are relevant to our audit of the finanoi815tatements in the UK, including the FRC'S
Ethical Standard, and wo have fulfilled our other ethical responsibilities in accordan￿ ￿th ihese requirements.
We believe that thè audit evidence we have obtained Is sufficient and appropriate to provide a basis for our
opinion.
Concluslons relatlng to golng coneem
In auditing the financial statements, we have concluded that the Iruste8s' use of the going concem basis of
accounting in the preparatlon of the fin8ncial statements is appropriate.
Based on the work we have performed, we h8ve not idontified any material uncertaintles relating lo events or
¢ondilion$ that, individually or collectively, may cast significant doubt on the charity's ability to continue as a
going concern for a period of at least tWe￿e months from when the financial slaternents ère authorised for issuo.
Our responslbililies and the responsibilities of the twslees with respect to going concein are described In the
relevant sections of this report.
Other Informatlon
The tnJstees are responsible for the otheT information. The other information comprises the infomialSon inclLJded
in the Annual Report. other than the financlal statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and. except to th& extent olhewse
explicitly staled in our report, we do not express any form of assurance eonclusion thereon.
In connection with our audit of the lin3ncial statements, our responsibility is t() read the other Information 8nd, in
doing so, consider wh8th8r the other information is materially inconslstenl with the financlal statèmenls or our
knowl8dgÈ obtained in the audit or othtrrwise appears to be mat8ri8lly MI*￿tat￿.￿ If w8 identify gu¢h material
Inconsistencies or apparent material misstatements, we arg required to determine whether Ihls gives rise to a
material rni5Stalement in the financlal statements themselves. If, based the work we have perforrned, we
conclude that there is a m8teTial misstatement of th58 other inlomation. we are rfyquired to report that fact. We
hav8 nothing to report In this regard.
Matters on whlch we are required to report by exceptlon
We have nothing to report in respect of the following matters where the Charil188 (Accounts and Reports)
Regulatlons 2008 rgqulres us to report to you If. in our oplnion..
the infomiation given in the Report ol the Trustees is inconsislenl in any material respect with the financial
stat8ments'. or
sufficient a￿OUntIng records have not been kept., or
Page 6

Report of thè Independent Auditors to the Trustees of
Blmilngham Jew15h Communlty Care
the financial sialements ara not in agreement with the accounting record5 and relurns., or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities, the trustees are responsible for the
preparation of the finanaal statemgri15 whi¢h give 3 trug and fair view, and for such inlemal Gontrol as the
Iruslees determine is necessary to enable the preparation of financial slalemanls that are free from material
rnisstaternent, whether due to fraud or error.
In prepailng the Ilnancial statements, the trustees are responsible for assessing the charity's ability to continue
as a going concem, disclosing, as applicable, matters related to going concern and u$lng the going concem
basis of accounting unless the trustees eithBr intend to liquidate the charity or to cease operalons, or have no
realistic allemative but to do so.
Our rèsponslbllltie5 for the audlt of the financial stataments
Wo have been appointed as auditors under Section 144 01 the Charities Act 2011 and report in accordance with
the Act and relevant règulatsons made or having effèct Ihereundor.
Our objectives Bre to obtain reasonable assurance about whether the financi81 statements as a whole are free
frtrTll material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditots
that includes our opinion. Reasonable assurance is a high level of assurance, but Is not a guarantee that an
audit conduetgd in accordance wlh ISA5 IUKI ￿11 always detect a material mlsslatemBnl when il exists.
Misstatement5 can arise from fraud or error and are ¢onsidered rnaterial il, individually or in the aggregate, they
¢ould reasonably be expected to influenGe the economic declslon5 of users taken on the b3sis of these linancial
stat8ments.
A further description of our responsibllilies for the audit of the fin8n¢lal statèments is located on the Flnancial
Reporting Councdl's webslle at www.frc.org.uklauditorsresponslbilities. This description fonlls part of our Report
of the Independent Auditors.
Use of our report
This report is made solely lo the charitys trustees, as a body, in accordance with Part 4 of the Charities
(Account$ 8nd Reports) Regulations 2008. Our audit work has been undertaken so that we might state lo the
charity's trustees those malters we are requlred lo state to thèm in an &uditors' report and for no other purpose.
To th8 fullest extent pemitted by18w. we do not accept ￿ assurne iesponsibility to anyone other Ih8n the ¢harity
and the tr stees As a body, for our audit work, for this report, or for the opinlons we h8ve formed.
Locke Williams Asso¢iales LLP
Chartered Accountants
Registered Auditors
clo Blackthorn House
St Pauls Squaro
Esimingham
West Midland
B3 1RL
Date..
Page 7

Birniingham Jewish Community Care
Statèment of Financial Aetlvities
for the Year Ended 30 September 2021
30.9.21
Total
fund¥
30.9.20
Total
ftJnd5
Unrestricted
fvnd
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
91,268
180.292
271,S60
221,297
Charitable actlvities
Nursing home
Luncheon club
MeBls to Go
Support of Bimlngham Jewlsh Housing
Association
3,107,727
3.408
3,107,727
3,408
2,933,884
4,778
128
49,088
49,088
45,675
Investment incomtr
Other income
44,519
44,519
43,432
4,622
Total
3,296,010
180.292
3.476,302
3,253.816
EXPENDITURE ON
Charltable actlvtties
Nursing home
Luncheon club
Meals to Go
Social services
Support of Birmingham Jewish Housing
Association
3,350,145
13,324
2,252
38,151
182.428
3,532,573
13,324
2,252
38.151
3,303,939
27.770
104
35,337
13.372
13,372
13,978
Total
3,417,244
182,428
3,599,672
3,381,128
Net gainslllossesl on investments
134407
79,8731
NET INCOMEIIEXPENDITURE)
13,173
{2,1361
11,037
{207,1851
RECONCILIATION OF FUNDS
Total funds brought forward
3,895,578
9.750
3,905,328
4,112.513
TOTAL FUNDS CARRIED FORWARD
3 908 751
3,916 365
3 905.328
The note8 form p8rt of these flnan¢lal statements
Poge 8

Birmlngham J¢wish Comrnunity Care
8alan¢• Sheet
30 Septembor 2021
30.9.21
Total
tunds
30.9.20
Total
funtls
Unrèstricted
fvnd
Restricted
lund8
Notes
FIXED ASSETS
Tangible asse1$
Investment$
10
2.693,201
1,115549
7,614
2,700.815
1 115.549
2,715,249
982 251
3.808,750
7,614
3,816,364
3,697,500
CURRENT AsseTS
Debtors
Cash al bank and in hand
12
266,S45
181 876
266,546
181,876
272,311
876.332
448,421
448,421
948,643
CREDITORS
Arnouiits falling due within one year
13
134B.4201
1348.4201
1258.9971
NET CURRENT ASSETS
100001
100.001
569 646
TOTAL ASSETS LESS CURRENT
LIABILITIES
3.908,751
7,614
3,916,365
4,287,146
CREDITORS
Amounts falling due after more than one year 14
1381,8181
NET ASSEf5
3 908,7SI
3,916.365
3.905,328
FUNOS
Unrestricted fund5
Re$trl¢18d fund$
17
3,908,751
3,895,$78
9.750
TOTAL FUNDS
3916365
3,905 328
The finan
?1 statements were approved by lh& Board of Trustees and 8Uthorised for issue on
tee
The notes fomi part of these finanGial statements
Page 9

Bim)Ingham Jewish Community Care
Cash Flow Statement
lor the Year Endorl 30 Septèmber 2021
30.9.21
Notes
30.9.20
Cash flow5 from operatlng activltlès
Cash generated from operations
58 4771
1,788
Nel cash (used in}Iprovlded by operating activrtles
58.477
1,788
Ca¥h flow$ from Investing activit1è5
Purchase ol tangible fixed assets
Purchase of h'xed assèt investments
Sale of fixed asset investments
Interest receNed
Dividends received
(31,8071
(144,7121
145,821
21
44,49B
14,1131
125,4101
25,237
179
43,253
Nel cash provided by investing acilvilies
39,146
Cash flows from financing aetlvltles
New loans in year
Loon repayments In year
450,000
450,000
Net cash lused Inllprovided by financing activities
450 000
450,000
Change in cash and cash equi¥alents
in the reportlng perlod
Cash and cash •quivalants at th•
beglnning of thè reporting period
Cash and cash equivalent$ at th¥ end
of the r¥portlng period
{494,4561
490,934
676 332
185,398
181876
676 332
The notes form part ol these Nnancial statemonts
Page 10

Blmilngham Jewish Community Care
Notes to the Cash Flow Statement
for the Year Ended 30 September 2021
RECONCILIATION OF NET INCOMEI{EXPENDITUREI TO NEf CASH FLOW FROM OPERATING
ACTIVITIES
30.9.21
30.9.20
Net In¢omel{expendlturel for the reporting perlod las per the
Statement of Flnancial Activities)
Adjustmènts for:
Depreciation chargtrs
IGainlllo$ses on Investments
Interest recelved
Dividends received
Decrease In debtors
Increase in Creditors
11.037
1207,1851
46,041
1134,4071
1211
144,4981
5,766
57,605
42,466
79,873
11791
143,2531
27.167
102 899
Net eash (used invprovlded by operatlons
58,477
ANALYSIS OF CHANGES IN NEf FUNDS
At 1.10.20
Cash flow
At 30.9.21
Net ¢ash
Cash at bank and in hand
676,332
494 456
181876
676.332
494.456
181876
Debt
Debts falling due within 1 year
Debts falling due after 1 year
168,1621
381,8181
68,182
381,818
450 000
450,000
Total
226,332
181,876
The notes form part of these flnaneial statements
Page11

Bimiingham Jèwish Community Care
Notes to th• Financial Statements
for the Year Ended 30 September 2021
ACCOUNTING POLICIES
Basls of prèparlng the flnancial stattrments
The financial statements ol the charity, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP IFRS 1021 'A¢counling and Reporting by Charities-
Slalement of Recommended Practice applicable to chari1195 preparing their accounts in accordan¢e with
the Financial Reporting Standard &ppli¢able in the UK and Republic of Ireland IFRS 1021 (effective 1
January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK
and Republic of Irelancl. and the Charities Act 2011. The financial statements have been prepared under
the historical cost convention, with the exception of investments which ar8 induded al market v8lue, as
modified by the revaluation of certain assets.
In¢ome
All income is recognised in the Statement of Flnancial Activities once the charity has enlillerrenl lo the
lunds, it is probable that the income will be ￿c81ved and the amount ¢8n be measured reliably. The
following specific policies are applied to particular categorfes of incomts..
inctsme from donations or grants is recogni$ed when there is evidence of entiugrnent lo the gift, receipl
is probab￿ and it8 amount can be measured reliably. Incorne grants 13 recognised to the extent that any
any performance wnditions have been met.
legacy Income is recognised when receipt is probable and entillemenl is establishèd.
income from donated goods Is measured al the fair value of the goods unless this is irnpracti¢4110
measure reliably, in whlch case the value is derived from the cost to the donor or the estirnated resale
Value. Don8ted facilitles and servlces are re¢ognlsed in the accounts when ie¢elved if (he value can be
reliably measured. No amounts are included in the Ilnancial statements for volunteer time in line with the
SORP IFRS 1021.
incc>me from contracts for the supply of setvlces is reeognised wlth the delivery of the coritracted
seNice. This is classified as unrestricted funds unless there is a contr8Ctual requirement ft)r it to be spent
on a partlcular purpose and retumed if unspent, In which case it may be regarded as restricted.
nvestment income Is eamed through holding assets for inve5twent purposes such as shales. It
Includes dividends and interest. Wher6 il 15 not practicable to identify investment management costs
incurred within a scheme with reasonÈblg accuracy the investment in¢ome is reported net of these costs.
Dividend ineome is recognised as the charity's right to receive payment is established and Interest
income is recognised uslng the effective interest method.
Expendlture
Liabilities arts recognised as expenditure as soon as there is a legal or constructivè oblig2tion commltting
the charity lo that expenditure, it is probable that a transfer of economic benefits will be required in
setllernent and the amount of the obligation can be measured reliabty. Expenditure is accounted for on an
accruals basis and has been clas$lfied under headinos that Aoor*.oAi# all cosi r•lat•d to the oat¢gory.
Where costs cannot be directly 8llributed to particular heBdlngs they have b&en allocated to actSvities on
basis consistent with the use of resources.
The Irr8coverable element of VAT Is Included with the Item of expense to whlch il relates.
Allocallon and apportionment of costs
Support costs are those that asslst the work of the charity but do not dirèctly represent charltable
aclivitbes. Support costs Not direclly attributable to any particular charitable activity are apportioned over
relevant activities on the basls of the trustees estimates of the amount attributable to èach activity in the
year, by reference to the direct expenditure of each activity. Support costs Include governance ¢OSts.
Page 12
continued...

Birnilngham Jewi$h Community Care
Note5 to the Financial Statements- continued
for the Year Ended 30 September 2021
ACCOUNTING POLicies . ¢ontlnued
Allocation and apportlonment of e05ts
Governance costs represent the costs of complying with conslilulional and statutory requlrernents and
satisfying public accountability. and include audit fees ond legal charges.
Tangible fixed a55ets
Depreciatioll is provided at the following annual rates in order to write off each assgt over its estimated
useful Ilfe.
Long leasehold
Fixtures and fittings
over the unexpired portlon of the lease
33% on co51 and 20¢/0 on cost
Investments
Investrnents are rècggnlsed initially at cost, which is norrnally the transactlon prSce excluding transaction
costs. Subsequently, they are rneasure at fair value with changes recognised in 'nel gains I1105sesl on
investrnents. in tho Statement of Financial Activities if the shares are publicily traded or their fair value
can otherwise be measured reliably. Other investments are Tneasured at cost less impairment.
Debtors
Trade and other debtors are recognised at the settlpment amount due after any trade discourTt offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents include cash in hand and deposhs hdd at call wth banks.
Credltors and prov15ions
Creditors and provisions are recognlsed where the charity has a present obllgatSon resultlng from a past
event that will probabty result in the transfer of ￿ndS to 8 third party and the amount due to settle the
obligauon can b8 measured or estimated 181iably. Creditors and piovislons are normally rBcognised at
their setd8ment amount after allowing ft)r any trade discounts due.
Operatlng Leases
RenlBIs payable under operating le85e5 are tharged bgainst incorne on a 5tralght Ilne basls over the
period of the l¢ase.
Taxatlon
The charity is an exempt charity within the moaning ol schedule 3 of the Charrties Act 2011 and is
considered to pass the tests set out in Paragraph 1 Schedule 6 Flnance Act 2010 and therefore it meet5
the definition of a charity for UK corporation tsK purposes.
Fund a¢¢ounting
Unrestricted funds can be used in accordance wSth the charitable obleclives at the discretion of the
trustees.
Restricted funds can onty be used for particular restricted purposes ￿thin the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular reslricled purposes.
Further explanatlon of the nature and purpose of each fijnd is included in the noles to the financial
5tat¢ments.
Penslon ¢osts and other post.retirement beneflts
The charity operates a defined contribution pension scheme. Contributions payable lo the charity's
pension scheme are charged to the Ststtsmenl of Finan¢ial Activities in th& period to whlch they ￿late.
Page 13
conllnued...

Binnlngham Jewlsh Community Care
Notes to the F5nanclal Statemen15 - continued
for the Year Ended 30 September 2021
ACCOUNTING POLICIES- continued
Penslon costs and other post.rètirement b?nefits
Contributions lo deflned contribution plans are recognised as an expense in the period in which the
related seNicg is provided. Prepaid contributions are recognised a5 an a55el to the extent that the
prep8yment will lead to a reduc15tsn in future payments or a cash refund.
Going concern
The financial statements havo been prepared on a going concern basis as the trustèes believe that no
m&lerial uncertainlles exist. The Iruslees have considored the level of funds held and the expected level
of income and expenditure for twelve months from 8Uthorlsing these financial statemonts. The budgeted
income and expendituro is sufficient wilh the level of reserves for the chaiity to be able to contlnue a5 a
going concem.
DONATIONS AND LEGACIES
30.9.21
30.9.20
Donations
Legacies
Grants
64,768
26,500
1BO,292
133,364
615
271 560
221 297
Grants received, included in the above, arg as follows..
30.9.21
30.9.20
Birmingham Jewsh Housing Assoclation
BCC Infection Control
Hèalth Education
West Midlands Care Associatlon
Job Retention Scheme
15,000
63,488
5,6QO
3.230
164,146
2,400
180 292
Page 14
continued...

Blrmingham Jewish Community Care
Notgs to the Finaneial Statements - contlnued
for the Year Ended 30 Septèmber 2021
INVESTMENT INCOME
30.9.21
30.9.20
Income frorn inv&slment portfolio
Deposit account interest
44,498
21
43.253
179
43,432
INCOME FROM CHARITABLE ACTIVITIES
30.9.21
30.9.20
Nurslng home
Reimburse PPE costs
Luncheon club
Meals to go
Support of Birmingham
Jewish Housing
Assoclation
3,105,540
2,187
3,408
2.914,284
19,600
4.778
128
49,088
45,675
3 160,223
2,984,465
CHARrrABLE ACTIVITIES COSTS
Support
costs Is&e
note 61
Direct
Costs
Totals
Nursing home
Lun¢heon club
Meals to Go
Social services
Support of Bim)Ingham Jewsh
Housing Association
3.344,522
11,475
2,252
38,151
188,051
1,849
3,532,573
13,324
2,252
38.151
13,372
3 396.400
203 272
3,599,672
Page 15
ontinued...

Blrmingham J&wl$h Communlty Care
Notes to thè Financial Statements contSnued
for thè Year Ended 30 Sept¢mber 2021
SUPPORT COSTS
Management
Finance
Governance
costs
Olhgr
Totals
Nursing home
Luncheon club
Support of Bimiingham
Jewish Housing
A550clation
148,363
1,785
55
19,879
1,794
18,024
188,051
1,849
161.735
1.840
21,673
18,024
203,272
AUDITORS. REMUNERATION
30.9.21
30.9.20
Fees payable to Ihg chBrfty's auditors for the audit of the charitls
financi81 statements
4,200
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneralion or other benefits for the year ended 30 September 2021 nor for thg
year ended 30 September 2020.
Trustetrs. expènses
There were no truslee5' èxpenses paSd for the year ended 30 September 2021 nor for the ytsar ended
30 Seplernber 2020.
STAFF COSTS
30.9.21
30.9.20
Wages and sal8Ties
Social security cos18
Other pension eosts
2,233.200
170,792
2.004,224
145,673
55.121
2 471,700
2,205,018
The average monthty number of omployees during the year wa5 as follows..
Numbcr Of nur8ing hoiriv ¥iaff
Number of administrative staff
30.9.2
114
30.9.90
104
121
No employees received emoluments in excess of £60,000.
Key management personn?1
The key managelnent personntrl are the CEO & Home Manager and the Business & Finance Manager.
The tLltal salary for the key management personnel was £82,000 and the social securlty cost was £8,883.
Page 16
continued...

Blmiingham Jewish Communlty Care
Notes to the Financial Slatements - contlnued
for thè Year Ended 30 September 2021
10. TANGIBLE FIXED ASSETS
Fixture8
and
fillings
Long
leasehold
Motor
V@hic16S
Totals
COST
Al 1 October 2020
Additions
3,473,292
466,048
31.607
37,315
3,976.655
At 30 September 2021
3 473,292
497,655
37,315
4 008 262
DEPRECIATION
At 1 October 2020
Charge for year
811,456
412,835
17,760
37,315
1.261,406
46,041
AI 30 September 2021
839,737
430,395
1307 447
NET BOOK VALUE
At 30 September 2021
2,633,555
2 700.815
AI 30 Sep18mber 2020
2,661,836
53,413
2.715,249
11. FIXED ASSET INVESTMENTS
Llsted
Investments
VALUATION
Al 1 October 2020
Additions
Disposals
Revaluations
982.251
144,712
1145,8211
134,407
At 30 September 2021
1,115,549
The fair value of listed Inveslmènls is determined by reference lo the quoted price for identieal assets in
an active market at the balance sheet dale.
The listed investments relate lo UK quoted shares and comprise fixed interest quoted investments of
£323.000 and ordinary shares quoted investmpnt% nf £792,549. All 113ted inve&triiviits heia by inÉ
company are unrestiicled funds.
The charity's Inv8Stments 8re managed by EFG Harris Alday, and are primarily held to provlde an
Investment return for the Ch8rtty.
The historical cost of the listed investments amounted lo £911,606.
Page 17
continued...

Blrmingham Jewlsh Community Carè
Note$ to th¢ Financial Statements - eontinued
for the Yaar Ended 30 Sèptember 2021
12. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.21
30.9.20
Trade debtors
Other debtors
Prepayments
233,889
7,644
230,637
21,566
20,108
266,545
272,311
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.21
30.9.20
Bank loans and overdrafts (see note 151
Tr8de ¢redltors
Taxation and social security
Other creditors
68,182
93.939
42,910
153,986
137,182
42,929
168309
348,420
358,997
14, CREDrroRS.. AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.21
30.9.20
Bank loanslsee note 151
381,818
15. LOANS
An analysis of the malurity of loans is given below..
30.9.21
30.9.20
Amounts falling due within one yaar on demand..
Bank loans
68,182
Amounts falling due between two and fivè years..
Bank loans
327,273
Amounts falling dLJe in morè tran fiv¢ years..
Repayable by instalments..
Bank loans
54,545
Page 18
conllnued...

Bimiingham Jewish Communlty Car•
Notès to the Financlal Stalem¢nts - continued
for the Year Ended 30 September 2021
16. LEASING AGREEMENTS
Minimum lease payments under Tron-cancellable operating leases fall due as follows..
30.9.21
30.9.20
Within one year
Between one ond fNe years
9,483
16.000
10,773
25,483
35,969
17. MOVEMENT IN FUNDS
Nel
movemenl
in funds
Al
1.10.20
Al
30.9.21
Unrestrlcted lunds
General fund
3,895,578
13,173
Restrictod fund$
BJCC project appeal
3.908,751
9.750
12,1361
7,614
TOTAL FUNDS
3 905,328
11,037
3,916,365
Net movement in lunds, included in the above are as follows..
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestricted fund$
General fund
3.296,010
(3.417,2441
134,407
Restrfeted funds
BJCC project 8ppeal
BCC Covid Infection
W8sl Midlands Care Assoclallon training
fund
Government CJRS
13,173
12,1361
{164,1461
164,146
12,1361
2,400
2.4001
13,746
180292
182.428
TOTAL FUNDS
2,136
3,476,302
3 599,6721
134407
11,037
Page 19
continued...

Birmlngham Jewish Community Care
Notes to th¢ Financlal Statements - continued
for the Year Ende(J 30 September 2021
MOVEMENT IN FUNDS- contlnued
Comparativo¥ for movemènt In funds
17.
Net
ovement
in funds
At
1.10.19
At
30.9.20
Unrestrlcted funds
General fund
4,102,763
1207.1851
3,895,578
Restrlcted funds
BJCC project appeal
9.750
9,750
TOTAL FUNDS
4,112.513
207,1851
3 905,328
Comparative net mov9ment in funds, in¢luded in the above are as follows..
Incoming
sources
Resources
expended
Gains and
losses
Movement
in funds
Unrestricted fund$
General fund
3,162,212
(3,289.5241
179,8731
Restricted funds
Luncheon club
BJCC prolec( appeal
BCC Covid Infection
Health Education training fund
West Midlands Care Association trainlng
fund
{207.1851
15,000
4,286
63,488
5.600
115.0001
14,2861
{63.4881
15,6001
3,230
91,6041
TOTAL FUNDS
3,253,816
3,381 1281 ￿79 8731
207,1851
18. RELATED PARTY DISCLOSURES
The Charfly was under the Control of the trustees throughout the current peri¢xl.
Thg.re Is an ongoing relationsliip Ywilh 6lrmingham Jewlsh Housing Association. The eharily undertakes
administrative and accounting duties on behalf of Birmingham Jewish Housing Association under
service level agreement. The tol81 of these fges during the ￿aT ended 30 September 2021 was £49,088
12020 - £45,675).
Page 20
conunued...

Birniingham Jèwish Communlty Care
Notes to the Financial Statements . continued
for the Year Ended 30 September 2021
19. FINANCIAL INSTRUMENTS
The carrying amount for each category of financlal instrument is as follows..
2021
2020
Flnaneial a55ets measured at fair value through income and expendlturts
Fixed asset listed investments
1.115549
982.251
The nel gains and net losses attrfbulable to the charitys finBncial inslrumenls are summarised as follows..
The net gainlllossl recognised thmugh net incomelexpendituie trom financlal assets measured al fair
value lincludlng changes in fair vgluel amounted to £134,407 gain12020- £79,873 lossl.
Page 21